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The aim of this research is to analyze commodities in the food crop subsector and horticultural crop subsector which have the potential to be developed in order to support the economy in East Kalimantan Province. Analyzing food crop subsector commodities and horticultural crop subsectors that have competitiveness to be developed in order to support the economy in East Kalimantan Province. Analyzing the shift and role of commodities in the food crop subsector and horticultural crop subsector in the economy in East Kalimantan Province. Analyzing economic development planning strategies that can be carried out in order to develop potential and competitive commodities in the food crop subsector and horticultural crop subsector to support the economy in East Kalimantan Province.In this research, an analysis was carried out to determine potential economic sectors using the Klassen typology analysis tool, then an analysis was carried out to explain competitive sectors and shifts in economic structure using the Shift Share analysis tool, then a SWOT analysis was carried out.The results of this research are food crop subsector commodities and horticultural crop subsectors that have the potential to be developed in order to support the economy in East Kalimantan Province are lowland rice, shallots and large chilies. Commodities in the food crop subsector and horticultural crop subsector that have competitiveness to be developed in order to support the economy in East Kalimantan Province are lowland rice, corn, bananas, shallots and large chilies. The economic development planning strategy that can be carried out in order to develop potential and competitive sectors in the food crop sub-sector and horticultural crop sub-sector in order to support the economy in East Kalimantan Province is to implement short-term, medium-term and long-term plans.

Empowerment is basically a process that is run with the full awareness and preparation of the parties to increase the capacity and capability of the community in developing and helping themselves to the good state. Target awareness here is a small business, because most of them can not empower their business due to the difficulty of obtaining additional capital. BMT Maunah Tegal is one of the institutions supporting economic activity is shown to support the community and small businesses by presenting a variety of financing, one of which is murabahah. The purpose of this study was to describe the Murabaha financing and small business pemberdyaan performed at Baitul Mall wa Tamwil Maunah Tegal and determine the effect of Murabaha financing to small business empowerment.  The method used in this study is a quantitative method, technique of data collection through questionnaires addressed to the respondent customers Baitul Mall wa Tamwil Maunah Tegal, and to study the documentation. Samples from the Baitul Mall Customer wa Tamwil Maunah Tegal by 69 respondents.  Based on the survey results revealed that with df = ttable n-2, 69-2 = 67 finished ttable test of df 67 is 67 = 2292. T say if the significant value of t <t table so that H0 is rejected and H1 is accepted, whereas if t count> t table then H1 is accepted and H0 is rejected, so it can be concluded that the value of t (4364) and ttable of attachment (2292) then t count> t table so that H1 is accepted and H0 is rejected, thus meaning that the granting murabaha financing has significant influence to empower small businesses.

This research aims to examine the role of ZISWAF (Zakat, Infaq, Sadaqah, and Waqf) in economic equality in the province of West Nusa Tenggara (NTB) using a qualitative approach. ZISWAF is seen as a financial instrument that has great potential for reducing economic disparities between community groups in NTB. A qualitative approach is used to understand the impact of ZISWAF's contribution to economic equality and the factors that influence its implementation. The research results show that ZISWAF has a significant role in economic equality in NTB. Through fund distribution, economic empowerment programs, and infrastructure development, ZISWAF can reduce economic disparities between community groups.

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

Regional governments regulate and manage their own government affairs according to the principle of autonomy and co-administration that in order to create an effective and efficient allocation of national resources, it is necessary to regulate the management of financial relations between the central government and regional governments that are just, harmonious and accountable based on Pancasila and the Law of the Republic of Indonesia. The 1945 Constitution of the Republic of Indonesia. The research method used in this study is a descriptive method with a qualitative approach. Data collection techniques used include library research, field research, and interviews. Then the informants in this study were 6 people, who were determined purposively. The data analysis was carried out through triangulation. The results of the study concluded that the Potential Realization of Certain Land and Building Tax Revenues from Land and Building Tax in Cimahi City in the Next 5 Years will experience a significant increase

In developing more advanced human resources it is very important, proper employee management can realize human resources or improve the performance of skilled workers and help agencies achieve their goals. West Bekasi District is one of the state administrative bodies responsible for coordinating government administration, serving and empowering the surrounding community. There are several problems, namely a lack of supervision from the leadership, so that there are still employees who arrive late and do not come in without explanation and the facilities provided are inadequate so that employee performance is still less than optimal. This research aims to examine the influence of leadership and work environment on employee performance, both partially and simultaneously. The research method used was a quantitative method with a sample of 37 respondents from the West Bekasi District Office. Data collection techniques were carried out through interviews, observation and questionnaires. Data processing uses SPSS 22 to carry out multiple linear regression tests and hypothesis testing. The results of this research show that partially or simultaneously leadership and the work environment have a positive effect on employee performance.

In an ever-changing and developing business world, PT. Kencana Abadi Jaya faces constant pressure to remain competitive and grow. Optimal employee performance is a key factor in the success of the company, influenced by job training and work motivation. This study aims to: Determine the influence of job training on employee performance, determine the influence of work motivation on employee performance, and determine the simultaneous influence of job training and work motivation on employee performance at PT. Kencana Abadi Jaya. The research method used is quantitative, with data collected through surveys, interviews, observations, literature studies, and documentation during the period of April - June 2024. The population in this study is 150 employees, with a sample of 110 employees taken based on the Slovin method. Data were analyzed using SPSS with data quality tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that: Partially, job training has a positive and significant effect on employee performance, partially, work motivation has a significant effect on employee performance, and simultaneously, job training and work motivation have a positive and significant effect on employee performance at PT. Kencana Abadi Jaya.

This research can be concluded as follows. The method used in this research is a quantitative method. The population in this study was 39 permanent employee respondents. This research uses the census method and uses a questionnaire for data collection. The results of validity and reliability tests using the Person product moment correlation method and Cronbach's alpha, it is known that the items created are valid and calculations show that work discipline partially has a significant positive effect on employee performance, while partial competence has a significant positive effect on employee performance. The results of calculating the value of the influence of work discipline and competence simultaneously by looking for the coefficient of determination show how much influence there is between the two variables which can be studied from the R value and is 0.742. The size of the R square (R2) is 0.551, so the coefficient of determination (KD) is 0.551 x 100% = 55.1%, this means that it shows the influence of work discipline and competence on employee performance by 55.1% while the remaining 44.9% is influenced by other variables.

Pengkajian ini bertarget guna menganalisa strategi pemasaran yang diterapkan oleh UMKM Kedai Kita untuk mengembangkan pemasaran serta persaingan. Pengkajian ini bermetode studi kasus secara berpendekatan kualitatif, di mana data dihimpun dari wawancara mendalam, analisa dokumen serta observasi. Perolehan pengkajian menampilkan bila Kedai Kita menerapkan strategi pemasaran yang berfokus pada pemanfaatan word of mouth marketing, kualitas produk, serta pelayanan pelanggan. Selain itu, Kedai Kita juga konsisten menjaga kualitas produk dan memberikan pelayanan yang ramah dan cepat sebagai nilai tambah. Tantangan yang dihadapi dalam implementasi strategi ini antara lain adalah persaingan yang ketat dengan usaha sejenis dan keterbatasan sumber daya. Oleh karena itu, Kedai Kita diharapkan dapat terus berinovasi dalam strategi pemasaran dan memperkuat hubungan dengan pelanggan untuk mempertahankan dan meningkatkan pangsa pasar.

Employee recruitment is a critical aspect of human resource management that significantly influences the success and sustainability of a company. Communion Coffee Brewer, a company in the food and beverage industry, faces challenges in effectively recruiting employees to ensure alignment with company needs and culture. To address this, the implementation of Decision Support System (DSS) using the SMART Methodology proves to be a relevant solution. This method allows for objective evaluation based on predefined criteria while streamlining the decision-making process. By integrating this technology, Communion Coffee Brewer can enhance efficiency and effectiveness in recruitment, support sustainable company growth, and strengthen its long-term operations.  

This research is motivated by the development of electronic teaching materials based on local wisdom using the Canva and Cap Cut applications to assess, design teaching materials based on local wisdom, improve the learning process in a more interesting way, so that students do not feel bored in class. There is also the aim of knowing the steps for making fairy tale teaching materials based on local wisdom. Theme 8, the area where I live, sub-theme 1, the environment where I live, knowing the quality, effectiveness of the product, student responses before using the product, after using the product. The research methodology uses (research and development/R&D) the ADDIE model (Analysis of the initial stages of product manufacturing planning, Design product planning, Develop product development, Implement use of products that have been validated, Evaluation assess the resulting product which has been tested to see whether the final result is more productive ). Data collection techniques include interviews, observation, validation, trials, questionnaires, documentation. The results of the research show that, teachers' assessment of local wisdom-based electronic teaching materials for 95% of students 91.25% of the criteria is very feasible. Based on student learning outcomes, an average score is obtained. 805 So electronic teaching materials based on local wisdom for classes. IV SDN NO 228 VII Mandiangi Sarolangun Regency received very good criteria

The high competition in the property industry requires companies to maintain high occupational safety and health (K3) standards. Data from the engineering division of PT Gaia Care International shows that in the period January-November 2023 there were 11 work accidents, with the majority being minor accidents and one fatal case. This study aims to identify potential risk hazards, analyze risk levels, and determine appropriate risk control measures.  The HIRARC method is used in three stages: Hazard Identification, Risk Assessment, and Risk Control. The results showed that there were various potential hazards such as electrocution, falling from stairs, and exposure to chemicals. The risk assessment classified 5 work activities as low risk, 43 as medium risk, and 2 as high risk and no extreme risk was found. Risk control efforts are carried out using fishbone diagrams and 5W+1H techniques to reduce or eliminate existing risks.  This research is expected to provide benefits for companies in reducing the number of work accidents and become a reference in implementing better OHS policies, as well as providing additional insight for readers regarding the importance of risk analysis in creating a safe and healthy work environment.    

Truckloader (TL) is a tool that functions to move Fertilizer from the weigher (where the weighing and bagging process is) to the place of the pallet or to the place of the truck bed. Broadly speaking, this tool is in the Bagging 1B unit area. This truckloader has a digital counter, namely a counter which has the function of calculating fertilizer from the weigher to the truckloader. From this counter, this will later be used as a reference or comparison. In order to find out the amount of fertilizer on the pallet or entering the truck body, on the other hand it is also use it for the technician team as a reference for preventive maintenance and replacement of spare parts. So far, counter checking is done manually by visiting the field and seeing it in person. For this, the Internet of Things is needed so that work is more effective and easier for the monitoring process. By using Senesore infrared proximity as input to the Arduino Uno as an electronic circuit controller and running programs, 16x2 LCD as a display of instructions from Arduino, NodeMCU as a liaison between the microcontroller and Ubidots and to display digital data from Arduino. This counter tool will later be used to monitor the amount of fertilizer passing through truckloader via the Ubidots web. This system can display data on Arduino that can be viewed via the Ubidots web that has been made.

Covid-19 which is endemic in Indonesia has damaged the entire fabric of Indonesian society, one of which is in the field of education. Education in Indonesia has not been able to be carried out normally as usual since mid-March 2020. This research aims to compare student learning outcomes before and after the Covid-19 outbreak in the Visual Communication Design (DKV) Department of SMK Negeri 10 Medan. The type of research that will be used is observational research. with a comparative or longitudinal research design. The population of this study were all students of the DKV Department at SMK Negeri 10 Medan who took Informatics subjects. This research sample was taken using a stratified random sampling method. Researchers used quantitative data analysis techniques. Data analysis shows a significant decline in student informatics learning outcomes after the COVID-19 outbreak compared to before the outbreak. The availability of devices such as computers or tablets and a stable internet connection greatly influences the effectiveness of online learning. Students who receive support and guidance from their families during online learning show better learning outcomes. Interactive teaching methods and the use of various online learning tools can improve student learning outcomes.

The purpose of this writing is to find out how social media or social media influences the evolution of the Indonesian language. Using qualitative research methods. The results and discussion show that analyzing the impact of social media on the Indonesian language in the three aspects discussed previously—vocabulary development, informal language use, and the spread of regional languages—can be concluded that social media has a significant role in the evolution of the Indonesian language. Even though it brings various conveniences in the dissemination of information and social interaction, the use of social media also poses challenges to maintaining good and correct language standards. The use of new vocabulary, informal language, and exposure to regional languages ​​show complex dynamics in the development of Indonesian in this digital era. Therefore, it is important to continue to encourage appropriate language use and promote healthy digital literacy in order to maintain the quality and diversity of the Indonesian language for future generations.  

This study examines the use of Book Creator in increasing creativity in writing persuasive speeches for grade VIII.3 students at SMP Pupuk Kujang. The researcher implemented PTK (Classroom Action Research) through several steps, including (1) identifying stages in increasing creativity in writing persuasive speeches using Book Creator in grade VIII.3 students at SMP Pupuk Kujang, (2) carrying out measurements related to increasing student creativity in writing persuasive speeches using Book Creator in grade VIII.3 students, and (3) collecting student responses to the use of Book Creator in supporting creativity write their persuasive speeches. Students in grade VIII.3 are designated as research subjects, and data is collected through questionnaires, interviews, observations, and tests. The results of the descriptive-analytic analysis showed that: (1) the teaching process conducted by the teacher was effective, (2) the use of Book Creator media effectively improves students' ability to write persuasive speeches, as evidenced by the increase in the average classical score from 64.28 in the first cycle to 85.14 in the second cycle, and (3) students' reactions to using Book Creator in the classroom were favorable.    

Understanding the Indonesian language plays a crucial role in the tourism sector, especially in tour and travel. Indonesian not only serves as a communication tool but also as a means to convey information, promote culture, and build good relationships between tourism industry players and tourists. Effective communication using Indonesian allows for clear and accurate information delivery about tourist destinations, history, and local culture. This contributes to increased tourist satisfaction, as they gain a more informative and satisfying experience. Additionally, Indonesian helps promote local culture by explaining the meaning behind traditions and customs to tourists, thus enhancing their appreciation of Indonesia's cultural richness. The proper use of Indonesian in tour and travel services also has a positive impact on the local economy by attracting more tourists and increasing revenue from the tourism sector. Satisfied tourists tend to spend more time and money, which contributes to regional economic growth. Indonesian also plays an important role in building good relationships between tourists and local communities, creating a more authentic and meaningful experience for tourists.    

Mantras are spelled out as part of the cultural values of a community. In the mantra text there are various concepts of the value of spirituality and religiosity. Mantras are also part of the means of asking for help and wishes in order to be granted by God. One of the mantras discussed in this study is the “Asihan Jaran Goyang” spell. This mantra aims to overcome the soul and soul of others to love and like the person who practices the mantra. In this study, “Asihan Jaran Goyang” was positioned into a text that was discussed based on the meaning, function and context of the narrative. The method used in this study is descriptive-qualitative by placing text analysis as the object of study. In addition, it also analyzes the context of mantra narration related to the practice that is a condition for obtaining power from the spell. The results showed that the structure of the “Asihan Jaran Goyang” mantra from the use of language, majas, and themes with isotopy analysis is related to the form of belief in God. Meanwhile, the function, context of narration and creation process describe the process of chanting mantras and practices that must be fulfilled by the mantra reciter, while functions indicate the functional usefulness of mantras by mantra reciters.    

Indonesian has an important position and function for the Indonesian nation in the territory of the Unitary State of the Republic of Indonesia (NKRI). Indonesian has become the national language since the agreement was stipulated in the Youth Pledge on October 28 1928, functioning as a symbol of pride, a symbol of identity, a means of unification and a means of communication. The position and function of Indonesian in religion, namely as a link between spoken and written languages, was emphasized by the Islamic religious figure "Ustad Hanan Attaki" making Indonesian the main language to be able to integrate various parent languages ​​in different religious contexts, and as a means of integrating and convey religious messages in the diversity of religions in Indonesia. Indonesian is widely used in various religious activities, for example da'wah, as well as religious literature such as translations of the Koran. Indonesian continues to play a dominant role in supporting communication and religious education that is comprehensive and can be accessed by all communities. This shows how Indonesian functions as a cultural and spiritual bridge, strengthening social connections in a multi-religious society. This research aims to analyze the use of Indonesian spoken by Ustad Hanan Attaki in his lectures, what he analyzes is the language style and method of delivery. The research method used was a qualitative descriptive method using data collection techniques that were found to be based on Ustad Hanan Attaki's lectures.  

The aim of this research is to analyze the potential of Pawon Cave as education in the field of geography. The method used in this research is a qualitative method through data collection. The results of this research are to identify the Pawon Cave Area through geography, demographics, social, economic, cultural and environmental. The potential that exists in Pawon Cave to become an educational tourist attraction in the field of geography is that a master plan for the area is planned to include Pawon Cave tourism which is ready to support the area into educational tourism in the field of geography as well as collaborating with other parties such as academics, government institutions, communities and the public local.