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. This research was conducted to analyze the quality of the coating process at PT Swadaya Graha using the Failure Mode Effects Analysis (FMEA) method. Primary and secondary data collection was carried out in this research. The research results showed that there were five types of defects, namely polishing marks, orange peel, dustpray, sagging and cracking. Based on the FMEA method, the defect rating is determined based on the resulting cumulative percentage value where the highest value is obtained for orange peel defects at 41.7%. This defect was analyzed and it was found that one of the causal factors was the incorrect application of the spreading rate. This factor is obtained from an RPN value of 120. From this research it can be concluded that the FMEA method can be used as a tool to minimize defects in the coating process and analyze improvements that should be prioritized..    

Tomatoes are a fruit that is very easy to find in Indonesia. Tomatoes are much loved by the public. Apart from having a delicious taste, they also contain lots of nutrients and vitamins in the fruit. Based on research results, this journal explores increasing knowledge of how to plant tomatoes properly, including how to caring for tomatoes from seeding to harvest so as not to cause crop failure in tomato planting, therefore increasing tomato planting needs to be known by the community to increase the productivity of community agricultural products.

Kuta Dame Village is a fairly crowded village. This village is where I researched How the Impact of Tuak Drinking Behavior. The research method used is a qualitative approach by conducting interviews with business owners and literature studies by obtaining information from journals, books as a source of Tuak literature derived from palm trees. Palm trees are versatile plants that from the stem to the leaves can be used and can also be sold. Palm sap can be used as an alcoholic beverage, although it does not have a high alcohol content as in general. There are two types of palm drink from the palm tree, commonly called sap, namely sweet and bitter. For the sweet ones, there is no such thing as raru so that it can be managed again into palm sugar. And there is also sweet wine added with raru so that it has a bitter taste and adds alcohol content to the drink and can also preserve the drink. Tuak shops are always everywhere, both in villages, cities and even parties that sell them. Selling wine is an easy thing to do at any time, Income always increases so they keep doing that business. Requesters for wine are numerous. Fans of wine are more men, they will often go out to drink and they think that drinking wine can relieve stress, thoughts. Tuak can be used as opium because the taste of alcohol is right and the price is also different from the price of alcohol in general. However, wine is not good if consumed excessively and continues to cloud because it is not good for health. However, the presence of wine can cause poisoning, weight gain, high blood pressure, impaired liver function, weakened immune system, heart disorders, nerve damage, impaired reproductive (sexual) function, mental health disorders and decreased intelligence

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

Franchising is a business system carried out by two parties, namely the Franchisor and the Franchisee, in which the Franchisor grants license rights to the Franchisee based on the Agreement. This Franchise Agreement is a legal basis that is made in writing. In order for a business to be said to be a franchise, it must follow the criteria specified in the regulations, one of which is registering the prospectus of the franchise agreement and ownership of the Franchise Registration Certificate. However, in reality, in this case Neynis Food, has not registered its business with the state, but has claimed itself as a business that opens a franchise. Therefore, the author conducts research to obtain an overview of the legal consequences that occur if the Franchisor does not register its franchise and legal protection for Franchisees. This paper is made using the normative juridical research method. This research is conducted by investigating secondary data, which means that this research examines the laws that apply to society and their implementation in practice. The results of the research on this issue show how the implementation of Indonesian laws and regulations on franchising practices in Indonesia and it is known that the Neynis Food business cannot be qualified as a franchise, and if it continues to claim itself as a franchise, then the business can be said to be illegal because it does not fulfill the elements of franchising regulated in Permendag 71 of 2019.

Some of the existing issues examined in this study include: how is the development of a Limited Liability Company(hereinafter referred to as “PT”) in Indonesia after the enactment of Law Number 40 of 2007 on Limited Liability Company? This study uses normative research. How to obtain the data used in this study the use of secondary data collection techniques. The technique of collecting secondary data obtained from the study of literature. The analysis used in this study is qualitative analysis, the data obtained will be described in the form of information and explanations, will now be studied by experts, legal theories that are relevant, and the arguments of the own author. The results showed that PT was first set out in Article 36 through Article 56 Indonesian Commercial Code(Hereinafter referred to as “KUHD”). In addition, PT is regulated in Article 1233 to Article 1356 and Article 1618 to Article 1652 of the Indonesian Civil Code(Hereinafter referred to as “Kuhperdata”). New Orde, Indonesian Government issued Law Number 1 of 1995 on PT which became the lex specialis under Indonesian legal framework over KUHPerdata and KUHD. In the Era of Reform, Indonesian Government issued Law Number 40 of 2007 regarding on Indonesian Limited Liability Company Law. New things are regulated in the Law as follows: Social Responsibility and Environment (TJSL) which is an application of the concept of Corporate Social Responsibility (CSR), changes in the company's capital, the affirmation of the board of company’s responsibillity and registration of the company's own use of Information technololgy (IT) therefore that the company registration can be performed online.

Vote buying is a phenomenon that is often found in the arena of political contestation. However, there is a unique phenomenon in the 2020 Regional Head Election for Wonosobo Regency, which consists of one pair of candidates against an empty box. In the election (Pilkada), there was no indication of its use of money politics or vote buying, either by the candidate pair or the empty box support team. This study aims to analyze the perceptions of the people of Wonosobo Regency, who are familiar with the phenomenon of vote buying but have yet to find it in the 2020 Pilkada. The research method used in this study is a qualitative method with a descriptive approach. The results of this study indicate that three main components become symptoms and can indicate public perceptions of their absence of vote buying in the Pilkada of Wonosobo Regency in 2020. First, the cognitive component includes public knowledge and its implications for the view that there is no vote buying. Second, the affective component indicates a positive emotional aspect of vote buying. Third, the cognitive component that influences positive action after the above expectations of vote buying are not fulfilled.

This research discusses the implementation of agrarian law policies regarding the distribution of rights to cultivated land in Sampali Village, Percut Sei Tuan District, Deli Serdang Regency. This study was conducted with the aim of analyzing the impact of policies, the level of community participation, and the factors that influence the implementation of these policies. The research method is descriptive qualitative which involves literature study, field study and interviews. The research results show that the implementation of agrarian law policies has had positive impacts such as changes in land ownership status, but also has negative impacts such as conflict and legal uncertainty. The level of community participation is proven to have a crucial role in the success of policy implementation. Factors such as unequal distribution of land, legal uncertainty, and lack of community involvement are obstacles to policy implementation in Sampali Village. It is recommended to revise agrarian law policies by considering input from the community and increasing their participation in the decision-making process. Strengthening institutions at the local level, participatory conflict resolution, and developing educational programs were also identified as important steps to improve sustainability and fairness in policy implementation. It is hoped that this research can contribute to a better understanding of the dynamics of agrarian law policy implementation at the local level and become a basis for improving policies that are more effective and inclusive.

This research was conducted aiming to determine the effect of professionalism, personality on teacher performance partially and simultaneously. The method used is a survey method with a quantitative approach, namely an approach that uses numbers that are processed through non-parametric statistical analysis in analyzing correlational research results. This research is included in the associative type, which contains a complete picture of the relationship between one variable and another variable, has a linear relationship type, because basically it wants to see the relationship between the independent variables, namely teacher professionalism and personality, with a sample size of 51 people. The conclusion of the research simultaneously that professionalism and personality variables have a positive and significant effect on teacher performance can be seen where the F-count value > F-table (27.672 > 2.790), partially the professionalism variable has a positive and significant effect on teacher performance where the t-count value > t-table (3.295 > 2.000), and partially the personality variable has a positive and significant effect on teacher performance where the value of tcount > ttable (3.884 > 2.000).                                                                                    

Social media has provided space for freedom of opinion to all its users. However, this has caused not only positive impacts but also negative impacts. This research aims to describe hate speech made by haters or someone who hates Denise Chairesta. The data source for this research was taken from the social media comments column on Instagram, Tiktok and Denise Chairesta's personal YouTube. The research method used is a descriptive method and uses a qualitative approach. The data collection techniques used in the research are documentation techniques and observation techniques with data analysis techniques which consist of three stages, namely data reduction, data presentation and conclusion. The results of the research found eight pieces of data that led to hate speech towards Denise Chairesta.

The use of standard language is used in writing news. This research aims to identify and analyze writing errors made by journalists in writing news on internet media, especially on CNBC Indonesia. The research method used is descriptive qualitative, focusing on Indonesian writing errors from the aspects of spelling and diction. The research results show that there are several errors that often occur in news writing on CNBC Indonesia, such as inappropriate use of punctuation, letter writing errors, and word writing errors. These errors can confuse readers and create ambiguity in understanding. Recommendations that can be given are to increase accuracy in the use of punctuation marks, letters and words. Journalists need to pay attention to correct writing rules and double-check before publishing news. Apart from that, the editorial team also needs to provide training and guidance to journalists to improve the quality of news writing. It is hoped that the results of this research can contribute to improving the quality of CNBC Indonesia's online news writing and reducing ambiguity in reader understanding. This is important to maintain media professionalism and provide clear and accurate information to readers. In this way, it is hoped that CNBC Indonesia's online news can become a reliable source of information that is easy for readers to understand.

The implementation of the program in 2013 has brought changes to the learning process. Minister of Education and Culture Regulation no. Decree Number 65 of 2013 concerning Primary and Secondary Education Process Standards points to the need for learning processes to be guided by the principles of a scientific approach. The scientific approach applies to all subjects at all levels. Adopting a scientific approach can certainly cause its own difficulties, especially in exact subjects such as social studies. This research aims to conduct a study of the implementation of the 2013 social studies curriculum in secondary schools that implement the 2013 curriculum. The results of this research show that in general the implementation of the 2013 social studies curriculum in secondary schools uses the mutually adaptive curriculum implementation method, social studies teachers still encounter several obstacles, doubts doubtful and difficult to adapt to real conditions. This is proven by the academic performance of social studies teachers who use scientific methods, but most social studies learning is only carried out in the classroom so it does not provide special training learning experiences for students.

As students who tend to be oriented towards in-depth knowledge and understanding, analysis is key in making decisions regarding coffee consumption. In this case, coffee content analysis is the main factor taken into consideration in determining their choice. The findings of this study indicate that students consider various factors in their decisions in choosing the type of coffee based on its ingredients. Influencing factors include caffeine, antioxidants, fat, and sugar content. College students have different preferences regarding the level of caffeine in coffee, which can be influenced by their energy needs and their tolerance level for caffeine. The aim of this research is to analyze the factors that are the main considerations for students in determining the choice of coffee based on its content. This research uses a qualitative and quantitative approach that focuses on questionnaires with a 1-4 Likert scale and bold interviews. The number of participants in this research was 53 people and was reduced to 6 people being interviewed. This qualitative and quantitative approach shows that analysis of factors in selecting coffee based on its content is not a benchmark for coffee consumption. The coffee consumed by several respondents is adjusted to their body condition or personal health. The factors that become a benchmark for choosing coffee consumption are not based on its content but based on needs and health.

 The development of Science and Information and Communication Technology is now increasingly rapid and increasingly widespread down to the village level. The existence of science and technology and ICT can also influence the development of a region, and other benefits. The aim of this research is to identify the development of science and technology and ICT in Nagori Simbolon Tengkoh, both in terms of facilities and infrastructure, as well as human resources. The method used is a descriptive method with the research location in Nagori Simbolon Tengkoh in Simalungun Regency. The results of the analysis from our research show that there are limited human resources who use ICT, but the internet network covers the entire area in Nagori Simbolon Tengkoh.

Culture is a determinant of the quality and even levels of human happiness. Culture is thought, reason and customs. However, the role of culture is so important, this culture still lacks attention from the government and surrounding communities. The Minahasa cultural museum in Tomohon City is a means of storing and providing information for the community and tourists to find out more about the culture in Minahasa, as a solution. The problem is that there is no Minahasa cultural museum in Tomohon City. With a Deconstruction Architecture approach by creating buildings that contrast with abstract and complicated shapes, so that they can attract tourists but can also attract local people to visit the museum.

Based on the results of research conducted by researchers at the Indonesian Family Friends Orphanage in Medan, located at Jalan Haji Hospital Ujung Medan, which was conducted during two meetings which raised the subject of the character of each child at the Indonesian Family Friends Orphanage. The character of the Children from the Indonesian Family Friends Orphanage is a problem that needs to be studied in order to find the right solution in shaping the character of these children. In this research, quantitative methods were used. The subjects in this research were children from an orphanage with levels ranging from early childhood to junior high school students with a total of 10 children in the orphanage, 7 girls and 3 boys. The data analysis used to overcome the problems presented in this research is descriptive analysis. Descriptive analysis aims to describe the character of the children in the orphanage. In carrying out observations, we find out what problems exist among children in orphanages and what factors cause a child to become the way he is.

Based on the results of research conducted by researchers at the Indonesian Family Friends Orphanage in Medan, located at Jalan Haji Hospital Ujung Medan, which was conducted during two meetings which raised the subject of the character of each child at the Indonesian Family Friends Orphanage. The character of the Children from the Indonesian Family Friends Orphanage is a problem that needs to be studied in order to find the right solution in shaping the character of these children. In this research, quantitative methods were used. The subjects in this research were children from an orphanage with levels ranging from early childhood to junior high school students with a total of 10 children in the orphanage, 7 girls and 3 boys. The data analysis used to overcome the problems presented in this research is descriptive analysis. Descriptive analysis aims to describe the character of the children in the orphanage. In carrying out observations, we find out what problems exist among children in orphanages and what factors cause a child to become the way he is.

 Based on the Law on we can see that education is one of the goals Education is to equip students to have skills that will be available in the future supports the fulfillment of requirements and demands work. Adequate skills constitute a person's material requirements to be able to work. In making career decisions, high school students are at a critical stage (late adolescence) between two very decisive choices. First, to choose to continue studying high or related to the world of work. Second, to reach inner maturity career selection to face both options (Achmad Juntika Nurihsan & Akur Sudianto, 2005: 2). Middle School students Upper (high school) in determining his career choice requires some consideration beforehand make decisions. Decision-making a career characterized by determination Career choice is an important issue for students High School (SMA), because it will determine the direction of his career in the future come. Keywords:,.