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Understanding financial management, accounting reporting, and digital technology utilization can enhance the quality of business managerial capabilities. This study examines the role of financial literacy, accounting literacy, and digital literacy in improving managerial capabilities of MSMEs. Partial results demonstrate that financial literacy, accounting literacy, and digital literacy exert positive and significant effects on managerial capabilities of MSMEs in Medan City. Simultaneous results indicate that financial literacy, accounting literacy, and digital literacy collectively exert positive and significant effects on managerial capabilities of MSMEs in Medan City. MSMEs in Medan City gain greater opportunities to strengthen their competitiveness and business sustainability. The Adjusted R Square value reaches 45.1%, while the remaining 54.9% stems from variables beyond the research model, including entrepreneurial behavior among others. Research findings necessitate support from local governments, educational institutions, and relevant stakeholders to enhance training and mentoring programs in financial, accounting, and digital literacy for MSMEs, thereby strengthening managerial capacity and fostering economic growth in Medan City.

This study examines the effectiveness of village fund management in enhancing development, analyzes the impact of village funds on development improvement, and identifies supporting and inhibiting factors for village fund realization in Galung Village, Barru Regency. The research employs a qualitative descriptive method with a case study approach. Data collection utilized primary and secondary sources, including the Galung Village Budget Realization Report and interviews with key informants. Data analysis combined effectiveness ratio analysis and qualitative data analysis through data organization and coding, theme and pattern identification, data interpretation, narrative compilation, verification, triangulation, and conclusion drawing. The findings reveal that village fund management effectiveness in Galung Village, Barru Regency during 2019-2023 achieved an effective category with 100% realization rate annually. Village funds positively impacted development through infrastructure improvements that enhanced accessibility, facility utilization, and community quality of life. Supporting factors for village fund realization include clear government policies and robust technology information systems. Meanwhile, inhibiting factors encompass limited human resource capacity, adverse weather conditions, and insufficient community participation.

This research aims to evaluate the economic efficiency and investment impact of implementing the Physics Practicum Learning Method to enhance student learning outcomes at SMA Negeri 2 Lhokseumawe. The practicum method is designed to provide direct experiences to students, enabling them to apply theoretical knowledge in practical situations. In this study adopts an economic evaluation approach, analyzing how the utilization of educational resources, including teacher time, and practicum facilities, can yield superior learning outcomes compared to conventional teaching methods The research involves quantitative data collection through surveys, practicum observations, and student learning outcome evaluations. Economic analysis is conducted to assess the educational investment by considering operational costs and benefits obtained. The research findings are expected to provide in-depth insights into the efficiency of the Physics Practicum Learning Method in the educational at SMA Negeri 2 Lhokseumawe. Practical implications of these results may assist policymakers and education practitioners in enhancing physics education quality, considering the economic aspects involved.

This research uses qualitative methods to evaluate accountability in the management of Village Fund Allocation (ADD) towards the financial welfare of the community in the Village of West Aceh Regency. This research aims to understand the extent to which community empowerment can be achieved using village funds. The approach used was descriptive qualitative involving 10 informants and data collection techniques including interviews, observation, and documentary studies. The research results show that good cooperation between the government and the community, community empowerment in participating in development programs, and transparency in the use of village funds are key factors in achieving development goals and community empowerment. The discussion underscores the importance of active community participation and accountability in managing village fund allocations to achieve sustainable village development. The policy implications identified include strengthening community participation mechanisms, increasing transparency and accountability in the management of village funds, as well as public education and advocacy to increase community awareness about the importance of empowerment and accountability in village development. The research conclusions emphasize the need to comply with established rules, apply strict village fund management principles, encourage active community participation, good administration, and ensure community institutions function in accordance with their duties and missions. It is hoped that these steps can increase the effectiveness of community empowerment through village fund allocation and have a positive impact on overall village development

This research analyzes the procedures for preparing operational budgets at the Aceh Province Agricultural Technology Assessment Center Office. With a qualitative approach, the participation of financial staff, managers, and organizational leaders involves in-depth interviews, observations, and document analysis. The results show a lack of involvement of related parties, suboptimal utilization of technical broadcasting, challenges in estimating factory overhead costs, untimely decision-making, and a lack of integration of financial information systems. The discussion suggested strategic improvements, such as increased engagement, optimization of forecasting, handling of overhead cost estimates, increased responsiveness of decision-making, and investment in information integration systems. In conclusion, corrective action is needed to achieve effectiveness and efficiency in preparing operational cost budgets