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The Ministry of Education and Culture in 2022 presents challenges in the education sector. The problem was solved by the government by making the Freedom to Learn Program policy. The purpose of this study: to analyze the time allocation and the theme of the choice of implementation of the P5 independent curriculum and to analyze the principles, benefits, design implementation and management strategy of the P5 independent curriculum at SD Marsudirini Gedangan, Semarang. The method is qualitative with a case study approach, research data uses primary data, data collection techniques by observation, observation, recording observations, and structured interviews, data validity techniques by triangulation of data sources. The findings are that the independent learning curriculum is quite fun and does not make it difficult for teachers and students at SD Marsudirini Gedangan. Uncertainty was felt when the teachers did not know the process for implementing the main harvest in December 2022 and there was no BOS allocation fund to support project implementation. The implication of this research is to provide an overview of the implementation of a fun independent learning curriculum, so that in the 2023/2024 academic year schools are increasingly ready to implement the full learning independent curriculum

this study aims to determine and analyze the effect of capital structure, company growth and dividend policy on firm value in manufacturing sector companies listed on the indonesia stock exchange. The population in this study are all manufacturing sector companies listed on the indonesia stock exchange during the 2017-2021 observation period is 80 companies. The number of samples in this study were 16 companies with a total of 80 observations. Sampling in this study using purposive sampling technique. This study uses secondary data obtained from the indonesian stock exchange website. Methods of data analysis using multiple linear regression and statistical t-test. The results of the study show that, capital structure has a positive and insignificant effect on company value. Company growth has a negative and insignificant effect on company value. Dividend policy has a significant positive effect on company.

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.

Digital marketing can be a solution to solving problems that have been experienced by MSME actors, namely product marketing problems. Especially in Musir lor Village, Kec. Rejoso, Kab. Ngajuk, East Java Province, where there are several UMKM that have the potential to be developed to become more productive. However, the lack of understanding of digital marketing causes these UMKM to not develop further on a large scale. This is based on the results of observations and the implementation of location surveys in the village of Musir Lor which is a form of research method in the analysis of problems with Musir Lor UMKM owners, namely the lack of awareness of the residents of Musir Lor Village about the importance of Business Identification Numbers, as well as the lack of understanding in increasing business value. or the image of a product to support product quality improvement and increase the interest of potential consumers in an UMKM product. Some UMKM build businesses with minimal knowledge of UMKM business owners causing a lack of knowledge about product brands. Therefore, in branding or rebranding a product, it must be understood that an attractive, unique and easily recognized design is very important. Therefore, several alternative strategies that need to be considered in building a brand are logos that are appropriate to the line of business, banners and business stamps, more attractive and modern packaging designs. In this modern and technological era, it is certainly not far from operating digital applications that must be understood by UMKM business actors as a form of effort to increase the development of an UMKM, such as operating an online marketplace, social media and operating a financial management application to manage finances in a structured manner.

Phrases can start with a preposition or a verb and also can just be the subject.  Phrases are in a syntactic function which is formed from a combination of words.  Often found in the text in a sentence, for example, is one of which is in the Book-Based Play and Learning Guide for Early Childhood Teachers.  This study discusses the analysis of the use of phrases in the textbook.  The aim is to find out the relevance of the sentence study of the types of phrases contained in book-based play and study guides for early childhood teachers.  This study uses a qualitative method with a descriptive approach. The data collection method uses observation techniques and examines how the language is applied, and the note-taking method is also used to record the structure being analyzed.  This study found that there are 3 verb phrases, 3 adjektiva phrases, 3 numeral phrases, 3 noun phrases, 3 exocentric phrases, and 3 endocentric phrases.  One of the benefits of this research is that we understand more about the types of phrases in each sentence.

Society always experiences critical periods in social life. This critical situations raises people’s trust in everything that is metaphysical as an alternative to solving problems in their social life. Rural communities, especially the people of Banyuwangi, are very thick with cultural values and spritual beliefs that are influenced by osing customs as a history of Blambangan. This study aims to analyze the habitus, capital realm, and social practices of the Kemiren Village community related to culture. This study uses a qualitative method with an ethnographic approch to understand the social setting of Kemiren village. The theory used in this study is sosial practice theory from Pierre Bordieu. The locatin of this research was conducted in the Kemiren Traditional Tourism Village, Banyuwangi regency. The subjects of this research are the community and customary stakeholders who act as cultural agents in customary and cultural social practices. The results of this study indicate that the habitus of the Kemiren village community in carrying out varios traditional rituals. The habitus of community rituals is influenced by internalization and socila structure in the meaning of cultural values carried out by the Kemiren village community. The dominant village community capital and cultural agent is social capital. Cultural agents and the village community have good realtions that are able to create economic benefits and recognition from the Tourism Office and Banyuwangi Goverment.

In various efforts to improve the economy of the Indonesian people, the role of MSME actors is considered very important to support and sustain people's lives. Many sectors have succeeded in encouraging the government to build structure and development in improving the Indonesian economy by providing employment and fully supporting MSME actors to further develop. The position of MSMEs itself is very undoubted because they managed to survive and become the driving force of the Indonesian economy during the crisis some time ago. Likewise, the influence of globalization can lead to very tight competition in export-import activities or international trade, so that economic growth and the welfare of some people can be achieved broadly and evenly. With the government's role in supporting the competitiveness strategy and development of MSMEs, new features are needed.

Geothermal energy is a renewable energy source that can be used to generate electricity, heat homes and businesses, and provide hot water for industrial processes. The interior of the Earth is hot, and this heat can be transferred to the surface through geological structures such as faults, fractures and sedimentary basins. These structures provide pathways for geothermal fluids to flow, and they can also trap these fluids, creating geothermal reservoirs. The type and size of geological structures that affect geothermal energy can vary depending on the location. For example, in some areas, faults and fractures are the most important structures, while in other areas, sedimentary basins are the most important. The distribution of these structures also plays a role in determining the potential for developing geothermal energy. The study of geological structure is very important to understand the distribution and potential of geothermal energy resources. By understanding how these structures influence the circulation and accumulation of geothermal fluids, we can develop and better manage these resources. This abstract provides a brief overview of the topic of geothermal energy and the role of geological structures in this field. It is intended to provide a starting point for further research and discussion.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

This study focuses on the analysis of the study of sentence types in prose text literary works. The formulation of the problem in this study is how the arrangement or sentence structure is contained in the prose text of the Bahasa Indonesia Tingkat Lanjut Cakap Berbahasa dan Bersastra Indonesia Kelas XI Kurikulum Merdeka textbook. Prose text is a genre in literature which is commonly called fiction or narrative text. Prose texts presented in narrative form contain various types of sentences. Sentence types are divided into declarative sentences, interrogative sentences, imperative sentences, and exclamatory sentences. This research was conducted with the aim of finding and describing types of sentences based on syntactic structures in prose texts of the Bahasa Indonesia Tingkat Lanjut Cakap Berbahasa dan Bersastra Indonesia Kelas XI Kurikulum Merdeka textbook. The method used in this study is a descriptive qualitative approach combined with note-taking techniques for the data collection process and syntax analysis techniques. Qualitative research is included in the methodology used for research procedures that produce descriptive data. Based on the analysis that has been carried out on prose texts, it is known that of the 3 prose titles analyzed, namely “Penggali Sumur yang Ingin Pensiun”, “Saat Ayah Meninggal Dunia”, and “Janji Ayah” there are only three types of sentences, namely 229 declarative sentences, 17 question sentence, and 1 imperative sentence. So, it can be concluded that there are no exclamatory sentences in the prose text but are strongly influenced by declarative sentences.

History of the Development of Philosophy We can conclude that Philosophy, as a scientific discipline that questions the nature of existence, knowledge, values, and reality, has gone through a long journey and is full of revolutionary thoughts throughout human history. The development of this philosophy not only reflects changes in human views of the world, but also emerges as a response to intellectual challenges, social changes, and scientific developments that have occurred from time to time. The earliest period in the history of the development of philosophy is the philosophy of ancient Greece. In ancient Greece, philosophers such as Thales, Socrates, Plato, and Aristotle introduced fundamental questions about the universe, ethics, politics, and knowledge. They try to understand the universe and human place in it through reason and reason. After the Greek classical period, philosophy underwent changes during the medieval period. During this time, Patristic and Scholastic philosophy became dominant. Patristic philosophy is closely related to early Christian thought and the influence of Church Fathers such as St. Augustine. At the same time, Scholastic philosophy, influenced by the work of Aristotle, attempted to integrate philosophy with Christian theology. The next period in the history of philosophy is the Age of Enlightenment, during which philosophy underwent major shifts. Philosophers such as Descartes, Kant, and Voltaire advocated ideas of rationality, freedom, and scientific progress. They challenge traditional dogma and authority and advance knowledge through rational thinking and the scientific method. The development of modern philosophy also includes schools such as German idealism led by figures such as Kant, Hegel, and Schopenhauer. They focus on thinking about consciousness, ideals, and oneness in search of an understanding of reality. In the 19th and early 20th centuries, important schools such as empiricism and utilitarianism emerged. Philosophers such as John Locke, David Hume, and Jeremy Bentham stressed the importance of experience and utility as the foundations of knowledge and ethics. Then, pragmatism and the analytic school, pioneered by figures such as William James, Bertrand Russell, and Ludwig Wittgenstein, put forward the practical use of knowledge and language in achieving a better understanding. Contemporary philosophy involves various schools of thought. Schools such as phenomenology (Husserl), existentialism (Sartre, Camus), hermeneutics (Gadamer, Ricoeur), and structure.      

The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance

This study aimed at developing the learners’ ability of the English language. Seen from the successfulness of one in studying the language, Non-formal English Course has much contribution to the English language teaching. The Non-formal English course is denoted as the enrichment toward the students that is studying English in junior, senior high school and event in the university. This research constitutes casual comparative study with the main objective is the English students at Hamzanwadi University, Lombok, Indonesia. The numbers of accessible population in this study are 40 students who follow and did not follow Non-formal Course of English. Data was collected using semi-structure interview. The result revealed that the mean score of students’ speaking performance who followed Non-formal English was 78.25. It proved students’ speaking performance who followed Non-formal English course was high. However, after calculating the comparison of the students’ speaking performance who follow and do not follow it, the researcher found only 3.55 of t-test which means the degree of comparison between them was high comparison. In conclusion, this analysis found the students’ speaking performance who followed Non-formal English Course and those who did not has high comparison.

Economics is an interesting field of study if studied from a historical perspective, in its journey, Malang apparently is not only the center of coffee plantations. Malang at that time had a large sugar factory (PG). As the economy of Malang City grew, the number of sugar factories continued to increase. This transformation extends to the trade and service sector which has brought Malang to play an important role as one of the pillars of the economy in East Java. In this research, the author used a qualitative method. The key to the successful evolution of the Malang region's economy is the synergy of political authority (government), the central bank as the monetary authority (BI Malang), and business actors so that they can become a transformative collective force in developing programs with an insight into regional potential and the institutional capacity of the local community, to the ability to adapt and capture new opportunities that arise in a rapidly changing economic order and environment is developed.

This paper provides a literature review that focuses on the relationship between human capital and performance essentially at the firm level. Measurement of human capital is not intended to determine the intrinsic value of HR, but rather the impact of HR behavior on organizational processes. This measurement is important to determine the effectiveness of the company's strategy on how much the employee contributes to improving performance in an increasingly advanced business environment. says there are two main strengths why human capital measurement is the main center of attention in the business community. First, competition in the business environment is a result of the globalization of trade and the development of several key sectors such as telecommunications, transportation and financial services. Second, the rapid development of information technology, especially after the emergence of the internet. These two developments have dramatically changed the business structure and pushed intangible assets to play an increasingly important role for companies.

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

YPDPA was formed due to a desire to spread the good news in general in North Sumatra to students. YPDPA believes in salvation that salvation is not the result of our work or our efforts but because of God's gift. This study aims to determine the structure and function of YPDPA's leadership in Tarutung, to be precise at Perumnas. The method used by the author is descriptive qualitative method. The results of the research revealed that the YPDPA leadership structure existed in each district/city and assigned one person as coordinator in the sector section. For the leadership function in the sector carry out tasks according to directions from the YPDPA head office.    

This study aims to test and analyze the effect of Profitability, Capital Structure, Dividend Policy, and Firm Growth on Firm Value in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data used is in the form of secondary data obtained from the firm's financial statements. This study used purposive sampling techniques with a total sample of 63 companies that met the criteria from 2018 to 2020. The regression model used in this study is a multiple linear regression model. The results showed that Profitability and Dividend Policy have a positive and significant influence on the value of the firm. The Capital Structure has a positive and insignificant influence on the value of the firm. Meanwhile, Firm Growth has a negative and insignificant influence on Firm Value.

This study explores the utilization of simple Augmented Reality (AR) technology to enhance customer engagement in the marketing programs of small and medium-sized enterprises (SMEs), specifically focusing on Anna Rental Perlengkapan Bayi in Semarang. The research employs an experimental design, developing and evaluating an AR-based information system prototype. Data collection methods include structured interviews, direct observations, and analysis of Instagram post performance. Results indicate a significant increase in customer engagement with AR content, showing an increase from fewer than 100 viewers for regular content to approximately >200 viewers for AR content, with 5% of these engaging further by clicking the AR link and 2% proceeding with a call-to-action. These findings align with existing theories on the effectiveness of interactive technologies in marketing. The study concludes that AR technology can substantially enhance customer engagement and suggests that SMEs adopt such technologies for improved marketing outcomes. Practical implications highlight the need for training and support for SMEs to implement AR effectively. This research provides a foundation for further studies on AR applications in SME marketing strategies in Indonesia.

Currently in an environment full of competition, the use of competitive advantage for companies must be very agile and adaptive. While it is often unable to establish a certain level of performance based on existing technology advancements, companies also frequently tap into new emerging technologies. How to address business appropriately as a way for companies to simultaneously exploit their current competitive advantages while exploring opportunities for the future. This achievement is based on a balance between exploration and exploitation which consists of more than just allocating resources in proportion between the two processes. So as will be discussed, For exploration to exploitation is a process that should be, different structures and cultures.