This study aims to determine the SWOT analysis in increasing competitiveness at PT. Matahari Department Store Kediri. The problem in this study is "does SWOT Analysis play a role in increasing competitiveness at PT. Matahari Department Store Kediri. The research method used is the descriptive analysis research method, SWOT Matrix, External Factor Evaluation Matrix (EFE Matrix), Internal Factor Evaluation Matrix (IFE Matrix). The results of the study indicate that when PT. Matahari Department Store Kediri The competitive strategy implemented by PT. Matahari Department Store Kediri only provides quality products at affordable prices but also considers maximum product sales through social media, and maintains the company's image in the eyes of consumers so as to increase customer loyalty and the weighted value of the Internal Factor Evaluation Matrix (IFE Matrix) is 2.85 which indicates that the position of PT. Matahari Department Store Kediri has a very strong internal position. While the weighted value of the External Factor Evaluation Matrix (EFE Matrix) is 3.02 which indicates that PT. Matahari Departement Store Kediri in facing the dynamics of the external environment the company's position is relatively strong.

Character development is a crucial element in the educational landscape, particularly in elementary schools where a child's personality starts to take shape. An effective approach to cultivating students' character is through Islamic Religious Education (PAI). This research seeks to evaluate how significantly Islamic Religious Education impacts the character development of elementary school students. A qualitative method is employed for this investigation, utilizing observation methods, interviews, and documentation concerning PAI teachers and students from various elementary schools. The findings from the research show that Islamic Religious Education plays a crucial role in promoting character traits like integrity, self-control, accountability, and acceptance. Effective learning, teacher role models, and religious activities in schools are supporting factors for the success of character education. On the other hand, limited lesson time and lack of parental involvement are challenges in its implementation. In conclusion, Islamic Religious Education has an important role in forming the character of students holistically from an early age.
 
 

The purpose of this study is to examine the influence of teachers' pedagogical competence on elementary school students' reading and writing skills through a literature review method. The review was conducted on five scientific articles published in the last five years (2020-2024) and discussed the relationship between pedagogical competence and students' literacy skills. The results suggest that teachers with high pedagogical competence, which consists of teachers' understanding of students' characteristics, lesson planning and implementation, and evaluation, are able to improve students' literacy skills more effectively. The application of varied, contextual and student-centered learning strategies contributed to improving students' reading and writing skills. Although external factors such as the family environment are also influential, the role of the teacher remains the main factor in the literacy learning process at the primary level. The findings confirm the importance of developing teachers' pedagogical competencies through continuous training in order to improve the quality of literacy education in primary schools.

Multiplication is a basic skill in mathematics that plays a vital role as a basis for understanding more complex concepts. However, many elementary school students still find it difficult to understand this concept because the learning approach is less varied and tends to be abstract. This study aims to review the effectiveness of the Realistic Mathematics Education (RME) approach in helping elementary school students understand the concept of multiplication better. The method used is a literature study by reviewing various previous studies on the application of RME in multiplication learning. The results of the study show that the application of RME with the help of concrete media such as number bags, puzzles, elimination boards, math boards, and magic boards is consistently able to improve students' understanding of concepts. In addition, this approach also encourages active participation, increases learning motivation, and develops students' analytical skills. The RME approach has been shown to be more capable of providing a more interesting and meaningful learning experience when compared to conventional learning methods. The implications of this study indicate that the RME approach can be a recommended method in elementary school mathematics learning to build a strong foundation in understanding mathematical concepts.

The study aimed to design a training program using the Fartlek training method to develop speed and strength endurance among preparatory school students, as well as to investigate the impact of Fartlek training on improving the technical performance of court defense skills in volleyball. The researcher adopted the experimental method with pre- and post-test measurements. The sample was selected purposively and consisted of volleyball players, specifically 18 second-year students. Six students were excluded for participating in the pilot experiment, leaving 12 students as the final research sample. The Statistical Package for the Social Sciences (SPSS)? was used to analyze the results. The findings revealed statistically significant differences between the pre- and post-tests in favor of the post-test. The progressive application of exercises positively contributed to the development of both physical and skill-related variables. The researcher recommended emphasizing physical and skill-related variables due to their importance in enhancing player performance. Additionally, the study advocated for implementing the training program—with its physical and skill-focused exercises—in regular training sessions, given its effectiveness in improving all tested parameters. The use of the Fartlek training method in training units was also encouraged, as it proved impactful in developing the physical capacities of the sample. 

Character education is very important to form a strong generation, especially in facing the challenges of the digitalization and globalization era. The purpose of this article is to investigate how character education is incorporated into the national curriculum and how it functions to build students' morals and ethics. This study analyzes literature from various journals, books, and articles that discuss the theory, implementation, and policies of character education in elementary to secondary schools. The results show that character education has become an important part of the national curriculum by strengthening values ??such as honesty, responsibility, cooperation, and anti-corruption. However, the implementation continues to face problems such as lack of teacher instruction, inconsistent implementation, and the strong influence of digital culture. Therefore, schools, families, and communities must work together so that character values ??can be instilled properly. It is hoped that this study will help efforts to improve the quality of character education in Indonesia.

The purpose of the current research is to identify the impact of green accounting represented by (activating the accounting system to keep pace with environmental activities (GAKE), Activating the environmental activity measurement system (GAAM), Activating the environmental cost analysis system (GACO), activating the reporting and disclosure system for sustainable environmental performance (GASD)) on electronic accounting activities represented by (system quality, information quality, and service quality) among employees of Al-Ittihad Company for Food Industries Limited in Babil Governorate. This purpose was derived from a main problem that the research sought to achieve, which was (Is there an impact of green accounting requirements on electronic accounting activities at Al-Ittihad Company for Food Industries Limited in Babil Governorate?), for which two hypotheses were developed to address this problem. Therefore, to identify the means to address the research problem, a questionnaire tool was adopted to collect the necessary data for analysis. As (150) questionnaires were distributed, and (142) questionnaires were retrieved by (3) questionnaires, including damaged ones, and (139) questionnaires were valid for analysis, using the program (SPSS & AMOS) data was interpreted and analysed by extracting (mean, standard deviation, stability coefficient, correlation between variables, impact and interpretation coefficient). On the basis of the interpretation and analysis process, the research reached several results, the most important of which is that there is a significant correlation and impact between green accounting requirements and electronic accounting activities. This indicates that by integrating green accounting requirements into the electronic accounting system, companies can accurately measure and evaluate the impact of their activities on the environment. This helps identify areas that need to be improved and helps minimize negative impacts.

The research purposes to assess the effectiveness of the receivables model in enhancing the quality of accounting information (QAF), analyze the relationship between this quality and tax revenue proceeds, and provide recommendations for improving the use of the receivables model in institutions to achieve better tax revenue outcomes. Additionally, it highlights the role of high-quality accounting information systems in increasing tax revenues by enhancing the relevance and reliability of accounting data, making it a vital tool for administrative decision-making that aligns with the demands of today's business environment. The study focuses on the General Authority for Taxes of Iraq for the period from 2015 to 2024 to apply the receivables model in measuring the QAF and its impact on boosting tax revenues. The study came to a number of conclusions, the most significant of which was that the two fundamental characteristics that enable various users to use accounting information for decision-making are relevance and reliability, and For the purpose of determining the general structure of the accounting information system in tax institutions and units in order to increase tax revenue collections, it is necessary to determine the type and nature of reports that require preparation to provide, display and communicate information to the entities and parties benefiting from it.

This study aims to explore innovative learning strategies that integrate the concept of Least Common Multiple (LCM) in mathematics with physical and spiritual activities, namely jumping rope while reciting dhikr. This strategy is based on holistic learning that combines cognitive, affective, and psychomotor aspects, in accordance with the direction of the Independent Curriculum. The method used is Classroom Action Research (CAR) for two cycles implemented on grade IV Elementary School students. The results of the study showed that this approach was effective in improving students' understanding of the LCM concept, while fostering religious character and increasing students' active involvement in the learning process. The average student score increased from 60 in the pre-cycle to 84 in the second post-cycle. This strategy not only breaks through the boundaries of conventional mathematics learning which tends to be monotonous, but also strengthens spiritual values ??and togetherness among students. The integration of dhikr into the rope jumping activity provides a fun, meaningful, and character-building learning experience.

The COVID-19 pandemic has had a major impact on the world of education, forcing a massive transformation of learning from face-to-face to the virtual world. In this article, we emphasize how technology, digital media, and online learning strategies have changed during the pandemic and how they are applied at various levels of education. In the online learning process, both teachers and students face challenges and opportunities, according to literature research conducted in several recent books and journals. Information technology is very important to convey information and encourage students to learn. This transformation not only affects learning methods but also requires innovation in curriculum and teaching methods to be more flexible and adaptive. The digital era has encouraged the use of technology in education. This is despite many obstacles, such as limited infrastructure and lack of human resources. This study shows that the readiness of the education system to face the crisis is very important. In addition, in the future, educators and students must be strengthened in digital skills.