As a key enabler of enhancement in financial performance and sustainability, Data-Driven Decision-Making (DDDM) within the digital transformation discourse has been helpful for MSMEs. It is unfortunate that in many developing economies, MSMEs become hindered by informal practices due to limited resources, low digital literacy, and complicated perceptions of analytics tools. In this study, we will investigate the practical application of free digital platforms- Microsoft Excel, Google Data Studio, and Canva Analytics support financial planning and operational efficiency in MSMEs. The research applies a descriptive-applicative approach to create realistic financial data representing the fictitious operations of an MSME-from daily sales, operational costs, to promotional expenses over 30 days. Results show that simple dashboards can lead to some critical insights, for instance, weekly net cash flow that peaked at IDR 2,150,000 in Week 3 and IDR 1,980,000 in Week 5, which means greater operational efficiency. A simulated digital promotion campaign saw a Return On Investment (ROI) of 220%, thereby reinforcing the importance of sales and marketing analytics. Furthermore, the operational expense accounted for about 65% of the total expenses, thus showing room for cost optimization. The findings substantiate the fact that with a little training, MSMEs can now take their financial decisions away from intuition and into data-driven decisions using tools that are freely available online. This study presents a framework that is replicable and scalable in the same resource-constrained environments, with enough practical insights for policymakers and MSME development programs who wish to promote digital financial literacy and performance monitoring.

Customary law plays a vital role in resolving environmental disputes in customary forest areas, which are often focal points of conflict among indigenous communities, the government, and private companies. This study aims to explore the effectiveness of customary law in resolving environmental disputes, identify challenges in its implementation, and provide recommendations for strengthening customary law in the future. Using a qualitative approach and ethnographic methods, this research collected data through in-depth interviews, participatory observations, and document analysis in several customary forest areas in Kalimantan and Sumatra. The results reveal that 75% of disputes were resolved through customary deliberation mechanisms, reflecting the restorative justice values and collectivism of indigenous communities. However, the implementation of customary law faces significant challenges, including a lack of formal recognition by the government, global economic pressures, and limited supporting infrastructure. Indigenous communities expressed high satisfaction with customary law, which they perceive as more aligned with local values compared to formal legal systems. This research contributes by highlighting the importance of formal recognition and integration of customary law into the national legal framework without compromising local autonomy. The findings align with international studies showing that recognition of customary law can enhance conflict management and environmental conservation. The implications of this study emphasize the need to strengthen customary law recognition through policy reforms and the use of technologies such as GIS and blockchain to document indigenous claims. Thus, this study provides a foundation for policymakers to prioritize strengthening customary law as a sustainable mechanism for resolving environmental disputes.

Purpose: This study aims to explore the potential benefits of integrating innovative technology and agile methodologies, precisely the Scrum method and the AppSheet platform, to enhance the efficiency and effectiveness of school exam administration. The research seeks to address the constraints of manual exam administration and investigate the role of technology in providing practical and efficient solutions.
Methods: The study was conducted at Sekolah Indonesia Kota Kinabalu, Sabah, Malaysia, utilizing the Scrum method with the AppSheet platform. The development of the school exam administration application with AppSheet, the low-code development platform (LCDP), using the Scrum method was carried out with a structured and adaptive approach. User stories and use case diagrams were employed to translate user insights into tangible visualizations, ensuring alignment with the intricate needs of the examination committee.
Result: Implementing the Scrum methodology in the development process has proven effective in creating a tailored and efficient application for school exam administration. The application's design and functionality have been carefully crafted to meet the specific requirements of exam administration, including form-filling, data entry, PDF report generation, and user feedback collection. The user survey conducted as part of the development process has provided valuable insights into user experiences, guiding areas for improvement and ensuring a user-centric approach to application development.
Novelty: This study contributes to the field by demonstrating the successful integration of agile methodologies and user-centric design principles in developing a comprehensive solution for school exam administration. The research highlights the potential of innovative technology to revolutionize exam administration for improved educational outcomes, emphasizing the significance of the Scrum methodology and the AppSheet platform in providing a structured yet adaptive approach to application development in the education sector.

The changing era has made awareness of democracy and constitutionalism growing rapidly. With these amendments or changes, it is hoped that the 1945 Constitution can become the basic rules of the constitutional system under the conditions of a growing Indonesian state. The constitutional system is defined as the arrangement of elements in the organizational structure of the state that are interrelated. The vast territory of Indonesia requires that the central government hand over some of its authority to local governments. Regional governments specifically have functions, duties, and authorities in managing their own government affairs in their regions. In accordance with their roles and duties, local governments must also be able to handle various cases or problems that could occur unexpectedly, such as an outbreak or corona virus that suddenly attacked the country of Indonesia and resulted in a decrease in people's living standards, especially in the economic, social and law which is also included in the constitutional composition of the Indonesian government. Thus, the central and regional governments in this case have important roles that are interrelated in dealing with problems that occur in Indonesia. This is carried out using the principle of autonomy which is the basic rule of the government in exercising authority in its area. And by using the principle of decentralization, the central government can evenly distribute welfare, quality of life, and progress in infrastructure development in every region in Indonesia.

Penelitian ini bertujuan untuk mengetahui  kemampuan menulis wacana argumentasi dengan teknik respon terinci  serta untuk mengetahui apakah teknik respon terinci efektif  dalam meningkatkan kemampuan menulis wacana  argumentasi oleh siswa kelasa X SMA Swasta Budi Agung Medan Marelan Tahun Pembelajaran 2012-2013. Populasi seluruh siswa kelas X berjumlah 80 siswa, sampel penelitian yaitu kelas X-1 yang berjumlah 40 siswa. Pengambilan sampel dilakukan secara cluster atau cluster sampling. Instrument yang digunakan untuk menyaring data adalah tes. Metode yang digunakan dalam penelitian ini adalah metode eksperimen semu, dengan menggunakan uji “t” sebagai berikut: Dari pengolahan data, diperoleh nilai rata-rata pre tes = 66,37  Standar deviasi = 7,75, penyebaran nilai siswa terbanyak adalah 60 = 40%. Nilai rata-rata pos tes = 79,75, standar deviasi = 8,44, dan penyebaran nilai siswa terbanyak adalah 80 = 62,5%. Berdasarkan uji normalitas diperoleh hasil pre tes dan pos tes dinyatakan berdistribusi normal. Kemudian, berdasarkan uji homogenitas dinyatakan bahwa sampel berasal dari yang homogen. Setelah uji normalitas dan uji homogen dilakukan, maka diketahui  to sebesar. selanjutnya to  tersebut dikonsultasikan dengan tabel t pada taraf signifikan 5%  dengan df= N-1, yakni 40-1= 39. Dari df= 39 diperoleh taraf signifikan 5%= 2,021. dengan demikian  thitung > t tabel , yakni 8,312>2,021, maka hipotesis nilai (Ho) ditolak dan hipotesis alternatif (Ha) diterima. Berdasarkan  analisis data dapat disimpulkan bahwa penggunaan teknik respons terinci berpengaruh signifikan terhadap kemampuan menulis wacana argumentasi siswa kelas X SMA Swasta Budi Agung Medan Marelan Tahun Pembelajaran 2012-2013

Sales are the main activity to generate profits. Sales and recording procedures that are good and according to company needs can be carried out with a sales accounting system. Cash sales and cash receipts are very important in an agency, because cash is an important asset. In recording sales and cash receipts, this agency still uses manuals. This study designed a system that is able to assist companies in calculating sales and cash receipts. With this cash sales and cash receipt information system, it is hoped that the procurement, sales planning and supervision will be carried out very well. besides that, it can also produce reports that are precise, accurate and efficient.