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An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

The stigma given to drug users will make them tend to act in accordance with what is given to them. Positive stigma has a strong meaning, so it tends to have a positive impact on individuals, while negative stigma is given to someone who is considered to deviate from the norm. Stigma towards drug users will become more complex if the handling is not sustainable and can affect the self-concept of drug users. Therapeutic Community is often referred to as the “community method”. Therapeutic Community members interact in structured and unstructured ways to influence attitudes, perceptions, and behaviors related to drug use. Within the Therapeutic Community there is a group approach that provides help to a number of people deliberately grouped based on the problems that person has, where a group is used as a medium to change a behavior.    

“Bhinneka Tunggal Ika” is the official motto of Indonesia, meaning “Different but still one.” It emphasizes unity in diversity, highlighting the importance of unity amidst Indonesia’s ethnic, religious, racial and cultural diversity. Efforts such as multicultural education, social campaigns, and public policies will be highlighted as strategic measures to address the problem of racism in Indonesia.  The method used in this research is a quantitative approach with data collection techniques through distributing Google Form links through each member’s social media account.  This research aims to increase the awareness of the Indonesian people of the values of Bhinneka Tunggal Ika as the foundation of the unity of diversity in Indonesia, so that behaviors that can affect the emergence of racism can be avoided. The results of this study found that some people are aware of racist behavior that still occurs around them, while others are not.  It is hoped that this research can be a useful guide for efforts to prevent and overcome racism in Indonesia, as well as strengthen a shared commitment to creating an inclusive, tolerant and respectful society.

This research aims to determine the shift in meaning in the translation of popular poetry in Gowa. The data sources used in this research are books, or various sources or references on the internet, by comparing the original text and translations in Indonesian. The research results found that regarding shifts in meaning in the translation of popular poetry in Gowa, 26 pieces of data were found that experienced shifts in meaning. A total of 15 data experienced a shift from specific to generic meaning, and 11 data experienced a shift from generic to specific meaning. Shifts from specific to generic meaning or vice versa are often found in interjection translations. Interjections in Indonesian and Makassar languages ​​both vary, but the use of interjections in both languages ​​must still pay attention to the context of the utterance.

The aim of this research is to develop the song ''BE. 588 Somba Ma Jahowa Debata” into the Taganing arrangement and the motif in this song still uses the original melody from the song but there is a slight change in tempo from MM 120 to MM 98, and the rhythm aims to be more wise and pleasant to listen to. This research uses qualitative descriptive research, namely by describing the "Arrangement of Ende Book No. 585 Somba Ma Jahowa Debata" in the Taganing Instrument from December 2023 to April 2024. By conducting observations, literature and several sources related to the Taganing instrument and the congregation HKBP Bahal Batu 1 Resort Bahal Batu church, written and unwritten. The results of this research are Songs in the Ende Book No. 585 "Somba Ma Jahowa Debata" is a very wise song and has meaning and message in its poetry. This thesis discusses the presentation and arrangement process of Taganing in the song in Ende's book No. 585 "Somba Ma Jahowa Debata" accompanying Sunday worship at the HKBP Bahal Batu 1 Resort Bahal Batu church. For the time signature the author uses a 4/4 time signature following the original score of the song and the basic note G = do and with a tempo of Moderato MM 98

Unitary state The Republic of Indonesia is a country with foundations on law ( Rechts Staat ). In space its scope there is a number of one of the principles that is principle legality . Scope​ law criminal interests oriented​ general . Criminal law is knowledge basics that everyone should know and understand student law . Based on description above​ as for formulation problem in This research is What do you mean with law criminal and how room scope law criminal . As for goals study based on formulation the problem above is For know and analyze understanding law criminal and for know and analyze room scope law criminal . This research is of a nature descriptive , analytical and comparative , viz research that describes , describes and analyzes data as well compare data regarding law criminal and space its scope . In principle there are two different meanings on Criminal Law , the so -called with ius poenale and ius puniendi . Space principles scope enactment rule law the punishment is divided become four that is principle Territoriality ( territorialiteits beginningsel ), basic Nationality active , basic Protection (National Passive ), and principles universality ( universaliteits beginssel ).

This research aims to describe: 1) forms of teacher creativity in the Indonesian language learning process, and 2) inhibiting and supporting factors in efforts to increase teacher creativity at SMA Negeri 1 Sinjai Borong, Sinjai Regency. This type of research is descriptive qualitative. Data collection techniques include: observation, interviews, and documentation. Data analysis techniques by: data reduction, data presentation and verification. The research results found were that teacher creativity in the Indonesian language learning process was generally able to make learning plans, carry out learning using various methods, and carry out assessments appropriately. Inhibiting factors (limited time allocation, lack of supporting facilities and infrastructure, lack of student awareness of the importance of Indonesian language material, and lack of teacher awareness in understanding the meaning and creative learning models in the classroom learning process). Supporting factors (teacher's ability to optimize facilities and infrastructure well, and cooperation between teachers is quite good). Efforts made by teachers to increase creativity (using assignment methods, understanding the importance of creative teachers, carrying out internal training, and activating MGMP forums. It is hoped that the implications of the results of this research can become reference material for the development of further learning strategies (development of designs, methods and class design), so that it is not focused on one learning model, but is varied, and does not bore students in class.

Language is one way to keep relationships in harmony. People use language to communicate, convey messages verbally and directly, and express feelings. Advertisements result from a combination of communication arts with aesthetics, are persuasive, and are aimed at some parts of society. This article analyzes the meaning of verbal and visual signs on the J&T Express Advertisement. It aims to identify the verbal and visual signs and explain the meaning of the verbal and visual signs in Expedition advertisements. This analysis used J&T Express advertisement as a primary data and documentation method to collect data. This article used a qualitative method, and the data was analyzed descriptively. The results show that five data points were discussed. The verbal and visual signs analyzed used semantic theory by de Saussure to find the signifier and signified; all data have the signifier and signified. This article used Barthes' theory to analyze the meaning and find the denotative and connotative meanings. In general, verbal signs have both denotative and connotative meanings. The two verbal signs discovered in the data, all the verbal signs have denotative and connotative meaning. Two visual signs in the advertisements also convey their meanings to enhance the delivery of the value of the products.

The term Pancasila originates from the Sanskrit word "panca" meaning five and "sila" which generally means principles. Thus, the term Pancasila refers to five fundamental principles. This research methodology employs qualitative methods, which analyze and describe with an emphasis on process and meaning in order to understand various occurrences around us by the research subjects, such as behaviors, actions, and attitudes that interpret the meaning of the data, thus aiding in understanding social life. It is essential to maintain a balance between accepting the influence of foreign cultures and preserving the values of Pancasila as the cultural identity of Indonesia. Furthermore, instilling a sense of patriotism and nationalism in the younger generation is also crucial in addressing the negative impacts of foreign cultures. Pancasila serves as the foundation of the Indonesian state and also functions as a guiding principle for society, containing the most fundamental ideas and concepts about good living. The influx of foreign cultures that alter the lifestyle and habits of society poses a significant threat to Indonesian society

Entering the era of regional autonomy, delegating the regent's authority to the Camat as an administrative extension at the sub-district level is very important. The delegation of authority can assist the duties and responsibilities in implementing government. In addition, the delegation of authority is also a benchmark for improving employee performance, especially at the sub-district level. The objectives of this study are: 1) how much influence does the implementation of the policy of delegation of authority of the Regent of Lebak to the Sub-District Head have on employee performance? 2) How much influence does policy implementation have through basic measures and policy objectives and sources, inter-organizational communication, implementation activities, implementing agency characteristics, economic, social, and political conditions, and implementing tendencies? 3) inhibiting indicators in implementing the policy of delegating part of the regent's authority to the Sub-District Head and the efforts made in overcoming these obstacles. The findings of this study are based on the reliability results, which show that the standardized item alpha of the Policy Implementation variable and the Employee Performance variable are in the reliability index standard. The data is declared reliable and can be considered representative, or at least close to the measured variable. Then, the results of the Regression equation show that there is a significant influence of 27.2%, meaning that the Policy Implementation variable on the performance of Bayah District employees, Lebak Regency, Banten Province have a strong enough so that other factors that are not measured have a reasonably weak influence. Then, based on the Coefficient of determination, it shows that the implementation of the policy of delegation of some authority affects the performance of employees in Bayah District and has a strong influence.

The aim of this activity is to find out the problems of the complete systematic land registration program at the Gorontalo Regency Land Agency and efforts to resolve them. The method used is law with an empirical approach, which presents data according to field facts which are then analyzed descriptively qualitatively. The results of the research show that in land registration through the PTSL program there were problems such as a lawsuit for a certificate from the actual owner, where when the PTSL implementation was completed by the village and land agency and a certificate of ownership was issued to those who applied, it turned out that it was suddenly protested by the community who claimed to be the real owner and this happens especially on land abandoned by the previous owner (abandoned); Low public understanding of land tenure law where not all people understand PTSL procedures, so there is still public distrust in making certificates which are considered complicated and take a long time; There are public perceptions regarding the high cost of obtaining certificates, including concerns that they will be burdened by the increasing tax value; and the lack of human resources, especially skilled personnel in villages and BPN in handling land conflict matters and cases. Efforts to resolve this problem are to maximize socialization to the community regarding the terms and conditions and land registration procedures; clarify the status of the land you wish to certify so that it does not overlap; and re-preparing the land registration quota which is still lacking, meaning there is still land in villages in Gorontalo Regency that cannot be accommodated in the PTSL program, which is adjusted to the existing budget.

Effective and efficient learning will encourage the achievement of educational goals. Learning must be managed well by paying attention to various strategies that are appropriate to the material being taught. One of them is a contextual learning strategy, which is deemed appropriate to the implementation of the curriculum. Contextual learning is a learning concept that helps teachers link the material taught with students' real-world situations and make connections between the knowledge they have and its application in real life. This learning emphasizes the process rather than the results, so that knowledge is formed in real terms by what is done and not just by memorizing concepts. According to contextual learning, knowledge will be meaningful when it is discovered and built by students themselves. For this, teachers need to understand students' learning types so that their teaching style can adapt to students' learning styles

This research focuses on exploring the cosmological and humanization values contained in the Blatan Balikculture of the Ipir, Nuha and Hebing tribes gathered in one traditional house in Tanarawa, Waiblama, Maumere-Flores-East Nusa Tenggara. Blatan Balikculture is a rite that contains reconciling the cosmos with fellow creations or in the language of Tana Ai (blatan gahu rou), and the second is cooling valuable items stored in traditional houses such as gongs, bahar, ivory and other valuable objects in the traditional house (lepo). These two rites are an act of respect and reconciliation with creation. Therefore, exploring the comological and humanization wealth contained in the Blatan Balikculture is a form of respect for the nature of creation and also a process of humanization and the value of local wisdom. Respect for created nature and a process of humanization is the basis of life wisdom in the form of a framework of knowledge, a framework of belief both in integralistic family unity or unity in the wider community, and shows the noble values in the culture. So exploring the wealth of cosmology and humanization in the Blatan Balikculture is a form of respect for nature and reconciliation with fellow creatures and a life wisdom of the Tana Ai- Tanarawa, Waiblama, Maumere-Flores-East Nusa Tenggara community. This research uses qualitative research with data collection techniques through interviews and literature studies, collecting sources from journals, related books. This research found that the Blatan Balikculture of the Nuha Tanarawa tribe is a model of humanization and cosmology relations, between fellow humans, nature, other fellow creations and the giver of life. The values that flow from this culture are reconciliation and responsibility for nature, preservation of valuable objects in the Nuha tribe, and human harmony in relationships. The contribution of this research lies in the ultimate values and wisdom of the Tana Ai people in maintaining humanization relations between others and preserving nature.

The aim of this activity is to find out the problems of the complete systematic land registration program at the Gorontalo Regency Land Agency and efforts to resolve them. The method used is law with an empirical approach, which presents data according to field facts which are then analyzed descriptively qualitatively. The results of the research show that in land registration through the PTSL program there were problems such as a lawsuit for a certificate from the actual owner, where when the PTSL implementation was completed by the village and land agency and a certificate of ownership was issued to those who applied, it turned out that it was suddenly protested by the community who claimed to be the real owner and this happens especially on land abandoned by the previous owner (abandoned); Low public understanding of land tenure law where not all people understand PTSL procedures, so there is still public distrust in making certificates which are considered complicated and take a long time; There are public perceptions regarding the high cost of obtaining certificates, including concerns that they will be burdened by the increasing tax value; and the lack of human resources, especially skilled personnel in villages and BPN in handling land conflict matters and cases. Efforts to resolve this problem are to maximize socialization to the community regarding the terms and conditions and land registration procedures; clarify the status of the land you wish to certify so that it does not overlap; and re-preparing the land registration quota which is still lacking, meaning there is still land in villages in Gorontalo Regency that cannot be accommodated in the PTSL program, which is adjusted to the existing budget.

The importance of the role of PAI teachers in shaping students' character and morals. PAI teachers as teachers of Islam in schools have a duty to provide good religious education and learning to students, so that students can understand the teachings of Islam correctly and practice them in everyday life. However, the challenge faced by PAI teachers is how to provide interesting and fun religious learning for students. In addition, with the development of technology and information, PAI teachers must be able to develop creative and innovative teaching methods to attract students' interest in studying religion. Therefore, the creativity of teaching PAI teachers is very important in increasing the professionalism of PAI teachers. By having teaching creativity, PAI teachers can provide fun, interesting and meaningful learning for students, so that students can more easily understand the teachings of Islam. In addition, teaching creativity can also improve the ability of PAI teachers to manage classes, motivate students, and improve the quality of learning provided by PAI teachers. Thus, the creativity of teaching PAI teachers has a very important role in increasing the professionalism of PAI teachers and forming good and quality student character.

Sexual violence is a serious problem that needs to be addressed in Indonesia, including within school environments, characterized by an increase in the number of sexual violence incidents and the prevalence of cases being uncovered. This phenomenon is highly concerning among students, as evidenced by several data points indicating a significant occurrence of sexual violence among students. The aim of this study is to describe students' perceptions of sexual violence, examined through the cognitive, affective, and conative aspects. The study population consists of 7th and 8th grade students of SMPN 41 Padang for the academic year 2023/2024, totaling 313 students. The sampling technique used is stratified random sampling with a sample size of 175 students. The instrument utilized in this study is a questionnaire. Data obtained were analyzed using percentages. The results of this research indicate that: (1) students' perception of sexual violence behavior in terms of cognitive aspects falls into the positive category, meaning that students have a good understanding of behaviors that constitute sexual violence, (2) students' perception of sexual violence behavior in terms of affective aspects falls into the positive category, meaning that students can feel behaviors that are considered sexual violence and are aware that such behaviors should be avoided, (3) students' perception of sexual violence behavior in terms of conative aspects falls into the positive category, indicating that students are capable of taking positive actions to avoid or prevent sexual violence behavior from occurring. Overall, students have a positive perception of sexual violence, showing a good understanding of sexual violence behavior and the ability to interpret it well, thereby avoiding behaviors associated with sexual violence, which will contribute to a more effective learning process for students in school.

The correctional system aims to restore prisoners, especially women prisoners, as good citizens, and also aims to protect the community against the possibility of criminal acts by prisoners, especially women prisoners. As well as an application and an integral part of the values contained in Pancasila. From some of the possibilities that occur, the government changed the role to the Correctional Institution, meaning that the convicts are placed together and the placement process and activities according to the schedule since the convict entered the institution, in addition to the length of serving the sentence. Although this institution is not directly related to law enforcement, it plays a major role in creating public order in legal life. This research is focused on literature studies or document studies because this research is mostly carried out on secondary data and Primary Data as a trap, the data to be obtained in this study were collected by means of library research (Library Research) The library material referred to consists of primary legal materials, namely related legislation in accordance with the Criminal Code. The research specification used is descriptive analysis, namely describing the results of research with data that is also complete and as detailed as possible. Description is intended for primary, secondary and tertiary data related to legal certainty about the rights of women prisoners in Lubuk Pakam correctional institutions legislation and theories that have been relevant. The presence of Class IIB Lubuk Pakam Correctional Facility is expected to be able to provide good and appropriate guidance to prisoners and provide information to the public about the implementation of inmate guidance in detention centres through mass media and newspapers or other means in accordance with the intention of changing the public's view of prisoners, that prisoners can return to society without discrimination. The implementation of women prisoners' development in Lubuk Pakam Penitentiary contains several procedures starting from the reception of prisoners, registration to the next stage of the implementation of prisoners' development. In the implementation stage itself consists of stages, namely the initial stage of teaching prisoners to have religious and legal awareness, the advanced stage which gives direction to prisoners to always display their talents and skills so that when in the Penitentiary, prisoners have positive activities to do.

The purpose of this writing is to discuss inquiry learning strategies. The inquiry learning strategy states that teachers are not the only learning source, there are many other learning sources that can support successful learning. The teacher is only a facilitator, a guide who always directs students in learning. Students are designed as discoverers or seekers of knowledge, a teacher's job is to manage students so that they gain knowledge and become meaningful. Because with meaning the knowledge will enter their knowledge, so that it will always be remembered by students. The student does everything the teacher only prepares, because the student does the learning will be a meaningful experience for the student.

The relationship between philosophy and Christianity is a complex subject that has been the focus of debate for centuries. Essentially, both philosophy and religion play important roles in shaping human thought and worldview. However, there are various views and approaches to the relationship between them. On one hand, there is a traditional view among some Christians who see philosophy as something potentially dubious or even threatening to faith. They may argue that Christianity is the primary source of truth, and therefore, efforts to understand reality through the lens of philosophy may lead to deviations from religious teachings. On the other hand, philosophers often question the compatibility between philosophical intellectualism and religious belief. They may emphasize the importance of using reason and rational methods to achieve a deeper understanding of the world and truth, which may not always align with religious dogmas.History records attempts to reconcile philosophy and Christianity. Some figures such as Justin Martyr and Clement of Alexandria sought to integrate ideas from classical Greek philosophy into the framework of Christian thought. They viewed philosophy as a useful tool for defending and explaining the truth of the Christian faith to skeptics or critical thinkers. However, not all Christians embraced this approach warmly. Some believe that such efforts could cause confusion or even undermine the authenticity of Christian teachings. This could lead to conflict between those who adhere to the traditional approach and those who are more open to dialogue between philosophy and religion. Nevertheless, the debate between philosophy and Christianity continues to this day. Despite tensions between them, this interaction has also enriched our understanding of both fields. Through continuous dialogue and reflection, we can gain deeper insights into the origins, meanings, and relevance of Christian teachings in the context of the modern world.    

The aim of this research is to find out good and correct vocal techniques for body posture, breathing, articulation, phrasering when singing in a choir. In this research, researchers used qualitative research methods using observation, interviews and documentation. This research was carried out by collecting information through field research to obtain results which were processed into accurate data. The research process carried out as data collection is: photos, videos and interviews. The results of this research show that the process of implementing vocal technique training in singing the song Sing Alleluia Clap Your Hands is training in body posture, breathing, articulation and phrasing. By singing the song Sing Alleluia Clap Your Hands sung acapella. In the score, this song is performed with full energy and an allegretto tempo (rather fast) with a 4/4 beat and combined with handclaps. From all the observations and methods that the author has used in conducting research, the vocal techniques of body posture, breathing, articulation and phrasing in singing the song Sing Alleluia Clap Your Hands are very important. To obtain good and correct vocal techniques, several steps must be taken to master good posture, breathing, articulation and phrasing techniques, namely: practicing breathing before singing, positioning the body in a good and correct posture, using diaphragmatic breathing. to produce a more powerful voice and understand where the breath is divided in the score, pay attention to the pronunciation of each word well, understand the meaning of the song by breaking up sentences correctly.