Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, but still face various challenges in financial management. This study aims to analyze the application of management accounting practices in improving management efficiency in MSMEs in Garut Regency. Using a descriptive qualitative research method, the study involved three MSMEs namely Raran Cell, Ladu Bayongbong, and Jajanan Teh Oca as the main informants. Data were collected through interviews and observations with a focus on three aspects: organizing, capital decision-making, and implementation of management accounting practices. The results show that although the three MSMEs still use a simple organizing system, the application of management accounting practices has improved the efficiency of managing their businesses. This research contributes practically to improving efficiency and effectiveness in management accounting practices.

This study investigates the performance of zakat management at the National Zakat Amil Agency (BAZNAS) in Tebo Regency, with a focus on alignment with sharia management principles. This research identifies several important factors that contribute to suboptimal management of zakat funds, including a lack of public awareness about BAZNAS, low public participation in zakat distribution, and significant geographic challenges that hinder access to zakat services. Interviews with key stakeholders revealed that many individuals prefer to give zakat directly to recipients, which undermines BAZNAS' effectiveness in managing these funds. This study highlights the need for increased outreach and educational initiatives to increase awareness and encourage community involvement in zakat programs. Additionally, this underlines the importance of establishing regional regulations to promote zakat contributions through BAZNAS. The findings show that overcoming these challenges is critical to improving zakat management and maximizing its benefits to society.

This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.

This research aims to describe government cooperation in handling the clean water crisis. With a qualitative descriptive approach, the research uses data collection techniques through interviews, observation and documentation. The results of the analysis relate to handling the water crisis by the government, NGOs and the community, making infiltration wells and greening the area around the springs. Regarding power and coercion, he emphasized that there has not been good cooperation between institutions, but each institution has its own participation in handling the water crisis, such as carrying out traditional rituals, using village funds to manage the water crisis, but there are problems such as, there is no good collaboration, management is still based on secular ego, participation between government, private sector and society is still limited. The crisis shows that every government and non-government institution, and the community, has a way to be involved in managing the drinking water crisis, such as coordinating with various parties, creating joint discussions involving the entire government and community, managing rivers, and cleaning water sources. The conclusion of the research is that there is good cooperation between government and non-government institutions starting from the community, village government, district sub-district through related agencies.

Kemajuan ilmu pengetahuan dan teknologi pada era industri 4.0 berkembang begitu cepat dimana mengharuskan adanya transformasi digital perkembangan melalui teknologi. Salah satu inovasi media pembelajaran di era digital adalah multimedia interaktif. Tujuan dari penelitian ini adalah menghasilkan sebuah produk berupa multimedia interaktif pada pembelajaran matematika materi mata uang dikelas III SD/MI. Model pengembangan ini dirancang menggunakan model pengembangan 4-D ( Four-D Models ) yang terdiri dari Define (pendefinisian), Desain (perancangan), Develop (pengembangan) dan Desseminate (penyebaran). Hasil penelitian ini menunjukkan hasil validitas ahli materi mendapat rerata skor 4,9 yang termasuk dalam kategori “Sangat Baik”, hasil validitas ahli multimedia mendapat rerata skor 3,8 termasuk dalam kategori “Baik”, hasil validitas guru kelas mendapat rerata skor 4,5 termasuk kategori “Sangat Baik”, dan hasil validitas peserta didik mendapat rerata skor 4,7 termasuk kategori “Sangat Baik”. Setelah melakukan rangkaian tahapan penelitian dan pengembangan, dihasilkan multimedia interaktif ini layak digunakan sebagai media pembelajaran matematika materi mata uang untuk peserta didik kelas III SD/MI.

Tantangan perkembangan perubahan zaman yang semakin pesat di era globalisasi dan pasca pandemi Covid-2019, menyebabkan dampak negatif pertumbuhan karakter kemandirian bangsa. Semakin hari degradasi moral, sikap, dan perilaku semakin meningkat dan menggejala di kehidupan masyarakat. Hal ini menunjukkan adanya masalah dan tantangan yang harus diantisipasi dengan mempersiapkan generasi yang siap menghadapi tantangan perubahan zaman melalui model pembelajaran sociopreneur. Penelitian ini bertujuan menghasilkan produk model pembelajaran sociopreneur dalam mengembangkan pendidikan karakter kemandirian bangsa sebagai upaya untuk mendukung penerapan kurikulum merdeka di level sekolah dasar. Penelitian ini merupakan penelitian pengembangan (Research and Development) tipe Borg & Gall, dengan langkah-langkah sebagai berikut: (1) eksplorasi, (2) pengembangan prototype, (3) uji coba lapangan, dan (4) validasi model. Penelitian dilaksanakan pada bulan Januari sampai dengan September 2024. Sampel penelitian ditentukan dengan menggunakan teknik purposif sampling dengan subjek penelitian adalah guru dan siswa kelas V di sekolah dasar. Teknik pengumpulan data menggunakan angket/kuesioner dan wawancara. Analisis data penelitian menggunakan statistik deskriptif dengan rumus korelasi Person Product Moment dan rumus Alpha Cronbach dengan bantuan Microsoft Excel. Hasil penelitian menunjukan bahwa hasil uji kelayakan produk model pembelajaran sociopreneur dinilai sangat layak sebagai model pembelajaran dalam menanamkan karakter kewirausahaan siswa sekolah dasar dengan hasil nilai rata-rata seluruh aspek memperoleh skor sebesar 4.38 yang terletak pada rentang X > 4.20 dengan nilai A kategori “sangat baik” dan skor rata-rata prosentase 82.18% dengan kriteria “sangat layak”.

This research aims to develop a Task Management Application to assist lecturers in managing and monitoring student assignments. Currently, communication and coordination for assignments are conducted through platforms like WhatsApp, Google Meet, and Google Classroom, leading to challenges in task monitoring, execution, file storage, communication, and task management. These issues include ineffective group chats and a lack of information on ongoing or upcoming tasks. Using the Waterfall model methodology, the research focuses on creating an application that addresses these problems by providing task monitoring, a forum for student-lecturer communication, file storage, and a time schedule feature for project completion. The application is designed to facilitate better task management and improve the learning process for both lecturers and students.

This study focuses on the analysis of the representation of feminism and social critique of women's roles depicted in the film "Yuni" (2021) using Roland Barthes' semiotic approach. The objective of this research is to identify and evaluate how issues of feminism and social critique regarding gender roles are communicated through symbolism and signs in the film. The research method used is Barthesian semiotic analysis, where the film is analyzed based on connotation, denotation, and mythology derived from visual and textual signs.The results of the study show that the film "Yuni" significantly features feminist themes, such as women's struggle for freedom and equality in a patriarchal society. Moreover, the film also provides a social critique of the norms that restrict women's roles. The conclusion of this research is that "Yuni" makes an important contribution to the discourse on feminism and social critique through its strong representation and deep narrative about women's lives in Indonesia.

The Village Fund Cash Assistance Program (BLT-DD) is a government effort to provide support to rural communities affected by the economic crisis, especially due to the COVID-19 pandemic. In Sidomukti Village, the implementation of BLT-DD has been running well, but there are still obstacles in terms of efficiency, accuracy, and transparency in the beneficiary selection process. This research aims to design and build a website-based Decision Support System (SPK) using the Simple Additive Weighting (SAW) method that can improve the effectiveness and accuracy of determining prospective BLT-DD recipients. Data collection methods include interviews and document studies, and use a quantitative descriptive approach to analyze data. The results showed that the implementation of a web-based system can speed up the selection process, reduce the potential for errors, and increase the transparency of information to the community, so that it can help village officials in managing social assistance more effectively, ensuring that assistance is right on target, and increasing community satisfaction with the BLT-DD program.