This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data.
Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

This activity is a workshop that aims to provide insight and skills to the guardians of Kasih Bunda Kindergarten students regarding parenting strategies related to financial management and the importance of children's mental health. This activity discusses how to teach the value of money and financial management to children with educational and fun methods. The workshop was also accompanied by an interactive question and answer session, distribution of Supplementary Food (PMT) for children, and a group photo session as a symbol of togetherness. This activity has a positive impact in the form of increasing parents' knowledge about children's financial management, strengthening the relationship between guardians and schools, and supporting children's physical and mental growth and development.This study aims to determine the effect of price and product quality on purchase intention of Toyota Agya cars in Tuban City.

This study aims to identify the numeracy ability of grade I students of Madrasah Ibtidaiyah Based on Cognitive Level. The research method used is quantitative with a descriptive approach. The population used by all students of MIN 4 Medan. Sampling from the population used the Issac Michael technique which obtained a result of 249 from the entire population. Furthermore, samples were taken using cluster sampling which was specifically for classes I, A and I B, a total of 56. The test instrument is in the form of an objective description of the "filling" and the results are in the form of scores. The data analysis in this study is a descriptive quantitative data analysis. The results showed the numeracy ability of students in class I MIN 4 Medan, namely: 1) the level of remembering for the "high" category was 37 students or 75.51%; for the "medium" category: there are 4 students or 8.16%; and the "low" category there are 8 students or 16.32%. 2) the level of understanding for the "high" category was 28 students or 57.41%; the "medium" category has 16 students or 32.65%; and the "low" category there are 5 students or 10.20%. 3) the application rate for the "high" category was 18 students or 36.73%; the "medium" category has 29 students or 59.18%; and the "low" category has 2 students or 4.08%. The implication in this study is to increase the practice of contextual questions and carry out game-based learning.

Museum do not merely function as space for preserving historical atifacts, but also serve as educational arenas capable of conveying cultural and national values. This article examines the assimilation of cultural attractions and educational functions in three character-based museums in Surabaya: the HOS Tjokroaminoto Museum, the dr. Soetomo Museum, and the Surabaya Education Museums. This study emplyos a qualitative method with a descriptive approach, using content analysis to observe atifact, visual media, and historical narrative presanted in each museum. The findings hightlight that the assimilation of cultural attractions and educational elements within museums can serve as a strategic model for developing cultural policies that are more participatory, relevant, and contextual. This, museums are not only place to commemorate the past but also act as platform for shaping character and historical awereness among younger generations.

Learning media are physical tools that deliver information or learning materials to students. Educational videos have become one of the aids used in teaching and learning activities. These videos can support the learning process by conveying materials through the use of technology. Therefore, the researcher was interested in developing a medium that can be both heard and seen by students to help them better understand the subject matter. This study employed a Research and Development (R&D) approach using the Borg & Gall development model, which consists of ten development steps. The development process included initial information gathering, planning, initial product development, expert validation tests, initial product revisions, small-scale testing, second product revisions, large-scale field testing, final product refinement, and product dissemination. The results showed that the validity test of the learning media yielded a percentage of 94% from media experts, 96% from subject matter experts, 94% from language experts, and 94% from teachers. Meanwhile, the product effectiveness test using a Paired Sample T-Test showed a significance value of 0.000, which is lower than the threshold of 0.05. This indicates that the alternative hypothesis is accepted, proving a significant difference in student learning outcomes before and after using the educational video. Therefore, it can be concluded that the educational video on "Human Needs and Resource Scarcity" for Grade VII Social Studies is valid according to experts and effective in improving student learning outcomes.

MUI Fatwa No. 83, which prohibits Israeli goods, might have a substantial impact on Indonesia's Islamic economy, influencing consumption, trade, investment decisions, and halal certification. If adhered to, demand for Israeli goods may fall, while the boycott effort may have an impact on investment decisions and worldwide trade. This can also help Muslims achieve greater unity and ethical consciousness. The author employs literature review methodologies to examine literature relevant to the research issue. The methodology includes a study of Islamic economics based on both bibliographic and secondary data. To get new ideas and information, the method used is analysis approaches such as interpretation, coherence, and heuristics. MUI Fatwa No.83 of 2023 requires legal assistance for the Palestinian fight against Israeli aggression, including the distribution of zakat, infaq, and alms. The fatwa's economic impact is determined by Muslim involvement and business reaction, which may have an impact on halal certification and Sharia banking. MUI Decree Number 83 of 2023 encourages a boycott of Israeli goods, which benefits the Muslim economy while cutting demand

The geomorphological condition of Fakfak Regency is dominated by limestone. It makes ground water difficult to access. The clean water crisis in Fakfak Regency requires people to look for alternative sources of clean water such as rainwater. However, during the dry season, people will have great difficulty with clean water. Cloudfisher or fog catcher is a technique for collecting fog that have condensed into water. Cloudfisher's ability to catch fog or dew and produce water varies depending on the situation with an average of around 2 liters – 10 liters/m2/day. The ability of this technology to produce water depends on the net material used, the size of the net, the direction and model of the net, and the location of the net placement. In this research, the potential cloudfisher to produce water in Fakfak Regency will be examined, with the ultimate aim of seeing how effectively this technology is applied in Fakfak Regency in terms of the amount of water produced. The method used in this research is a field study by reviewing locations in Fakfak Regency with the altitude, fog conditions, temperature and humidity that are most suitable for the application of cloudfisher technology. The fog catcher was installed using a standard research model using 65% and 85% cover nets. Each fog catcher material was installed for 1 month and the amount of water captured by the tool was checked every morning at 06.30 am. The location of the fog catcher is based on several factors including altitude, air humidity, fog frequency, temperature and wind speed. The average water volume obtained in the 65% cover net was 59.6 ml while in the 85% cover net it was 26.24 ml. Factors that influence the amount of water obtained are net material, net cover, fishing area, equipment placement, and weather. The fog catcher (cloudfisher) in Fakfak Regency has the potential to be used but still requires further research regarding the design and materials used so that more water can be obtained and can be used by local communities as an alternative source of clean water