Publication Search

Associative meaning is the meaning that a word has that is interconnected with circumstances outside of language. Associative meaning is also related to changes in meaning due to the similarity of characteristics of a word. Language communities use associative meaning to express other concepts that are similar to the nature, condition or characteristics of the concept from which the word or lexeme originates. Associative meaning can be found in various fields of language arts, one of which is in song lyrics. Therefore, this research aims to describe the associative meaning and link with tasawwuf in the song lyrics in the album "Laskar Cinta" by Dewa 19. The method used in this research is qualitative descriptive analysis and uses a semantic approach. In Dewa 19's "Laskar Cinta" album, there are 12 songs, but the 4 song titles analyzed contain 11 data that use associative meanings and meanings linked to tasawwuf. The associative meaning is identified by finding a word that has a meaning outside of language.

One of Indonesia's best coffee-producing regions is located in Sumatra. Sidikalang coffee is one of the best types of coffee produced in the region, which is important information for coffee enthusiasts. Sidikalang is located in Dairi Regency, North Sumatra, where this coffee is grown. The purpose of this research is to describe so that people understand how to maintain and improve the quality of their products. The research method used is a qualitative method by analyzing through journals, books, and scientific sources and also descriptive discourse directly through whatsApp video calls with Mrs. Nurhaini Pasaribu as a robusta coffee farmer in Gurutuha village, Sidikalang, Lae Parira sub-district, Dairi district.. Information regarding the recent increase in Sidikalang coffee prices was obtained from a legitimate source, namely the Regional Executive Board of the Indonesian Coffee Exporters Association (BPD AEKI) as of July 7, 2023, data shows that the price of robusta coffee beans reached around Rp35,000/kg, an increase from the previous price of around Rp30,000/kg two months ago. This price includes coffee both in bean form and after being ground into powder. So, the increase in the selling price of Sidikalang Robusta Coffee is due to its increasingly good quality. Moreover, today's millennial farmers are more painstaking in the selection of seeds, fertilizers, soil and so on. Indeed, before the increase in the price of Robusta Sidikalang coffee, there was a problem with the quality of the coffee.

Peanuts are a typical snack from the city of Bagansiapiapi, the basic ingredient of which is made from peanuts. The aim of this research is to carry out an in-depth analysis of the role of peanuts as a method used in an effort to create the best results in order to get quality improvement, for this research the author using research methods (qualitative methods). This research involves a survey of industrial practitioners who apply the hitting nut technique in the context of improving product quality. The research results show that hitting nuts has become a significant approach in quality improvement strategies. The author wants this research to provide in-depth insight into the potential of peanuts as a strategic tool to achieve quality improvement goals. The practical implications of this research may be useful for organizations to better understand the dynamics of hitting nuts and design more effective strategies in improving product quality. Not only that, the author wants to make an important contribution to the quality management literature and provide a basis for further research in the development of innovative quality strategies.  

Financial distress is a situation where a company faces serious financial problems that can threaten the continuity and stability of the company. This can affect the company's reputation, credibility and public trust, and even lead to bankruptcy. Therefore, effective management, prudent financial planning, and monitoring the state of the company are very important to prevent or overcome financial distress. The purpose of this study is to determine and analyse the theory that explains the effect of investment opportunity set, operating cash flow, and solvency on financial distress moderated by managerial ownership. This study uses qualitative descriptive method for literature research. The results of this study indicate that the variables of investment opportunity set, operating cash flow, and solvency affect financial distress. Managerial ownership is able to moderate the investment opportunity set, operating cash flow, and solvency on financial distress.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

Economic growth can be an assessment material for the development of a country's progress. In this case, companies have an important role in advancing the country's economy, in line with the large number of companies that make competition in the business world run tight. A good increase in share prices will provide an increase in company value. The aim of conducting this research is to analyze the influence of dividend policy, investment decisions and market risk on company value which is moderated by stock returns. This research uses qualitative or descriptive methods and is presented in the form of a literature study. The results of this research show that dividend policy, investment decisions and market risk influence company value. Apart from that, dividend policy, investment decisions and market risk can be moderated by stock returns in influencing company value.

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.The samples used are Internal Audit working in a company. The dependent variable in this study is the quality of financial statements, while the independent variable is Internal Audit. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.

Kendaraan listrik mulai banyak digunakan di kalangan kendaraan konvensional. Penggunaan baterai sangat penting bagi kendaraan listrik dan baterai sebagai sumber energinya. Proses pengisian baterai dapat dilakukan dengan menjaga arus tetap konstan atau menjaga tegangan tetap konstan pada saat pengisian baterai. Berdasarkan analisis hasil pengukuran dapat disimpulkan bahwa (1) kapasitas baterai dapat dicapai dengan menggunakan tegangan konstan dan arus besar, atau arus konstan dan tegangan besar, (2) pengisian baterai akan mencapai kapasitas baterai lebih cepat bila menggunakan besar saat ini.

In the era of the new normal, maintaining health and hygiene has become critically important, especially in preventing the spread of viruses. One effective way to achieve this is through regular handwashing. Schools are particularly susceptible to the transmission of viruses and bacteria, which is why it's crucial to implement an effective hand sanitizer system. However, the use of conventional hand sanitizer bottles that require manual pressing or opening still carries the risk of virus transmission. Therefore, there is a need for the development of an automatic hand sanitizer system to reduce the risk of virus transmission. This research aims to design an Arduino-based automatic hand sanitizer system at SD Kanisius Genuk. The automatic hand sanitizer system utilizes an ultrasonic sensor to detect the distance between an object, in this case, a hand, and the hand sanitizer. When the hand approaches within a certain distance, the hand sanitizer fluid is dispensed automatically through a mini 5V pump. Additionally, the device features a liquid level sensor that provides information about the hand sanitizer fluid level via an LCD screen. The theoretical significance of this research lies in enriching knowledge about programming using the C++ programming language in designing an automatic hand sanitizer system. Furthermore, the research is expected to enhance creativity, innovation, and knowledge development in response to technological advancements. The practical benefits of this research include facilitating students, teachers, and guests at SD Kanisius Genuk in using the automatic hand sanitizer, thus reducing the risk of virus transmission. Additionally, this research can serve as a reference for universities and contribute to the field of human resource management knowledge.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

The aim of this research is to describe and determine the social values ​​contained in the short story collection Surat untuk Bapak by Nidhom Khoeron. This research uses two approaches, namely a qualitative descriptive approach and literary sociology. The data collection technique used in this research is listening and taking notes. The data analysis technique used in this research is qualitative. This research data presentation technique uses informal techniques. The results of the research show that there is social value in the short story collection Surat untuk Bapak by Nidhom Khoeron. There are three types of social values, namely compassion, responsibility and harmony of life. The first is the form of the Social Value of Love which includes Devotion, Help, Caring, Kinship and Loyalty. The two forms of Social Responsibility Values ​​include the values ​​of a sense of belonging, Discipline and Empathy. The three forms of social values ​​are harmony of life which include justice, tolerance and cooperation, democracy.

The purpose of this research is to describe the efforts to prevent White Collar Crime. The method of writing this article is done by library research. Library research is a series of activities related to library data collection, reading and recording, and research data management methods. The results of this study are efforts to prevent white collar crime can be done by cooperation between the community, government and law enforcement officials.

The aim of this research is to describe the causes of white collar crime. To collect data, this research uses literature study research with secondary data types and qualitative data analysis techniques. The results of the research examined regarding the causes of white collar crime are among professional people who have studied the law in terms of dimensions in the field of work related to seven aspects of people's lives, this involves their expertise in violating the law in order to obtain benefits for themselves and themselves. people involved around him.

This article discusses the important role of language error analysis in improving one's writing skills. Language error analysis plays a crucial role in the language learning process, especially in the development of writing skills. By understanding the errors made in writing, one can identify frequently occurring error patterns and address them. The language error analysis method not only helps correct grammatical errors, but also opens up a deeper understanding of better language structure. With a better understanding of mistakes made, one can improve clarity, coherence, and cohesion in one's writing. This article also highlights how the use of language error analysis techniques in the learning process can provide constructive feedback to writers. Thus, this article emphasizes the importance of language error analysis in supporting the improvement of one's writing ability.  

Educational programs are one of the crucial pillars in human life. Through education, individuals can acquire fundamental knowledge, skills, and attitudes to face various challenges in life. In addition, education also has a central role in shaping the character of the nation's children, creating individuals who are able to contribute to society. In the context of education, the use of educational support tools is a critical aspect that needs attention. Educational support tools include devices and materials that support the effectiveness and efficiency of the teaching and learning process. Its function involves delivering information in an interesting and interactive manner, facilitating the understanding of the material by learners, and increasing their active involvement in learning. However, along with technological advances, educational tools are experiencing rapid development. This provides opportunities for learning that are more accessible to various groups. However, challenges arise in the form of educational gaps. Schools in remote areas, for example, may face limited access to the internet, computers, or mobile devices that are essential to the learning process. Therefore, the role of educational tools is crucial in creating inclusive education, overcoming gaps, and ensuring that every individual can access learning in this digital era.

This research explores the evaluation of Arabic language learning by teachers at MDTA Al-Jihad. The study focuses on the teaching methods, challenges faced by the teacher, strategies for motivating students, and initiatives for enhancing students' engagement beyond the classroom. The research was conducted through observations and interviews with Arabic language teacher Najwa Amelia, a 22-year-old graduate in Communication and Islamic Broadcasting from UIN Sumatera Utara.

The increase in oil prices and other living expenses has contributed to the rise of illegal fuel adulteration practices. In order to make huge profits from the minimal cost of fuel production and distribution, certain individuals are willing to carry out these illegal practices, despite the risks and impacts they cause. The lack of knowledge and awareness in communities about adulterated fuels, as well as the lack of encouragement from the government to eradicate them, has also increased the number of these illegal practices. Being a progressive village with numerous people and activities, Passo Village needs a proper sustainable fuel supply. Therefore, it is important to raise awareness in Passo Village’s community about the characteristics and dangers of adulterated fuels in order to prevent their circulation and the practices involved. On account of this objective, the socialization program has been conducted in Passo Village in the method of material presentation.

Students at SMK EL-AMIN belong to the Generation Z, where many of them have already started their own businesses. However, some students running these businesses have not fully utilized social media, particularly Instagram, as a promotional tool. Therefore, a community service activity in the form of socialization was conducted for SMK EL-AMIN students in Cabangbungin sub-district, Bekasi regency, West Java. The aim of this socialization activity is to enhance the understanding and knowledge of SMK EL-AMIN students regarding the benefits of copywriting on Instagram in boosting business sales. The socialization activity was attended by 36 participants. The stages of the community service activity include preparation, implementation, and evaluation. After participating in the community service activity, the participants' awareness and knowledge of the benefits of copywriting in increasing business sales improved. Participants also gained insights into creative copywriting tips for business promotion. The socialization activity had a significant impact on increasing the awareness and knowledge of participants.