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Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. 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) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.

In general, there are laws that provide protection to banks as lenders to obtain repayment of their debts when the debtor is in default, this is stated in Article 1131 of the Civil Code which reads: "All assets of the Debtor, whether movable or immovable, whether existing ones or those that will be in the future become dependents/guarantees. Debtor's assets, both movable and immovable, both present and future will become dependents/guarantee for their debts. One of the characteristics of the UUHT is that it is easy and certain to execute, which means executing the mortgage certificate. must be carried out but can still provide legal certainty for interested parties, in this case, the auction seller, auction buyer and auctioneer. Therefore, in carrying out executions based on parate execution, it must be able to provide convenience and legal certainty for all interested parties.

For a Muslim, the body is a means of worshiping the Khaliq (Allah SWT), both worship that is hablu minan-nas and hablu mina-Allah. Al-Ghazali views the physical aspect as a means to achieve human goals, and a means to carry out religious obligations. The aim of this research is to find out the Islamic perspective on physical education. The research method used is library research. Therefore, this research was obtained from reading results sourced from articles, books, and websites that contain material relevant to this research. The findings in this study are that Islamic law regulates physical education with the aim of being able to get used to healthy living and discipline in maintaining cleanliness, eating patterns, dress patterns, activity patterns and resting as an effective method of maintaining physical health.

The use of Kolcaba's theory of comfort is easy to apply in the perioperative field and is useful for addressing a variety of patient comfort needs. Fulfillment of holistic comfort through indicators of relief (freedom), ease (calmness), transcendence (happiness). This literature review was carried out by collecting articles and textbooks from databases such as Proquest, Scient Direct, Google Search, Google Scholar. The search was carried out using the keywords "Comfort", "Katherin Kolcaba", "Nurse" and "Perioperative". The selected article focuses on Katharine Kolcaba's practice theory of Comfort in Perioperative Care. The results of the study show that the theory of comfort is very helpful in providing nursing care for perioperative patients, through feeling comfortable facilitating the emergence of synergistic, multidimensional, organismal responses that can influence the healing process. So that the theory of comfort is highly recommended in providing nursing interventions for perioperative patients. Nursing interventions in the four holistic contexts lead to various ways to help patients find relief, serenity or transcendence. Using comfort theory can assist nurses in assessing and identifying patient needs and in providing nursing interventions.

The aim of this study is to find out the ability to analyze the implied meaning of the text structure of the saga "The Miskin" Muhammadiyah Makassar SMA students. The type of research used in this research is descriptive quantitative research. This research was conducted at SMA Muhammadiyah 1 Unismuh Makassar. This research took the number of subjects as many as 27 students from class X IPA. Selected by using purposive sampling. The results of the analysis are based on the Ability to Analyze Implied Meanings in the Text Structure of the Hikayat "The Miskin" Class X SMA Muhammadiyah 1 Unismuh Makassar. The research results showed that only 11 students achieved the KKM standard with a percentage of 40.74% and students who scored below the KKM still had 16 students with a percentage of 50.26% which was still very low. it is known that the average score in the abstraction analysis is 16.81, the orientation analysis is 15.51, the complication analysis is 14.92, the evaluation analysis is 9.88, the resolution analysis is 9.74, the coda analysis is 8, and the overall average in the assessment and final score 74,66. So the ability to analyze the implied meaning of the text structure is still very low.

A grammatical arrangement has smaller constituents, namely sentences. This study aims to describe the types of sentences based on the number of clauses, modes, passive sentences, direct sentences, and negative sentences contained in the biographical text in the learning book entitled "Cerdas Cergas Berbahasa dan Bersastra Indonesia untuk SMA/SMK Kelas X Kurikulum Merdeka," which is made by Aulia & Gumilar. This article can increase knowledge about the types of sentences in the study of syntax and their application in biographical texts. The approach used in this research is a qualitative approach with a type of descriptive research. The object of the data study is in the form of sentences in four biographical texts in predetermined learning books. Data collection was carried out by determining the biographical text contained in the teaching material. Data analysis was carried out by reading each sentence in the text, analyzing the building blocks of the text, and classifying the sentences based on the types of sentences. This study uses note-taking techniques. The note-taking technique is to record the results of data analysis from sources that have been identified. The results obtained from this study show that broad sentences are more dominant than simple sentences in the types of sentences classified based on the number of clauses. Then, based on the types of sentences based on the mode, it was found that all the biographical texts contained in the learning book used declarative sentences. There were 41 types of passive sentences found in the four biographical texts analyzed. Indirect sentences totaled 3 sentences, and we found 6 negative sentences from 4 biographical texts. Based on the analysis conducted, it was found that one biographical text did not contain negative sentences and one text did not contain indirect speech.

The main discussion in this research article is the analysis of phrases that have a function in observing the use of the types of phrases contained in the essay text entitled "Dusta yang Jujur" and "Godaan". There is also a purpose in conducting this research, namely to inform, classify, and describe the types of phrases in the essays listed in Giyato's Dusta yang Jujur and Goenawan Mohamad's Godaan. The type of research in this article is a type of descriptive qualitative research. Data collection methods and techniques applied in this study are the observing methods and the note-taking technique. Data collection refers to the essay text in the Class XII book of the Merdeka Curriculum. The objects of research in this article are the essay entitled Dusta yang Jujur by Giyato which has 3 pages and the text of the essay entitled Godaan by Goenawan Mohamad in the Indonesian language book Class XII of the Merdeka Curriculum. With this research on phrases, it is hoped that readers will be able to find out the types of phrases contained in the essay text entitled Dusta yang Jujur by Giyato which has 3 pages, and the text of the essay entitled Godaan by Goenawan Mohamad in the Indonesian language book class XII of the Merdeka Curriculum.

Marriage between two people who have different religions is prohibited by almost all religions in Indonesia. Even though efforts have been made to obtain legal marital status, when a marriage is carried out, it is still obligatory to pay attention to Article 2 of Law Number 1 of 1974 concerning Marriage. The existence of an official registration in the form of a marriage certificate cannot be overlooked, because without it, marriages that are valid but not registered will not be recognized by the State. Marriage without legal recognition certainly has legal consequences, especially if it involves partners with different religions. This can create significant legal problems for husbands, wives and third parties, including the inheritance rights of children born in the marriage. The existence of a legal marriage is the basis of rights and obligations between husband and wife. The existence of a legally valid marriage and offspring born from a legal marriage are crucial to protecting the wife's rights regarding joint living and property. This is because, as stipulated in Article 43 Paragraph (1) of the Marriage Law, children born from illegitimate marriages only have legal ties with their mothers.

The development of international business activities coincides with the widespread phenomenon of market globalization (Cavusgil, Knight, & Riesenberger, 2008). Market globalization refers to the growing economic integration and growing interdependence of countries around the world. The purpose of writing this article is to analyze the implications of globalization for international business. The study population consists of four empirical cases: strategies of ICT producers to cope with globalization, strategies used by Brazilian companies to survive China's challenges due to globalization, strategies for globalization and corporate real estate. This method allows researchers to select cases that have the desired information or required characteristics that are useful in achieving research objectives. The internationalization of companies refers to the tendency of companies to systematically increase the international scope of their business activities, whereas globalization refers to the macrotrend-intensive economic relations between the countries of the world. Globalization is driving companies to internationalize and substantially increase the volume and type of cross-border transactions in goods, services, and capital. Also, globalization leads to the rapid spread and diffusion of products, technology and knowledge in the world. The process of globalization is a natural process which is the result of the growth and acceleration of the process of character generalization and production processes.  

This article discusses the legal status of WALHI Bali in filing a lawsuit at the Bali Governor's Court regarding Bali Governor's Decree No. 1.051/03-L/HK/2012. The method used in this research is normative legal method. The focus of this research is to examine PTUN decisions with case registration number: 01/G/2013/PTUN.Dps, as well as to analyze the existence of AAUPB violations in the issuance of the Bali Governor's Decree, as well as to ensure the proper implementation of AAUPB in the preparation and issuance of the Governor's Warrant according to observations Panel of Judges in Decision No: 01/G/2013/PTUN. dps

K-Pop, has become increasingly popular in Ponorogo in recent years. One significant impact of this popularity is the change in the clothing fashion of teenagers in Ponorogo. This article will discuss the influence of K-Pop culture on teenagers' clothing fashion in Ponorogo. K-Pop has brought a different and unique fashion style, which influences fashion trends in Ponorogo. Ponorogo teenagers are especially impressed by the styles popularized by K-Pop stars, including hairstyles, make-up, and accessories. The fashion industry in Korea has grown rapidly along with the popularity of K-Pop, and this has also had an impact on fashion in Ponorogo. Several Korean fashion brands have entered the Ponorogo market and offer products inspired by K-Pop fashion styles. As a result, the influence of K-Pop culture on teenagers' clothing fashion in Ponorogo is significant. There is a shift in fashion trends from the traditional Ponorogo style to the more modern and unique K-Pop style. However, this can also lead to problems such as an imbalance between indigenous and imported cultures. Overall, the influence of K-Pop culture on teenagers' clothing fashion in Ponorogo has brought many changes and become a popular trend. However, it is important for P communities to maintain their cultural identity and not be overly influenced by outside cultures.

Communication between parents and children is an important aspect in the formation of healthy family relationships. However, with the advent of digital technology, communication patterns between parents and children have changed significantly. This article discusses changes in parent-child communication in the digital era and the impact it has on parent-child relationships. This article also discusses the positive and negative impacts of changes in parent-child communication as well as strategies that can be taken by parents to optimize communication with children in the digital era. The purpose of writing this article is to provide information and advice for parents who want to maintain good communication relations with their children in the digital age and emphasize the importance of effective communication in family relationships. In this article, we use sources from scientific and research journals related to changes in parent-child communication in the digital era and their impact on family relationships.

The author's reason for raising this issue into a scientific work in the form of a thesis is because there are differences of opinion among judges at the Padang Panjang Religious Court regarding the itsbat of marriage for underage marriages in determining number 4/Pdt.P/2022/PA.PP which is the woman's party. when he got married he was 16 years old. First, the marriage certificate must be rejected because it has violated the law on marriage registration and the minimum age for marriage is 19 years. Second, the itsbat of marriage can be accepted on the grounds that it is mashlahah murslahah. How does the mashlahah mursalah analysis of this determination be explored by the author in this study. The author gives limitations on the problem regarding the legal considerations of the Panel of Judges regarding Determination Number 4/Pdt.P/2022/PA.PP and the analysis of mashlahah mursalah in determining number 4/Pdt.P/2022/PA.PP regarding itsbat marriage for underage marriages. This research is an analytical descriptive research by conducting an analysis of the determination of judges in the case of itsbat marriage for underage marriages, the research uses a normative juridical research type. This is because this legal research aims to examine legal principles, using qualitative data, namely data presented in the form of verbal words, not in the form of numbers. Primary data sources were obtained from Decree Number 4/Pdt.P/2022/PA.PP, Law Number 1 of 1974 concerning marriage and the Compilation of Islamic Law. In collecting data, it is done by taking inventory of data, classifying data, and then analyzing it by conducting a study of cases related to the issues faced in the determination of number 4/Pdt.P/2022/PA.PP and the laws and regulations using maslahah mursalah to then draw conclusions from the results of the analysis. From the results of the research that the authors conducted, it was found that: First, the basis for the legal considerations of the Panel of Judges in granting the application for itsbat marriage for underage marriages contained in the stipulation Number 4/Pdt.P/2022/PA.PP is Article 8 Law Number 1 of 1974 concerning the prohibition of marriage between two people who are related by blood, are related to semenda and are related to breastfeeding. Article 14 KHI regarding the pillars of marriage, namely the existence of a prospective husband, prospective wife, marriage guardian, two witnesses and consent and qabul. And for the benefit of the parties and the child, this is also in accordance with the rules of fiqh which reads "rejecting adversity must take precedence over taking benefit". Second, the legal considerations of the panel of judges in determining Number 4/Pdt.P/2022/PA.PP found mashlahah mursalah because by granting the itsbat of marriage for underage marriages, the couple can register their marriage at the Office of Religious Affairs because marriage registration aims to realize The purpose of law is for society to create order, certainty and legal protection, so that the civil rights of husbands, wives and children can be fulfilled.

Competition in the business world has various ways by each business actor. Judging from the application of the principles of business competition in Indonesia, there are several rules that contain matters in carrying out the business world. All provisions contained in the laws and regulations regulate the rights and obligations of every business actor in running his business. Given the content of Law No. 5/1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition describes several actions or practices that are prohibited in competing to develop the business of every business actor in Indonesia. One of the prohibitions in the world of business competition is the practice of predatory pricing or commonly referred to as the act of selling at a loss. This practice is an act of selling products from production at prices far below the proper average. This study will discuss one of the case studies related to selling at a loss that occurred in the cement industry in Indonesia, especially in the province of South Kalimantan. Cement Conch which is a product of PT. Conch Cement was the party that was reported on the grounds that there was an alleged monopoly action in the form of a loss-selling practice. Conch cement companies are reported under the provisions of the article in the business competition law. In accordance with the KPPU's decision issued, stated that conch cement was proven to have carried out this practice. Regarding monopoly practices carried out by conch cement companies, we will review the legal consequences and responsibilities based on the applicable laws and regulations.

  The negative impact of the Covid-19 pandemic has caused problems with the protection of consumer rights. This happens when their access to basic goods and services is poor as a result of unfair economic practices and causes unfair business competition. In Law No.8 of 1999 concerning Consumer Protection Article 4 which regulates consumer rights. During the Covid-19 pandemic, it has caused various impacts that go hand in hand with the era of disruption, causing consumers to be in a weak position. In dealing with the Covid-19 pandemic case, it is not only regulated by national legislation or legislation, but also by human rights law, especially those that have been officially recognized by the state. These activities have implications for the implementation of business competition supervision carried out by the Business Competition Supervisory Commission (KPPU).

This article aims to compile information on the implementation of informatics learning outcomes (CP) in mathematics education at elementary schools. The study utilizes a descriptive analytical research approach, employing library research methods to gather data from journals, news, and books obtained from both internet sources and digital libraries. Data collection techniques involve conducting a literature review, while qualitative analysis is employed to describe the data obtained through document analysis. The results demonstrate that there are three key elements of informatics learning outcomes that are absent during phase A of mathematics education in elementary schools.

The article entitled Islamic education and character learning in the context of globalization was written with the aim of forming individuals to have good character and morality. Character education is needed in a person because with good character a good and moral person is created. Character learning of course will create a person's character based on what is learned, so that the character will stick in him and even form identity in the future. In the current era of modernization, character education can be carried out through Islamic-oriented learning, so that even though one lives in the era of globalization, one can still maintain Islamic values embedded in oneself. This research was conducted using two methods, namely qualitative research through questionnaires and literature studies by looking at previous studies whose theme is of course related to the title of this article.

This study aims to find out how the teacher's attitude is in dealing with students with special needs in class 2 at SDN Jelegong 01 Rancaekek. This research was conducted at SDN Jelegong 01 Rancaekek. The method used in this research is descriptive qualitative research. For data collection techniques in this study using classroom observations, interviews with grade 2 teachers, reviewing from literature studies by searching from book, articles, journals, theses, etc. related to the research being conducted. Based on the results of this study it can be concluded that in dealing with grade 2 students with special needs at SDN Jelegong 01 Rancaekek the teacher's attitude is painstaking in providing special treatment according to what the student needs but the teacher also tries so that these students and their families do not feel discriminated against and do not make Other students feel that there is something special in the class.

In the digital era that continues to grow, PT Prudential Life Assurance as an insurance company must face increasingly complex security challenges. As one of the leading companies in the insurance industry, PT Prudential Life Assurance manages vital objects, such as customer data, financial information, and network systems that are crucial to maintain smooth operations. In this context, security of vital objects, file security, and cyber security are key factors that must be taken seriously. This research was conducted online using sources that can be accessed via the internet, such as articles and related sources available on Google. Therefore, there is no specific physical location that is the focus of this research. Based on the research conducted, it was found that PT Prudential Life Assurance has a comprehensive approach in maintaining the security of their vital objects. File Security In terms of file security, PT Prudential Life Assurance uses a sophisticated and encrypted file management system to protect important data and documents. Cyber Security In an effort to maintain cyber security, PT Prudential Life Assurance has taken important steps. It can be concluded that, PT Prudential Life Assurance has implemented comprehensive security measures to protect the company's vital objects. Its security has proven effective through the use of an encrypted file management system and strict access policies. The company has also implemented important steps in cyber security, including strict IT security policies, threat monitoring, and preventive measures against malware and DDoS attacks.    

The purpose of this research is to describe the forms and functions of directive speech acts contained in the film "Nanti Kita Cerita tentang Hari Ini" directed by Angga Dwimas Sasongko, and to utilize the results of the research as teaching materials for persuasion texts for grade VIII junior high school (SMP). This study uses a qualitative descriptive research method. The data in this study are sentences containing elements of directive speech acts in the film "Later We Tell About Today". The data collection technique was carried out by reading, observing, and note-taking techniques. The instrument used is documentation. The results of the study found several types of directive speech acts divided into the function of commanding 1 utterance, the function of ordering 1 utterance, the function of requiring 1 utterance, the function of crossing 1 utterance. the function of requesting 1 utterance, the function of offering 1 utterance. The third is the form of a directive speech act of invitation which is divided into the function of inviting 1 speech, the function of urging 1 utterance. The fourth is the form of directive speech act of advice which is divided into the function of advising 1 utterance, the function of suggesting 1 utterance, the function appeals to 1 speech, the function calls for 1 utterance, the function remembers 1 utterance. The fifth is the form of directive criticism which is divided into 1 speech reprimanding function, 1 utterance satirical function, 1 utterance scolding function. The sixth form of directive prohibition which is divided into prohibiting functions 1 speech, function prevents 1 speech. The findings of this study were then incorporated into a lesson plan for teaching persuasive writing to eighth graders in junior high school, this was done because the aim of persuasive writing or dialogue is to get the audience to act in the way the writer or speaker wants them to. The linguistic characteristics of persuasive texts are related to the form and function of directive speech acts, which aim to convince the speech partner or listener to act according to the intent intended by the speaker. The purpose of preparing teaching materials in the form of handouts is to simplify subjects to make them easier during the learning process, and to arrange materials in a practical and interesting way for students. Data from the analysis of the form and function of directive speech acts in the film "Next We Tell About Today" informs the preparation of persuasive text teaching materials, which also take Basic Competence (KD) of the applicable Indonesian language curriculum and Competency Achievement Indicators (GPA).