Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

Product quality is described as the characteristics of a product that supports its ability to meet customer needs standards or manufacturer feasibility standards. This research was conducted on potato chip products at Osha Snack by analyzing the types of defects in potato chips and their causative factors. In this study, the method used is the seven tools method, namely fishbone diagram, pareto diagram, and flowchart diagram. In one month, 57 units of defective potato chips were obtained. The purpose of this study using the seven tools method is to find out the types of defects in potato chips and the factors that cause defects in the product to minimize the level of defects in the production period in the next period. Based on the data obtained, there are two types of defects in potato chips, including 35 units of product returns and 22 units of burnt chips and inappropriate potato cutting. On the application of quality chips.
 
 

Character education is essential to create a generation that is not only cognitively intelligent, but also strong in moral and ethical values. Amidst the rapid advancement of technology and globalization, maintaining the morality and integrity of the younger generation is increasingly difficult. By conducting literature research on 20 relevant sources, this article aims to investigate the role of character education in the formation of moral and ethical individuals. The results of the study indicate that character education that is included in the learning process, both formal and non-formal, is able to instill the values ??of discipline, empathy, honesty, and responsibility. Strengthening character values ??in the digital era also requires an approach that is in accordance with the culture and digital media that are close to students' lives. The implementation of consistent, collaborative, and contextual character education is the key to creating a generation that is not only academically superior, but also able to instill ethics in community life. Thus, character education is an important foundation in building the next generation of the nation with integrity and ethics.

To improve the quality of education and learning in learning speaking in the English Education Department. Consideration of the lack of confidence in students caused by not knowing how to perform appropriately and well to appear confident to improve their speaking skill is also supported by the existence of appropriate learning media and can facilitate both students and teachers in learning to speak.  Therefore, researchers conducted research and development of Speech Practice book learning media namely “A Guide Speech Practice Book to Elevate Your Performance” The research aims to describe the design development and feasibility of the product. This type of research is Research and Development (R&D) which follows the procedure of Borg and Gall. Which includes ten stages and then simplified into five stages which include: need analysis, product development, expert validation, product try-out, and final product. After going through several stages, the product feasibility assessment was started based on the results of experts which included content experts and design expert. Based on validation from the content expert with an average value of 4.6 with a percentage of 92% with a very feasible category. The results of validation from design expert get an average value of 4.5 with a percentage of 90% with a very feasible category. Then the product validation results of student responses get a total score of 3064 with a percentage of 94.2% with a category very feasible. based on the results of research and field tests that have been described, it can be concluded that the speech practice book for students speaking skill at the English Education Department is very feasible to use for speaking learning.

When someone enters old age, symptoms such as senility or difficulty remembering new information often appear. This condition is known as dementia, a syndrome characterized by decreased cognitive function, behavioral changes, memory impairment, disorientation, and difficulty communicating and making decisions. This community service program aims to provide information and understanding about how to handle dementia that can be done at home. Activities are carried out through a counseling method consisting of a pre-test, education, and post-test, using leaflets and questionnaires containing questions to measure the level of understanding of participants. The results of the counseling showed an increase in participant knowledge, as seen from the comparison of the graph between the pre-test and post-test results. Education accompanied by brain gymnastics practices has been shown to have a positive impact on increasing participants' understanding of dementia and how to handle it. It is hoped that this counseling will continue to provide benefits to participants and can be applied in everyday life.

This research aims to analyze the role of virtual teachers and teaching robots as transformative innovations in learning systems in the era of artificial intelligence (AI). With the development of AI technology, this research focuses on how these two technologies can increase learning effectiveness, personalize education, as well as the challenges and opportunities faced in their implementation. The research method used is a literature study with a qualitative approach, collecting and analyzing data from various sources such as journals, articles and reports related to virtual teachers, teaching robots and the application of AI in education. The research results show that virtual teachers and teaching robots are able to provide adaptive solutions in learning, such as 24/7 service, instant feedback, and a more interactive learning experience. However, its implementation still faces obstacles such as emotional limitations, ethical data use, and infrastructure readiness. This study concludes that this innovation has the potential to revolutionize education, as long as it is supported by appropriate policies, improving the quality of technology, and the readiness of human resources. This research provides recommendations for technology developers, educators and policy makers to optimize the use of AI in learning in the future.

This research aims to analyze the integration of artificial intelligence (AI) in Islamic Religious Education (PAI) learning based on emotional intelligence (EQ) in elementary schools in order to increase the effectiveness of adaptive and characterful learning. This study focuses on the use of AI to personalize teaching materials, strengthen spiritual values, and develop students' empathy and social skills through an EQ-based approach. The method used is literature study by analyzing various sources such as journals, books and articles related to AI, PAI and EQ-based learning. The research results show that AI integration can facilitate interactive and enjoyable learning, while the EQ approach strengthens students' internalization of religious and emotional values. However, its success depends on collaboration between technology, teachers and a curriculum oriented towards the holistic development of children. 

The objective of this research is to understand how the stunting reduction policy is implemented by the Health Office in West Seram Regency. The issue to be addressed in this research is: How is the implementation of the stunting reduction policy by the Health Office in West Seram Regency? This research involved eight informants. Data were collected through in-depth interviews, observation, and documentation. The collected data were analyzed using a descriptive qualitative analysis technique with a case study approach. Based on the policy implementation theory by Edward III, which includes four variables: Communication, Resources, Disposition, and Bureaucracy. The findings of this research indicate that the implementation of the stunting reduction policy has been carried out, but it is not yet optimal. In terms of communication, policy communication has been conducted through various media, but it has not reached the entire community. Limited resources, especially nutrition personnel and supporting facilities, are the main obstacles. The disposition of implementers is fairly good, but the lack of incentives hampers work motivation. Regarding bureaucracy, the appointment process of bureaucrats is carried out based on competence with reporting systems through the e-PPGBM application, but cross-sectoral coordination remains ineffective.

Pemupukan merupakan kegiatan penting dalam budidaya pertanian yang memiliki tujuan untuk meningkatkan produksi tanaman melalui penyediaan unsur hara yang diperlukan.  Tujuan dari penelitian ini adalah untuk menguji efektivitas pupuk majemuk tinggi kalium terhadap pertumbuhan dan produksi tanaman wortel serta efektivitas agronominya.  Perlakuan disusun dalam 7 taraf pemupukan yaitu : tanpa pupuk (P0), pemupukan standar pembanding (P1), 0.5 dosis pupuk majemuk tinggi kalium (P2), 0.75 dosis
pupuk majemuk tinggi kalium (P3), 1 dosis pupuk majemuk tinggi kalium (P4), 1.25 dosis pupuk majemuk tinggi kalium (P5), 1.5
dosis pupuk majemuk tinggi kalium (P6). Hasil percobaan menunjukkan bahwa pemberian 1.0 dosis pupuk majemuk tinggi kaliummenghasilkan pertumbuhan tanaman (tinggi tanaman dan jumlah daun), komponen hasil dan hasil tanaman wortel (panjang umbi, diameter umbi, hasil/tanaman, hasil/petak, dan hasil/ha) tertinggi dibandingkan dengan perlakuan lainnya dan nyata lebih baik dibandingkan dengan perlakuan kontrol.  Pupuk  majemuk tinggi kalium lulus uji efektivitas lapangan. Dosis yang direkomendasikan untuk tanaman wortel adalah 187 kg/ha yang  diaplikasikan 2 kali, 50% dosis pada 1 minggu setelah tanam (MST) dan sisanya diaplikasikan pada 4 MST.

This literature review examines the effectiveness of Brain Gym as an intervention to improve children's learning concentration. Brain Gym is a series of physical movements developed to enhance brain function. Several studies in the last decade have suggested that Brain Gym activities can positively influence children's attention span and cognitive performance, particularly in educational settings. Through a review of 20 empirical studies published between 2015 and 2024, this study finds consistent evidence of improved focus and academic engagement among children who participated in regular Brain Gym exercises. The findings suggest that Brain Gym can serve as a complementary approach to conventional teaching strategies, especially for elementary-level learners. Implications for educators and future research are discussed.