This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.

Honey is a natural and usually sweet-tasting liquid manifested by honeybees (Apis sp) from plant flower juice (flower nectar) or other plant parts. Marketing channel is a flow of various institutions that perform all activities used as a tool to distribute a good and ownership that starts from the producer and ends at the end user. This research was conducted to find out and describe the honey marketing channels and analyze the efficiency of honey marketing channels in Al Halif Pure Honey Bee MSMEs in Manonjaya, Tasikmalaya Regency. This research was conducted at Al Halif Pure Honey Bee MSME in Manonjaya, Tasikmalaya Regency. The analysis method used is descriptive qualitative and quantitative analysis. The results showed that there are two honey marketing channels, namely marketing channel I: Beekeepers - Wholesalers (MSME Al Halif Pure Honey Bee)) - End Consumers and Beekeepers receive a large amount obtained is 53% of the price of the wholesaler level, marketing channel II: Beekeepers - Wholesalers (MSME Al Halif Pure Honey Bees) - Small Traders (Retailers) - End Consumers, beekeepers receive a large amount obtained is 45% of the price of the small trader level. Honey marketing channels with efficient criteria with a channel efficiency value I of 8.88% and marketing channel II of 6.8%.

The purpose of this study is to develop a science literacy-based E-LKPD for elementary school students and to determine the feasibility of Science Literacy-based E-LKPD using Livework in science learning to improve the understanding of science concepts in grade V elementary school students of SDN Panaragan 2 Bogor City. The method used in this study is the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) method. This research begins with a needs analysis, making an E-LKPD design, validation by experts, and revising the E-LKPD, after which the E-LKPD is tested on a limited basis and evaluated. The study results show that the effectiveness of E-LKPD based on science literacy has met the criteria very feasible by obtaining a percentage of media experts of 88%, 95% from linguists, and 94% from material experts. Meanwhile, a limited trial conducted on 30 students in class V received a response with a percentage of 93% and a teacher response with a percentage of 92%. Based on these data, it can be concluded that science literacy-based E-LKPD is very feasible to be used by students and teachers as teaching materials on water cycle materials in grade V of Elementary School.

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.

Reading skills are not something that can develop naturally like language development. However, in the development of reading which starts from the beginning of the development of this skill, it is necessary to carry out a systematic planning process, unlike language development. The systematic development in question is a planned development like a lesson. The purpose of this study was to analyze the factors that cause dyslexia students' early reading difficulties and efforts to overcome them. This research method uses a qualitative research method with a case study approach. Difficulty reading at the beginning of dyslexic students is the factor of students who have limitations and experience slow learning which can be called dyslexia, namely a person's ability to recognize letters with evidence from the results of psychological tests. reading difficulties caused by a person's ability to recognize letters.