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Speech acts are communication activities that occur when someone delivers a speech to an interlocutor in a certain context and situation. Understanding the context and situation is very important to understand the intent of the speech. However, misunderstandings can occur, especially in indirect communication through digital media, such as YouTube channels. This study focuses on illocutionary speech acts that appear in 5 dare learning videos on the Ruangguru platform. Illocutionary speech acts contain the intent and function of speech, with various variations. The purpose of this study is to analyze the intent of speech in various illocutionary speech acts contained in the video. This study uses theoretical and methodological methods, with a qualitative descriptive approach. Data were collected by watching videos and recording illocutionary speech which was then analyzed. The results of the study showed five types of illocutionary speech acts: (1) assertive, (2) commissive, (3) directive, (4) expressive, and (5) declarative. These findings provide an understanding of the intent of the utterances spoken, so that the speaker's message can be understood well by the interlocutor.

This training aims to serve the community to provide an understanding to grocery store entrepreneurs about the importance of recording or bookkeeping of their activities and business progress, and to introduce the BukuWarung application to grocery store entrepreneurs in Marga Bakti Village. The problem found was their lack of knowledge and understanding of accounting, especially recording and bookkeeping to the preparation of financial reports. Their previous understanding that recording and bookkeeping were difficult, troublesome, and time-consuming became an obstacle to learning accounting. In the era of IT-based technology and the Internet of Things (IoT), the use of BukuWarung-based technology that can be accessed anywhere has become a basic human need. The BukuWarung-based bookkeeping application can be used as a tool for recording the flow of money in and out that can be used easily and applicatively for business actors, both small and medium.

Micro, small and medium-sized enterprises (MSMEs) have the potential to generate new jobs, offer diverse economic services to society, and contribute to accelerating national growth and stability. Of course, MSMEs are a very important sector of the national economy that can affect the lives of people in general.One of the objectives of this research is to find solutions to the problems found in the business information system of Dim Sumeya MSMEs in Pangandaran. Furthermore, data collection techniques are applied through observation and interview stages. This study was carried out by applying descriptive qualitative techniques which include analysis, summary of phenomena, as well as direct depiction of phenomena from data obtained through observations and interviews. The study collected information through interviews with the owner of Dim Sumeya. The results indicated that Dim Sumeya has not maximised its digital financial transaction recording and still does it manually. As a result, the author recommends the use of the BukuWarung application. Through this application, Dim Sumeya can support their micro, small, and medium enterprises (MSMEs) in the management of the financial system, thus minimising the risks associated with using the application.

In the rapidly evolving digital era, online commerce has become a phenomenon that dominates the business world. One important aspect of the online trade ecosystem is the role of resellers. Online shop resellers have become a vital element that connects producers or product owners with end consumers through digital platforms. Resellers act as intermediaries that bridge the process of product distribution from its source to the hands of consumers. The main issues include marketing competition, unilateral product cancellations by customers, and defective or incorrect items. The research question used by how online shop resellers overcome business competition challenges in the era of digitalization? This research adopts a qualitative approach using field study methods. This research concludes that operating as an online shop reseller involves several risks, and to address these challenges, various improvements can be made in marketing techniques, risk management implementation, and cash flow recording techniques to overcome the ambiguity of profits generated in the online reseller business.

An information system is used to manage and present data so that it benefits an organization. Effective financial management is crucial for government agencies, including the Medan City Transportation Department, to ensure transparency and accuracy in financial records. However, the manual method still used has weaknesses, such as recording errors and reporting delays. Therefore, this study aims to design and develop a web-based financial information system to address these issues.The system features transaction recording, financial reporting, real-time data processing, and more efficient budget management. This study uses the waterfall software development approach, which includes analysis, design, implementation, testing, and maintenance. The results show that this system can improve work efficiency, reduce errors in financial management, and support data-driven decision-making.  

Blockchain as a techonological tool that will change the way transactions in business and asset-based management are based. Simply put, blockchain is described as a series of records containing data managed by a group of computers in which there is no single entity, basically a blockchain like a digital ledger that can be accessed by anyone. The purpose of this study is to find out how the transformation of the development of accounting recording systems using blockchain technology is based on the results of analysis from literature studies. Literature study is a method of collecting data from various reference books and research results that have been referenced with the aim of obtaining a foundation for the problem being researched. The result of this research is how to transform traditional accounting into internet-based accounting using blockchain. This research provides implications regarding the application of blockchain to real-tine accounting reporting.

Representative speech acts are an important aspect in pragmatics that helps understand the application of speech acts, especially in the context of learning videos on digital platforms such as YouTube. This study aims to provide readers, especially students of the Indonesian Language and Literature Education study program, with an understanding of the meaning, various types, and application of representative speech acts contained in the "Pengantar Sastra Indonesia" video on the "Restu Bias Primandhika" YouTube channel. This research sees video not only as a medium of information, but also as a tool that influences the interaction between speakers and listeners. This research uses a pragmatic approach by using a qualitative descriptive method. The data collection technique in this research uses the method of free listening and recording technique, which allows researchers to observe and record speech acts in their original context. The research found 113 representative speeches divided into eight main categories: stating, showing, mentioning, informing, suggesting, explaining, giving examples, and speculating. Of the 113 utterances, there are 16 utterances of stating, 6 utterances of mentioning, 14 utterances of showing, 23 utterances of informing or telling, 17 utterances of suggesting, 18 utterances of explaining, 13 utterances of giving examples, and 6 utterances of speculating. These findings show the various ways speakers use language effectively and persuasively. This study is expected to provide insight for readers regarding representative speech acts and become a reference for further studies in diverse communication contexts.

This study aims to describe: (1) the meaning of utterances containing conventional implicatures in the novel ‘The Years of The Voiceless’ by Okky Madasari, (2) define the function of utterances containing conventional implicatures in the novel ‘The Years of The Voiceless’ by Okky Madasari, and (3) describe the types of utterances containing conventional implicatures in the ‘The Years of The Voiceless’ by Okky Madasari based on Grice’s theory about implicature. The research method was descriptive qualitative method. The data in this study are sentences in utterances containing implicature. The data in this study were obtained by reading, recording and note-taking techniques. The findings are as follows. There are 8 forms of conventional implicature found. Based on the results of the classification that has been done, there are four intentions, 1 utterance of the intention of commanding, 1 utterance of the intention of pride, 1 utterance of the intention of giving information. Types of utterances that contain conventional implicatures in the novel 'The Years of The Voiceless'. Each implicature has a function. The function of conventional implicatures in the novel can be categorized into three functions, namely 1. implicatures that function as persuasive or persuade, 1 implicature that functions as directive, namely giving advice, 1 implicature that functions as expressive, namely showing hatred. Based on the results of the classification that has been done, there are two classifications, 1 type of declarative speech (statement), 1 type of imperative speech (command).

This study aims to find out and analyze the study of the default judiciary in the implementation of the lending agreement between creditors and debtors based on case number 71/PDT. G/2023/PN KPG. This research is a normative law research that uses primary legal materials and secondary legal materials. The approach methods used in this study include the Case Approach, the Conceptual Approach, and the Statute Approach. The researcher performs this technique by collecting source materials and then doing so by reading, studying, analyzing, recording and interpreting points related to the problems or legal issues raised by the researcher. The results of this study show (1) The form of default committed by the defendants or debtors as contained in decision number 71/Pdt. G/2023/PN. Kpg The form of default committed by the debtors and/or the defendants as the judgment in question is a form of default "carrying out the achievement but not as it should" (2) The legal consequences that must be borne by the defendants are having to pay compensation that is many times the amount of the previous loan, namely from Rp. 350,000,000,- (three hundred and fifty million) to Rp. 612,847,022,-  (six hundred and twelve million eight hundred and forty-seven twenty-two rupiah) and must pay the cost of the case and must give up the bail if seven days after the legally effective judgment remains to be confiscated and the factors that cause the perpetrators of the default can be categorized into internal factors and external factors.

This study aims to analyze the inconsistency of paragraphs in articles published in the November 2024 edition of Larise magazine. The approach used in this study is qualitative descriptive with data collection methods in the form of observation and recording. The results of the analysis revealed that the incongruity of the paragraphs was caused by several factors, such as the lack of transitional sentences, irregular order of details, and unnecessary repetition of words. Although some paragraphs have implemented the cohesion element correctly, some sections still struggle to connect ideas effectively, making it difficult for readers to follow the flow of the article. These findings show the importance of increasing the use of cohesion techniques to make texts more structure and easy to understand. Magazine writers and editors are advised to improve the application of cohesion elements to improve the cohesion of the text and make it easier for readers to follow the flow of thought. Thus, this study contributes to a deeper understanding of the application of cohesion techniques in print media writing and highlights the need for improvement in these areas to achieve more effective communication. Keywords: cohesion; paragraph incompatibility; majalah larise

Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009 concerning Amendments to Law Number 31 of 2004 concerning Fisheries recognizes corporations as subjects of criminal acts in criminal acts in the fisheries sector, but the corporations are not held criminally responsible.This research is a normative legal research, using a statutory approach and a conceptual approach with literature study techniques or document studies. The processing of legal materials is carried out with several processes, namely the validity of legal materials, classification of legal materials, recording legal materials and analysis of legal materials. Analysis of legal materials is carried out in a normative qualitative juridical manner with descriptive and prescriptive analysis. The results of this study indicate  first, the regulation of corporate criminal liability in the current Fisheries Law still has shortcomings/weaknesses, namely it does not clearly formulate when a corporation is said to have committed a crime and based on the history of the development of corporations as subjects of criminal law, corporate criminal liability in the current Fisheries Law is still at stage II where corporations are recognized as perpetrators of criminal acts, but their criminal liability has not directly affected the corporation and only the corporate administrators are responsible. Second, the regulation of corporate criminal liability in the future can be seen in the Fisheries Bill which has answered the weaknesses/deficiencies in the Fisheries Law and has accommodated corporate criminal liability where corporations can be subject to principal or additional criminal sanctions for the crimes they commit.

Online media has become the primary source of information for modern society due to its quick access and ease of news presentation. However, this development also poses challenges, particularly in maintaining writing quality, such as diction accuracy. Appropriate diction plays a crucial role in delivering clear messages, avoiding misunderstandings, and preserving media credibility. This study aims to analyze diction errors in the daily online news jateng.akurat.co edition of November 12, 2024, including non-standard word usage and word mismatches. This research employs a qualitative descriptive method to identify the types of errors, their causes, and their impacts on readers. Data were collected using documentation techniques by observing, recording, and analyzing the news texts published in the selected edition. The analysis process involved comparing diction usage with applicable linguistic norms and relevant contexts. The findings reveal several common errors, such as the use of terms that do not align with formal language norms, inappropriate word choices, and the improper adaptation of foreign words. Diction errors can create reader confusion, diminish media credibility, and affect perceptions of the information conveyed. This study highlights the importance of accurate diction selection in journalism, especially for regionally based media, which must consider cultural contexts and local values. These findings are expected to serve as a guideline for enhancing linguistic accuracy in digital journalism, maintaining media credibility, and supporting journalism's role as a pillar of a healthy democracy.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

This community service activity aims to improve the financial management ability of Micro, Small, and Medium Enterprises (MSMEs) chips in Tunggulsari Village, Brangsong District, Kendal, Central Java. Given the limited access to technology, the mentoring approach is carried out flexibly, combining manual and digital methods. Training focuses on using notebooks, simple tables, and calculators. For MSMEs that have access to smartphones, training is given on using simple financial recording applications. The activity results showed a significant improvement in the ability of MSMEs to record transactions and understand simple financial statements. Despite the obstacles to access to technology, this activity has succeeded in increasing financial capacity with an adaptive approach. Thus, it is hoped that MSMEs in Tunggulsari Village can make better business decisions and improve the competitiveness of MSME chips.

Along with the advancement of time, technology in the era of globalization demands that humans work more professionally, and it is required in various fields or public institutions and organizations that use computers to support operational activities and internet networks across different levels of society. SMP Negeri 4 Mauliru is one of the Junior High Schools located in Mauliru Village, Kambera District, East Sumba Regency, East Nusa Tenggara Province. This school has a mission to improve the quality of education and always strives to provide quality guidance to its students. The payment of the Committee Fund is an agreement among the parents or guardians of students to support the school's needs that are not covered by the BOS (School Operational Assistance) funds. One of the school's operational activities that is essential for supporting the Committee Fund payment system still uses a conventional system, particularly in the preparation and payment of the committee fund, where a ledger book is still used for recording payments. This results in a long process and frequent errors in ledger book entries. The Committee Fund is a recurring payment that students must pay to the school once a month. The purpose of this research is to create a Web-Based Committee Fund Payment Information System at SMP Negeri 4 Mauliru to facilitate the school treasurer in recording committee fund payments in the ledger book. This research uses the waterfall development method. Waterfall is the most commonly used software development model. Several stages in the waterfall model include: Analysis, Design, Implementation, Testing, and Maintenance. Based on the results obtained, the average value of 70% falls within the "acceptable" range with a grade scale of "C" and adjective ratings in the "OK" category. Thus, the developed payment information system is suitable for simplifying the committee payment process for students.

The presence of Indonesian language in religious talks serves a significant purpose as an effective tool for communicating Islamic teachings. This research centers on how Ustadzah Halimah Alaydrus employs Indonesian in her sermons, noted for their respectful, clear, and pertinent presentation to listeners. The foundation of this investigation lies in recognizing the value of language analysis as a method of outreach that can engage diverse segments of the community. The inquiry focuses on how Ustadzah Halimah adeptly uses Indonesian to effectively communicate religious ideas in a precise manner. The research employs a descriptive qualitative method using a case study design. Data collection included reviewing recordings of lectures that were widely shared, conducting linguistic analyses, and performing supplementary interviews with audience members to gauge their reception of the language used. The findings indicate that Ustadzah Halimah incorporates straightforward yet impactful Indonesian words, modifies her tone between gentle and assertive, and weaves in inspiring stories relevant to daily experiences. This technique has proven successful in establishing a deep emotional link with the audience, enhancing their comprehension and acceptance of the conveyed messages. The study recommends that preachers receive training to refine their language abilities and implement these skills in their teachings. Within the academic field, this research adds to the body of knowledge in pragmatic linguistics and preaching communication, particularly in analyzing how language can serve as a persuasive tool that positively affects listeners. Therefore, the effective use of proper Indonesian should be further leveraged as a strategic approach to preaching in contemporary society.

SMEs (micro, small and medium enterprises) are very important for the Indonesian economy. However, many MSMEs do not understand the importance of having an NIB (Business Identification Number) as proof of the legality of their business. A similar thing also happened in Buduran Village, Sidoarjo. This community service program aims to provide MSME players with an understanding of how to register and obtain NIB. The activity begins with observing the situation, recording the perpetrators, as well as providing socialization and assistance. After participating in this activity, it is hoped that business actors will better understand and be able to manage their NIB. It is hoped that this program can continue to help more MSMEs in Sidoarjo Regency.

This Letter Archiving Information System is designed to enhance the efficiency and effectiveness of document management at the Department of Manpower Office in Asahan Regency. The system focuses on managing incoming and outgoing letters, which are routine tasks performed by an agenda officer as part of administrative duties. The management of incoming letters includes receiving, verifying, recording, and archiving, while outgoing letter management begins with drafting and continues to the delivery process. To support these processes, the system separates the management of letters into two main parts: incoming and outgoing letters. For incoming letters, data such as letter number, date, content, attachments, and destination are recorded and stored automatically. Meanwhile, outgoing letters follow a similar format to streamline the recording process and minimize manual errors. The system is developed using web-based technology, including HTML and other supporting tools, to ensure flexibility and ease of access for users. With the implementation of this system, it is expected that letter archiving can be carried out more efficiently, effectively, and accurately, thereby improving administrative performance at the Department of Manpower Office in Asahan Regency.

Learning via YouTube is now widely practiced by educational content creators. In this case, the use of speech used in the delivery of learning should be considered. The use of speech affects the understanding of viewers or students when watching the learning video. Therefore, the purpose of this study is to find out the locutionary speech acts in the Indonesian language learning videos of class VIII SMP on Helza RN's YouTube channel and the effectiveness of the use of speech. Descriptive qualitative research method is used to analyze the related data. The approach used in this research is the theoretical approach, namely the pragmatic approach by analyzing the types of speech acts and the intentions in them. The researcher uses listening and recording techniques to find out the locution utterances in the Indonesian language learning video for class VIII junior high school on Helza RN's YouTube channel, then the researcher analyzes the speech acts related to the context with the commensurate method. From the data analysis that has been done, it is found that there are 202 declarative speech acts, 14 interrogative speech acts, and 19 imperative speech acts that make the learning video provide a complete explanation of the material, but there is a lack of interaction between Helza Rn and viewers. The results of this study are expected to increase readers' understanding of locutionary speech acts and their types. And can be a reference for other content creators, especially in making learning videos so that they are more interesting and interactive.

In the current digital era, learning videos have become a popular alternative for delivering information and teaching materials. Therefore, it is important to analyze the effectiveness of speech acts, especially directive speech acts used in educational videos. The purpose of this study is to analyze and realize the number of speech acts, namely in directive speech acts in the Playlist of Taman Edukasi: Kenalan sama Animasi in the youtube channel Kok Bisa?. The approach used in this research is pragmatic theoretical approach and descriptive qualitative. Researchers used listening and recording techniques on the Taman Edukasi: Kenalan sama Animasi in the youtube channel Kok Bisa?. The researcher used descriptive qualitative method of research based on postpositive philosophy which is used to study natural things to collect data, agih method and pairing method used to analyze this data. From the data analysis conducted, it was found that there were 152 directive speech acts, there were 5 types of directive speech acts namely invitation, command, prohibition, advice, advice. The results of the analysis in this article can provide further understanding of the role of directive speech acts in the context of video-based learning and material development by paying attention to directive speech acts.