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In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.

This research aims to analyze students' difficulties in solving HOTS questions in terms of facts, concepts, operations and principles. The method used is qualitative research with a descriptive approach. This research was carried out by collecting data in the form of information obtained from research subjects. This research is intended to describe or express in words (qualitatively) the results of the analysis of students' difficulties in solving questions which are Higher Order Thinking Skills. The subjects of this research were class IX students of GKPI Padang Bulan Private Middle School, Medan. The instruments in this research were test and interview instruments, where students were given questions to work on, then the researcher recorded the results of the students' answers and took 6 students to be interviewed based on the high, medium and low group categories. The results of the research showed that in the high group students experienced difficulties with principles, in the medium group students experienced difficulties with operations and principles and in the low group students experienced difficulties with facts, concepts, operations and principles. This shows the conclusion that GKPI Padang Bulan Medan Private Middle School students experience difficulties in solving HOTS questions.

Early childhood is the most important and fundamental early period in the growth and development of human life. This period is also called the golden age, many concepts and facts explain that this golden age is the time when all children's potential develops the fastest. Aspects of child development that need to be developed in early childhood include personal awareness, emotional development, building socialization, communication development, cognitive development, and motor skill development. Based on these aspects of early childhood development, a children's game media is needed to stimulate children's development and growth. One of the children's game media that can be developed is Educational Game Tools (APE). In this PKM activity, the PKM Team tries to provide training in making APE including number wheels, summing bottle caps, and sliding number boards.

The novel The Last Shoe tells the story of the life of a father named Pak Marwan. The character Pak Marwan in the novel The Last Shoe is the main character of the story. Mr, Marwan is a shoe craftsman whose name is known as the “father of shoes”. Pak Marwan opened a shoe business and made the name of his village known to many people. This type of research is qualitative research which aims to understand social phenomena, including the phenomenon being studied. The descriptive method of analysis is to describe the facts followed by content analysis. The data in this research is in the form of discourse related to the object of research is the novel The Last Shoe by Toni Tegar Sahidi. The primary data source in this research is the next of the novel The Last Shoe. Data collection techniques use heuristic and hermeneutic reading methods. The results of this research are to find out the characterizations contained in the novel The Last Shoes by Toni Tegar Sahidi, namely responsible, hardworking, business style, and teaching employees to be independent.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

Indonesia has entered the era of the fourth industrial revolution. This happens with technology as a basis for human life. Everything has become limitless and limitless due to the development of digital technology. Indonesia needs several regulatory and authority improvements to be able to face the world market. The aim of this research is to find out what Indonesian industry can do to face the world market, the impact that the presence of the industrial revolution 4.0 has, and the strategies that Indonesia can prepare and carry out in facing the World Market revolution. The object of this research is industry in Indonesia to face the world market. The method used for this research is a qualitative descriptive method, data is obtained from facts about the research subject by trying to reveal it thoroughly according to the context. The results of this research are (1) Creating jobs to increase people's income, increasing people's economic programs, increasing Turnover and Digitalization of People's Markets, building/revitalizing people's markets, establishing relationships between digital markets abroad (2) The most visible impact is in terms of available work (3) Make improvements to the flow of materials and goods, improve the quality of human resources, use digital technology, harmonize rules and policies.     Bukit, M. (2014). Strategi dan inovasi pendidikan kejuruan darikompetensi ke kompetisi. Bandung: Alfabeta. Cognizant. Informed Manufacturing:     The      Next Industrial Revolution. http://www.cognizant.com/ InsightsWhitepapers/Informed-Manufacturing-TheNext-IndustrialRevolution.pdf.  Davis, N. 5 ways of understanding the Fourth Industrial Revolution. November 16, 2015. http://www.weforum.org/ agenda/2015/11/5-ways-of-understanding-thefourth-industrialrevolution. Economist          Intelligence      Unit.    From    transplants       to implants.      December        11,       2015. http://www.eiuperspectives.economist.com/healthcare/transplants-implants.   Edmon, A., & Oluiyi, A. (2014). Re-engineering technical vocationaeducation and training toward safety practice skill needs ofsawmill workers against workplace hazards in Nigeria [Versielektronik]. Journal of Education and Practice, 5 (7), 150-157.  Era Revolusi Industri 4.0: Perlu Persiapkan Literasi Data, Teknologi dan Sumber Daya Manusia. (2018). Diambil 29 Desember 2023 dari http://belmawa.ristekdikti. go.id/2018/01/17/ era-revolusiindustri-4-0-perlu-persiapkan-literasi-data-teknologi-dan-sumber-daya-manusia/ Fakta     ketergantungan            pada    teknologi         (2014). Diambil 29 Desember 2023 dari  http://www.beritasatu.com/gaya-hidup/232713-8-fakta-ketergantungan-pada-teknologi.html Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles forIndustrie 4.0 Scenarios. Presented at the 49th HawaiianInternational Conference on Systems Science.  Irianto, D. (2017). Industry 4.0; The Challenges of Tomorrow.Disampaikan pada Seminar Nasional Teknik Industri, Batu-Malang.  Kagermann, H., Wahlster, W., & Helbig, J.(2013). Recommendations forImplementing the Strategic Initiative Industrie 4.0. Industrie 4.0Working Group, Germany.  Hitt, Mihael.A , Ireland, R. Duane, Robert E, Hoskinsson. 2001. Strategic Management Competitiveness and Globalization Concepts Thomson learning Asia, Singapore. Hamel Gary, Prahalad C.K. Competing For The Future. 1994. Harvard Business School Press Boston, Massachusetts. "Making Indonesia 4.0, Fokus 5 Industri Apa Saja.", https://economy.okezone.com/   read/2018/04/04/320/1881885/ making-indonesia-4-0-fokuspengembangan-5-industri-apasaja, diakses 29 Desember 2023.  "Making Indonesia 4.0: Strategi RI Masuki Revolusi Industri K-4.", http://www.kemenperin. go.id/artikel/18967/  MakingIndonesia-4.0:-Strategi-RIMasuki-Revolusi-Industri-Ke-4, diakses 3 Mei 2018.  “Menuju Revolusi Industri 4.0 Jokowi Diminta Bentuk Badan Riset Nasional”, Kompas, 29             April 2018, hal 3.  "Pemerintah Luncurkan Making 3932.", https://ekon.go.id/ 23 Hak cipta dilindungi oleh undang-undang. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi tulisan ini tanpa izin penerbit. Info Singkat © 2009, Pusat Penelitian Badan Keahlian DPR RI http://puslit.dpr.go.id  ISSN 2088-2351 berita/view/pemerintahluncurkan-making.3932.html, diakses 29 Desember 2023. “Pemerintah RI dan Ceko sepakat tingkatkan Investasi Industri Dua Kali Lipat”, Tribun Bisnis,          29 Desember 2023 hal 8.  "Revolusi Industri 4.0", http://id.beritasatu.com/home/ revolusi-industri-40/145390, diakses        29 Desember 2023.  "Revolusi 4.0, Catatan Dari ISSA ICT 2018", http://id.beritasatu.com/  home/revolusi-40-         catatan-dariissa-ict-2018/174772, diakses 8 Mei 2018. "Strategi Hadapi Dampak Industri 4.0", http://id.beritasatu.com/  home/strategi-hadapi-         dampakrevolusi-industri-40/174260, diakses 2 Mei 2018.

Law Number 6 of 2014 concerning Villages gives broad authority to villages to regulate and manage the various needs and interests of the community. Village government officials are required to have the capacity to draft regulations in the village. However, the facts show that the capacity of the village government apparatus is still weak in forming regulations in the village, especially the preparation of evidence-based village regulations. This fact also occurred in Maros Regency, especially in Moncongloe District. This phenomenon underlies the importance of conducting training for village apparatus in drafting regulations in the village. This technical guidance was carried out for 8 hours in the Hall of the Moncongloe District Office and was attended by 30 people and facilitated by a team of lecturers from the Faculty of Social and Political Sciences, Hasanuddin University. To find out the effectiveness of this training, a pre-test evaluation was carried out at the beginning and a post-test at the end of the training. The results of the evaluation showed that there was an effect of the training on the participants, namely increasing their knowledge of evidence-based technical regulations in villages.

The purpose of this study was to determine the effect of locus of control and perceptions of organizational support on employee performance with employee engagement and proactive work behavior as intervention variables in DP3AP2KB Central Java Province. This study uses a quantitative descriptive which describes the condition of the facts with the data collected from a questionnaire based on direct observation of the Central Java Province DP3AP2KB. The population in the study included all DP3AP2KB Central Java Province workers, totaling 101 workers and the analysis technique used was multiple linear regression analysis, using SPSS Version 24, and it was found that locus of control had the strongest influence on improving employee performance. Perceived organizational support will also improve employee performance through proactive behavior of employees, because perceived organizational support is found to be unable to directly influence employee performance.

Research was conducted in Boncah Mahang Village, Mandau District, Bengkalis Regency. This research aims to determine fish gambling activities and interactions between players and spectators in gambling and fish. The activities and interactions that occur involve players and spectators who have relationships within the group. This research uses descriptive qualitative research methods. With a total of 6 subjects, they are also involved in carrying out activities and interactions in fish gambling, then they are native people of the village who carry out gambling activities and they are able to define and explain a process of how interactions and gambling activities run based on existing facts. To collect data using observation techniques, in-depth interviews and also documentation. The theories used are labeling theory and also Edwin Sutherland's theory of social deviance. Research in the field found that activities and interactions occur due to internal and external encouragement. What is meant by internal encouragement is encouragement that comes from within oneself and external is encouragement that comes from outside oneself, for example being able to carry out gambling activities or gambling interactions due to temporary access to friends. Internal encouragement is encouragement that originates from oneself, for example one's desire to experience entertainment, curiosity, eliminate feelings of loneliness and the urge from within oneself to get the main prize even though it is not certain. The gambling table, which is precisely located in Boncah Mahang Village, is currently still active, therefore gambling activities and interactions between players and spectators are still ongoing and active today and are still ongoing.  

Research conducted in Kampung Buatan II, Koto Gasib District, Siak Regency. This conflict occurs because there is a source of conflict that makes this conflict appear continuously. There are demands for land, the use of wood and environmental damage. This research aims to explore and collect information about social conflict, namely the sources of social conflict that arise between the people of Kampung Buatan II and the plantation company PT. Wahana Subur Sawit Indah (WSSI) vehicle and to find out about the efforts made in the process of resolving social conflicts between village communities and the plantation company PT. Wahana Subur Sawit Indah (WSSI) vehicle. This research uses descriptive qualitative research methods. With a total of five subjects, they were also involved in the conflict that occurred, then it was the native people of the village who knew about the conflict and felt capable of defining and explaining a process of solving the problem based on existing facts. For data collection used were observation techniques, in-depth interviews and documentation. The theories used are conflict theory and social movement theory. Research in the field found that land conflicts were caused by companies not carrying out obligations that should be fulfilled by the company, as well as the emergence of Timber Utilization Permits (IPK), which then became a debate that led to conflict until now. The community has made various efforts to resolve the conflict, but the company still does not heed the things that have been agreed upon. Oil palm plantation companies and communities are always a record of cases of conflict that always exist and land conflicts are also classic problems and tend to drag on throughout the year.

This research contains an analysis of the components of meaning in typical Tasikmalaya crafts, namely payung geulis, kelom geulis and gamparani. The method used in this research is a qualitative method, which is carried out by describing or describing the reality of the facts contained in the research object. The aim of this research is to clarify the differentiating components of the equivalent or lexicon of payung geulis, kelom geulis and gamparani in Indonesian. The analysis technique in this research uses qualitative descriptive techniques, with data collection techniques using reading, listening, note-taking techniques, apart from that, this research also uses semantic analysis. The objects of this research are payung geulis, kelom geulis and gamparani. Based on the meaning component analysis that we have carried out, we can conclude that there are five lexicons related to the payung geulis. The difference lies in the raw materials for making it, the function of use, and even the shape of the type of umbrella. Apart from that, there are also eight lexicons related to the kelom geulis and gamparani. The difference lies in who the user is, the material it is made from, and the situation of the user.

The research purposed to increase students motivation and used variation of teaching methods teachers in the delivery materials of students. It causes problems faced today, teachers spend too much time in front of classroom without give a chance students to explore new things besides in the class. Another programs is the low critical thinking ability of students which can be seen from the questions and students answer during the learning process. This is accordance with the results shown by Program for International Study Assesment (PISA) in 2015, Indonesia position as one the lowest ranked in quality, Education is ranked 62nd out of 70. Inquiry learning model is one of the way solves this problem. From the facts obtained, the writters tried to provide solutions of these problem is the right to do the development of teaching inquiry learning model. The design of this study using basic research. By using the inquiry learning model, the things obtained is inquiry training requires insvetigative activities, either observation or experiment, which or part of scientific performance. Inquiry involves process skill based on a scientific atittude so that activity can help students to gain a deeper understanding of the environment.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.    

This study aims to find out and analyze the factors that affect the income of traders around the Muaro Jambi Temple Attraction. This research using quantitative descriptive methods aims to systematically describe the facts or characteristics of a particular population or a particular field factually and meticulously. The population used in this study was 30 traders who were active in Muaro Jambi Temple. The results of the capital study affect the income level of traders in Muara Jambi Temple, the results of partial testing showed significant results stating that there was a significant influence between the capital variable (X1) on income (Y). the length of the undertaking affects the level of income of the trader. partial testing states that there is no significant effect of the Variable Length of Business (X2) on the income of (Y) traders. time allocation affects the level of income of traders. partial testing stated that there was no significant influence of the Time Allocation variable (X3) on the income of (Y) traders in Muaro Jambi Temple. there is a significant influence between the variables of Capital (X1) on income (Y). there is no significant effect on the variable Length of Business (X2) on revenue (Y). there was no significant effect of the Time Allocation variable (X3) on revenue (Y).

Social media users are dominated by the millennial generation who are familiar with digitalization. The millennial generation needs to be educated through Pancasila education, especially students, so they know the impact of spreading false information (hoaxes). The aim of this research is to determine student responses to the spread of false information (hoaxes) on social media. This research was conducted using quantitative methods through surveys using Google Form media to obtain respondents' answers, especially among students. As a result of 46 answers distributed on Google form, 39.8% of respondents were more interested in using Instagram, and 65.2% of respondents often read news on social media. All respondents used social media to look for news, but 87% of respondents did not believe it and 56.5% of respondents immediately looked for the truth. After reading it, 50% of respondents had spread it after 82.6% of respondents thought hoaxes were related to literacy. From all the data, students are more likely to look for facts from the news they read and they spread the news if the news contains truth.

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.

Business is an activity that includes economics carried out individually or in groups with the aim of making a profit. In a business that is created, the entrepreneur will definitely try to create ideas that are new and unique in each business. The aim of this research is to describe business behavior and management implementation in the novel Harga Teman by Debora Danisa. This type of research uses a qualitative approach. The data collection technique used is listening and data text collection. The listening method is a way to obtain data by listening to the story facts and economic problems that occur in the novel. The materials used to collect data come from novels that have been read. The results of the research explain that the content of the story that occurred is truly relevant in the real world, where building a business requires the implementation of the basics of management and an unyielding behavior. Uncertain economic conditions subtly require entrepreneurs to be able to survive under any conditions. In business, it turns out that these factors are very necessary for smooth business continuity.    

This research aims to describe facts in the field regarding the role, implementation, and factors that influence the application of Pancasila values for students. This research uses a qualitative approach with descriptive methods. Meanwhile, the data collection technique used in this research is a questionnaire. The results of this research show that the role of students in implementing Pancasila values is by having high tolerance, being active in social activities, having integrity as leaders based on Pancasila values, supporting the process of collective deliberation and decision making, and having a conscience. and put it into real action. Based on the results of a questionnaire conducted on Medan State University students regarding the implementation of one of the values contained in Pancasila, namely an attitude of tolerance towards cultural, ethnic and religious differences, the results showed that the majority of students had instilled and implemented it well. Meanwhile, the small number who do not understand and implement this attitude of tolerance may be caused by several internal and external aspects or factors.

Children and teenagers are the next generation of the nation and are family and state assets that must be safeguarded and protected in all aspects of their lives, including physical, psychological, intellectual, their rights, and their dignity. Protecting children is not only the responsibility of parents but also the responsibility of all of us. The purpose of this research is to determine the legal basis for the formation of policies for implementing compulsory school hours at night, the differences between the implementation of study hours at night and study hours during the day, goals and objectives, infrastructure, implementation, task force, duties and functions of the task force, and the sanctions and obstacles faced in implementing compulsory education at night. The specification method of this research is analytical descriptive, which describes finding legal facts systematically with the aim of making this research easier to understand and conclude. The results of the research show that there are efforts to protect and prevent juvenile delinquency from the Bintan Regency Government in the form of regional head policy, namely Regent's Regulation Number 66 of 2014 concerning Compulsory Night Study Hours for Children in Bintan Regency, which is in accordance with applicable regulations but is not yet effective because there are several obstacles in its implementation.

The application of an expert system (expert system) which is very useful for the wider community is certainly very much needed by society today. Apart from that, this development also supports various human activities. Expert systems are also able to make recommendations for a series of user actions. The aim of this research is to determine the development of expert systems in management information systems. The research method used in this research is a descriptive research method with theoretical studies, namely a method that discusses several possibilities for solving actual problems by collecting data, compiling or classifying them, analyzing and interpreting them with existing theories and comparing them from literature sources. The research results show the development of expert systems in management information systems, namely knowledge bases, inference engines, and user interfaces. It can be concluded that expert systems help work and technological progress more quickly and the decision-making process is based on existing information and facts. Expert systems have also been used in various fields, from medical, legal, to financial. In developing an expert system, it is necessary to increase the level of knowledge related to the latest technology and information. So you can utilize modern technology to complete work more effectively and efficiently.