This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.

Peyek merupakan jenis makanan khas Indonesia sebagai pendamping atau lauk terutama untukNasi Pecel. Bu Sutarni adalah seorang janda yang untuk memenuhi kebutuhan sehari harinyamemproduksi peyek dan memasarkan dibeberapa warung di wilayah Karawang khususnya daerahKosambi. Berdasarkan hasil survei dan penjelasan dari penelitian diperoleh informasi bahwa usaha inimengalami masalah yaitu : (1) Fluktuisasi harga bahan baku; (2) belum memiliki sistem pemasaran onlineyang dapat menjangkau pemasaran lebih luas dengan hanya mengandalkan pemasaran langsung (offline)atau penempatan di warung dan pasar, sehingga dengan omzet yang dimiliki tidak sebesar saatmenggunakan digital marketing. Memperhatikan permasalahan tersebut peneliti menganalisis bahwapermasalahan yang dihadapi usaha peyek ini adalah pada harga bahan baku yang terus meningkat sertadalam memasarkan produk hanya mengandalkan promosi mulut ke mulut. Pengambilan keputusanmerupakan aspek fundamental dalam pengelolaan UMKM, termasuk UMKM peyek sebagai bagian darisektor kuliner tradisional. Artikel ini mengkaji teori pengambilan keputusan berdasarkan rasionalitasterbatas (bounded rationality) dalam konteks UMKM peyek dan membandingkannya dengan UMKMpesaing di sektor yang sama. Penelitian ini menggunakan metode kualitatif deskriptif melalui wawancaramendalam, observasi lapangan, dan analisis dokumen. Hasil penelitian menunjukkan bahwa UMKMpeyek cenderung adaptif terhadap kebutuhan pasar lokal namun kurang memiliki strategi jangka panjangyang terencana. Sebaliknya, UMKM pesaing lebih terfokus pada analisis data dan pemasaran digital,meskipun kurang fleksibel terhadap perubahan pasar. Studi ini menyarankan integrasi antara pendekatantradisional dan modern untuk meningkatkan daya saing UMKM peyek di pasar yang semakin kompetitif.

Elementary education serves as the foundational stage in efforts to improve the overall quality of education in Indonesia. Identifying regions with the lowest levels of elementary education is essential for effectively targeting initiatives to enhance education quality. The K-Means clustering algorithm is employed to group regions based on specific indicators, such as the number of students, dropout rates, classrooms, teaching staff, school principals, and others. The objective of this method is to identify regions with the lowest levels of elementary education by pinpointing clusters of areas that require the most support and development. K-Means clustering operates by dividing data into several clusters based on the similarity of feature patterns. This process facilitates the identification of regional groups with varying priorities for support and development. The clustering analysis results reveal that from 39 datasets related to elementary education across various regions in Indonesia, three clusters were formed. Cluster 0 consists of 34 data points, Cluster 1 contains only 1 data point, and Cluster 2 comprises 4 data points.

This research discusses the application of the K-Means Clustering algorithm to analyze the usage patterns of wartel services at the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School. The purpose of this research is to group users into several clusters based on call duration, frequency of use, and total call cost. User data was analyzed using the stages in the SEMMA method (Sample, Explore, Modify, Model, Assess) to ensure systematic and structured data processing. The results showed that the K-Means algorithm was able to form three main clusters, namely users with low, medium, and high intensity. The majority of users belong to the low-intensity cluster with short average call duration and minimal expenditure, while the high-intensity cluster consists of users who make long calls with high costs. Further analysis shows that the highest usage time is at night (19.00-21.00). Based on these results, it is recommended that wartel managers optimize operating hours and provide promotional call packages according to the needs of each user cluster. In addition, diversification of services such as cheap internet access can also increase the attractiveness of wartel in the digital era. This research uses clustering methods to assist data-based strategic decision-making, as outlined by Han and supported by the application of SEMMA from SAS Institute (1998).

A young child is a golden age a golden opportunity, and yet, teaching entrepreneurship atan early age is not an easy thing to do. Whereas on the other hand, introducing an early entrepreneurial spirit is an important investment in their development. This will help them in developing skills such as innovation, leadership, and ability to overcome challenges that can be particularly valuable in their later lives. In introducing early entrepreneurship to children, it is required in a pleasant and educational way. Introducing entrepreneurship in young children not only helps them understand the business world but also develops their skills such as creativity, problem solving, and confidence. Market day is one of the efforts to build and encourage the entrepreneurial ship or entrepreneurship in young children atan early age. In this study, it uses descriptive qualitative methods. Inside market day activities, children acquire the learning process firsthand. Children do learning by doing or learn by direct performance. Thus young children can experience firsthand how to create innovation, create, and marketing effective for their products and know what they need when they want to become entrepreneurs.

Penelitian ini bertujuan untuk mengetahui peran Balai Latihan Kerja (BLK) yang terdapat di Kabupaten Kerinci dalam melakukan Pemberdayaan Keterampilan Kerja dan Berwirausaha yang berbasis digital. Penelitian ini bersifat kualitatif. Temuan penelitian menunjukkan bahwa penyelenggaraan pembinaan dan pelatihan di BLK Kabupaten Kerinci telah meningkatkan kompetensi masyarakat melalui program berbasis keterampilan seperti komputer, desain grafis, jaringan komputer, maupun keterampilan lainnya. Dampaknya, masyarakat tidak hanya memiliki keterampilan teknis tetapi juga peluang untuk menciptakan wirausaha baru dan mengurangi pengangguran. Dengan pendekatan yang terintegrasi, BLK berhasil memberdayakan masyarakat untuk lebih kompetitif di pasar kerja.

This study aims to analyze the comparative Differences in Perception Between Compilers and Users of Financial Reports in the Region in the context of Changing the Accrual-Based Government Accounting System in Kota Sungai Penuh. This study uses a qualitative approach by conducting an interview process with informants to conduct the data analysis and triangulation process. The results of this study explain that there are differences in the perceptions of Compilers and Users regarding the implementation of Accrual-Based Accounting, compilers understand more in terms of compliance with the regulations. The implication of this study is that for the successful implementation of an accrual-based system, competent human resources are needed.

Ayam Nelongso is a fast-food business that excels in offering affordable prices, distinctive flavors, and strong customer loyalty. However, to sustain growth amidst fierce competition and shifting consumer preferences, Ayam Nelongso must address operational weaknesses and leverage opportunities in digitalization and product diversification. Using the Triple Layered Business Model Canvas (TLBMC) approach, the integration of economic, social, and environmental aspects is analyzed to develop a holistic and sustainable strategy. The economic layer focuses on improving operational efficiency and market expansion through digitalization. The social layer emphasizes community engagement and customer experience, while the environmental layer highlights the adoption of eco-friendly practices. The integration of these layers demonstrates that with the right innovation and adaptation, Ayam Nelongso can maintain its economic performance while meeting modern consumer needs and contributing to sustainability.

This study aims to analyze the level of financial literacy of AMIK Depati Parbo Kerinci students, along with the factors that influence it. This study is quantitative, with a saturated sample consisting of all AMIK Depati Parbo Kerinci students. The data analysis technique used is multiple linear regression. The results of this study indicate that there is a significant influence between gender, parental education level and parental income level on the financial literacy of AMIK Depati Parbo Kerinci students.

This research uses a qualitative research approach, namely by using interviews or direct interviews with community members, both oil palm farmers and non-oil palm farmers. This research  uses  qualitative  descriptive  methods,  especially  direct  field  research.  Village governments, oil palm farmers, entrepreneurs, traders and ordinary citizens are the data sources in this research. In addition, secondary data obtained from the village office was also used in this research. The findings of this research indicate that oil palm farming is very important for the economy of the people of Banyuasin Regency. Therefore, it is very important for oil palm farmers to contribute significantly to the empowerment of oil palm plantations in order to improve the quality of life of rural communities, because oil palm plantations are very important for the existence of these communities. The main concern of this research is the influence of palm oil production on the income of the people of Banyuasin Regency. Based on the findings of this research, palm oil production has a significant influence on people's income. Role indicators include the following: consistent employment and income for the community; improving children's educational lives improves; agricultural zakat expenditure; please help each  other; increasing individual participation  in the Umrah and Hajj; and intention to work which is exemplified by hard work, sincere work and smart work.