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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.

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.

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.

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.

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.  

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 research included the head of the laboratory, laboratory staff, physics teacher, students, and physics laboratory facilities at SMA Negeri 4 LANGSA as subjects. Data collection techniques comprised observation sheets, questionnaires, interview guides, and documentation. The study's results encompassed interviews conducted with the head of the laboratory, physics teachers, and students. These findings will be presented in a table format. Based on observations at SMAN 4 Langsa, the laboratory equipment was deemed relatively good, with nearly 80% completeness. Consequently, it can be concluded that the standardization of the physics laboratory's facilities and infrastructure at SMAN 4 Langsa is close to meeting good standards due to its sufficient facilities and infrastructure. However, the standardization of physics laboratory management competency at SMAN 4 Langsa is not fully compliant with the regulations outlined in the Minister of National Education of the Republic of Indonesia's No. 26 of 2008. Additionally, the effectiveness of utilizing physics laboratory facilities and infrastructure at SMAN 4 Langsa indicates poor quality.

Parents are the primary and first educators for their children, because it is from them that children first receive education. The role of parents as the main and first educators for children is also due to their heredity being destined to be parents who give birth. So naturally, like it or not, parents who are the main and first responsible for children can receive education. The parenting style of parents of children with special needs is very influential in the survival of children with special needs in the future, if parents cannot choose the right parenting style it will have an impact on the child's development process. Children with special needs are children who need extra attention from the people around them, both parents, teachers, relatives and peers. Children who have special needs do not have to be shunned or avoided but rather need to be approached and given assistance, so that the child's potential can develop properly. For children who experience health problems, both physically and mentally, special services should be given compared to other children. Likewise in learning activities, they must be provided with facilities and infrastructure according to their needs which can support the success of learning, especially to help their physical and mental development towards a better one.    

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.

In the development of increasingly developed technology and the demands of the community's needs for infrastructure facilities, it also affects the development of a construction field. This is also no exception in the manufacture of mortar which is used as a non-structural material in buildings. In making mortar itself, it is also influenced by developing technological developments, one of the types affected is pozzolan mortar. Pozzolan mortar has added materials derived from nature or industrial waste. In Indonesia, waste from eggshells is increasing every year, because eggshells are one of the people's favorite food ingredients. The eggshells have contain calcium carbonate (CaCO3) compound which is an element than cement. The materials of making the mortar itself are water, cement, and sand.  This research aims to utilize egg shell waste as an added material in mortar with variations in the percentage of 0%, 5%, 10%, and 15% eggshell powder. From the results obtained, the addition of eggshell powder at maximum compressive strength lies at a percentage of 15% of 300 MPa.

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.

According to Law No. 36 of 2009, health is a state of health, both physically, mentally, spiritually and socially that allows everyone to lead a socially and economically productive life. To ensure this health, the government established a health insurance known as the National Health Insurance (JKN). In its implementation, the JKN program experienced several challenges and obstacles. Therefore, this study aims to evaluate the JKN program in terms of increasing public health access. The research method used was a literature review obtained from eight journals from the Google Schoolar online database  between 2018 and 2023. Based on BPJS Kesehatan data as of October 2022, as many as 89.35% of the entire Indonesian population has been guaranteed health financing through the JKN program. There are several factors that affect the implementation of the JKN program, namely internal and external factors. To overcome this, various strategies are needed to optimize the JKN program in Indonesia. In addition, collaboration between stakeholders and the implementation of digitalization of health services in various health care facilities are also needed as readiness to face the global world. In its implementation, the implementation of JKN still experiences various obstacles such as low stakeholder readiness and responsiveness,  facilities and infrastructure that have not been maximized, and regulations regarding the JKN program have not been available and socialized properly.

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 paper discusses the industrialization strategy with a focus on the pattern of Small and Medium Industries (IKM) and Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Industrialization has become one of the important efforts to drive a country's economic growth. In the Indonesian context, SMEs and SMEs have a significant role in economic development and job creation. This paper outlines existing patterns in the SMI and MSMEs industry in Indonesia, and describes strategies that can be used to encourage the industrialization of these sectors. In this analysis, several important factors will be discussed, including government policy support, infrastructure development, access to capital and technology, and capacity building and training.

This study is entitled "Legal Protection of Children as Criminal Actors. Nowadays there are often criminal acts committed by children. The problem in this study is the legal protection for children as perpetrators of crime in accordance with the juvenile criminal justice system in Indonesia and its implementation in the Merauke region. The research method used is a juridical-empirical legal research method with a fact and legislation approach. The existing law is used as a guideline about what people should and should not do and see the phenomena that occur in the field. The forms of protection provided to children in conflict with the law are based on Law no. 11 of 2012 concerning the Child Criminal Justice System, which provides protection to children in the stages of arrest and detention, investigation, prosecution, trial and coaching, and through the application of diversion. The conclusion of this study is that children as perpetrators of torture must be treated humanely, accompanied, provided with special facilities and infrastructure as well as sanctions given to children in accordance with the principle of the child's best interests.

The development of digital technology has had a significant impact on the use of demand deposits in the trading business. This discussion aims to analyze the effect of the application of digital technology on the use of demand deposits in the retail industry. Several retail companies are still facing challenges related to technological infrastructure and the availability of reliable internet access. In order to optimize the use of demand deposits in the trading business with the adoption of digital technology, retail companies need to involve employees in training and developing technology skills. Attention to data protection and customer privacy is also required and the development of strategies to promote consumer acceptance of digital payment methods.    

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.

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.