This study aims to examine in-depth and comprehensively the various obstacles faced by elementary school students in understanding the concept of fractions. Fractions represent one of the key components in basic mathematics education and often pose a significant challenge for many students. Through a structured literature review and in-depth analysis of empirical data, this research seeks to clearly describe the various difficulties students encounter when learning and understanding fractions. Additionally, this study investigates the underlying factors contributing to these difficulties and offers a number of creative and effective instructional strategy recommendations to help students overcome these barriers. The findings indicate that the primary challenges hindering students' understanding include several critical aspects: weak comprehension of basic fraction concepts, difficulty in representing fractions both visually and symbolically, struggles with performing arithmetic operations involving fractions, and challenges in relating fraction concepts to real-life situations. A thorough understanding of these challenges is expected to serve as a crucial foundation for improving the quality of mathematics instruction at the elementary school level.
 
 

This study aims to improve the learning outcomes of Social Studies (IPS) for class VIII C students at MTs Negeri 1 Pasuruan through the implementation of the cooperative learning model Teams Games Tournament (TGT) assisted by Educaplay media. The background of this research is based on the low student achievement, with only 06,25% of students scoring ?70 in the pre-action stage. This research is a Classroom Action Research (CAR) conducted in three cycles, each consisting of planning, implementation, observation, and reflection stages. Each cycle included two meetings. The results showed a gradual improvement in student learning outcomes: 46,88% in the first cycle, 59,38% in the second cycle, and 78,12% in the third cycle. This increase was due to improvements in teaching strategies, including engaging introductory activities, contextualizing materials with students’ surroundings, and group-based reward systems. The implications of this study indicate that the TGT model assisted by Educaplay successfully fosters an active, enjoyable, and competitive learning environment, which positively impacts students’ academic performance. This model can serve as an effective alternative teaching strategy for teachers seeking to enhance student engagement and achievement in the classroom.

Generation Z has emerged as a major force in today’s workforce, known for their enthusiasm in building careers and making meaningful contributions. They tend to favor flexible job environments that align with their skill sets. Despite this, many of them face job-related stress that leads to a higher likelihood of resignation. This study adopts a literature review method, analyzing 15 scholarly articles to explore the correlation between job stress and turnover intention among Generation Z employees in the creative industry. The findings reveal a significant positive relationship between stress and turnover intention, while job satisfaction and work environment help reduce the desire to quit. Key stressors include excessive workload, lack of appreciation, and mismatch between expectations and job reality. Thus, companies are encouraged to foster a supportive workplace culture and offer appropriate compensation to retain their young workforce.

This study aims to examine the influence of knowledge and awareness on safety riding behavior among online motorcycle taxi drivers. Considering the rapid growth of online transportation and the increasing risk of accidents, understanding the factors that affect driver behavior is crucial. This literature review analyzes 15 relevant studies. The researcher conducted a series of studies involving various sources such as books, Google Scholar, Mendeley, PubMed, ScienceDirect, focusing on open access and full paper articles in Indonesian or English. The analysis shows a significant relationship between drivers’ knowledge and awareness of safety riding practices and their compliance with safe driving behavior. Higher levels of knowledge and awareness correlate with increased adherence to traffic regulations, proper use of safety equipment, and better understanding of potential road hazards. These findings emphasize the importance of continuous safety training programs and policy interventions to improve the safety and welfare of online motorcycle drivers.
 
 

Accurate resource planning is a critical challenge in managing Early Childhood Education (ECE) institutions, especially in semi-rural areas facing budget constraints and fluctuating student enrollment. This study aims to apply the Monte Carlo Simulation method as a quantitative approach to predict resource needs at PAUD Ceria Mojokerto over one academic year. The research focuses on three main components: teaching staff, stationery supplies, and classroom space. Historical data from the past five years were used to build probability distributions and model student enrollment and attendance rate uncertainties. PAUD Ceria Mojokerto was chosen as a case study due to its representativeness of typical conditions in semi-rural ECE settings. The simulation results indicate that the required number of teaching staff ranges from 2 to 5, stationery supplies range from 103 to 496 units, and classrooms range from 2 to 4 per academic year. These findings highlight that the approach offers more flexible and realistic estimates than conventional deterministic methods. Therefore, ECE administrators are encouraged to integrate quantitative methods such as Monte Carlo Simulation into their operational planning to enhance efficiency, resilience to student population dynamics, and data-driven decision-making. This research contributes to developing data-driven educational planning practices, particularly in resource-limited settings.

Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover.  Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover.
 
Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

This article discusses the synergy between the Corporate Social Responsibility (CSR) program of PT Astra International Tbk and environmental sustainability efforts through the Astra Green Company (AGC) program. PT Astra International Tbk, as the largest automotive company in Southeast Asia, demonstrates a strong commitment to environmental preservation through various initiatives, such as biodiversity conservation, energy efficiency, and waste reduction. This study employs a qualitative approach through literature review to analyze the contribution of AGC to environmental sustainability. The results show that programs such as Astra for a Green Indonesia and Pranaraksa have had a positive impact on the environment and increased public awareness of the importance of conservation. These initiatives not only strengthen the company’s image but also contribute to the achievement of the Sustainable Development Goals (SDGs). This article provides an important contribution to enriching the understanding of CSR’s role in supporting environmental sustainability and can serve as an inspirational model for other companies in Indonesia.

Purpose: This study aims to determine the management team's understanding of relevant costs, how to determine relevant costs in branding decision making and to determine whether branding cost decisions can increase Matcha Natural SPA's business profits), Methods: This type of research is qualitative research with a case study research approach. The main informants in this study were the owner of Matcha Natural SPA, manager, and accounting department, supporting informants were 4 employees and 4 customers, Analysis data: Data analysis used in this study is qualitative data analysis carried out in several stages, namely case analysis, content analysis, inductive analysis and analysis based on logic, Result and discussions: The results of the study indicate that Matcha Natural SPA management has implemented relevant costs well even though it has not been maximized, this can be seen from the use of balanced products in profit acquisition, although in theory the management team does not yet understand properly what relevant costs are, but has been able to increase profits significantly by 7.69%, Conclusion: Matcha Natural SPA has implemented relevant costs well even though it has not been maximized in making branding decisions as evidenced by the application of relevant costs in making branding decisions, customers feel satisfied and customers are increasingly enthusiastic about reserving and enjoying the SPA services offered, in addition, relevant costs for branding decisions slowly provide an increase in business profits. In the future, it is hoped that Matcha Natural SPA will be able to compile relevant costs, especially those related to branding decision-making, so that all costs that have been incurred can be traced and the significance of the returns in the form of monthly income or annual profit can be compared.   

Purpose: This research attempts to investigate the impact of leverage, liquidity, and profitability on financial distress with the sharia supervisory board as a moderating variable, Methods: This kind of study makes use of a quantitative method, Analysis data: Data were analyzed using multiple linear regression and moderated regression analysis, Result and discussions: The outcomes of this investigation demonstrate that leverage has a negative and significant effect on financial distress, while liquidity has a positive and significant effect. Conversely, profitability has no effect on financial distress. Furthermore, the sharia supervisory board is unable to moderate the relationship between leverage, liquidity, or profitability on financial distress, Conclusion: This can be considered as financial risk management in the Islamic banking sector, as well as revealing the limitations of the role of the sharia supervisory board in mitigating financial distress.

Intellectual property, which is a form of human thought that a person must benefit from in the form of moral rights and economic rights, has had various forms over time. Where one of the forms of Intellectual Property is Traditional Knowledge which is an idea and ideas contained in the community that contains local value generated based on experience passed down from generation to generation. This Traditional Knowledge is widely found in countries that have a variety of ethnic groups and cultures including Indonesia and India. Because Traditional Knowledge is a form of intellectual property that must be protected by the state, a regulation / legal instrument is needed to regulate it. Also at this time there is an actual phenomenon of piracy of natural resources and Traditional Knowledge owned by local communities for commercial purposes called biopiracy. Indonesia and India have several regulations to overcome the practice of biopiracy where the two countries have different characteristics and instruments in terms of implementing the Nagoya Protocol. Although Indonesia has ratified the Nagoya Protocol, the implementation of Indonesia is still lacking in several things such as institutions, legal instruments, and inventory of Traditional Knowledge owned by Indonesia compared to the Nagoya Protocol. Although Indonesia has ratified the Nagoya Protocol, the implementation of Indonesia is still lacking in several matters such as institutions, legal instruments, and inventory of Traditional Knowledge owned by Indonesia compared to India which has been better than some of these aspects.