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The Bunda Jombang Housing development project is a project that has a land area of ​​31,401 hectares, where this housing development project was previously located on a former quarry land (Andim Rendy S, 2022), therefore it is necessary to carry out land work (land clearing) to restore the existing land structure. damaged as a result of previous mining activities. Researchers schedule earthworks so that there are no deviations from the planned schedule. An appropriate scheduling method is needed for efficient and effective utilization of the resources used. Research using the Precedence Diagram Method has the aim of analyzing implementation time and being able to determine effective scheduling for continuous work in housing development projects. (Author, 2021)

The purpose of this study was to determine the effect of using the Cooperative Learning Model Type Teams Games Tournament (TGT) Aided by Audiovisual Media on the Ability to Write Explanatory Texts in Class VIII of SMP Amir Hamzah Medan on the ability to write explanatory texts in Class VIII Students of SMP Amir Hamzah Medan . The population in this study were all class VIII students of Amir Hamzah Private Middle School Medan in the 2022/2023 academic year, totaling 47 people consisting of 2 classes, while the sample used was 25 students, determined by random sampling technique. The research method used is a quantitative experimental method. The instrument in this study was a writing test of explanatory text which was assessed based on the content, text structure, and language conventions of the explanatory text. The average score obtained by students before applying learning with the Cooperative learning model of the Teams Games Tournament (TGT) type assisted by audiovisual media was 61.68, while the average value obtained by students after using the assisted Teams Games Tournament (TGT) type of Cooperative learning model audiovisual media, namely 79.68. So, it can be concluded that the test scores after applying the Cooperative learning model of the Teams Games Tournament (TGT) type assisted by audiovisual media are higher than before. The results of data analysis in testing the hypothesis show that tcount = 4.28, then looking at the t table, the significance level is 5%, and df = N – 1 = 25 – 1 = 24, it is obtained ttable = 1.71. Because the obtained tcount is greater than ttable, namely 4.28> 1.71, the null hypothesis (Ho) is rejected and the alternative hypothesis Ha is accepted.

The potential of tourism objects and tourist attractions in Indonesia is an invaluable gift where high biodiversity, uniqueness and authenticity of traditional culture, natural beauty, and historical and cultural heritage. This is considered to direct the management of all resources in such a way that economic, social and aesthetic needs can be met while maintaining cultural integrity, important ecological processes, biodiversity and life support systems. (Nelson, 1993:28). Ismayanti (2010: 22) says that the benefits derived from the development of the tourism industry will be felt by stakeholders consisting of local governments, the business world and the community as tourists and as hosts, each related party has roles in running the wheels of industry. The structure of the layers of the soil and the unique natural panorama are very good places to be visited by researchers, tourists and nature lovers.

This study aims to understand the implementation of the accounting information system on electronic tickets with the KAI Access application at the Medan train station and to understand whether the internal control system of the accounting information system at the Medan station works efficiently or not. PT. Kereta Api uses an electronic ticket accounting information system (e-ticketing) as a form of improving the quality of service and security for users, especially improving the quality of information, the information provided must be useful, reliable and used in a timely manner. The method used in this study is a field study which includes observation, interviews and documentation. This study uses qualitative methods and data analysis techniques are applied, namely descriptive analysis. The results of the analysis and interpretation of data on the implementation of the electronic ticketing (e-ticketing) Accounting Information System at PT Kereta Api are an integrated system. Organizational structure of PT. Railways are generally very good and prevented from manipulation. PT. Kereta Api runs electronic ticketing operations (e-ticketing) using serial documents, accounting records including deposit books, income analysis, expense analysis, cash register books, and joint books. Implementation of electronic ticket accounting information systems (e-ticketing) for PT. Railways are considered good until the implementation of internal control is also running effectively.    

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.

This research discusses how the activity of drinking becomes a space that differentiates between the home and the workplace, serving as a means of release from hierarchical structures present in the working world. The objective of this study is to understand the role of drinking activities in the lives of Japanese workers. This qualitative research was conducted using the thematic analysis approach. The data for this study were derived from two Japanese dramas titled "Platinum Town" (2012) and "Hanzawa Naoki" (2013), with a focus on scenes depicting social drinking gatherings. Data collection involved identifying relevant drinking scenes, followed by data cleansing and subsequent analysis. The concept of this "third space" serves as a medium for employees in Japan to release status and hierarchy constraints within their work environment. Additionally, this third space also functions as a means of maintaining harmonious relationships in Japanese society, supported by the cultural factors of "Uchi" and "Honne."

This research was structured with the aim of improving student learning outcomes through quantum teaching learning regarding the excretory system in science learning in Class VIII-E students of SMP Negeri 20 Tasikmalaya. This type of research is Classroom Action Research (CAR), in which the teacher is the executor of learning while the researcher is the observer. The research design uses the Kemmis and Mc. Taggart. This research was conducted in the even semester of the 2021/2022 school year, namely in March. The subjects of this study were students of Class VIII-E at SMP Negeri 20 Tasikmalaya which consisted of 33 students. The object of research is the active learning of students. Data collection techniques using observation and interviews. Data were analyzed descriptively and presented in the form of tables and graphs. The results showed that there was an increase in the active learning of students, namely in the first cycle an average of 74 (good category) and in the second cycle 81 (very good category), meaning that the learning outcomes in cycle II had fulfilled the Minimum Completeness Criteria of 75. This means there was an increase of 9.54%. Thus the use of the quantum teaching learning model regarding the excretory system in science learning can increase the learning activity of Class VIII-E students of SMP Negeri 20 Tasikmalaya.

This study aims to, (1) To find out the skills of writing procedural texts without using the mind mapping method in class VII students of SMP Negeri 1 Siantar in the 2022/2023 Academic Year. (2) To find out the skills of writing procedural texts using the mind mapping method in class VII students of SMP Negeri 1 Siantar in the 2022/2023 Academic Year. (3) To find out the effect of the mind mapping method on the skills of writing procedural texts in class VII students of Siantar 1 Middle School in the 2022/2023 Academic Year. The population in this study was students from VII SMP Negeri 1 Siantar with a sample size of 30 students using the Mind Mapping method. The instruments used in this study were writing procedural text contents, writing procedural text structures, writing procedural text writing rules and language features of procedural texts. The method used in this research is one group pretest-posttest. Data analysis techniques use analysis requirements tests, normality tests, and hypothesis tests. The research results during the pretest obtained an average of 60.47, and were included in the sufficient category. Meanwhile, the results of the posttest research obtained an average score of 88 and were included in the very good category. Through testing the hypothesis, namely tcount > ttable, namely 8.5047 > 2.0484, it can be concluded that there is a significant influence from the use of the Mind Mapping method on the Writing Skills of Procedure Text in Class VII Students of SMP Negeri 1 Siantar.

The poem "Karawang Bekasi" has the potential to line up with other vocals. However, from the data obtained, no vowel series were found /a.e/, /a.o/, /i.u/, /i.e/, /i.o/, /u.a/, /u.i/, /u.e/, /u.o/, /e.a/, /e.i/, /e.o/, /e.u/, /o.a/, /o.i/, /o.e/, and /o.u/. Furthermore, from these data, it can also be seen that the consonant series found in the poem "Karawang Bekasi" is the 'n' consonant series which is lined up with the 'g' consonant. The least number of consonant series is the consonant series: /g.g/, /g.k/, /g.l/, /h.r/, /k.r/, /m.d/, /n.d/, /n.j/, /n.m/, /r.d/, /r.d/, /r.k/, /r.n/, /r.s/, /r.t/, /t.t/, /u.s/. This study examines the phonemic phonotatic structure in vowel series and consonant series in Tunjung language. The approach used in this study is qualitative descriptive. The purpose of this study is so that readers can explore the deep phonetic and aesthetic dimensions in literary works, providing a richer understanding of the poet's techniques and the meanings contained in the poem. The method taken is a qualitative descriptive method. The results of this analysis are expected to contribute to a further understanding of how vowel and consonant sequences become important instruments in designing sound structure and meaning in poetry. In addition, this research can enrich the perspectives of readers and researchers on the linguistic and artistic dynamics contained in literary works, especially in the context of the Krawang Bekasi poem.

The role of fractal geometry in analyzing growth patterns of tropical plants and its application in precision agriculture has become an emerging interdisciplinary topic in the modern era. Tropical plants often exhibit complex and irregular structures that cannot be fully described by conventional Euclidean geometry. This study aims to examine fractal-based mathematical models to identify self-similar patterns in tropical leaves and to explore their potential for optimizing precision farming practices. The methodology employs image-based mathematical analysis, using digital images of tropical plants to measure fractal dimensions and quantify growth complexity. The findings reveal that consistent fractal patterns can be observed across different species of tropical plants, particularly in leaf venation and branching structures, indicating a universal growth principle. Such patterns demonstrate high predictive potential for estimating biomass, monitoring plant health, and assessing responses to environmental changes. Furthermore, the study highlights how fractal-based approaches, when combined with precision agriculture technologies, can improve resource efficiency by supporting accurate irrigation scheduling, soil quality monitoring, and yield forecasting. The implications extend to sustainable agricultural development, as fractal analysis provides a scientific foundation for balancing productivity with environmental preservation. In conclusion, this research underscores the significance of fractals not only as mathematical concepts but also as powerful analytical tools with practical benefits, offering new pathways to advance digital farming, ecological monitoring, and sustainable food security in the modern era.

This research aims to analyze consonant sequences in the phonology of the Indonesian language, focusing on patterns of distribution, combinations, and variations of consonants. The analytical method involves collecting data from representative Indonesian language texts, including books, articles, and everyday conversations. The analysis is conducted by examining the sequence of consonants, frequency of usage, and potential phonological changes. The results of this research can provide further insights into the phonological structure of the Indonesian language, the contribution of consonant patterns to language expression, and their potential implications for language learning and teaching. This study is expected to contribute to a deeper understanding of Indonesian phonology and to encourage further development in the field of linguistics.

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

The purpose of this community service activity is to provide assistance to the educators/council of ustadz and ustadzah at TPQ Salafiyah Ar-Risalah regarding the making and use of smart card media to improve writing abilities and skills both in terms of khat, vocabulary, sentence structure and grammatical Arabic. This research uses qualitative methods because the object of research is focused on the process of learning Arabic in the form of the use of smart card media in writing skills both in terms of khat, vocabulary, sentence structure and grammar. With the smart card learning media, it will certainly make the students enthusiastic when learning takes place, especially after the learning activities of the students are active, enthusiastic and able to answer questions about maharoh kitabah. Assistance activities to the community in the form of PAR (Participatory Action Research) service to educators at TPQ Salafiyah Ar-Risalah Curah Putih Tegalwangi, through this smart card learning media made of cardboard and origami paper, have many benefits in learning Maharoh Kitabah and can invite students to be more enthusiastic and play an active role during the activity

Kalirungkut Village is an area located in Rungkut District, Surabaya City. The village has a variety of potentials that can be developed, especially the MSMEs sector as a leading potential. Based on village apparatus data, there are more than 50 MSMEs operating in the area. However, many Kalirungkut MSMEs are not well coordinated because there is no community as a forum. This has an effect on economic conditions, both for the MSMEs actors themselves and for the Kalirungkut Village. Thus, the purpose of the community service activity is to create a forum in the form of the Kalirungkut MSMEs Association which functions as a means to gather, foster, manage, and coordinate all MSMEs actors in the local village. The service method used is Participatory Rural Appraisal (PRA) which consists of three stages, namely selecting the association chairman, developing the association's management structure, as well as inaugurating and developing the association's operations. The results obtained from the service activities were the formation of the Kalirungkut MSMEs Association chaired by Ismudji Rahayuningsih and accompanied by four other administrators.

The problems that exist in the Pekalongan Regency Tourism, Culture, Youth and Sports Office (Disporapar) on the one hand are problems in the organisational structure, especially in charge of Tourism, which has no sub-fields, even though the workload is very high. Another problem is that many tasks in the tourism sector have not been handled properly, such as the implementation of the licensing process and public services in the tourism sector, the implementation of qualifications and administration of tourism services, coordination and formulation of standards, norms and tourism promotion, and facilitation of tourism product development and the tourism business world and the creative economy in the tourism sector. On the other hand, it is a heavy responsibility for Disporapar to coordinate, communicate and socialise due to the low participation of the community to become "people aware of tourism".The purpose of the study was to analyse efforts to develop institutional capacity in public services in the field of tourism in Disporapar Pekalongan Regency. Analyse the factors that hinder and support capacity development efforts in public services in the field of tourism in Disporapar Pekalongan Regency. The data used are primary and secondary data. With data collection techniques using interviews, observation and documentation. Data analysis techniques through four stages that must be passed, namely information collection, data reduction, data presentation and drawing conclusions.Based on the results of the analysis of the above research, the conclusion is that first, the development of institutional capacity in coordinating public services in the tourism sector at the Pekalongan Regency Disporapar is not yet sufficient internally, such as budget improvement, improvement of organizational structure, recruitment of human resources apparatus, and provision of infrastructure facilities. Second, externally, there has been no development and improvement of tourism objects that are adequate for the consumption of local and foreign tourists in Pekalongan Regency. Thirdly, there is a lack of participation and awareness of the people to form "Rakyat Sadar Wisata" groups, but more people are not aware of tourism, so there is still "robbery" and destruction of tourist attraction facilities, illegal parking in tourist attraction areas, inadequate number and condition of tourist attraction facilities, and a lack of investors. However, there is a relief in the support from the Provincial and Central Governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and the many potential natural resources in Pekalongan Regency that have not been utilised. However, there is a relief that there is support from the provincial and central governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and there are still many potential natural resources in Pekalongan Regency that have not been utilised to create new tourism objects.  

This study aims to determine and analyze the effect of Product Design and Process Design on Product Quality at PT. Wijaya Agape Tasikmalaya. The research method used is survey, while the type of data used is primary and secondary data. The population in this study are all employees at PT. Wijaya Agape Tasikmalaya numbered 60 people. By taking total/census sampling, the data analysis technique uses path analysis using SPSS software. The results of the study show that good product design has a significant impact on product quality. Aspects such as aesthetics, functionality, and product usability have a positive influence on consumer perceptions of product quality. In addition, effective process design also contributes to product quality. Structured and standardized processes can reduce product defects and improve reliability. This research provides a better understanding of the importance of product design and process design in achieving the desired product quality. The results of this research can be used by companies to improve their design processes and ensure that the resulting products are of good quality. By paying attention to product design and process design holistically, the company can meet customer expectations and maintain a competitive advantage in the market.

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

The solutions for the problem of less optimal strategy implementation in BBI Sukamaju need to be found, and as the first step, efforts are needed to evaluate the chosen strategy, to review and to re-evaluate the situations (strengths, weaknesses, opportunities and business threats), and also to update the formulated strategy so that it suits the developments of the external environment in order to support the efforts of function development of Balai Benih Ikan (BBI) on Dinas Peternakan dan Perikanan Kabupaten Ciamis at Supplying of Quality Fish Seeds in Ciamis Regency. This study explains the steps for choosing the right strategy based on the Routweer concept approach by comparing the performance of the strategy before the new strategy is introduced, which is the development strategy or known by the name Restructurisation. By using a semi-structured interview method, SWOT analysis and QSPM, there will be found an effective strategy that can help achieve the organization’s objectives effectively and efficiently to support the vision, mission and the goals of regional development. From this research, based on QSPM calculation results, it can be concluded that the strategy improves coordination with various work partners (7,8), increases the partnership with UPR to increase the seed production, increases the cooperation with universities, research institutes and other partners (6,25), and becomes a priority strategy.