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This article explores the importance of phonetic symbols in English language learning. In the context of English language acquisition, phonetic symbols serve as tools to depict language sounds in a clear and consistent manner. The main objective of this article is to delve into why phonetic symbols play a significant role in improving English pronunciation and comprehension skills. By analyzing the benefits and practical applications of phonetic symbols, this article aims to provide valuable insights and guidance for language learners and educators seeking to enhance their proficiency in English. This article delves into the significance of phonetic symbols in the process of learning the English language. Phonetic symbols serve as a visual representation of speech sounds, aiding learners in accurately producing and distinguishing sounds that may be unfamiliar or challenging. The article explores the benefits of incorporating phonetic symbols in English language instruction, such as improving pronunciation accuracy, enhancing listening skills, and promoting effective communication. Additionally, it highlights the role of phonetic symbols in developing learners' phonological awareness and their ability to decode and comprehend spoken English. By understanding the importance of phonetic symbols, educators can employ effective strategies to support learners in acquiring accurate pronunciation and fluency in English.

Indonesia is a country rich in arts and culture, among others culture in Sumedang City. As a good citizen of Indonesia, you should know the culture in this country, don't let our culture be recognized by other nations. At this time the information system has been very advanced. Information system is a system that can provide information to its users. Web-Based Information System for the introduction of cultural arts in the city of Sumedang built using Codeigniter, this system contains articles/news about the arts and culture of the city of Sumedang which were made using Codeigniter, and MySql for database storage. This system will be able to help users to know more about cultural arts in the city of Sumedang, including the art of reak and the renggong horse. The final result obtained is the Application of CodeIgniter in the Sumedang City Cultural Arts Recognition Application, which in general can function properly. Users can get information about the cultural arts of the city of Sumedang, and users can also participate in sharing data that the admin wants to validate.

Diabetes, or hyperglycemia, is a chronic condition characterized by an increase in blood sugar in the body caused by the inability of the pancreas to produce insulin or the body's inability to use the insulin it produces effectively. In Indonesia, there are several plants that have beneficial effects on health. Traditionally, because of the many benefits and abundant content of leaves in nature, the use of leaves has been widely used by diabetics. The purpose of this literature review is to determine the anti-diabetic content of Indonesian plant leaves. The methodology used to write this article is based on a literature review approach. The journal collection process is based on the criteria specified in the literature research. The criteria for participation are journals created in the last 7 years and indexed on Google Scholar. Based on the results of a literature search, seven types of Indonesian plant leaves were found that had potential as anti-diabetes, namely hydrochloric acid leaves, bay leaves, cherry leaves, star fruit leaves, bay leaves, red betel leaves and mango. From the research outcome of this article, it was concluded that the use of Indonesian plant leaves can be an alternative recommendation for the treatment of diabetes.

In this era of globalization, marketing is more of an information warfare between different parties with the aim of making sales. The marketing environment is rapidly changing, and with these changes, the need for information, latest products, shifts in buyer attitudes and behaviors towards decision-making and product acquisition, as well as the ability to identify opportunities in appropriate marketing, becomes essential. This paper is a literature review using a qualitative descriptive approach, aiming to describe product mix strategies. The methodology employed for data collection is documentation, along with various articles and books, followed by content analysis. The findings of this paper reveal that studying consumers can provide insights for the development of new products, product uniqueness, pricing, distribution channels, advertising messages, and other new marketing elements. A focal point for understanding behavior is the stimulus-response model. Buyer characteristics and decision-making processes lead to specific buyer decisions. The marketing task involves comprehending what occurs in the buyer’s consciousness from external stimuli to the emergence of the buyer's purchasing decision.

This article is made to find out the description of the situational approach study regarding a person's personality that is influenced by conditions or situations that occur in a particular environment. This article is prepared based on a literature study by comparing books, journals and other literature, this writing uses literature study writing. This situational approach explains that a leader must be effective in a variety of organizational settings that relate to the tasks of the organization. There are four styles of situational leadership: S1 is high command-low support, S2 is high command-high support, S3 is low command-high support, and S4 is low command-low support. Situational leadership is related to the level of development of employees or subordinates. The leader's behavior must be able to adjust to the situation and conditions of subordinates who are different from one another and the indicators that influence it are the dimensions of telling, selling, participating, and delegation. The advantage of situational leadership compared to other leadership is that in this situational leadership depends on the level of maturity of the subordinates who will be influenced by the leader.    

This article aims to describe the concept of transformative leadership in organizations or companies. This article uses a qualitative descriptive approach with a library research method. The results of this article explain overall about transformational leadership which includes understanding, principles, styles, various factors, characteristics, steps, advantages and disadvantages of transformational leadership. The conclusion obtained in this article is that leadership with a new approach is an inevitable need in facing the demands of the times that are so fast. One of them is the need for a transformative leadership model that is able to develop the potential of themselves and their subordinates innovatively, empowering staff and organizations with changes in thinking, developing vision, understanding and understanding of organizational goals, and bringing the organization towardssustainable change.    

Background: Mental disorders in the elderly are health problems that cause changes in older people's emotions, thoughts, and behaviors. This condition can cause the elderly difficulty functioning correctly in family, work, and social activities. To overcome the various problems that arise in the elderly, several modalities can be given, one of which is yoga. Objective: To find out the effect of yoga on mental health in the elderly by reviewing published research results. Research method: This research is a Literature review with the help of the PRISMA application in screening articles. In searching for articles using Publish or Perish, PubMed, and google scholar for the last seven years. Results: Yoga is an effective intervention given to the elderly, significantly reducing mental health disorders as support for the well-being of the elderly. Conclusion: Based on the results of the Literature Review study of 10 selected journals, it was found that the provision of yoga interventions effectively improved mental health in the elderly.  

One of the reasons for the cancellation of the agreement is the occurrence of a mixture of debts. Debt mixing is a mix of positions (quality) of the parties entering into an agreement so that the quality as a creditor becomes one with the quality of the debtor so that the agreement between the two parties is null and void. Mixing of debts is regulated in Article 1436 of the Civil Code to Article 1437 of the Civil Code. Debt mixing can occur because the positions of creditors and debtors become one. For example, a creditor marries a debtor, which results in a mix of debts and the agreement that previously existed is erased. Problems can arise when it relates to debts owned by creditors and debtors who eventually marry. If the creditor does not want the debt owned by the debtor to be erased even though they are both married. Even though there are clear rules emphasized that debts can be written off by law, one of which is if there is a mix-up of debts.

This article examines the analysis of sentence types in the History Text of Class XI Sociology Books in the Merdeka Curriculum. The content of this study uses narrative text. The purpose of this study is to describe functions, categories, and roles at the syntactic level. sentences in the presentation of sociology book material for class XI SMA/MA contained in Chapter 2 Social Problems Due to Social Grouping pages 41 to 81. This research is a literature study. Therefore, the method used in collecting data is reading and taking notes. The collected data were analyzed by descriptive analysis. In qualitative research, data is analyzed inductively, which means that specific things found during the research are grouped and conclusions are drawn from these results. This approach does not use the collected data to prove or disprove the hypotheses that have been made before but rather focuses on describing data to facilitate understanding. The writing method of this research adopts historiography as the main approach. Sentence structure analysis is also used to improve grammar skills and abilities to better understand. Sentence structure analysis itself is a topic that is rarely discussed. To improve the application of linguistic rules in writing historical texts, a good understanding of grammar, a broad vocabulary, and a habit of reading and writing historical texts are required. Therefore by analyzing sentence structures in historical texts in Sociology Class XI books SMA/SMA/ MA Kurikulum Merdeka, this research provides an overview of the variations in the use of sentence structures and the importance of correct grammar in understanding texts. It is hoped that this research can improve understanding of syntax and grammar which will facilitate understanding of sociology and historical texts.

A quality paper is a good and correct paper the writing code, the synthesis of it, and the aspects of its meaning. However, incorrect papers on writing are often found. It would be necessary to analyze the syntax error on the paper to identify any of the existing syntax errors and to provide the corresponding explanation. The approach researchers use is a methodological approach and a theoretical approach. The methodological approach that researchers use is a descriptive qualitative approach, while the theoretical approach is a syntax approach. A descriptive qualitative approach by gathering data, identifying, analyzing data, and defining analysis results. The syntax approach by reading, analyzing, analyzing, and noting the results of syntax analysis. These two approaches are what researchers use in analyzing syntax errors in the paper. The object of the study that researchers are using is a paper entitled the Theory of Learning and Learning. Research in this article shows that the KBBI and EYD codes still vary in number. Not only that, there was also cohesion, cohesive, and the squandering of words that resulted in inadequate discourse. The study is done to find out what makes it unqualified and to explain detailed analysis results.

This study aims to: 1) find out the concept of teacher ethical values ​​in the book Adabud dunya wa addin by Imam Al Mawardi, 2) find out the specificity of teacher ethics in the book Adabud dunya wa addin by Imam Al Mawardi, 3) find out the actualization of teacher ethical values in the adabud dunya wa addin book if it is applied in the present. The background of this research is based on several issues regarding teacher ethical values, in which educators must have good ethical values ​​but there are still many educators/teachers who do not understand that, so it is necessary to carry out a process of implementing these values. good teacher ethics in various ways or methods that have been taught by previous figures or scholars. This study uses a qualitative research approach where the type of research is library research. In collecting data using documentation methods and online data tracking. Then, data sources were obtained from primary data sources and secondary data (adabud dunya wa addin books, references related to teacher ethical values, previous research, articles and internet sites). The analysis technique used is content analysis technique. Where content analysis is observing the content of information in writing. The results of the study show that: 1) The concept of teacher ethical values ​​in the adabud dunya wa addin book is to make an educator/teacher aware of how important it is to have good ethical values ​​in order to be a role model/good example for their students so they can creating a generation of educators with good morals; 2) The specificity of teacher ethics in the book Adabud Dunya Wa Addin is the special ethical values ​​contained in the book Adabud Dunya Wa Addin taught by Imam Al Mawardi as a teacher must have ethics, as follows: tawadhu', practicing his knowledge, being generous for his knowledge, guiding students, ridding themselves of doubtful jobs, aiming to hope for the blessing of Allah, respecting their students, and giving advice and being gentle with their students. That is also the objective of an educator's benchmark, namely to make educators become human beings who have good morals; 3) the actualization of teacher ethical values ​​in the adabud dunya wa addin book when applied today is also an illustration that in fact there is still a teacher who applies these teacher ethical values ​​properly in an institution, forum, or between individuals. This is a race that anyone can and can apply these ethics properly.

This journal was made the author with the aim to know how legal protection over insurance claims to passenger aircraft in Sukhoi Super Jet 100 aircraft crash occurred onIn 2012 last. In Sukhii Superjet 100 plane crash 100 raises questions related to how legal protection against Suchoi aircraft passengers and how recognition of Sukhoi's passenger insurance claims. The question arises because it is interesting to assess whether the SUKHOI aircraft passengers can claim insurance against accidents resulting in deaths to all passengers of Sukhoi aircraft totaling 47. BecauseIn the case of a carrier entrepreneurian registered registration of aircraft accidents as set out in the Ministerial Regulation No. 77 of 2011 on the responsibility of air transport in the chapter of III Article 16 and 17.Based on the law the Sukhoi does not register the mandatory crash crashThis is becauseThe passenger is not a commercial passengerAl that has airline ticketsand they are the invited guest for Joy FlightThe plane. Because of itThat, it is necessary to know clearly whether the victim of the Sukhoi Plane AccidentThis SuperJet 100 is entitled to becompensationor insurance claimsIf viewed from Law no. 1The year 2009and other legislation related.

This research article examines the process of delaying service at West Opel through observations made while working on board the ship. This study focuses on two main factors that affect the efficiency of the towage process: the delay in maneuvering the ship and the time it takes. The observations highlight the impact of the power limitations of conventional tugs compared to ASD tug systems, particularly MVs. Ace Guard. This finding reveals that the insufficient power of a conventional vessel impedes the smooth maneuverability of the vessel, so that the ASD tug has to adjust its power to match that of a conventional tug and maintain the correct position while the vessel departs. In addition, this study emphasizes the significant duration of time involved in the towage process, taking into account the coordination between ASD tugs and conventional tugs. This research concludes that these factors contribute to a slower and more time consuming procrastination process. The case studies presented provide valuable insights for optimizing and increasing the efficiency of service operations in a similar maritime environment.

Merger or in English it is called Merger is one of the methods carried out as part of restructuring in addition to various other forms. Merger is a new trend carried out by companies that are in the developing stage to develop a company to expand the company's target market. In carrying out a company merger, of course there is a company that is more dominant and stronger and on the one hand there is a company that is positionally weaker. So that the parties that carry out the merger are two companies that have dominance and a minority that are used to strengthen the company under one umbrella of business entity. If viewed from the financial aspect, the position is divided into two, namely majority shareholders and minority shareholders. . This of course results in unfair business competition so that in overcoming fair business competition in the financial aspect, legal protection must be given to weak parties in terms of Law No. 40 of 2007 concerning Limited Liability Companies, which UUPT provides legal protection minority shares stipulated in Article 37 Paragraph 1, Article 62, Article 126 with the aim of achieving usability, certainty and justice in accordance with legal objectives.

In an effort to create fulfillment of rights and special protection for children, the Convention On The Right Of The Child aims to encourage international cooperation among countries that have ratified the Convention On The Right Of The Child to improve a decent life for children, especially in developing countries. -developing countries and provide full protection for children to avoid crimes that can endanger their lives such as commercial sexual exploitation.     The type of research used in this study is normative legal research, which is a type of legal research to find a rule of law, legal principles, or legal doctrines to answer the legal issues at hand. This research will describe to what extent the written positive laws are synchronous or in harmony with each other. Article 34 of the convention on the right of the child is the basis of international law regarding commercial sexual exploitation, in which it emphasizes that participating countries must strive to be able to provide protection to children, so as to avoid all forms of sexual exploitation, Indonesia as a country that has ratified the convention on the right of the child has attempted to develop national legal instruments to provide protection for children to avoid the dangers of sexual violence, but legal instruments have not been able to accommodate the dangers of commercial sexual exploitation of children, because there is still a lack of definition and cannot explain forms of commercial sexual exploitation in instruments existing laws.  

Law is a tool for regulating people's lives with a coercive nature and requires people to follow existing rules. The law is made for the benefit of the people and contains the norms of life as a guide in society. Death penalty is a punishment with the most severe sanction scale for perpetrators of extraordinary crimes such as narcotics, premeditated murder, terrorism, and crimes against state security. However, the application of death penalty in Indonesia is controversial because it violates Human Rights (HAM) and the right to life guaranteed by the 1945 Constitution Article 28A paragraph (1). Even though there is an update in the latest Criminal Code (KUHP) which regulates probation for 10 years, pros and cons still occur in the application of death penalty. Various views on capital punishment exist, in which some consider human rights and the principles of justice. However, the death penalty must be applied carefully and pay attention to human rights.

The purpose of this study is to find out the methods used by an auditor to detect fraud effectively and to find out the factors that cause fraud. This research method uses descriptive qualitative methods, using secondary data literature studies, in the form of journals and articles. The data source in this study uses literature from research journals, related papers and articles. Sample selection is done by observing and analyzing various information related to research by collecting some relevant literature, which aims to integrate the findings with the same topic.

The purpose of writing this article is to compare the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act. The comparison includes the similarities, differences and advantages and disadvantages of each of these laws and regulations. The sources of legal materials used are primary and secondary legal materials. The data collections uses literature study techniques and data analysis. Based on a comparison of the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act regulations regarding the crime of incest which can be input for the renewal of Indonesian Criminal Code regulations. That way, the regulation of incest crimes in Indonesia will be better.

The study aimed to analyze the concept of a Limited Liability Company after the enactment of Law Number 11 of 2020 concerning Job Creation, especially concerning the concept of capital association paradigm. This normative legal research uses a statutory, conceptual and comparative approach. The results shows that after the enactment of the Job Creation Law, there is a new form of legal entity, namely an Private Company which is specifically for MSE actors with the aim of facilitating business development for MSE actors by being able to form a legal entity with only one person as the founder/shareholder. This has indicated a change in the paradigm of Limited Liability Companies as a capital association. It is in the form of expansion of the concept of a Limited Liability Company where the establishment of a Private Company for MSEs was founded by 1 (one) person. This is nothing new considering Article 7 paragraph 5 and paragraph (7) of the Company Law that a company can be established only by one shareholder as in the establishment of BUMN and BUMD which is also regulated in the BUMN Law and PP. 45 of 2005 which allows the shares of Persero to be wholly owned by the state.

The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.