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This research explores positive politeness strategies in the 2020 film All the Bright Places by analyzing the characters' dialogue. It is based on Brown and Levinson's (1987) theory of positive politeness, supported by Halliday and Hasan's (1989) context of situation framework. Using a qualitative descriptive method, the study analyzes the film script. Data is collected through documentation, including note-taking and recording techniques, to identify relevant utterances. The findings show that fourteen out of fifteen positive politeness strategies from Brown and Levinson's theory appear in the film. Strategy 4, which uses in-group identity markers, is the most common. The characters often try to build solidarity and emotional connection. Other frequently used strategies include noticing the listener, offering or promising, and seeking agreement. These strategies reflect the characters' efforts to build and maintain relationships, show empathy, and manage social interactions. The study concludes that positive politeness strategies are essential in shaping the film's interpersonal relationships and emotional development. Overall, the research highlights how language use in film reflects psychological and social aspects of communication, offering insights into the role of pragmatics in fictional narratives.

Digital transformation in human resource management (HR) is a challenge as well as an opportunity for MSMEs in an effort to realize business sustainability. This research aims to explore how the digital adaptation process is carried out in MSME HR management practices, as well as identify the challenges faced in its implementation. Using a qualitative approach through in-depth interviews with MSME actors in the creative sector, the data was analyzed thematically to reveal the patterns and dynamics of digital transformation. The results of the study show that most MSMEs have adopted simple technology such as WhatsApp, Google Form, and video tutorials in the process of recruitment, training, and performance recording. However, the limitations of digital literacy of the workforce and infrastructure are the main obstacles. These findings indicate that the digitization of human resources in MSMEs is still gradual and adaptive, and is highly dependent on individual readiness and external support. In conclusion, digital transformation in MSME human resources not only requires technology, but also strengthens human resource capacity and work culture that is inclusive of change. The implications of this study encourage the existence of digital literacy mentoring programs and collaborative policies between business actors, the government, and educational institutions to strengthen the competitiveness of MSMEs in a sustainable manner.

This community service activity aims to improve financial literacy among students of SMAN 8 Tambun Selatan through socialization of personal financial records. Based on initial identification, it was found that many students did not understand the importance of recording income and expenses, and were not used to preparing a monthly budget. Through an interactive counseling approach and evaluation questionnaire, students were provided with an understanding of the basic concepts of financial management, the importance of distinguishing needs and wants, and the practice of daily financial records. The evaluation results showed that 96.6% of students understood the material presented, and more than 60% expressed interest in starting regular financial records. This activity proves that financial literacy education can encourage changes in attitudes and financial behavior that are wiser from school age.

This community service activity is a tangible form of the university's commitment to answering the challenges of the digital era. The issue and focus of this community service is that it is known that the manual attendance method that is still used by teachers is less effective in recording attendance, entry time, and lateness. Therefore, this study aims to implement a digital attendance information system to improve the accuracy and efficiency of attendance recording. Teacher training at Al-Imam Islamic School Junior High School aims to improve the student attendance system with an Android-based approach using AppSheets and Spreadsheets. The implementation of training on making an android-based student attendance information system with appsheets and spreadsheets at Al-Imam Islamic School Cileungsi Junior High School proved that teachers showed an increase in understanding related to the concept of making information systems, appsheets and spreadsheets, which included camera features, GPS, updated data in spreadsheets, to procedures for making applications using spreadsheets. Teachers learn that the attendance information system is not a difficult thing and in this day and age we are also required to enter the world of technology and digital to make teaching and learning activities easier and more fun, This increase in understanding is reflected in the results of pre-test evaluations and material presentations that show an increase in knowledge in understanding the concept of creating an android-based student attendance information system with appsheets and spreadsheets.

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.

Uncollectible receivables have a considerable risk and can reduce the level of company profitability. Therefore, every company needs to pay special attention to the management of receivables so as not to cause losses. One of the appropriate methods for recording bad debts in the financial statements is the reserve method. Therefore, the company forms a reserve based on estimates of receivables that are estimated to be uncollectible. The purpose of this study is to evaluate the way accounting treats receivables and how this impacts the financial statements. Using primary data, this research was conducted at KOPERINDO JATIM Kandat, which is located at Jl. Raya Kediri, Kandat Village, Kandat District, Kediri Regency, East Java 64173. Quantitative descriptive analysis was used to analyze the data. The results of the analysis show that, using the percentage of sales approach, the total amount of bad debts will reach Rp23,272,860 in 2024. In contrast, using the reserve method with the percentage of receivables approach, the amount of bad debts will reach Rp120,669,520 in 2024. Based on these results, the calculation of the reserve method with the percentage of receivables approach is in accordance with the theory, which aims to add the amount of accounts receivable to the total receivable.

This study aims to analyze intensive reading skills among fifth-grade elementary school students. Intensive reading is a vital skill that supports information comprehension and serves as a foundation for mastering other subjects. The research employs a qualitative descriptive approach using a case study method. Data were collected through direct observation, audio recordings, and document analysis of previous reading assessment results. Evaluation involved cognitive tests with multiple-choice questions and psychomotor observations while students read texts independently. The findings reveal variations in intensive reading skills among students, particularly in understanding text content, organizing ideas, diction accuracy, sentence structure, spelling, and note-taking ability. Most students could grasp the main idea and identify the plot well; however, challenges remained in using appropriate diction, maintaining consistent sentence structure, and achieving accuracy in spelling and note-taking. These results highlight the need for more effective teaching strategies to improve students’ intensive reading skills. This study is expected to contribute positively to the development of Indonesian language learning methods at the elementary level, better preparing students to face increasingly complex academic challenges.

This study aims to analyze intensive reading skills among fifth-grade elementary school students. Intensive reading is a vital skill that supports information comprehension and serves as a foundation for mastering other subjects. The research employs a qualitative descriptive approach using a case study method. Data were collected through direct observation, audio recordings, and document analysis of previous reading assessment results. Evaluation involved cognitive tests with multiple-choice questions and psychomotor observations while students read texts independently. The findings reveal variations in intensive reading skills among students, particularly in understanding text content, organizing ideas, diction accuracy, sentence structure, spelling, and note-taking ability. Most students could grasp the main idea and identify the plot well; however, challenges remained in using appropriate diction, maintaining consistent sentence structure, and achieving accuracy in spelling and note-taking. These results highlight the need for more effective teaching strategies to improve students’ intensive reading skills. This study is expected to contribute positively to the development of Indonesian language learning methods at the elementary level, better preparing students to face increasingly complex academic challenges.

This study aims to analyze the syntactic structure of sentences in english interactions between hotel receptionists and foreign guests. Specifically, it focuses on identifying sentence types, levels of sentence complexity, and syntactic functions that support professional communication at the reception desk. The data were collected from transcripts of 10 authentic interactions and 10 simulated conversations involving five professional hotel receptionists and five foreign guests with intermediate to advanced english proficiency. A descriptive qualitative approach was employed, with audio recordings transcribed and analyzed to identify dominant syntactic patterns. The results revealed that simple and compound sentences were the most frequently used, particularly in greeting, offering assistance, and clarifying information. Complex sentences appeared more often in handling guest complaints and explaining hotel policies. These findings suggest that mastery of varied syntactic structures enhances communication effectiveness in hospitality services. The study’s results are expected to contribute to the development of teaching materials for reception courses and communication skills training for hotel receptionists in the hospitality industry.

Correspondence administration activities play an important role in supporting the smooth operation of the school. At UPT SMP Negeri 27 Medan, manual management of correspondence previously caused various obstacles such as delays in letter distribution and difficulties in tracking archives. Therefore, a more effective and efficient correspondence management system is needed. This study aims to describe the implementation of a correspondence management system in improving administrative performance at UPT SMP Negeri 27 Medan. This study uses a qualitative descriptive approach with observation, interview, and documentation techniques. The results of the study indicate that the process of receiving and recording incoming letters has been running according to procedures and facilitates information management. The disposition of letters is carried out systematically and on target by the school leadership. The preparation and recording of outgoing letters is carried out by paying attention to good administrative rules. In addition, archiving, maintenance, and destruction of archives have begun to be carried out digitally, thereby increasing the efficiency and speed of administrative services.

In the learning process in Elementary Schools (SD), the use of audio media is one of the innovative approaches that can increase the efficiency and interactivity of learning. The purpose of this article is to thoroughly study the use of audio media as an interactive learning tool in SD. This review includes ways to implement it, the benefits obtained, and the problems and solutions that arise when implementing it. The discussion method is carried out by conducting literature research and analyzing learning practices applied in several elementary schools. Audio media, such as podcasts, educational songs, audiobooks, and sound recordings, can increase student engagement, strengthen their understanding of the material, and support auditory learning styles. In addition, this media can be used in various fields of education, especially English, Indonesian, and Religious Education. However, there are still several problems that hinder the use of audio media. These include limited facilities, lack of teacher instruction, and student readiness to listen actively. As a result, the right approach is needed. These strategies include creating interesting audio content, incorporating it into learning activities, and improving teachers' ability to utilize educational technology. Audio media can help elementary school students get a fun and meaningful learning experience if used in a targeted and creative way.

This study examines the implementation of an Electronic Medical Record (EMR) system at Hospital X in Kudus Regency and its impact on service efficiency, the quality of medical documentation, and regulatory compliance. A descriptive qualitative case study approach was used, involving eight key informants through interviews, direct observation, and document analysis. The findings reveal that EMR improves information accessibility, reduces recording errors, accelerates administrative processes, and enhances interdepartmental coordination. Key success factors include infrastructure readiness, continuous staff training, and managerial support. Challenges identified include limited skilled personnel, resistance to change, and high dependence on IT systems. A phased implementation, ongoing education, and technical assistance proved effective in facilitating digital transformation. The study concludes that EMR is a strategic component in developing a modern, integrated, and accountable healthcare system.

Deviant and negative behavior that we often encounter in children aged 2, 3 to 5 years is also called aggressive behavior. This attitude tends to cause harm to others if this behavior has shown an attitude of hurting or physically attacking. Internal and external factors can be the cause of a child behaving aggressively. Therefore, aggressive behavior can be reduced using certain techniques or methods, one of which is the fading technique. The purpose of this study was to reduce aggressive behavior in early childhood using the fading technique. The research design used in this study was Single Subject Design (SSD) or research with a single subject. The data collection technique used in this study used the observation technique with behavioral tally recording. In the study, 10 intervention sessions were carried out for 7 days with the results of a low aggressiveness categorization with a total score of 54 in the range of 52.5 <X ≤ 67.5. So it can be concluded that there is effectiveness in implementing the fading technique in an effort to minimize aggressive behavior.

The creation of the Muntei Tourism Village in the Mentawai Islands' South Siberut District is a calculated move that intends to draw tourists while also significantly enhancing the local economy and conserving the native way of life. This community needs the proper management plan because of its natural and cultural riches, which might be turned into a tourist destination. In this regard, village government institutions play a critical role in fostering community involvement, fostering local creativity, and incorporating potential into initiatives for the development of sustainable tourism. Observation, in-depth interviews, and recording were the methods used to collect data for this descriptive qualitative study, which involved informants from a variety of related fields. The study's conclusions highlight how crucial the village government's strategic role is in creating and carrying out policies for the development of tourist villages, especially Muntei Tourism Village. The tactics used not only take economic factors into consideration, but also preserve environmental equilibrium and enhance the community's cultural identity. It is envisaged that this research will contribute to a better understanding of sustainable and successful tourism village development techniques.

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

Madrasas and Islamic boarding schools are Islamic educational institutions that have a strategic role in shaping the character, morals, and competencies of students. In addition to carrying out the formal learning process, these two institutions are also centers for moral, spiritual, and social development. In their operations, madrasas and pesantren manage various administrative activities, such as student data collection, attendance recording, grade processing, teacher data management, lesson schedule preparation, and delivery of academic information to related parties. However, many institutions still use manual systems that rely on notebooks or separate applications that are not integrated. This condition poses a number of obstacles, including the high risk of recording errors, duplicate data that is difficult to track, the slow process of recapitulation of grades and attendance, and delays in the delivery of academic information. In addition, manual processes cause administrative management to be less efficient and prone to data loss. As the need for fast, accurate, and accurate information increases, technological solutions are needed that are able to integrate all administrative and academic processes in one centralized system. Web-based information systems are an effective alternative to improve work efficiency, minimize errors, and facilitate access to information for teachers, students, and guardians. With the implementation of a well-managed system, madrasas and Islamic boarding schools are expected to improve the quality of services and support a more modern, structured, and sustainable learning process.

This study aims to analyze the use of implications and patterns of violations and compliance with the principle of Grice's cooperation in Prabowo Subianto's political speech. This study uses a qualitative descriptive method with data in the form of transcripts from the YouTube video "Closing of the Third Congress of the Nasdem Party" on August 25, 2024. Data collection was carried out using the free listening technique and the recording technique. The results of the study showed that in the political speech analyzed there were 39 implicit speeches, consisting of 16 conventional implicit speeches (41%) and 23 unconventional implicit speeches (59%). In addition, it was also found that S 37 maximum violations and 13 maximum compliance. The most dominant violations were the maximum quantity (43%), followed by the maximum quality (16%), the maximum relevance (22%), and the maximum method (19%). Meanwhile, compliance with the maxim occurred most in the maxim of quality (31%), followed by maxim of relevance (23%) and maxim of means (15%). These findings suggest that politicians often use communication strategies by providing exaggerated information, conveying implicit messages, or shifting the topic of conversation to shape an image and influence public opinion.

The low quality of Dasawisma administrative management remains a major challenge in supporting the effectiveness of the Family Empowerment and Welfare (PKK) programs at the community level. This problem is characterized by poorly organized family data records, weak documentation of activities, and limited understanding among administrators regarding the strategic role of administration as a basis for planning and decision-making. This Community Service Program (PKM) aims to improve the quality of Dasawisma administration through collaboration between higher education institutions and Dasawisma groups as an effort to strengthen community organizational governance. The method employed is a participatory community organizing approach, encompassing stages of joint planning, technical administrative assistance, training, and reflective evaluation. The results indicate an improvement in administrators' understanding and skills in managing administrative tasks, the establishment of more systematic data and activity recording systems, and increased participation and organizational ownership among Dasawisma members. Furthermore, the program encouraged the emergence of local leadership and collective awareness of the importance of as an instrument for institutional strengthening. Overall, collaboration with higher education institutions proved effective in promoting sustainable improvements in Dasawisma administrative governance.

Bankruptcy as a debt settlement mechanism in Indonesia has a significant impact on all debtors' assets, including intellectual property rights such as trademarks. In practice, many companies have licensed trademarks to third parties before being declared bankrupt, resulting in legal uncertainty regarding the validity of the license agreement and protection for the licensee. This study aims to examine the implications of bankruptcy on the validity of trademark licenses and analyze the legal position of licensees according to the Bankruptcy Law. The research method used is normative juridical with statutory and conceptual approaches, as well as qualitative analysis of primary and secondary legal materials. The results show that the rights to the licensed trademark remain part of the bankruptcy estate and are under the management of the curator. The license agreement can be continued if it benefits the bankruptcy estate, but can be terminated by the curator if it is considered burdensome. The legal position of the licensee is highly dependent on the recording of the agreement at the DJKI and the policy of the curator. The implications of this research emphasize the need for clearer regulations to provide legal certainty and balanced protection for all parties involved in bankruptcy.