This study aims to investigate the impact of the traditional game Balakeh on the improvement of basic motor skills in students with mild intellectual disabilities at SDN Gayungan 2 Surabaya. The research employed a Classroom Action Research (CAR) approach with a One-Group Pretest-Posttest Design, involving 12 students with mild intellectual disabilities from grades 4, 5, and 6. The study was conducted in two cycles, each consisting of planning, implementation, observation, and reflection. The instruments used to measure basic motor skills included the Zig-Zag Run Test (agility), Static Flexibility Test (flexibility), and Standing Stork Test (balance). The results showed a significant improvement in all three aspects of motor skills after the implementation of the Balakeh game. On agility, the average time decreased from 11.13 seconds to 10.56 seconds, flexibility increased from 20.96 cm to 22.23 cm, and balance improved from 16.52 seconds to 17.45 seconds. The percentage of students meeting the completion criteria also increased, with agility reaching 83.33%, flexibility 91.67%, and balance 75%. These findings indicate that the Balakeh game is effective in enhancing basic motor skills in students with mild intellectual disabilities and can be integrated into adaptive PJOK education for children with special needs.

Kondisi keuangan yang tidak sehat dapat menyebar luas dan menyebabkan tekanan jangka panjang, yang mengakibatkan kendala pada kegiatan investasi, arus modal, dan kinerja perusahaan. Dengan demikian, penting bagi bisnis untuk mengenali faktor-faktor yang dapat menyebabkan kegagalan organisasi dan mengambil tindakan yang tepat untuk menghindari kebangkrutan. Penelitian ini melakukan pengukuran tekanan keuangan usaha kecil dan menengah (UKM) di Pekalongan selama periode tiga tahun yaitu tahun 2021 sampai 2023. Pengukuran rasio keuangan sebagai prediktor adalah rasio likuiditas yaitu Leverage to Asset dan Return on Asset. Sampel dipilih berdasarkan kelengkapan data keuangan UKM dari tahun 2021 hingga 2023. Penelitian ini melibatkan 53 UKM batik di Pekalongan. Temuan signifikansi 5% menunjukkan bahwa model yang dikembangkan dapat meramalkan masalah yang dihadapi UKM dalam hal keuangan. Hasil yang diperolah menunjukkan stabilitas keuangan, profitabilitas dan utang perusahaan memiliki pengaruh yang signifikan pada kemampuan bertahan dari kebangkrutan. Ketidakpastian dari variabel independen ditunjukkan dengan nilai R-Square sebesar 59,4%.
Kata kunci: Financial Distress, Prediksi Kebangkrutan, UKM, Batik, Machine Learning

Penelitian ini bertujuan untuk menguji pengaruh penerapan model pembelajaran kooperatif Make a Match dan Everyone is a Teacher Here terhadap peningkatan kemampuan analisis pada pembelajaran jurnal penyesuaian di kelas X SMK Negeri 6 Surakarta. Jenis penelitian ini merupakan penelitian eksperimen semu dengan desain penelitian nonequivalent control group design. Populasi dari penelitian ini adalah peserta didik kelas X Akuntansi dan Keuangan Lembaga (AKL) SMK Negeri 6 Surakarta yang berjumlah 108 peserta didik dengan sampel penelitian kelas X AKL 3 sebagai kelas eksperimen dan X AKL 1 sebagai kelas kontrol yang masing-masing berjumlah 36 peserta didik. Pemilihan sampel ditentukan menggunakan teknik cluster random sampling. Pengumpulan data dilakukan dengan menggunakan tes berbentuk essay. Analisis data penelitian ini menggunakan independent sample t-test. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran kooperatif Make a Match dan Everyone is a Teacher Here memiliki pengaruh yang signifikan terhadap peningkatan kemampuan analisis peserta didik pada pembelajaran jurnal penyesuaian di kelas X SMK Negeri 6 Surakarta yang dibuktikan dengan thitung = 3,138 dan nilai Sig.(2-tailed) = 0,002. Adanya peningkatan kemampuan analisis peserta didik setelah diberi perlakuan dengan menggunakan model pembelajaran kooperatif Make a Match dan Everyone is a Teacher Here juga di buktikan dengan meningkatnya nilai rata-rata kemampuan analisis kelas eksperimen dari 55,4167 pada pre-test menjadi 84,4722 pada post-test. Perolehan nilai rata-rata post-test kelas eskperimen tersebut juga lebih tinggi apabila dibandingkan dengan perolehan nilai rata-rata post-test kelas kontrol yang sebesar 77,8889

Land and Building Tax is a levy that must be paid for the existence of land and buildings that provide benefits and socio-economic status for a person or entity who has rights or receives benefits.Collection of Land and Building Tax is revenue from the taxation sector which is the right of the Regional Government as original regional income and is a source of funds to carry out regional development. Cooperation from all implementing officers and the community must be carried out to support an increase in Original Regional Income, especially Land and Building Tax. This type of research falls into qualitative analysis. Qualitative analysis aims to provide an in-depth explanation of a phenomenon by collecting comprehensive data. To understand and explain the land and building tax collection services at the Sukoharjo Regency Regional Revenue and Asset Financial Management Agency, there are several factors that need attention. The results of the research describing the Land and Building Tax collection services during the research show that land and building tax collection by BPKPAD has been carried out in accordance with the expectations of the local community, namely taxpayers. However, maximum results have not been achieved because there is still one problem. This means that there is no definite date for tax collection by the tax collector. It was also found that there were still obstacles in collecting land and building tax at the Financial Management Agency.
 

Micro Small and Medium Enterprises (MSMEs) are economic activities whose business scope is still in the small category and is usually only managed by individuals. PT Arrasyid Trio Konsultindo is the subject of this activity which acts as a financial and management consultant. The location of the implementation of mentoring activities is in 2 (two) places, namely the client PT Arrasyid Trio Konsultindo's office in Madiun, East Java and at the official office which is located at Perum Zada Regency 1, Block 11, RT 03 / RW 09, Bulakan, Sukoharjo, Central Java. CV. Argo Mulyo Sejahtera is the client who uses financial statement preparation assistance services. There are the problem encountered by CV. Argo Mulyo Sejahtera is the unavailability of financial reports that are systematic and aligns with financial accounting standard MSMEs (SAK EMKM). The purpose of the mentoring activities carried out by PT Arrasyid to CV. Argo Mulyo Sejahtera is to present more valid, effective and efficient financial statements. The methods used are observation and preparation, providing workshops on the importance of financial reports and Accurate Software, as well as monitoring and mentoring MSMEs. The results of the Financial Report Preparation Assistance are that MSME actors can find out how to prepare financial reports using Accurate software easily and efficiently.