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Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Educational infrastructure makes a significant contribution to achieving the goals of education. The better the facilities and infrastructure, the more successful the teaching and learning process in education will be. Management of educational facilities and infrastructure is very important to support the achievement of learning planning facilities and infrastructure in achieving educational goals. The teaching and learning process will be more successful if educational facilities and infrastructure are sufficient. For this reason, educational institutions and infrastructure are very important. It is hoped that facilities and infrastructure can be utilized appropriately according to PBM's needs. This research uses: Qualitative methods using literature reviews. The results of this research will help the management of educational facilities and infrastructure in a comprehensive process that is planned and implemented well, and can develop sustainable education objects by being always ready to be used in the learning process, so that the learning process contributes more effectively and efficiently to achieving the educational goals that have been set. achieved, and can be used as a requirement in the use or maintenance of educational facilities and infrastructure implemented by the school.   Keywords : Facilities, infrastructure, education

The purpose of this research is to determine the position of existing common property before the creation of a marriage agreement by mixed-marriage couples after the marriage has taken place. Additionally, it aims to understand the legal consequences of marriage agreements made by mixed-marriage couples after the marriage, particularly regarding the ownership of common property, in accordance with Law Number 1 of 1974 concerning Marriage post-Constitutional Court Decision Number 69/PUU-XIII/2015. This research employs a normative juridical method with a descriptive-analytical research specification, connecting issues comprehensively based on relevant legal regulations. Data collection techniques include literature review and field study conducted through interviews at the Notary and PPAT Office. The research results indicate that the position of common property that existed before the creation of the marriage agreement by mixed-marriage couples after the marriage remains as joint property. However, the separation of common property can be applied after the marriage agreement is made. The legal consequences regarding common property depend on the type of asset. If the common property includes immovable assets such as land in Indonesia, it becomes the property of the Indonesian citizen. As for movable common property, it is adjusted based on the agreement between the parties. The legal consequences of marriage agreements made after marriage concerning common property that is already involved with third parties will be binding on the third party. It is advisable to keep it as common property to avoid harming third parties.

The purpose of this study is to investigate the effectiveness of applying reading skills at a glance in improving understanding of scientific work. The method used in this study was library study. The data in this study were obtained from reading reference books and journal articles.  The result of this study is that by applying fleeting reading skills in understanding scientific work, we can improve academic literacy, help students and researchers access information quickly, and form critical and effective individuals in managing information. A fleeting reading skill is not just a technical skill, but a learning strategy that supports the achievement of higher education goals. In extensive reading, these skills are key to achieving an overall picture and basic information of scientific texts. In addition, the application of fleeting reading skills in scientific work provides significant benefits, such as time efficiency and the ability to quickly identify key information, although deep reading remains essential for comprehensive understanding.

The role of women in building village government is very important, because they contribute to the economic, social and environmental sectors. Women also have a key role in managing natural resources, local economic activities and maintaining environmental sustainability to build strong social networks in village communities. Women’s involvement is an absolute requirement in efforts to realize village development as an independent village. It is impossible for a country to prosper if its women are left behind. The complete and comprehensive development of a country requires the full role of women in all areas of life. Women as citizens or as sources of village development have the same rights, obligations and opportunities as men in all development activities in the country. All life. The role of women has also been accommodated by all national development regulations, such as Law no. 6 of 2014 concerning Villages, which states that women’s involvement is very necessary for village development. With the existence of women in Ciseeng Village, which is the location of this research, most residents here position women as equal to men. This means that women can also hold government positions ranging from BPD, Village Apparatus, to Village Head. In Ciseeng itself, the role of women in all aspects of development is quite pronounced, starting from participating in building village facilities, maintaining village security, PKK in empowering families, and so on.

This study focuses on developing responsive curriculum and instructional planning to meet the challenges of 21st-century education. Collaboratively authored by students from the Islamic State University of North Sumatra, the research explores the background, theoretical foundations, and methodologies involved. The research underscores the need for adaptive strategies in curriculum development and learning planning. Utilizing a concise literature review, the authors identify gaps and emphasize the research's novelty. The methodology outlines the study design, participants, data collection, and analysis, including instrument validation. Findings and discussions provide a comprehensive analysis, integrating visuals for clarity. Implications, both theoretical and practical, offer valuable insights. The conclusion succinctly summarizes the findings and provides recommendations, contributing significantly to discussions on responsive education.

This research is driven by the notion that the current learning process predominantly privileges the instructor, resulting in insufficient student engagement. Islamic Religious Education and Ethics educators continue to use traditional instructional methods. The instructional approach employed lacks the ability to actively involve students. The aim of this study was to conduct a comprehensive analysis of the learning outcomes in the experimental and control courses of Islamic Religious Education and Budi Pekerti for eleventh-grade students at SMA Negeri 9 Padang, both before and after the examinations. Furthermore, the study aimed to evaluate the impact of the Value Clarification Technique (VCT) instructional style on student academic performance in particular courses and grade levels at SMA Negeri 9 Padang. The findings indicated that the average first learning outcomes for the experimental group were 47.78, while for the control group it was 55.68. Furthermore, the experimental group exhibited an average post-test score of 82.42 for PAI learning outcomes, whereas the control group achieved an average post-test score of 79.25. The t-test analysis performed using SPSS version 26 yielded a two-sided significance α (2-tailed) of 0.000, indicating that the observed outcome is statistically significant (0.000 < 0.05). This implies that the null hypothesis (Ho) is rejected, indicating that there are differences in educational results between Islamic Religious Education and Budi Pekerti while using the Value Clarification Technique (VCT) learning approach in Class XI IPA SMA Negeri 9 Padang. 

In the current digital era, the rapid development of information technology is crucial for institutions to utilize existing technology as a means to convey information to the public. This article discusses the creation of a website portal using HTML, CSS, Bootstrap, and JavaScript to serve as an information medium for the East Kalimantan Communication and Information Service. The website aims to provide a comprehensive profile of East Kalimantan, allowing direct access to information related to various regions within the province. The methodology involves analysis, design, development, testing, and maintenance phases. The resulting portal includes features such as main service menus, information services, transparency, government details, state-owned enterprises, mobile services, bureaucratic reform, complaint handling, surveys, and applications, enhancing communication between the government and the public.

The purpose of this study was to find out how the STAD learning model influences the ability to write readings in 20 grade IV students at SDN 13 Betung, Banyuasin Regency. Through extensive data collection, this qualitative research strategy aims to provide a comprehensive explanation of a phenomenon. The significance of phenomena and the importance of observing them is the main focus of qualitative research methods. In this paragraph, the students' goals for improving their learning of Indonesian are: 1) students can express considerations, presumptions, conjectures, and feelings stored in printed copies in a straightforward manner;(2) Students are able to write about the situation and context in their writing; 3) Students like to write; 4) Students can use linguistic elements in writing literary works. Writing can also be understood as expressing one's feelings, thoughts and intentions to others. Writing is a way to generate ideas and emotions through writing.

Consumer behavior is a condition where consumers choose, buy and utilize products/services to fulfill their needs or desires. Consumer behavior according to Islam is comprehensive and prioritizes ethics, starting from selecting goods to their use and finally the benefits obtained from the goods consumed. Buying and selling (business) in society is a routine activity carried out all the time by all humans. However, not all Muslims carry out correct buying and selling according to Islamic law. Istishna' can be referred to as a contract that is in place between the producer of an item or something similar and the orderer, who is the first party, allowing the producer to produce the item the first party wants at a price that is mutually agreed upon. In society, buying and selling (business) is a daily activity that all people engage in. But not all Muslims follow Islamic law when it comes to purchasing and selling. Some people are completely unaware of the rules outlined by Islamic law on purchasing and selling (commerce). Islamic law is derived from the Qur'an and Hadith, which contain numerous instances and guidelines for proper business practices. Muslim

This article delves deep into the role of Artificial Intelligence (AI) in assisting human resources professionals in the recruitment and selection process. AI is a result of the emergence of machine learning, which can mimic human thought patterns and working mechanisms. AI, or artificial intelligence, has been applied in various fields, including quality control in manufacturing, the entertainment industry, autonomous vehicles, and is increasingly making inroads into the realm of recruitment. With the support of algorithms, AI plays a vital role in helping HR professionals filter applicant portfolios, fundamentally transforming the traditional recruitment process. Through a comprehensive analysis drawing from various literature sources, this article seeks to uncover the wide-ranging changes and profound impacts brought by AI into the world of recruitment. The conclusion drawn from this exploration is that AI has the potential to expedite the acquisition of high-quality applicants more efficiently and cost-effectively while also reducing subjectivity in human assessments. However, this transformation is not without concerns about ethics and data security, which require careful consideration.

In Indonesia in 2020, there were 4,627 cases of MMR and 20,266 cases of IMR. One of the causes MMR and IMR is complications during pregnancy, childbirth, postpartum and newborn, even 47% of deaths of children under five occur during the neonatal period. Therefore, one of the efforts that can be made to prevent MMR and IMR is with comprehensive midwifery care that is carried out continuously. The purpose of this study was to be able to carry out Comprehensive Midwifery Care on Mrs. R aged 24 years. The research method used is descriptive qualitative method with a case study approach. The results of the research that has been done are known to Mrs. R experiencing oblique fetal position abnormalities in pregnancy 29 + 6 weeks. At delivery the fetus experienced fetal distress because Mrs. R experienced anxiety disorders so that delivery was performed by sectio caesarea, then at the neonate visit when the baby was 5 days old the baby experienced physiological jaundice, while in the postpartum period the mother did not experience any complications, then the mother chose MAL birth control. The conclusion of this study can be drawn that there is no gap between practice and theory.  

The objective of this study is to assess the efficacy of employing the Problem-Based Learning approach in the acquisition of Trigonometry concepts. This study examines four metrics of learning efficacy: student learning outcomes, student engagement during the learning process, student feedback on learning, and the teacher's aptitude in facilitating learning. This research falls under the category of quantitative descriptive research. The research was conducted at SMA Negeri 8 Manado during the odd semester of the 2023/2024 academic year. The study included a sample of 38 students from class X-I. The employed data collection approaches include testing, observation, and administering questionnaires. The study determined that the utilization of the Problem-Based Learning (PBL) approach in teaching Trigonometry content yielded positive results. This is exemplified by the attainment of the four metrics that measure the efficacy of utilizing the learning model: (1) Student learning results in the subject matter are classified as thoroughly comprehensive. (2) Student activities during the learning process are classified as satisfactory. (3) Students exhibit a favorable attitude towards the learning process. (4) The teacher's aptitude for overseeing the learning process is exceptional.

The Nutrition Care Center (NCC) is a teaching factory (TEFA) at the Jember State Polytechnic (Polije) which provides assessment and diagnostic services for nutritional problems, comprehensive nutritional assessments, diagnostic services, nutritional counseling, and customized diet plans for clients. Health services, including nutrition, require accurate medical records that include patient identification, examination, treatment, interventions, and other relevant information. However, NCC faces challenges, namely that the medical recording system is still manual paper-based. Medical record numbers do not comply with numbering regulations, age is still used instead of date of birth, the nutritional assessment section is not yet standardized and disease code classification does not yet exist. This manual system is susceptible to damage, loss, and requires dedicated storage time and space. Since it was inaugurated in November 2021, the number of NCC visits has continued to increase both from internal clients and external clients of Polije with initiations with several educational institutions, offices and elderly groups. The use of EMR which is made easier with QR Codes and the application of Whatsapp Bot is the main alternative to build or improve the management of assessment and diagnostic services for nutritional problems according to client needs. Socialization of assistance in implementing Electronic Medical Records (EMR) with QR Code and WhatsApp Bot at NCC aims to make things easier for experts. nutrition to access the client's examination history, allergy history and previous therapy in one view and make it easier for clients to access medical record numbers without a card. This initiative is in line with the Department of Health Research Masterplan 2022 and the development of TEFA services. NCC recognized the need for a more efficient system and proposed implementing EMR with QR Codes and WhatsApp Bots to optimize patient care. This socialization was carried out at the Jember State Polytechnic NCC with the presence of participants from nutritionists, students, the community and administrators from NCC. This socialization obtained results in the form of increasing public understanding of nutritional care, especially in relation to the existence of NCC as a teaching factory at the Jember State Polytechnic, the use of EMR via QR codes and WhatsApp Bot as a solution implemented by NCC in optimizing patient care and increasing the empowerment of partners in using it. and implementation of EMR with QR codes and WhatsApp Bot in patient nutrition care at NCC.

Background: KEK is one of the risk factors for pregnancy causes complications and maternal death. The global maternal mortality rate due to CED is 37%, maternal deaths in Central Java Province in 2020 were 530 cases. The maternal mortality rate in Brebes district is 62 cases. At the Bumiayu Health Center, the maternal mortality rate in 2020 was 2 cases. The aim is to be able to carry out Comprehensive Midwifery Care for Mrs N aged 22 years with Chronic Energy Deficiency at the Bumiayu Community Health Center using Varney's seven-step midwifery management and SOAP Research Method: this research is a qualitative descriptive research with a case study approach. The results: of Comprehensive Midwifery Care for Mrs N were that during pregnancy KEK was found. Delivery was normal and the newborn was found to be underweight. In neonates, boils were found on the legs and the baby's body temperature was high, then appropriate management was carried out so that the problem was resolved. During the postpartum period, the stitched wound was found to be still wet, then ointment was given to solve the problem. Mother uses birth control implant. Conclusion: care has been carried out in accordance with midwifery service standards.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Monetary policy is a vital instrument in managing a country's economic stability. Global economic transformation and dynamics in financial markets require in-depth evaluation of monetary policy. This research aims to analyze the influencing factors of monetary policy and investigate the impact of its transformation in the current economic context. Through a careful methodological approach, this research uses secondary data analysis from various global and national economic sources. The literature review investigates the current literature on monetary policy and economic transformation. The results of the data analysis provide deep insight into the factors influencing monetary policy and the consequences of its transformation. The main findings show that changes in the global economic order, financial technology and capital market dynamics play a major role in changing the monetary policy paradigm. This transformation can have a significant impact on economic stability and societal welfare. The conclusions of this research provide a basis for developing policies that are responsive and adaptive to economic transformation. The practical implications of this research include the need to update a more dynamic monetary policy strategy to answer new challenges in the era of globalization. It is hoped that further research will deepen specific aspects of monetary policy transformation to provide a more comprehensive view.

Entrepreneurship plays a crucial role in advancing the Indonesian economy with the potential to reduce unemployment and support economic growth. Although the government intensively encourages the spirit of entrepreneurship, there are still obstacles, especially related to not daring to face business risks. Amid the pandemic, unemployment is rising, prompting some individuals to turn to self-employment as a way of surviving. However, the number of entrepreneurs in Indonesia is still below international standards, reflecting obstacles to stimulating entrepreneurial interest. Phenomenological research on the role of ambition for freedom as an entrepreneurial motivation among students and alumni of Commerce Education at State University of Malang is still limited. Further understanding of ambition for freedom in the context of entrepreneurial learning at universities is needed to inform effective educational strategies, encourage interest in entrepreneurship at the local level, and support national economic growth. This study used a descriptive qualitative approach. The subject of the study involves Students. Data was collected through observation, interviews, and documentation. Data analysis involves the reduction, display, and inference of data, with tringulation used to ensure validity. The results showed that comprehensively, the findings of the three data collection methods consistently supported the central role of Ambition for Freedom in motivating Commerce Education students to choose and succeed in entrepreneurial careers. These overall findings provide a deep understanding of the dynamics of intrinsic motivation in the context of entrepreneurial learning. This research provides a strong foundation for advanced research related to the development of entrepreneurial learning strategies that focus more on aspects of intrinsic motivation. In addition, longitudinal research can provide a clearer picture of the long-term impact of entrepreneurial learning on the careers of students and alumni.

The National Legal System currently being built is the Pancasila Legal System, namely a legal system based on the 1945 Constitution of the Unitary State of the Republic of Indonesia with the spirit of Pancasila. The aim of this research is to clarify the national legal system from the perspective of Pancasila and the 1945 Constitution. The methodology of this library reseach will explain Pancasila values from the national legal system and in statutory regulations which can be reviewed comprehensively in this paper. The results of this research will explain the need for the development of a sustainable national legal system with the character of the Indonesian nation based on legislation and Pancasila. To understand the national legal system well, you must first be equipped with the basics. This is important as a first step in studying the national legal system in more depth.

The emergence of online transportation services has changed the way humans access areas of life, increasing accessibility significantly. The integration of digital technology has brought increased speed, efficiency and connectivity to services, especially through applications on smartphones. For example, online motorcycle taxi services in Indonesia have become an important source of income for many individuals. Many people rely on work as online motorcycle taxi drivers to meet their family's economic needs. This research aims to provide a comprehensive picture of the role of online motorcycle taxis as a source of income, taking into account the diversity of drivers from various backgrounds, including those with families, those without families, and female drivers. This research uses a qualitative approach, a method suitable for exploring the condition of natural objects. The results of this research are based on interviews with 8 sources from online motorcycle taxi drivers around UPN "Veteran" Jakarta, Pondok Labu Campus. Interviewees involved a variety of backgrounds, and the responses received varied, some were satisfied with their work, while others saw it as just a side job. Even though online motorcycle taxis offer accessibility and flexibility in working hours, research findings show that this profession has not become the main job for most drivers. Tight competition in the online motorcycle taxi industry is also a factor that contributes to the economic constraints felt by some drivers, especially those who have family responsibilities.