Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, contributing significantly to gross domestic product (GDP) and labor absorption. However, many MSMEs face challenges in financial management, especially in the effective use of accounting information. Accounting training and the level of education of business owners are key factors that can affect the ability of MSMEs to manage accounting information. This study aims to analyze the influence of accounting training and education level on the use of accounting information in MSMEs in Samarinda City. The research method used is a quantitative approach with a survey design, which allows the collection of data from a large number of respondents. The research participants consisted of 100 MSME actors operating in Samarinda City, who were selected using the Random Sampling technique. Data was collected through questionnaires designed to measure variables of accounting training, level of education, and use of accounting information, with closed-ended questions using the Likert scale. Data analysis was carried out using multiple linear regression techniques to test the simultaneous influence of accounting training and education levels on the use of accounting information. The results of the study show that accounting training has a significant positive effect on the use of accounting information, and the level of education also has a significant positive effect. These findings provide important insights into the importance of training and education in improving the quality of accounting information management in the MSME sector.

level training is a curriculum designed to enhance the knowledge, abilities, and attitudes of early childhood educators throughout the material-deepening phase of their professional tasks. This teaching strategy targets adults, namely early childhood educators. This study's objective was an advanced description of the andragogy training paradigm. This study used a qualitative approach and descriptive methodologies. It utilized data-gathering methods, including observation, interviews, and documentation. The findings of this study indicated that the training was conducted in accordance with the andragogy philosophy. Training at the advanced level in managing the education and training process with an andragogy approach included: (1) planning learning designs; (2) implementing learning activities with methods and techniques appropriate for adult learning; (3) evaluating learning outcomes and diagnosing learning needs; (4) Creating an environment and climate that encourages individual learning; (5) Developing tools and strategies that facilitate collaborative learning; (6) Diagnosing unique learning requirements; and (7) Formulating training program objectives based on the needs of the learners. The andragogy training approach does an outstanding job of providing early childhood educators with advanced training and enhancing early childhood learning.

The lack of formal job access and limited employment sectors in rural areas have increased unemployment and poverty rates. Expanding rural entrepreneurship is a potential solution to create job opportunities and increase rural communities' income. Therefore, a comprehensive strategy needs to be developed to strengthen social capital and support the sustainability of Village-Owned Enterprises (BUMDes). This research examines efforts to build entrepreneurship in the village environment through innovations implemented in BUMDes. It explores innovative strategies used by BUMDes to enhance the village's economic potential, focusing on developing local businesses, empowering the community, and improving access to resources. The research methods used include surveys, interviews, and quantitative data analysis. The results show that BUMDes and their partners have a good relationship, and BUMDes managers regularly communicate with their partners. However, BUMDes managers must also establish good communication with community members and local leaders. If BUMDes managers can build strong relationships with village residents, they will find it easier to obtain support, information, and helpful advice for managing BUMDes. BUMDes managers are categorized as having a high level of support for those in the community who have difficulty accessing business capital loans. Furthermore, the results of the path analysis reveal that there is no statistically significant relationship between the variables of experience (X1), motivation (X1), ICT media role (X3), and social capital capacity (Y1). This means that in the context of this study, these three independent variables do not significantly impact social capital capacity (Y1). These findings can guide the government, community, and relevant stakeholders in supporting efforts to build rural entrepreneurship through BUMDes innovations.

Nonformal education was implemented by Pelita Hati Foundation to empower community, particularly in rural areas. This study seeks to provide a detailed and comprehensive description of the situation and experiences of the community in the implementation of the Pelita Hati Foundation’s nonformal education program, from the perspective of rural communities in Sumenep. Using a qualitative descriptive methodology, the research aims to offer an in-depth understanding of the Pelita Hati Foundation’s nonformal education program in rural areas. The results indicate that the Foundation plays a multidimensional role in both education and community development. It manages various educational institutions, catering to both formal and nonformal education needs. The nonformal education programs run by the Foundation have proven effective in empowering local communities. Furthermore, the collaboration between the Foundation and the community has significantly enhanced local enthusiasm for corn cultivation. With the assurance of reliable buyers offering competitive prices and the potential for multiple harvests per year, corn farming has become a lucrative and attractive economic activity for the community. The Pelita Hati Foundation has successfully implemented an effective nonformal education program that has had a positive impact on the community, particularly in improving their economy and overall well-being. This research contributes valuable insights into the role of nonformal education in community empowerment in rural areas. It also underscores that collaboration between educational institutions and local communities can lead to significant positive impacts on the progress and welfare of the community.

This study aims to analyze the basic concept of education financing and its implications for improving the quality of education. This study uses the library research method.  The results of the study show that improving the quality of an educational institution / institution is the hope and desire of the community who uses educational services. Therefore, to realize this, various strategic efforts have been made by the government and the community as education managers and stakeholders. Among them, what the government has done is to design national education standards.  Based on the National Education System Law Number 20 of 2003, there are 8 national standards that aim to improve the quality of an educational institution. Based on government regulations, one of the eight national education standards is the financing standard. Education financing is the most important and inseparable thing in education management activities.   So, among other things, the government's policy is to roll out BOS funds at the school level. Education financing and funding managed by schools/madrasas must be transparent in order to create accountability. If it can be accounted for, the credibility of the educational institution will increase. If it is credible, it will automatically improve the quality of educational institutions.  To achieve this, the government regulates the standards for term financing.

Case method and team-based learning is one of the Key Performance Indicators (KPIs) implemented by the Ministry of Education and Culture of the Republic of Indonesia number 3/M/2021. Case method and team-based project learning is a learning that is charged to students to improve students' critical thinking skills, solve problems, find solutions, and foster communication skills. This learning is also useful for lecturers as teaching staff to improve higher abilities and skills. These learning methods need to be accompanied by an increase in digital literacy by students, whose application certainly cannot be separated from technology. Technology can make classroom learning more effective and efficient. To answer this challenge, the researcher is interested in developing a prototype of a TPACK-based team-based project learning module. This research has the following objectives: (1) Developing the design of a TPACK-based team-based project learning module in the form of a module prototype, (2) testing the feasibility of the module prototype, (3) testing the effectiveness of the module in improving students' digital literacy. The final result of this study is a prototype of a team-based learning design module that is feasible and effective so that it can be used as a guideline for the implementation of learning for the improvement of key performance indicators.

Completion of studies on time is the hope of every student, in addition to achieving very satisfying academic achievements. Despite these hopes, currently many doctoral program students at the Faculty of Education, Indonesian Education University are not graduating on time. For this reason, research needs to be carried out to find out the reasons and efforts to resolve it. The aim of the research is to find students' problems and hopes in completing their studies quickly. This research method uses Research and Development with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that firstly, empirically the completion of student studies is still relatively low, as evidenced by the number of students who have not graduated at 72%. Second, student affairs problems consist of relatively diverse academic and non-academic problems, including student expectations of lecturers and study program services. Third, based on students' problems and expectations, a learning facilitation service model is needed. The research conclusion is that it is necessary to develop a learning facilitation model design consisting of background, objectives, assumptions, principles, system components, procedures and indicators of success. This research produces a model design as a novelty that contributes to higher education leaders, academic supervisors, and administrative staff to provide services to students in completing studies quickly on time.

The Center for Teaching and Learning Activities (PKBM) is one of the non-formal educational institutions that has a strategic role in improving the quality of human resources through various learning programs. PKBM provides a variety of educational services such as equality education, skills training, and various kinds of community empowerment programs. For sustainability and effectiveness, the program is highly dependent on effective and efficient financing management.  The purpose of the study is to describe the characteristics of sources and Revenue Budget Plans (RAP) in PKBM Karya Bhakti Punung, to describe the characteristics of financial realization and accountability in PKBM Karya Bhakti Punung. The method used in this study is data description with an ethnographic approach. Data collection used interview techniques with selected resource persons. The results obtained from this study are known if the sources of funds contained in PKBM Karya Bhakti are obtained from the government, namely from the Director General of PNFI (Indonesia Non-Formal Education), the East Java Provincial Education Office, and the Pacitan Regency Education Office, in addition to that the sources of funds are obtained from independent or independent institutions and businesses from PKBM itself.  By diversifying funding sources and optimizing the use of funds, PKBM can reduce dependence on one source of funding, thereby increasing operational stability and financial sustainability. Good management also allows greater access to resources, which can be used to improve the quality of education and services, as well as develop more relevant and innovative programs and curricula. The active participation of the community in the financing management process will strengthen the relationship between PKBM and its community, as well as encourage greater support. Seeing this, additional funds are needed for PKBM so that educational activities can run as well as possible.

Introduction: Low back pain (LBP) is pain felt in the lower back area, either local pain or radicular pain or both. This pain is felt between the lower rib angle to the buttocks, namely in the lumbar or lumbosacral area and is often accompanied by pain spreading towards the legs. Purpose: This education aims to explain the prevention and benefits of Mc. Kenzie exercise in reducing lower back pain that can be done independently to prevent ongoing pain. Method: The method used is to educate teachers by practicing directly and promotional media in the form of leaflets to make it more attractive and easy to understand. Results: The results of the pre-test and post-test showed an increase in knowledge from an initial score of only 16% then increasing to 100%. Conclusion: Delivery of health information regarding the prevention and treatment of lower back pain by teaching how to do Mc. Kenzie exercise shows a positive impact on increasing the knowledge of teachers at SMP Negeri 2 Seputih Mataram, Central Lampung, where this exercise aims to reduce pain complaints, increase flexibility and mobility, so that teachers can handle pain complaints independently by doing exercises routinely and regularly.

The intense competition in the fashion industry drives brands to seek more effective and efficient marketing strategies. One increasingly adopted approach is affiliate marketing. This study aims to analyze the effectiveness of affiliate marketing strategies in increasing fashion product sales for the JINISO brand. The research uses a descriptive qualitative method with a case study approach on the JINISO brand, supported by secondary data such as sales reports, digital promotion activities, and affiliate performance. The results indicate that affiliate marketing significantly improves JINISO’s product sales. By leveraging a wide network of affiliates—including influencers, bloggers, and digital marketers JINISO successfully reaches a broader audience through personalized and credible promotions. This strategy also demonstrates highcost efficiency, as it is performance-based, meaning commissions are only paid when a sale occurs. Additionally, the data-driven approach enables the company to evaluate campaign effectiveness regularly and adjust it based on market preferences. Affiliate marketing is a marketing strategy that leverages consumer trust in affiliates while offering flexibility in budget management. Future recommendations include expanding the affiliate network, enhancing the quality of promotional content, and innovating the affiliate program to remain attractive and competitive amidst the dynamic fashion industry landscape.