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The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.

Fuel oil (BBM) is a commodity whose price is determined by the state. It has been approximately 3 months since fuel oil prices experienced an increase due to the increasing burden of energy subsidies. This has had a significant impact on almost all Indonesian people, which has also been exacerbated by the impact after the pandemic. Based on this case, this article was written with the aim of providing more in-depth information regarding the impact of the swelling burden of energy subsidies which influenced the increase in fuel prices after the pandemic event due to Covid-19 in Indonesia. The literature review research method was used in this research by identifying and evaluating the results of research and ideas that had previously been produced by other researchers. The results of the research found that the increase in the subsidy burden had an effect on the increase in fuel oil (BBM) prices which then had an impact on the prices of goods and services which also increased following the increase in fuel oil (BBM) prices.    

Fuel oil (BBM) is a commodity whose price is determined by the state. It has been approximately 3 months since fuel oil prices experienced an increase due to the increasing burden of energy subsidies. This has had a significant impact on almost all Indonesian people, which has also been exacerbated by the impact after the pandemic. Based on this case, this article was written with the aim of providing more in-depth information regarding the impact of the swelling burden of energy subsidies which influenced the increase in fuel prices after the pandemic event due to Covid-19 in Indonesia. The literature review research method was used in this research by identifying and evaluating the results of research and ideas that had previously been produced by other researchers. The results of the research found that the increase in the subsidy burden had an effect on the increase in fuel oil (BBM) prices which then had an impact on the prices of goods and services which also increased following the increase in fuel oil (BBM) prices.    

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

This research aims to analyze the business combination of the merger between the companies Gojek and Tokopedia to become PT GoTo. This research uses a descriptive method by applying literature reviews from previous research. The data used uses secondary data. The data obtained is then processed by relating the issue of the influence of business combinations in PT. GoTo with references and other real sources. The objects of this research are the Gojek and Tokopedia companies. The results of the analysis obtained are that GoTo is the largest technology-based company in Indonesia. The conclusion obtained is that PT GoTo can provide platform services for customers and employees to be more advanced

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.

In debt and credit problems, bankruptcy is often the last solution to resolve the problem. State-Owned Enterprises or SOEs are also not immune from debt and credit problems that lead to bankruptcy. The regulation regarding the bankruptcy of SOEs itself is regulated in Article 2 Paragraph (5) of the Bankruptcy Law and its explanation. However, problems then arise when the subsidiaries of SOEs become bankruptcy respondents. There is no legislation that specifically regulates the bankruptcy of SOEs Subsidiaries, so this has led to confusion and debate in the community regarding the status of SOEs Subsidiaries in terms of bankruptcy. The ambiguity and debate can be seen in the implications of the bankruptcy petition case filed by the Kinarya Liman Margaseta Consortium against PT Indonesia Power, which is a Subsidiary of SOEs, namely PT PLN. This research aims to find out how the position of a SOEs Subsidiary in terms of bankruptcy is reviewed from the Bankruptcy Law and SOEs Law. The type of research used in this research is normative legal research. The research specifications used in this research are descriptive analysis. The approach used in this research is a statutory approach and case approach. Based on the results of this case study, it can be seen that when viewed from the Bankruptcy Law and the SOEs Law, basically the subsidiaries of SOEs and SOEs cannot be equated in status and position. This is supported by several theories and strengthened by the Constitutional Court Decision and the Supreme Court Decision. Thus, PT Indonesia Power's bankruptcy petition should be filed by its creditors in addition to the Minister of Finance.

Education is the most important sector in the rise of a nation and state. The pattern of education in Indonesia has undergone many changes from time to time, many changes have been raised or these changes, one of which is the emergence of an independent curriculum and creating a P5 learning program. This P5 learning runs effectively. With this P5 or Pancasila Student Profile is a good influence and reference in developing student competence and character which is the main goal of this independent curriculum. P5 has 5 dimensions, namely; The values of mutual aid, social justice, democracy, the One and Only God, and just and civilized humanity. This study aims to illustrate the importance of the role of P5 in Catholic Religious Education or other learning. The research methods that children use are observational research methods and use literature review research methods, and several other sources such as articles, journals, related books.

The development of the world of technology at this time has a major influence and impact on the development of educational information systems. In the world of information systems that aim to provide various kinds of information, and with the development of technological progress experiencing very rapid development, it is characterized by the increasing number of computer-based information systems. The objectives of this journal are (1) Analyzing the history and evolution of browsers, (2) Identifying the Challenges Faced by Browsers (3) Reviewing the Latest Innovations in software. The method in writing this journal is in the form of data collection from several journals. (1) The Internet was first created by the United States Department of Defense (DARPA) in the 1960s. Early browser software such as "NCSA Mosaic" appeared in the early 1990s, allowing users to access text and images simply via the HTTP protocol, (2) The challenges faced by browsers are security, user privacy, sustainability of mobile devices etc., (3) The latest innovations in software are the latest web technologies, enhanced security and support for VR/AR.

Crowd has been a normal thing particularly in big cities. This could lead to negative causes such as slower mobilization or social anxiety towards individuals. Ever since the pandemic of Covid-19 lands all over the world, the application of thermal censoring devices has been commonly encountered in public places. The most common use of thermal censors is to detect human body temperature. Therefore, this research is done to analyze the effectivity of thermal cameras on detecting crowd inside a building. By using surveys and literature reviews as our methods, the result of this research shows that from 30 survey respondents, with the average age of 17-25 years old that tends to do indoor activities, 55.6% of them find that crowd is affecting their efficiency during activities. Besides that, 66.7% respondents struggle to measure the crowd level inside a building, also 87.3% of them feels like there should be a solution to this problem. Thus, this research proves that the use of thermal censors on camera for crowd detection is very effective with the accuracy rate of 99%. In conclusion, thermal censor devices are effective to be used as crowd detection devices.

One of the main pillars of effective democracy is freedom of speech, which allows everyone to express their opinions and perspectives freely without fear of facing repressive actions or unjustified barriers. Everyone is entitled to the freedom of association, assembly, and speech, as stated in Article 28E (3) of the 1945 Constitution. The aim of this research is to study the legal aspects of the existence of hate speech on social media. This study examines the current legal framework governing freedom of speech and efforts to protect human rights in relation to racial harassment by reviewing existing legal regulations. The research method employed is literature review (bibliographical study). In legal research, the normative jurisprudence method is based on legal provisions such as human rights books' regulations, as well as information from research journals related to the research subject. Initial research findings suggest that hate speech is not a form of freedom of speech, and society should not respond to hate speech with more hateful speech. Instead, they can report hate speech content to the Ministry of Communication and Informatics for removal. The Information and Electronic Transactions Law (ITE Law) can serve as a resolution due to the existence of hate speech on social media by proving the occurrence of hate speech, whether it involves defamation or hate speech against Ethnicity, Religion, Race, or Inter-group relations.   Keywords: HAM, ITE Law, Hate Speech

The title of this research is Catechist as a youth coach in an effort to improve church life. A catechist is someone who is called and sent by the Church to proclaim God's work of salvation. Catechists also play a role in fostering and accompanying young people to be involved in church life. Young people are part of the Church who have the responsibility to develop their Church. This research uses a literature review method in the form of data collection through articles and documents related to the research title. The purpose of this research is to elaborate on the role of catechists as coaches of young people in the Church. The result of this study is that young people are part of the Church and they are the future of the Church, they have an important role in efforts to develop church life. But many young people are not yet actively involved in carrying out the duties of the Church. The presence of catechists will greatly help young people to accompany and move them to be involved in the Church.

The stomach is a vital organ for the body which is quite susceptible to injury or damage. One of the factors that influences stomach performance is the food intake consumed daily. Negligent lifestyle habits, strict diests, environmental factors and srees can also causes of stomach acid, the technique used is the systematic literature review .SRL is a research method that aims to identify, study and interpret data in journals systematically with specified stages. The conclusion obtained from the research result is that there are 9 factors that cause gastritis or stomach acid, diet including type ogf food, frequency of eating and portion sizes, strees, coffee comsumption, alcohol comsumption, smoking habits gender and age. For treatment, proton pump inhibitor drugs such as omeprazole, lansoprazole, esomeprazole and pantoprazole to treat stomach acid. How to deal with stomach acid, eat soft foods that are easy to digest, such as porridge, vegetables, biscuoit and don’t eat foods that have strong or spycy flavours. And drink lots of warm water.

Low Back Pain (LBP) has long been recognized as the only musculoskeletal condition that adversely affects more than three adults in daily life, known as the second skeletal ganglion. Hot Stone Massage uses bones that have been trained to be used as a means of relaxing muscles, ligaments and tendons. Objective: to determine the effectiveness of Hot Stone Massage in reducing pain in LBP sufferers. The research method used is a literature review approach, by searching for references using the PICO method on the Google Scholar database over a period of 10 years. Results: From the 3 journals studied, Hot Stone Massage had an effect on reducing pain in patients suffering from LBP, with temperature intensity >38°C and p-value p<0.05 showing a significant effect. Conclusion: The use of hot stone therapy also reduces the amount of pain that interferes with daily activities, such as the ability to manage loads, work performance, and sleep quality, in addition to providing long-lasting pain protection for most users during use and for two weeks after use.

Monetary policy is a vital instrument in managing a country's economic stability. Global economic transformation and dynamics in financial markets require in-depth evaluation of monetary policy. This research aims to analyze the influencing factors of monetary policy and investigate the impact of its transformation in the current economic context. Through a careful methodological approach, this research uses secondary data analysis from various global and national economic sources. The literature review investigates the current literature on monetary policy and economic transformation. The results of the data analysis provide deep insight into the factors influencing monetary policy and the consequences of its transformation. The main findings show that changes in the global economic order, financial technology and capital market dynamics play a major role in changing the monetary policy paradigm. This transformation can have a significant impact on economic stability and societal welfare. The conclusions of this research provide a basis for developing policies that are responsive and adaptive to economic transformation. The practical implications of this research include the need to update a more dynamic monetary policy strategy to answer new challenges in the era of globalization. It is hoped that further research will deepen specific aspects of monetary policy transformation to provide a more comprehensive view.

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.

Emak Farm and Hydroponics is one of the business branches of the East Java Al-Muslim Foundation headed by Drs. Masyhuda. In 2018, Mr. Artha was entrusted to run the Emak Farm and Hidroponic business by Drs. Masyhuda. In his pioneering journey, Pak Artha met Pak Kenta (Head of Surabaya Vegetable Garden). He collaborated with Surabaya Vegetable Garden as a vegetable supplier before finally deciding to go door to door to customers in the Pondok Chand area. The purpose of establishing the Emak Farm and Hidroponic business is to become a useful garden, become a role model and always learn new science or new innovations about hydroponics. In the process of realizing useful gardens, Emak Farm and Hidroponic assisted the Farmer Groups (Poktan) in helping sales and making markets for the groups. The challenge faced by Emak Farm and Hidroponic today is to increase understanding for groups in terms of packaging and shipping to customers who conform to the standard. Another thing that is a challenge as well as motivation for Emak Farm and Hidroponic is in terms of science in hydroponic farming which continues to develop. In this study, researchers intend to review innovative benefit-oriented marketing strategies carried out by UMKM, Emak Farm and Hydroponics.

The Koran, as the main holy book of guidance for Muslims, is almost impossible to understand if it is not interpreted. Since ancient times, the transmission of interpretations of the Al-Qur'an has been carried out through various methods, including oral and written. Meanwhile, nowadays, times continue to develop, the delivery of interpretations of the Al-Qur'an is also developing through online audio-visual methods, especially through YouTube media. This article aims to analyze the interpretation of the Al-Qur'an through YouTube media in the book Min Wahyil Qur'an written by a contemporary tafsir scholar named Sayyid Husain Fadhlullah and how it influences the religious lives of his listeners. The method used in this research is a quantitative method by distributing questionnaires to 130 listeners of the Islamic Studies and JR TV channels. The research method is also equipped with qualitative methods by reviewing several library sources to enrich the reader's knowledge. The results of this research indicate that in quantity many listeners feel they want to change their attitudes and lifestyle in religion, especially after listening to the seventh series of Min Wahyil Qur'an tafsir studies with the theme: humans and religion.