Publication Search

This study aims to determine the effect of top management support (X1), utilization of information technology (X2) and work experience (X3) on the effectiveness of accounting information systems (Y). The population used in this study were 47 KSPPS BMT Bina Ummat Sejahtera employees in the Semarang area. The sampling method used is saturated sample (census). The data in this study are primary data obtained from distributing questionnaires to KSPPS BMT Bina Ummat Sejahtera Semarang Region employees. The data analysis technique used multiple linear regression analysis with the help of SPSS 21 software. The results showed that top management support (X1), utilization of information technology (X2) and work experience (X3) were significant for increasing the effectiveness of accounting information systems (Y).  

Syntax is a branch of linguistics that studies phrases, clauses, and sentences. In this article, the focus is more on discussing the analysis of sentences in a text, in which the sentence itself is part of the syntax, namely syntactic units composed of basic constituents, usually in the form of clauses, supplemented by conjunctions when needed, and accompanied by final intonation. This article’s text is anecdotal from the Class X Indonesian Language Book of the Merdeka Curriculum. The anecdotal texts in the book are then analyzed for sentences to know whether direct or indirect sentences and sentences are standard. Analyzing a sentence certainly uses a method or method used. The method itself uses a qualitative descriptive method. The qualitative descriptive method is used to make a detailed description of a particular object which is carried out systematically, factually, and accurately. The results of this study found effective sentences, ineffective sentences, declarative sentences, interrogative sentences, and imperative sentences. Based on the results of the analysis found five anecdotal texts. This research can be used as a source of learning, for example in learning about types of sentences. In addition, it can be used to measure literacy levels. As well as b improving language competence, it can also shape students' character conceptually and in the form of humor, which has become a part of life today.

Introduction. Tuberculosis (TB) is one of the oldest diseases known to attack humans, caused by the bacterium Mycobacterium tuberculosis. Multi-drug-resistant TB (MDR-TB) is a stage or condition in which Mycobacterium tuberculosis becomes minimally resistant to rifampicin administration and also insonicotinylhydrazine (INH). Extensive-drug-resistant TB (XDR-TB) is an MDR-TB with Mycobacterium tuberculosis immune characteristics against one of the fluoroquinolone class drugs and one of the second-line injection OAT (capreomycin, kanamycin, and amikacin). The aim of this study was to find out the description of variation in laboratory costs of MDR-TB/XDR patients on one treatment cycle. Method. The inclusion criteria were patients who had been diagnosed with MDR-TB/XDR and performed laboratory tests. The design of this study was a cross-sectional retrospective analytics using medical records of MDR-TB/XDR patients in MDR division. Results. There were 30 MDR-TB research subjects and 2 XDR-TB research subjects examined for laboratory examination. Comparison of laboratory mean of MDR-TB/XDR (p = 0,018). Discussion. There was a significant difference in the total cost of MDR-TB/XDR laboratory examinations in one treatment cycle. Conclusion. Laboratory examination of MDR-TB/XDR patients requires considerable cost, this is due to the side effects of OAT that require patient clinical monitoring.    

Effective COVID-19 patient referral system is crucial to ensure that patients in need of care can receive timely and appropriate treatment. The Regional Health Department of North Sulawesi Province plays a crucial role in the COVID-19 patient referral system in the region. The purpose of this study is to evaluate the role of the Regional Health Department of North Sulawesi Province in the COVID-19 patient referral system. This study was conducted using literature review. The results of the study showed that the Regional Health Department of North Sulawesi Province plays a very important role in coordinating between units within the department, overseeing the implementation of programs and policies, and ensuring the availability of sufficient facilities and medical personnel in the COVID-19 patient referral system. This role has ensured that the COVID-19 patient referral system in North Sulawesi Province runs well and effectively. However, further research can be conducted to deepen the understanding of the COVID-19 patient referral system in the region. Further research can be conducted to compare the COVID-19 patient referral system in other regions in Indonesia, so that a more comprehensive understanding of the role of regional health departments in handling the COVID-19 pandemic in Indonesia can be obtained.    

The purpose of the specific analysis is expected to be able to convey comprehensive knowledge of the condition of the TPT alliance and poverty in Central Kalimantan, to provide support towards expanding the benefits that contribute to reducing TPT and poverty in this region. Comprehensive quantitative methods to investigate the Central Kalimantan Open Unemployment Rate (TPT) against squalor creates a very precise and constructive approach towards gathering and reviewing instructions in an objective and measurable manner. The low educational level and restrained skills make it difficult to find a decent pulse, forcing the people of Central Kalimantan to fall into poverty. Women are more discreetly concerned with matching decent pulses and retain restricted access to the core economic power as world and capital, which can allow the more prone to slump to the depths of squalor in this region. Other social impacts of algae are reduced social capital, increased crime rates, and reduced quality of life. The economic impact can arise in part in the form of loss of economic reliability, low rewards of legion of duty participation and low economic motivation. The high number of published unemployment (TPT) in Central Kalimantan contributes to increasing poverty and the components of tutorials, skills, sexual lameness, social and economic effects are flowering. TPT embodies important components that must serve as components

The rattan MSME business has long been part of the handicraft industry in Gunung Mas. However, this business is still faced with various challenges such as intense competition, limited raw materials, and a lack of understanding of the market. This study aims to evaluate the potential and challenges in the MSME rattan business in Gunung Mas. The research was conducted through interviews with several rattan MSME business owners and secondary data analysis. The results of the study show that the business potential of rattan SMEs in Gunung Mas is still quite large, especially because rattan is a raw material that is easy to obtain in Gunung Mas and has high aesthetic value. However, this business is faced with very tight competition from cheaper imported rattan products. In addition, the lack of understanding of markets and modern technology is a challenge that must be faced by MSME rattan business owners in Gunung Mas. Based on the results of this study, rattan MSME business owners need to improve their understanding of modern markets and technology and develop more effective marketing strategies. In addition, the government and the community need to provide support and appreciation for local rattan products as an effort to increase the competitiveness and sustainability of rattan MSME businesses in Gunung Mas.

This study aims to examine the influence of the role of Bundo Kanduang and local culture in the development of the Tenun Padi Sarumpun, Sungai Jambur,. While the type of research used is quantitative research with a descriptive approach. The type of data used is primary data and the source of data used in this study is a questionnaire. This research has three variables consisting of 2 independent variables, namely the role of Bundo Kanduang and Local Culture and one dependent variable, namely the development of the Tenun Padi Sarumpun. The data analysis method used is multiple linear regression analysis.The results of this study indicate that (1) the role of Bundo Kanduang (X1) partially has no effect on the development of the Tenun Padi Sarumpun. This is evidenced by using the t test with a tcount value of 0.946 < 2.048 with a significance of 0.352 > 0.05. So that H1 is rejected (2) Local Culture (X2) partially influences the development of the Tenun Padi Sarumpun. This is evidenced by using the t-test with a tcount of 3.889>2.048 with a significance of 0.001<0.05. So H2 is accepted. (3) The results of the F test indicate that the role of Bundo Kanduang and local culture simultaneously or jointly affects the development of the Tenun Padi Sarumpun. This is evidenced by using the F test with an Fcount of 9.058 > 3.33 with a significance of 0.001 < 0.05. So H3 is accepted.

This study aims to describe, build, and maintain an attitude of tolerance in the era of society 5.0. The character of tolerance is a fundamental need of a pluralistic society. Tolerance creates a sense of serenity, peace, harmony and prosperity in social life. Willingness to side by side keeps people away from conflict, social tension, hostility, and division. Adolescents need direction, stimulus, and an environment to grow and implement a tolerant character. This study used a quantitative experimental research method. The research population was class X SMA PL Don Bosko Semarang. The aims of the study were: 1) to measure the effectiveness of the TGT method in increasing students' tolerance, 2) to improve student learning achievement using the module-assisted TGT method, 3) to strengthen tolerance so that student learning outcomes increase. The results showed that: 1) the module-assisted TGT method was considered effective in increasing students' tolerance, 2) TGT treatment improved student achievement, 3) tolerance had a significant influence on student learning outcomes.

Water management is very influenced by economy or tourism and determined by profit gain. Drought, pollution, and poaching conflict occur which show how people today do not know how to maintain water wisely. On the other hand, people in indigenous villages have ways to maintain quality water. One of it is explored by Ghorbani et al. He explores how indigenous science is applied to create a better water distribution and drought postponement in Jiroft County, Iran. This qualitative paper aims to explain the hydro-social relation of another indigenous religion, it is known as Bali Aga. Supported by literature study, this paper argues that Bali Aga’s religion-based hydro-social relation is effective in water management. This paper contributes to and has implication for water management in other places around the planet.

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good governance. This study uses qualitative research methods with data collection techniques through interviews and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the level of effectiveness of cleaning service retribution from 2017 to 2020 has an average of 73%, based on effectiveness criteria or indicators it can be judged that the level of effectiveness of cleaning service retribution is included in the Less Effective category. The application of the Good Governance Principles for cleaning service retribution has not been implemented perfectly and still needs to be improved.

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

The presence of plastic in today's contemporary era, has various functions that greatly help people's lives. Plastic with all its properties, which are more inclined to the many advantages of its use and flexibility so that it is easy to use in various fields of life. With this fact, there are more and more products that rely on plastic as a basic ingredient in the manufacture of their products. This is of course supported by very high market demand, so that all types of production of goods made from plastic are mushrooming. If we return to our original purpose, the creation of plastic was indeed used as a substitute for paper bags, which at that time was experiencing a crisis of threats due to the increasing number of illegal logging incidents, so that there was a potential for the scarcity of the trees themselves. However, the opposite is currently true, where the use and production of plastics is increasingly dominating, making the remaining production waste and waste resulting from its use even more insurmountable. This is compounded by the fact that plastic is difficult to decompose, requiring hundreds of years of time. This, in the concept of a risk society is called the boomerang effect, because something that existed in the industrial era was created as a form of innovation that exists as a solution, but in the modern era like now it has become a separate risk for the surrounding community. For various phenomena as a result of the creation of plastic itself, society does not necessarily let them slowly be swallowed up by existing risks, but there are many efforts to create innovations as a way to protect themselves from various risks distributed by production and the increasingly widespread use of plastic in today's reality.

  The life of every God's people is never without serious problems, for example; skeptical of Christ, lack of self-knowledge as God's glorious creation, and doubts about his salvation. Referring to this problem, the writer conducts a theological analysis of the narrative of the Gospel of John. 3:1-21 as an alternative solution to the problem. The alternatives offered by this thought are: as God's people, they must experience spiritual renewal in the sense that they are born again, have integrity and an attitude of life as they are, understand the concept of salvation correctly, and respect themselves as God's precious creation. This study uses a qualitative method with a library approach. The final conclusion of the author about "Effective Pastoral Counseling Services According to the Gospel of John 3:1-21" is, the meaning of Jesus' ministry to Nicodemus contains an understanding that is needed by today's Christians.

Moses' leadership in the Book of Numbers shows high moral and ethical principles, courage, justice, and the ability to lead and manage people with a long-term vision. Implications for Christian Education Teachers in the modern educational environment include having a clear and measurable vision, strengthening morals and ethics, applying inclusive leadership, and developing adaptation skills to cope with changes and challenges. By applying Moses's leadership principles and the concrete solutions suggested, Christian Education can become an effective leader in facing challenges in the modern education environment.

Entrepreneurship learning is the process of acquiring knowledge and skills related to entrepreneurship, including the ability to recognise and develop new business opportunities, effectively manage resources, and take calculated risks in order to achieve success in business ventures often associated with intentional entrepreneurship refers to a person's motivation or inclination to launch a new business venture. The focus of this study is on entrepreneurial learning and intention, and it employs a systematic review methodology from 2021 to 2023 scopus database. The focus of research related to entrepreneurship learning and entrepreneurship intention focuses on several things such as experiential learning practice, individual characteristics such as gender, age, proximity to entrepreneurship, academic performance, previous work experience, and propensity for risk and observe the change, innovation, one-day female-focused STEM-based entrepreneurship program, entrepreneurial self-efficacy, young employees’ perception of their current paid jobs, creativity among female learners, cognitive and social conditions, creative self-efficacy, and theory of planned behavior.

At this time, business is very easy to do because there are already systems that help the development of a business. There are several examples of business development systems, one of which is an ERP (Enterprise Resource Planning) system. With this system, it can help entrepreneurs to make a business plan so that it can run more effectively and efficiently. In addition to making business more effective and efficient, this system can also be combined with SCM (Supply Chain Management) so that these businesses can maximize the company's performance. There are lots of companies that use this ERP system, for example, CV Sumber Cipta Agung, which is engaged in producing food and beverages. CV Sumber Cipta Agung is a company engaged in the field of beverage manufacturers in the city of Batam which uses this system in developing its company to improve supply chain management (SCM) performance. The method used in this study is the method of interviews and literature review. CV Sumber Cipta Agung conducts its resource planning using SAP software and manages its supply chain system using the cross docking method.

This research is a descriptive qualitative study that aims to analyze the Evaluation of the Implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon District.                 This research was conducted in Tawiri Village, Teluk Ambon Sub-district. Primary data were collected through interviews with a number of informants who were directly involved in the implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon Sub-district.                 The results showed that the implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon Sub-district went well despite the many obstacles encountered. This can be seen from 6 (six) policy evaluation criteria namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy where four of them have not been implemented optimally. So for the suggestions submitted, namely the need to submit the latest data or government officials must make updates related to Non-Cash Food Assistance for underprivileged people who do not get assistance and consult directly with village assistants, the Government as the organizer is obliged to provide socialization to Beneficiary Families about the Non-Cash Food Assistance Program, the Government also needs to improve administrative data on families who receive benefits.

This study aims to determine the effect of the Realistic Mathematical Education (RME) approach on the ability to understand mathematical concepts in class VIII students of SMP IT Al-Hijrah 2 Deli Serdang Private Middle School in the 2022/2023 academic year. The type of research used is Quasi Experimental with a Pretest-Posttest Control Group Design. The sample used was 35 students who were selected through a purposive sampling technique. Data collection techniques are carried out using test instruments. Data analysis technique is done by descriptive analysis. The results of the descriptive analysis show that the average value in the experimental class is 87.3935 and in the control class is 54.3639, which means that there is a difference in the posttest average scores in the experimental class and the control class. Based on the Independent Sample T-Test, the value of Sig. (2-tailed) of 0.000 < 0.05. The tcount value is 8.428 and the ttable value is 2.03452, which means that tcount > ttable then H0 is rejected and Ha is accepted. From the results of this study, it can be concluded that there is an influence of the Realistic Mathematical Education (RME) approach on the ability to understand mathematical concepts in class VIII students of Private Middle School IT Al-Hijrah 2 Deli Serdang.

Behind the success of successful online teaching and learning, there must be careful preparation in creating or building the system. Some complaints that are around us are that some students have difficulty in online-based mathematics learning. Some of them have difficulty signaling due to cloudy or rainy weather, not having money to buy internet quota, boredom during the teaching, and learning process, and difficulty understanding the material in online learning. Although there are examples that have been explained by the teacher, they still do not understand what their teacher teaches them. The teacher had already made learning materials using instructional video media, but it was still not enough for students to understand the polynomial material taught by the teacher, and according to the teacher the main problem was that the students' ability to memorize formulas was still lacking. The objectives of this research to see validity, effectiveness and practicality of the video development using PowerPoint and Filmora application. This research is development research that applies the Dick & Carey development model. This research focuses on developing learning videos using PowerPoint as a learning media, and Filmora as a learning video editing medium.