This study aims to examine, analyze, and describe the determination of selling prices for special orders using the relevant cost approach and the cost-plus pricing method at "Puna Jaya" Tempeh Factory in Poso Regency. This research is a descriptive analytical study. The relevant cost analysis shows that the production cost for special-order tempeh is lower than regular production. The cost-plus pricing analysis indicates that the selling price of large special-order tempeh is 11.68% lower, while small special-order tempeh is 21.43% lower compared to regular production prices. Although the price of special-order tempeh is lower, it maintains profitability levels of 30.85% for large tempeh and 20.57% for small tempeh, consistent with regular production. This analysis is expected to contribute to "Puna Jaya" Tempeh Factory in enhancing its competitive advantage over other tempeh producers in Poso Regency.

Kurangnya keaktifan peserta didik dalam bertanya di dalam proses pembelajaran menjadi salah satu masalah yang dialami guru fisika sekarang. Bertanya dapat diidentifikasikan masuk ke dalam keterampilan berpikir tingkat tinggi yang meliputi berpikir kritis, sistematis, membuat keputusan dan memecahkan masalah. Bertanya juga dapat membantu guru untuk mengetahui apakah pemahaman sains dan keterampilan proses telah tercapai. Metode pembelajaran yang diterapkan guru fisika belum dapat meningkatkan keterampilan bertanya peserta didik selama proses pembelajaran. Oleh karena itu dibutuhkan metode pembelajaran yang dapat meningkatkan keterampilan bertanya peserta didik. Penelitian ini bertujuan untuk melakukan tindakan yang sesuai agar peserta didik dapat meningkatkan keterampilan bertanya. Untuk mencapai tujuan tersebut penelitian ini menggunakan pendekatan question formulation technique dengan strategi pembelajaran tipe Exit Ticket dan Think-Pair-Share. Penelitian ini termasuk ke dalam penelitian tindakan kelas karena berfokus pada tindakan yang tepat untuk meningkatkan keterampilan bertanya peserta didik. Penelitain ini akan menggunakan 3 kali siklus dengan susunan Pra-Siklus, Siklus I dan Siklus II. Selama penelitian didapatkan hasil bahwa tindakan efektif yang tepat untuk dilakukan adalah dengan mengaitkan materi dengan masalah yang ada dikehidupan sehari-hari dan memperbanyak stimulus agar siswa semakin tertarik untuk mengetahui lebuh banyak. Hasil observasi yang didapat selama penelitian menujukkan bahwa keterampilan bertanya siswa meningkat sebanyak 40%, profil keterampilan bertanya peserta didik sebanyak 0,69. Ranah kognitif pertanyaan yang diajukkan peserta didik juga beragam dan semakin meningkat pada siklus 2 dari C1, C2, dan C4. Selain keterampilan bertanya yang meningkat, hasil belajar peserta didik juga mengalami peningkatan dengan hasil analisis uji N-Gain sebesar 0,4 dengan kategori sedang

Penelitian ini bertujuan untuk menguji pengaruh elemen Fraud Hexagon Theory terhadap minat driver Jeggboy & Girl di Kota Salatiga dalam melakukan kecurangan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pengumpulan data primer. Pengumpulan data menggunakan kuesioner yang disebar secara daring kepada para driver. Jumlah sampel yang diambil adalah 160 responden yang diperoleh dengan teknik purposive sampling. Teknik analisis data yang digunakan yaitu teknik regresi linier. Pengujian dilakukan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model). Hasil penelitian ini menunjukkan bahwa tekanan, kemampuan, rasionalisasi, dan kolusi memiliki pengaruh positif terhadap kecurangan driver. Sedangkan, kesempatan dan arogansi tidak berpengaruh terhadap kecurangan driver.

This study aims to determine the effect of puppet media on oral language skills in children aged 5-6 years at Al-Anshor Islamic Kindergarten Palembang. This research method is the Experimental Method. This experimental method is a method that seeks influence on something between cause and effect carried out by researchers. This researcher uses the Pre Experimental Design type with One Group Pretest-Posttest Designs. The population of this study was 13 children in group B at Al-Anshor Islamic Kindergarten Palembang. The observations that researchers use with the determination to determine the influence of group B children aged 5-6 years at Al-Anshor Islamic Kindergarten Palembang. Based on the results of the research and discussion that has been carried out, there has been an increase in oral language skills in children. It can be said that in this study there is a significant influence given puppet activities, this is shown in the post-test experiment using story books. Before the puppet activities were implemented, children who had low fine motor development abilities were 3 children, while those with moderate scores were 10 children. After the wayang activity was implemented, 6 children had a high score or developed very well in their language skills, while 4 children had motor development skills that developed according to expectations, and only 3 children had a starting to develop score, which means that after being given treatment, children's fine motor development increased compared to before the treatment, and the Wayang activity was to improve the language skills of early childhood.
 

The importance of education in improving the standard of living of mankind, especially in facing the challenges of globalization and labor market competition. The purpose of this study is to determine how organizational involvement in students affects the work readiness of students in the Department of Mechanical Engineering, Faculty of Engineering, Padang State University. Using a quantitative strategy with correlational techniques, data collected through questionnaires from 49 proportionally selected students. The results of the analysis show that there is a positive and substantial influence between organizational involvement on work readiness as reflected through the regression coefficient value which reaches 0.883 and R Square of 0.781. This indicates that involvement in organizations explains 78.1% of the work readiness variable. This finding highlights the importance of student involvement in organizational activities as an effort to improve readiness to face the world of work.

Industrialization plays a critical role in the process of economic development, particularly in shaping a stronger and more competitive economic structure. For Indonesia, an industrialization strategy is not merely a tool for boosting economic growth, but a key instrument for promoting long-term structural transformation. This article discusses how industrialization strategies should be designed holistically, taking into account not only the manufacturing sector but also the interconnections with agriculture and services. Within the national development framework, the state must take an active role by implementing fiscal policies, providing infrastructure support, and offering incentives for value-added industries. Lessons from newly industrialized countries show that the success of industrialization is highly dependent on consistent policy coordination, strong leadership, and robust institutional capacity. Furthermore, industrial strategies must be responsive to global challenges such as technological change, international competition, and regional disparities. Therefore, industrial development planning in Indonesia should be oriented towards achieving economic efficiency, strengthening domestic production capabilities, generating broad employment opportunities, and ensuring equitable distribution of development benefits. This paper aims to provide a conceptual foundation for formulating a national industrialization strategy that is not only responsive to global trends but also capable of addressing domestic needs in an inclusive and sustainable manner.

Businesses and organizations frequently struggle with staff retention. At the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Sulawesi Selatan, the goal of this study is to determine how career development and internal communication impact employee retention. Using the basic random selection technique, 45 people were chosen as a sample from the 83 government employees that make up the research population. After distributing surveys to gather data, IBM SPSS software was used for a number of statistical analyses. It was discovered that internal communication and career development had a positive and considerable effect on employee retention, both separately and in combination. Internal communication is rated at 1.381, while career development is rated at 0.825. The results of the study show that staff retention at the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Sulawesi Selatan is impacted by internal communication and career development.

Eradicating corruption is a top priority to improve people's welfare and strengthen the Unitary State of the Republic of Indonesia (NKRI) and in order to achieve national goals. Therefore, the policy of optimizing corruption eradication must be followed up with a comprehensive, integral, and holistic strategy in order to truly achieve the expected results. Prevention and preventive actions will be more useful in overcoming corruption problems than taking high legal sanctions. This shows that corruption prevention must be optimized properly in eradicating corruption in Indonesia. Therefore, providing knowledge to High School Students in Jayapura City, Papua Province about how to prevent Corruption is very important so that they can avoid themselves from Corruption

This study aims to analyze the differences in patient satisfaction levels among BPJS PBI, BPJS Non-PBI, and Non-BPJS groups, as well as to examine the influence of economic factors and service quality on patient satisfaction at the Tawangmangu Public Health Center. This research employs a quantitative approach, using data collection techniques through questionnaires distributed to 130 respondents selected via purposive sampling based on specific criteria. The results show that economic factors have a significant effect on patient satisfaction. Additionally, all dimensions of service quality (reliability, responsiveness, assurance, tangible evidence, and empathy) also significantly influence patient satisfaction. ANOVA analysis reveals a significant difference in satisfaction levels among the patient groups, with BPJS PBI and BPJS Non-PBI patients reporting higher satisfaction levels compared to Non-BPJS patients.

This study aims to analyze the effectiveness of the implementation of the E-BLUD system and human resource (HR) competencies on the quality, timeliness, and audit opinions of financial statements at the Tawangmangu Health Center. The problem raised is the obstacle in the use of E-BLUD caused by the low understanding of human resources and its influence on the performance of financial statements. The research method used is qualitative with a case study approach through in-depth interviews, participatory observation, and document analysis. The results of the study show that the implementation of E-BLUD increases efficiency and effectiveness in the preparation of financial statements, accelerates the reporting process, and supports the achievement of positive audit opinions. However, obstacles in the form of limited digital competencies of human resources and incompatibility of educational backgrounds are still obstacles in optimizing the use of the system. These findings affirm the importance of improving human resource competencies through regular training and management support to optimize the benefits of E-BLUD. In conclusion, the effectiveness of E-BLUD and HR competencies have a significant effect on improving the quality, timeliness, and achievement of better audit opinions of financial statements, but full success requires continuous investment in human resource capacity development.