This research was aimed to analyze the factors affecting accounting students’ intention in carrying out e-book piracy. This research integrated the theory of reasoned action and ethics theory. This was quantitative research with a survey method. Data in this research were collected from respondents who filled in questionnaires. The respondents in this research were accounting students of Universities in Yogyakarta, Indonesia. The data were analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) supported by SmartPLS 3.0 software. The results of the analysis showed that attitude, subjective norm, perceived benefit, and moral obligation significantly affected the intention of carrying out E-book piracy. Meanwhile, the perceived risk significantly affected the attitude toward piracy. Furthermore, this research discussed both theoretical and practical impacts based on the results of data analysis.

Abstrak   Limbah minyak goreng (minyak jelantah) yang berasal dari sector rumah tangga maupun kegiatan industri makanan dapat memberikan dampak negatif bagi lingkungan dan kelangsungan hidup manusia jika tidak ditangani dengan baik. Salah satu cara yang dapat dilakukan yaitu dengan mengadakan kegiatan pemberdayaan masyarakat untuk mengelola limbah minyak jelantah menjadi barang yang memiliki nilai jual , misalnya sabun. Proses pembuatan sabun meliputi persiapan alat dan bahan, melakukan penjernihan minyak jelantah, pencampuran semua bahan, pencetakan dan pengemasan. Pelaksanaan kegiatan pemberdayaan masyarakat terkait dengan pengelolaan minyak jelantah menjadi sabun melalui beberapa tahapan kegiatan. Dimulai dengan melakukan sosialisasi, penyuluhan, praktek pembuatan sabun dan evaluasi serta pendampingan. Program pemberdayaan masyarakat ini dapat mendukung terciptanya lingkungan yang produktif, ekonomi mandiri dan juga kreatifitas masyarakat. Produk sabun yang dihasilkan memiliki beberapa keunggulan dari produk sabun pada umumnya yakni, ramah lingkungan karena menggunakan bahan-bahan alami sebagai komposisi pelengkap. Memiliki nilai estetika dalam hal bentuk, warna, dan aroma. Kemudian, sabun ini pula merupakan suistainable product yang minim resiko pemakaian. Kata kunci : minyak goreng bekas, sabun, pemberdayaan masyarakat.     Abstract   Cooking oil waste (used cooking oil) originating from the household sector and food industry activities can have a negative impact on the environment and human survival if not handled properly. One of the ways that can be done is by holding community empowerment activities to manage used cooking oil waste into goods that have a selling value, for example soap. The process of making soap includes preparing tools and materials, purifying used cooking oil, mixing all ingredients, printing and packaging. The implementation of community empowerment activities related to the management of used cooking oil into soap through several stages of activity. Starting with socialization, counseling, soap making practice and evaluation and assistance. This community empowerment program can support the creation of a productive environment, an independent economy and community creativity. The resulting soap products have several advantages over soap products in general, namely, they are environmentally friendly because they use natural ingredients as a complementary composition. Has aesthetic value in terms of shape, color and aroma. Then, this soap is also a sustainable product that has minimal risk of use. Keywords:used cooking oil, soap, community empowerment

An entrepreneur needs to be emphasized courage and confidence to start. That is one of the factors that influence the interest in entrepreneurship, namely self-efficacy. In everyday life, self-efficacy is very influential in increasing interest in entrepreneurship among students, which will affect individuals in determining actions to achieve the expected goals. This study aims to identify the level of self-efficacy and the level of interest in entrepreneurship and to determine the relationship between self-efficacy and interest in entrepreneurship of students majoring in family welfare education (PKK) FKIP Syiah Kuala University. This study used a sample of 36 students who were already entrepreneurs from the PKK FKIP Study Program, Syiah Kuala University and the research was conducted in May 2022 - June 2022. The results showed that, in general, the level of self-efficacy of students majoring in PKK FKIP Syiah Kuala University was included in the high category, namely 64%. However, in detail the level of self-efficacy is more dominant in the magnitude indicator (difficulty level) with a high category of 86.1%. The level of entrepreneurial interest of students majoring in PKK FKIP is also generally included in the high category, namely 73%, if in more detail the level of interest in entrepreneurship is more dominant in intrinsic factors with a high category of 70%. Based on the results of the correlation test between self-efficacy and entrepreneurial interest, it shows that there is a positive relationship between the two variables, the value of r_xy = 0.55, meaning that between the two variables has a moderate relationship, with a significant value of 0.001 <0.05, it means that there is a significant positive relationship between the two variables, self-efficacy and entrepreneurial interest in PKK FKIP students at Syiah Kuala University.

In the present day, the courier is getting more intense. Motorcycles are the couriers' preference because they are fast and flexible for various types of roads and traffic conditions. However, the use of passenger motorcycles as courier vehicles is not appropriate. This inappropriateness raises problems related to the human factor. This study aims to determine the sub-factor of the human factor in the issue of couriers who use motorcycles by ignoring the function of motorcycles as passenger vehicles. Research board analysis is used to analyze data collected from notes, photos, and videos of exploration by conditioning the researcher as a courier (exploring by doing method). The results showed that the dominant sub-factors identified were control, postural, work station, tool utility, and psychology. However, habituation and adaptation can increase tolerance for error. This study provides an argument that in determining the design aspects, preliminary studies related to relevant factors are important to do.

Penelitian ini bertujuan untuk mengetahui Pemanfaatan Media Pembelajaran Papan Puzzle Pecahan untuk Meningkatkan Hasil Belajar Siswa SDN Bancaran 3 Bangkalan, terdapat permasalahan yaitu media yang digunakan dalam pembelajaran masih terbatas yakni menggunakan buku tema dan buku pendamping yang sederhana. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK) dan menggunakan model Kemmis dan Mc. Taggar yang dilakukan sebanyak dua siklus. Setiap siklus memiliki empat tahapan yaitu perencanaan, tindakan, pengamatan, dan refleksi. Tempat penelitian di SDN Bancaran 3 Bangkalan, dengan subjek penelitian siswa kelas II B sebanyak 8 siswa. Penelitian ini menggunakan instrumen berupa soal tes. Teknik pengumpulan data yang digunakan adalah tes, observasi, dan dokumentasi. Teknik analisis data berupa kuantitatif. Berdasarkan hasil penelitian menunjukkan bahwa Pemanfaatan Media Pembelajaran Papan Puzzle Pecahan dapat Meningkatkan Hasil Belajar Siswa SDN Bancaran 3 Bangkalan. Hal ini dapat dilihat dari hasil test yang dilakukan siswa pada setiap siklusnya, pada siklus I siswa mendapatkan rata-rata pre-test 45% dan post-test 60%. Pada siklus II siswa mendapatkan rata-rata pre-test 75% dan post-test 93,75%. Temuan dari penelitian ini adalah media puzzle disebut sebagai permainan edukasi untuk bermain sekaligus mengasah otak dan melatih antara kecepatan pikiran dan tangan.