Learning media are physical tools that deliver information or learning materials to students. Educational videos have become one of the aids used in teaching and learning activities. These videos can support the learning process by conveying materials through the use of technology. Therefore, the researcher was interested in developing a medium that can be both heard and seen by students to help them better understand the subject matter. This study employed a Research and Development (R&D) approach using the Borg & Gall development model, which consists of ten development steps. The development process included initial information gathering, planning, initial product development, expert validation tests, initial product revisions, small-scale testing, second product revisions, large-scale field testing, final product refinement, and product dissemination. The results showed that the validity test of the learning media yielded a percentage of 94% from media experts, 96% from subject matter experts, 94% from language experts, and 94% from teachers. Meanwhile, the product effectiveness test using a Paired Sample T-Test showed a significance value of 0.000, which is lower than the threshold of 0.05. This indicates that the alternative hypothesis is accepted, proving a significant difference in student learning outcomes before and after using the educational video. Therefore, it can be concluded that the educational video on "Human Needs and Resource Scarcity" for Grade VII Social Studies is valid according to experts and effective in improving student learning outcomes.

Museum do not merely function as space for preserving historical atifacts, but also serve as educational arenas capable of conveying cultural and national values. This article examines the assimilation of cultural attractions and educational functions in three character-based museums in Surabaya: the HOS Tjokroaminoto Museum, the dr. Soetomo Museum, and the Surabaya Education Museums. This study emplyos a qualitative method with a descriptive approach, using content analysis to observe atifact, visual media, and historical narrative presanted in each museum. The findings hightlight that the assimilation of cultural attractions and educational elements within museums can serve as a strategic model for developing cultural policies that are more participatory, relevant, and contextual. This, museums are not only place to commemorate the past but also act as platform for shaping character and historical awereness among younger generations.

This study aims to identify the numeracy ability of grade I students of Madrasah Ibtidaiyah Based on Cognitive Level. The research method used is quantitative with a descriptive approach. The population used by all students of MIN 4 Medan. Sampling from the population used the Issac Michael technique which obtained a result of 249 from the entire population. Furthermore, samples were taken using cluster sampling which was specifically for classes I, A and I B, a total of 56. The test instrument is in the form of an objective description of the "filling" and the results are in the form of scores. The data analysis in this study is a descriptive quantitative data analysis. The results showed the numeracy ability of students in class I MIN 4 Medan, namely: 1) the level of remembering for the "high" category was 37 students or 75.51%; for the "medium" category: there are 4 students or 8.16%; and the "low" category there are 8 students or 16.32%. 2) the level of understanding for the "high" category was 28 students or 57.41%; the "medium" category has 16 students or 32.65%; and the "low" category there are 5 students or 10.20%. 3) the application rate for the "high" category was 18 students or 36.73%; the "medium" category has 29 students or 59.18%; and the "low" category has 2 students or 4.08%. The implication in this study is to increase the practice of contextual questions and carry out game-based learning.

This activity is a workshop that aims to provide insight and skills to the guardians of Kasih Bunda Kindergarten students regarding parenting strategies related to financial management and the importance of children's mental health. This activity discusses how to teach the value of money and financial management to children with educational and fun methods. The workshop was also accompanied by an interactive question and answer session, distribution of Supplementary Food (PMT) for children, and a group photo session as a symbol of togetherness. This activity has a positive impact in the form of increasing parents' knowledge about children's financial management, strengthening the relationship between guardians and schools, and supporting children's physical and mental growth and development.This study aims to determine the effect of price and product quality on purchase intention of Toyota Agya cars in Tuban City.

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data.
Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi

The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

The transformation of the digital economy presents new challenges for the Islamic business law system, which is based on the principles of justice, transparency, and blessing. The dynamics of the digital economy, such as e-commerce, fintech, and blockchain, require the reconstruction of Islamic business law to remain relevant and responsive to contemporary developments. This study aims to analyze the necessity of reconstructing Islamic business law in response to the digital economy transformation, using a qualitative approach based on literature review. The findings reveal legal vacuums, a lack of specific regulations, and challenges in integrating Sharia principles into the digital ecosystem. Therefore, regulatory updates, the strengthening of Sharia economic legal literacy on social media, and innovation in digital economic fatwas are needed to build a fair, sustainable, and Sharia-compliant business ecosystem aligned with the maq??id al-shar?’ah.Keywords : digital economy, fintech Sharia, Islamic business, legal reconstruction, digital transformation.

This study examines the integration of Islamic values in the development of science and technology in the Society 5.0 era through a qualitative literature study. The research analyzes three main aspects: (1) the concept of tadabbur alam (contemplation of nature) in the Qur'an as an epistemological foundation, (2) critique of secular science from a tawhidic paradigm perspective, and (3) implementation models in Islamic higher education. Findings reveal that the Qur'an provides a comprehensive epistemological framework connecting empirical observation, rational reasoning, and spiritual internalization. Case studies at UIN Bandung and UIN Surabaya demonstrate successful curriculum integration models such as "Revelation Guides Science" and "Integrated Twin Towers." The study concludes that Islamic epistemology offers solutions to contemporary challenges including ecological crises, technological ethics, and meaning crises in modern science. Strategic recommendations are proposed for policy makers, Islamic universities, and technology developers to operationalize this integration. Keywords : Islamic epistemology, Ccience integration, Society 5.0, Tadabbur alam, Tawhidic paradigm