<p>Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, sistem informasi akuntansi, adopsi IT, dan Green Innovation Performance terhadap Kinerja Keuangan UMKM. Meningkatkan kinerja keuangan UMKM sangatlah penting dikarenakan UMKM memiliki kontribusi yang cukup besar untuk perekonomian Indonesia salah satunya didaerah Pemalang. Peningkatan informasi keuangan dan teknologi keuangan sangat dibutuhkan oleh UMKM. Literasi keuangan, sistem informasi akuntansi, adopsi IT serta Green Innovation Performance (GIP) diprediksi menjadi faktor yang mempengaruhi peningkatan Kinerja Keuangan UMKM. Dengan pemahaman literasi keuangan yang baik, pelaku UMKM diharapkan dapat membuat keputusan keuangan yang tepat sehingga meningkatkan kinerja keuangan UMKM. Sistem Informasi Akuntansi yang baik menghasilkan laporan keuangan yang bermanfaat. Pengadopsian IT berguna meningkatkan transformasi bisnis dan efisiensi sehingga dapat memperluas jaringan pemasaran UMKM. Serta, Green Innovation Performance yang baik berdampak kepada meningkatnya CSR dengan tujuan mengurangi dampak lingkungan yang dihasilkan oleh UMKM. Responden pada penelitian ini adalah 400 UMKM yang terdapat didaerah Pemalang. Penelitian ini menggunakan metode purposive sampling. Data penelitian ini menggunakan data primer hasil dari kuesioner. Metode analisis yang digunakan adalah analisis regresi berganda dengan aplikasi SPSS versi 25.</p><p><em><span>This research aims to examine the impact of financial literacy, accounting information systems, IT adoption, and Green Innovation Performance on the financial performance of MSMEs. Improving MSME financial performance is crucial because MSMEs contribute significantly to the Indonesian economy, especially in the Pemalang region. MSMEs require enhanced financial information and financial technology. Financial literacy, accounting information systems, IT adoption, and Green Innovation Performance (GIP) are predicted to influence the improvement of MSME financial performance. With a good understanding of financial literacy, MSME operators are expected to make sound financial decisions, thereby improving MSME financial performance. A robust accounting information system yields useful financial reports. The adoption of IT enhances business transformation and efficiency, potentially expanding the marketing network of MSMEs. Additionally, strong Green Innovation Performance positively impacts CSR initiatives aimed at reducing the environmental impact caused by MSMEs. The respondents in this study include 400 MSMEs in the Pemalang region. The research employs a purposive sampling method. Primary data were collected through questionnaires. The analysis method used is multiple regression analysis using SPSS version 25.</span></em></p>

Teachers have positive perceptions about the implementation of the Minimum Competency Assessment (MCA) and reading literacy. However, mathematics teachers also need to have a perception of students' numeracy skills that are assessed using the MCA instrument. Teachers experience various challenges and difficulties in improving learning to strengthen numeracy. This study aims to describe teachers' perceptions of students' numeracy competencies measured using MCA and to identify efforts made by teachers to strengthen students' numeracy competencies. This type of research is descriptive research with a qualitative approach. The results of this study indicate that teachers' perceptions of students' numeracy competence measured using the MCA instrument are positive (agree) so that teachers can make appropriate efforts in improving the quality of learning and strengthening numeracy. The efforts that teachers can make are looking for information on achievement results, reading report card data, identifying the root of the problem, and fixing the problem. Positive teacher perceptions encourage teachers to make appropriate efforts in strengthening students' numeracy competencies and support schools to develop data-based programs.
Guru memiliki persepsi positif tentang pelaksanaan Asesmen Kompetensi Minimum (MCA) dan literasi membaca. Namun, guru matematika juga perlu memiliki persepsi tentang kemampuan numerasi siswa yang dinilai menggunakan instrumen MCA. Guru mengalami berbagai tantangan dan kesulitan dalam memperbaiki pembelajaran untuk menguatkan numerasi. Penelitian ini bertujuan untuk mendeskripsikan persepsi guru tentang kompetensi numerasi siswa yang diukur menggunakan MCA dan untuk mengidentifikasi upaya yang dilakukan oleh guru sebagai penguatan kompetensi numerasi siswa. Jenis penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa persepsi guru tentang kompetensi numerasi siswa yang diukur menggunakan instrumen MCA adalah positif (setuju) sehingga guru dapat melakukan upaya yang tepat dalam memperbaiki kualitas pembelajaran dan melakukan penguatan numerasi. Adapun upaya yang guru dapat lakukan adalah mencari informasi hasil capaian, membaca data rapor pendidikan, mengidentifikasi akar permasalahan, dan membenahi masalah. Persepsi guru yang positif mendorong guru agar dapat melakukan upaya yang tepat dalam menguatkan kompetensi numerasi siswa dan mendukung sekolah menyusun program berdasarkan data.

Penelitian ini bertujuan untuk mendeskripsikan Penerapan Model Pembelajaran Kooperatif Think-Pair-Share (TPS) dalam Pendidikan Agama Islam. Penelitian ini menggunakan pendekatan kualitatif yang berfokus pada studi kasus. Menurut Lofland yang dikutip Lexy J. Moleong, dalam penelitian kualitatif, informasi utama diperoleh dari perkataan dan tindakan, sedangkan data seperti dokumen dan lain-lain dianggap sebagai data pendukung. Dalam perjalanan penelitian ini, data dikumpulkan peneliti melalui tiga cara yaitu wawancara, observasi, dan dokumentasi. Kemudian data yang telah terkumpul dianalisis oleh peneliti dengan menggunakan tiga teknik yaitu merangkum data, menyajikan data, dan menarik kesimpulan serta memeriksa keabsahan data. TPS merupakan model pembelajaran yang efektif untuk mengembangkan pemikiran individu, meningkatkan partisipasi, dan memperkaya wawasan peserta didik. Guru dapat memodifikasi model ini sesuai dengan kebutuhan dan karakteristik peserta didik. Penggunaan media dan variasi kegiatan dapat meningkatkan minat dan motivasi. Model ini dapat dipadukan dengan metode pembelajaran lainnya untuk mencapai hasil yang optimal.

This research discusses the implementation of the Digital Population Identity (IKD) application at the Disdukcapil of Tanjungpinang City in the context of E-Government. The implementation of digital identity technology as an effort to improve the efficiency of public services faces a number of challenges, including communication, resource availability, disposition, and bureaucratic structure. In terms of communication, Disdukcapil Kota Tanjungpinang uses social media and goes directly to the field to socialize and activate the IKD application. Challenges arise from people who are still unfamiliar with technology, requiring further efforts in assisting the use of the application. Resources, such as a lack of budget and dedicated teams can hinder effective implementation. Although existing teams have been empowered in the past, further attention needs to be paid to the balance of quality and quantity of human resources. The disposition of Disdukcapil officers in helping people activate IKD is positive. Within the bureaucratic structure, despite the shortage of personnel, coordination and division of labor are quite good. This research uses qualitative research methods by obtaining primary data in the form of interviews at the Tanjungpinang City Population and Civil Registration Office directly and documentation, as well as secondary data obtained from media information, the internet and other documents. In conclusion, the implementation of IKD faces several obstacles, but good communication and disposition efforts show seriousness in realizing the success of the program. Suggestions that the author can give are for the Disdukcapil of Tanjungpinang City to increase the effectiveness of implementation through strengthening communication, increasing human resources, and evaluating the bureaucratic structure on going basis.

Community Service (PkM) Faculty of Teacher Training and Education (FKIP) HKBP Nomensen University Medan is a service program carried out by a team of students and DPL lecturers with the title "Literacy and Numeracy Tutoring for Elementary and Middle School Level Children in Nagori Sihalpe Village, District. Haranggaol Horizon”. Implementation of literacy and numeracy guidance is a fundamental competency that has an important role in determining the quality of a nation. In the field of education, especially at the elementary and junior high school levels, literacy and numeracy competencies are made the focus of learning and set as competency standards that students must have. Literacy and numeracy can provide provisions for students to adapt to life outside the classroom. However, in fact, the literacy and numeracy competencies of students in Indonesia are still low and education is also not as developed as it should be, so it is far behind other countries. Community Service (PkM) in Nagori village is carried out by providing tutoring activities to improve literacy and numeracy for elementary school and junior high school aged children in the area where students live.

The purpose of this research is to determine and analyze the influence of segmenting and targeting on consumer satisfaction through purchasing decisions as an intervening survey variable for consumers of Cio Herbal, Syakira Herbal and Salma Herbal Tasikmalaya. The research method used is survey and quantitative methods. This research used a sample of 220 consumers of Cio Herbal, Syakira Herbal and Salma Herbal Tasikalaya. The sampling technique used was purposive sampling. Meanwhile, the data analysis technique uses Structural Equation Model (SEM) analysis. The results of the research show that there is an influence of Segmenting and Targeting on Consumer Satisfaction through Purchasing Decisions as an Intervening Variable in Consumers of Cio Herbal, Syakira Herbal and Salma Herbal Tasikmalaya both partially and simultaneously, meaning that the more focused segmenting and targeting is applied to CIO Herbal, Syakira Herbal and Salma Herbal Tasikmalaya, purchasing decisions will increase so that consumer satisfaction will also increase

Incidents in water areas often pose major challenges in terms of handling victims and rescue, especially because environmental conditions are dynamic and difficult to reach. The main problem that needs to be addressed is how to provide an effective and timely response to incidents in waters, so that victims can get help quickly and the number of missing victims can be minimized. In addition, it is also important to ensure that rescued victims receive adequate care and assistance to ensure their safety and health. To achieve this goal, it is necessary to identify and in-depth analysis of methods and strategies that can be used in handling victims of incidents in water areas. This includes developing systems or procedures that are effective in providing assistance, as well as minimizing difficulties in finding missing victims. By better understanding the dynamics of incidents in water areas and the factors that influence victim safety, it is hoped that more effective strategies can be developed in dealing with emergency situations in water areas.

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online

The flood that hit Demak district in February 2024 has had a major impact on the life of SMAN 1 Karanganyar students. The aim of this study is to see how the flood affects the psychology of students, as described in the article titled "11 districts in Flood Demak Imbas 6 Tanggul Jebol, 93 Thousand Souls Affected". The study uses critical discourse analysis (CDA), which is combined with the Norman Fairclough approaches.The results show that the flood has caused a variety of psychological impacts on students, including anxiety, depression, and trauma. Anxiety is marked by fear, anxiety, and restlessness because of the possibility of flooding happening again. Trauma and depression are marked by bad memories and flashbacks about flood events. According to the analysis carried out in the article detiknews, the flood was described as a tragic and sad event. In this article, words like "burst," "affected," and "displaced" are used to describe unstable circumstances. Besides, photos showing the damage caused by the flood are included. The psychological consequences of the victims, however, are not much mentioned in the articles of DetikNews. This article only mentions that floods can cause trauma and stress, but does not discuss how these psychological impacts can affect students' lives, such as their social relationships and learning outcomes. This study suggests that it is important to pay attention to how flooding affects students' psychology.
 
 

Indonesia is a country that has a high potential for natural disasters.  This is because Indonesia is located in the ring of fire which forms an archipelago.  Program from Beneran Indonesia in the form of Service Learning (SL) is a volunteer action carried out to increase the effectiveness of disaster prevention and mitigation by optimizing public awareness strategies so that community participation can increase in carrying out disaster prevention and mitigation, research and spatial and land planning.  The form of this program is in the form of educational videos sent via social media, Instagram.  The purpose of this research is to analyze the effectiveness of disaster education videos to increase disaster knowledge and attitudes in the community.  With a qualitative descriptive analytic observation method with a cross sectional approach through data collection techniques in the form of observation and documentation.  Thus, the results of this research also show that this disaster education video media is effective for increasing disaster knowledge and attitudes.  Because the effective and efficient dissemination is accompanied by packaging of video content that is concise, solid and enjoyable.