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Illocutionary speaking acts are frequently used in social interactions. The discovery is significant because illocutionary speech acts can influence others to take action. The purpose of this research is to classify the form, function, and kind of illocutionary speech actions in addition to providing information about illocutionary speech acts that are employed in daily life. In this study, a pragmatic theoretical approach and a qualitative descriptive methodological technique were both used. Five videos from the Maudy Ayunda's Booklist playlist on her YouTube channel serve as the data source. The process of reviewing the data involved using note-taking and listening strategies. As data analysis tools, distributional method and identify method are employed in the interim. The results were achieved by finding forms of illocutionary speech acts with a declarative form which contains information, an imperative form which contains a command, and an interrogative form which states a question. Based on the types of illocutionary speech acts, the assertive types of telling and stating, the directive types of ordering and suggesting, the commissive types of promising and offering, the expressive types of congratulations and thanks, and the declarative types of agreement and decide are found. Meanwhile, based on the function of illocutionary speech acts, the fun function of praising and thanking was found, as well as the function of working together to teach and express.

Malay culture that developed in the Nusantara provides an intellectual heritage in the form of ancient texts, one of which text of Undang Undang Adat (UUA). The UUA text is a text containing Minangkabau customary law. This text was written in 1858 by Datuk Raja Bandara using Arabic-Malay script. The aim of this research is to reveal Minangkabau customary law institutions in the UUA Text. The method used in this research is descriptive qualitative. Data obtained from the text will be analyzed and explained systematically. Based on reviewing the contents of the text, this research produces findings of customary legal institutions which include (1) cupak nan duo, namely cupak usali and cupak artificial, (2) four laws, namely the nagari law, law in nagari, law -luhak law, and nan twenty laws, (3) kato nan ampek namely kato pusako, kato mufakat, kato kudian bacari, kato dulu batapati, (4) judge's debt or obligation of the judge, and (5) sanctions for violations custom.        

Technological progress is developing very rapidly nowadays, of course it cannot be separated from the contribution of experts to the philosophy of technology, one of whom is Don Ihde. This research discusses changes in technology and Don Ihde's contribution to the Philosophy of Technology. This research method is qualitative through literature study in the form of published books and journals. The aim of this research is to find out what reproductions and contributions have been realized by Don Ihde. The method used in this research is literature study by reviewing and then analyzing several published books and journals to get an answer to a problem. The findings of this research are very necessary to provide an explanation of Don Ihde's contribution to the philosophy of technology. According to Don Ihde, humans cannot be separated from technology

The prerogative is a privilege that belongs to the President which cannot be contested by other state institutions that use a presidential government system, namely the president is the head of state as well as the head of government in Indonesia. In the prerogative there is nothing specific to oversee a prerogative, but one of the supervision of this privilege is supervision in the cabinet ministers who are assistants to the president.The problems studied are 1) What is the meaning of the President's prerogative in the Indonesian government system. 2) How to Use the President's Prerogative in Appointing Ministers in the Indonesian Government System 3). What are the Forms of Supervision of Prerogatives in Cabinet Ministers? This study aims to identify and explain the meaning of presidential prerogatives, the system of government used in the application of prerogatives and oversight of privileges used in Indonesia. This research uses research methods through library research and normative research with reference to relevant laws and regulations and other legal materials related to substance in research and application regarding reading, listening, understanding, and reviewing the application of laws, scientific work. , books and literature related to the problem under study. In the meaning of prerogative is a privilege of a head of state in carrying out state duties.

The research aims to analyze the understanding of emotional development in babies, how cognitive development in babies is, what the risks or dangers are to babies, and what are the implications of infancy development in counseling services. The research method used in this research is library research. It is a search and research of literature by reading and reviewing various journals. Data collection techniques use library research in the form of books, journals and other studies. The data analysis technique uses descriptive analysis. The results of the research show that babies' emotions are very susceptible to habituation, there are several differences in this pattern and also in the stimuli that cause it. development of understanding. Infant perception through sensory explanations. Like babies looking, feeling, smelling, and painting all objects within their reach. Maturation during infancy usually occurs through direct experience with the environment and interaction with objects and people around them. Dangers during infancy can be physical dangers and psychological dangers. Physical dangers such as excessive crying, it could also be a baby suffering from brain damage or other birth defects. And psychological dangers such as emotional dangers, this usually occurs because a lack of love from parents towards the baby can give rise to unstable emotions in the baby. The implication of development during infancy in counseling services is to ensure the baby's development and provide services according to the baby's condition.

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

One of the main pillars of effective democracy is freedom of speech, which allows everyone to express their opinions and perspectives freely without fear of facing repressive actions or unjustified barriers. Everyone is entitled to the freedom of association, assembly, and speech, as stated in Article 28E (3) of the 1945 Constitution. The aim of this research is to study the legal aspects of the existence of hate speech on social media. This study examines the current legal framework governing freedom of speech and efforts to protect human rights in relation to racial harassment by reviewing existing legal regulations. The research method employed is literature review (bibliographical study). In legal research, the normative jurisprudence method is based on legal provisions such as human rights books' regulations, as well as information from research journals related to the research subject. Initial research findings suggest that hate speech is not a form of freedom of speech, and society should not respond to hate speech with more hateful speech. Instead, they can report hate speech content to the Ministry of Communication and Informatics for removal. The Information and Electronic Transactions Law (ITE Law) can serve as a resolution due to the existence of hate speech on social media by proving the occurrence of hate speech, whether it involves defamation or hate speech against Ethnicity, Religion, Race, or Inter-group relations.   Keywords: HAM, ITE Law, Hate Speech

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.    

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.

The purpose of mentoring students in Islamic Date lessons through youtube learning media about the prophet's sirah nabawiyah Prophet Muhammad SAW at Ponpes Thawalib Padang so that students better understand and remember more about the prophet Muhammad's sirah nabawiyah. By using youtube as a learning medium, students are more interested in listening and paying attention in carrying out the learning process. This assistance is carried out using the first stage of Participatory Action Research (PAR) method, conducting questions and answers or reviewing students' memories of the Prophet Muhammad SAW what students previously knew before watching youtube, then watching youtube sirah nabawiyah about the Prophet Muhammad SAW, then conducting discussions or questions and answers with students asking things related to what they have watched Finally, draw conclusions from what they have watched, which is asked from one of the students or several students to draw conclusions, then concluded more clearly by the teacher so that the students understand more about the Prophet Muhammad SAW. As for the results of the assistance that has been carried out in the first stage, there is a response given by the students to the questions given about the understanding of students who previously knew about the Prophet Muhammad SAW,  After watching the youtube sirah nabawiyah about Prophet Muhammad SAW, students and teachers had a discussion about what had been watched so that questions arose given by students to what they had understood. Finally, make conclusions about the Prophet Muhammad SAW through watching YouTube that has been watched with students. By using YouTube, students are more interested in knowing the nabawiyah sirah about the Prophet Muhammad SAW.

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

Banking is one way to solve problems related to business finance. Banking is a place to provide financing to develop a business that is being worked on. According to the theory, Account Officers have an important impact on determining customers. The formulation of the problem in this study is How is the analysis of the role of the Account Officer in overcoming problematic financing at the BSI KCP Gatot Subroto bank? and How is the performance analysis of the Account Officer in overcoming problematic financing at the BSI KCP Gatot Subroto bank? This study uses a qualitative research method with a type of field study research. Data was collected through interviews, documentation and observation. The results of this study mention the role of the account officer in analyzing and processing financing applications at the BSI KCP Ponorogo bank including managing accounts, managing products, managing financing and managing sales by approaching debtors and the need for review at any time. The performance of the BSI KCP Gatot Subroto bank account officer in preventing problematic financing at the BSI KCP Gatot Subroto bank includes the financing application stage where the account officer gives time to prospective debtors to complete the requirements as a standard selection in financing, the financing proposal stage with reference to the selection of information obtained from existing social, the stage of providing financing facilities which shows that the account officer offers existing facilities based on the features of the selected prospective debtor, the financing stage which reviews the financing facilities by reviewing the financing facilities obtained by the prospective debtor or debtor. The efforts to resolve problematic financing at BSI KCP Gatot Subroto bank are financing restructuring which includes rescheduling.

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

The advancement or decline of an organization is fundamentally intertwined with the accomplishments of its workforce. Hence, each company consistently endeavors to enhance employee performance, either through the implementation of specific leadership techniques or the observation of organizational citizenship behavior displayed by its workforce. Therefore, this study seeks to delve deeper into the influence and interplay between variables related to leadership style and Organizational Citizenship Behavior in relation to employee performance at Bank Sahabat Sampoerna's Kolaka Branch. This research encompasses all employees at Bank Sahabat Sampoerna's Kolaka Branch, encompassing the entire population and adopting a saturated sampling methodology. Data analysis was conducted using the Structural Equation Modeling (SEM-PLS) approach. The results of this investigation confirm the impact that the utilized leadership style and employee organizational citizenship behavior have on employee performance.

This change in regulations regarding employment status creates new dynamics in the implementation of employee recruitment in various government agencies. This creates challenges in maintaining the quality and integrity of the state civil apparatus, along with efforts to increase the professionalism and effectiveness of the bureaucracy. To understand the impact of this change comprehensively, it is necessary to conduct in-depth research that can provide better insight into how the PPNPN recruitment discretion can influence the letter of the Minister of PANRB No. B/185/M.SM.02. 03/2022 concerning Employment Status in Central Government and Regional Government institutions, the contents of which are that honorary employees will completely expire on November 28 2023 and be replaced by PPPK. This regulation means that government officials no longer have discretionary authority to appoint honorary employees or PPNPN. Flexibility of authority for the government to meet the needs of supporting personnel through outsourcing mechanisms. Document Study research method: by reviewing existing related documents. The documentation study approach is research that analyzes the PANRB Minister's Letter and other related policy documents to understand the content, objectives and provisions of the regulations. Data collection through literature and qualitative analysis. The research results show that violations of the PANRB ministerial regulations will be subject to sanctions in accordance with the provisions of the regulations. To meet the shortage of ASN positions or other supporting staff, the leadership proposed the formation of CPNS and PPPK after mapping the positions. The recommendations from this research are the importance of the availability of human resources for civil servants for good public services, and changes in policy regarding the recruitment of honorary employees by the government or leadership.

Currently we cannot escape the influence of information technology. Because like it or not, the development of science and the application of technology is experiencing an increasingly rapid increase, especially in every work environment such as business practitioners.Computer/information technology is the technology that is most widely used in various agencies, both government and private. The rapid development of technology over time means that human work can generally be completed quickly. Technology is a tool that is often used in human activities. The role of technology today makes information processing easier because processing is necessary so that the resulting information can be useful for its users. Competition in the business world requires developers to find a pattern that can increase sales and marketing of goods, one of which is by utilizing transaction data. The availability of abundant data, the need for information to support decision making to create business solutions, and infrastructure support in the field of information technology are the reasons for the birth of data mining technology. Problems that occur at UD. Martua is lacking in reviewing the products being sold, what products consumers need and less effective data storage. With data mining, it is intended to provide real solutions to UD. Martua can find out which items are selling well and which items are not selling well, then can compare sales from year to year to become an effective medium for developing sales at UD.Martua. In grouping sales data, the fields used are item name, quantity purchased, quantity sold for 1 week, then the data will be processed with the k-means clustering algorithm. The final result with 20 grouping data samples was the final result with 2 clusters, namely, cluster 1 (C1) with 10 best-selling items, cluster 2 (C2) with 10 non-selling items. With data mining using the K-Means algorithm, losses for UD.Martua..speeding up decision making to restock goods that are selling well so that consumers who want to buy don't have to wait long. Providing information from sales data to find out what causes profits or losses at UD.Martua. Providing convenience for UD.Martua in determining which products are selling and which are not selling so that there is no accumulation of goods that are not selling and resulting in losses for UD.Martua.

This research aims to develop Biology learning media and determine the feasibility and response of students to E-Learning learning media at SMA Negeri 1 Maesaan, Maesaan District. Data was collected using interviews and questionnaires and then analyzed using quantitative methods with a descriptive analysis approach. Based on the research results on "Development of E-Learning Assisted Biology Learning Media on Excretory Material in Class XI at SMA Negeri 1 Maesaan". It was found that the results of the feasibility test carried out by media experts obtained a result of 93% or "very feasible" to be used with 3 aspects of assessment, namely, technology, content, and media operations. As well as the results of the feasibility test by material experts, the results obtained were 89% or "feasible" to be used with 3 aspects of assessment, namely the technology, content, and material aspects, and the test results of student responses to the E-Book learning media obtained results of 86% with 3 aspects of assessment, namely: 1. Motivation to learn 2. Media effectiveness, 3. Language and communication. The conclusions in this research show that the development stages use a 4D (four-D) model. This 4D (four-D) development model has 4 stages: Define, Design, Develop. Disseminate is very suitable for use by reviewing a feasibility test from media and material experts and looking at the test results of student responses to the excretion system material.

Every company or agency that employs more than 100 people is required to implement an Occupational Safety and Health Management System (SMK3). This research aims to determine and analyze the implementation of SMK3 in the Engineering Sector of Perum Airnav Indonesia Pontianak Branch, and employee awareness in implementing an occupational health and safety management system.This study used qualitative research methods. Data collection techniques use observation, interviews, and documentation. Researchers directly made observations in the field and carried out documentation. Interviews were conducted with 3 sources, namely the Junior Manager for Safety and K3 Engineering, the Engineering Manager, and Employees in the Safety Sector. The data analysis techniques used are data reduction, data presentation, and concluding. The results of the research that has been carried out show that Perum LPPNPI Airnav Pontianak Branch in the engineering sector has implemented SMK3 Implementation in accordance with PP No. 50 of 2012 which includes: 1) Determination of K3 Policy, 2) K3 Planning, 3) Implementation of K3 Plan/Implementation, 4) Monitoring K3 Evaluation and Performance, 5) Reviewing and Improving SMK3. Employee awareness in implementing SMK3 in general is very good but there needs to be increased awareness of the importance of K3 and SMK3 among employees which must be carried out on an ongoing basis.    

Low literacy skills lead to low interest in reading among students, especially elementary school children. One of the government's steps in an effort to increase students' interest in reading is the School Literacy Movement (GLS) program. The effort made is by reading for 15 minutes, the books read start from story books and comic books according to what elementary school children like. The purpose of this research is to foster students' interest in reading which has been lost due to the influence of globalization in this modern era. Where elementary school children nowadays play gadgets more often than reading books, especially their school books. This study used a qualitative approach with the library research method. The object of study and data analysis is carried out by reviewing several relevant journals and various reports related to the problem to be solved. The results of the study show that the literacy movement can foster interest in reading in elementary school students. Because in general children like to read stories, such as comic stories or fables that have interesting pictures.