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Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.

This study aims to determine the role of business ethics in the continuity of a business enterprise. This research uses the library research method, where the study is based on the opinions of an expert on business ethics and corporate business continuity, by collecting secondary data or using data that has been recorded, both in the form of reports and the results of previous research. . This business ethics is implemented for various aspects. Maintaining mutual trust in cooperation will greatly affect the reputation of the company, both at the micro and macro levels. All of this does not provide immediate benefits, but this is a form of long-term investment for all elements of the business environment.

Penelitian ini bertujuan untuk menginvestigasi pengaruh prosocial engagement dalam pendidikan agama Katolik terhadap pembentukan karakter siswa melalui keteladanan guru. Melalui pendekatan kualitatif, data dikumpulkan melalui observasi kelas, wawancara dengan guru agama Katolik, dan survei siswa. Hasil penelitian ini mengungkapkan bahwa prosocial engagement memainkan peran krusial dalam membentuk karakter siswa, seperti empati, toleransi, dan kepedulian sosial. Selain itu, keteladanan guru memiliki dampak yang signifikan dalam mendorong siswa untuk terlibat dalam perilaku sosial yang positif.  Temuan ini memberikan kontribusi penting bagi pendidikan agama Katolik dalam memperkuat nilai-nilai kristiani dan menciptakan siswa yang bertanggung jawab dan peduli terhadap sesama. Implikasi praktis dari penelitian ini juga dibahas untuk membantu pengembangan pendekatan dan strategi yang lebih efektif dalam pendidikan agama Katolik.

Peran pendidikan dalam mengembangkan potensi manusia yang beriman, sesuai dengan UU SISDIKNAS No. 20 Tahun 2003. Menurut undang-undang tersebut, pendidikan nasional bertujuan untuk mengembangkan kemampuan, membentuk watak, dan mencerdaskan kehidupan bangsa. Pendidikan juga bertujuan agar peserta didik menjadi manusia yang beriman dan bertaqwa kepada Tuhan Yang Maha Esa, berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri, serta menjadi warga negara yang demokratis dan bertanggung jawab. Pendidikan memiliki peran penting dalam mengembangkan potensi individu, termasuk bagi peserta didik Penghayat Kepercayaan Terhadap Tuhan Yang Maha Esa. Namun, dalam beberapa kasus, mereka tidak mendapatkan akses yang memadai terhadap mata pelajaran Pendidikan Kepercayaan Terhadap Tuhan Yang Maha Esa. Namun, dengan dikeluarkannya Permendikbud Nomor 27 Tahun 2016 tentang Layanan Pendidikan Kepercayaan Terhadap Tuhan Yang Maha Esa pada Satuan Pendidikan, penghayat kepercayaan kini mendapatkan legalitas pendidikan dan dapat mengikuti mata pelajaran tersebut. Hal ini merupakan langkah strategis dalam memberikan ruang kaderisasi dan mengembalikan eksistensi penghayat kepercayaan, sehingga mereka dapat memiliki pelayanan pendidikan yang setara dengan penganut agama lainnya.

The purpose of this study was to describe the structure and use of diction in anecdotal texts for class X students of SMKN 1 Kelayang. This type of research is a qualitative research with descriptive method. The data of this study are the structure and diction accuracy of anecdotes. The data source used in this study was anecdotal texts by class X students of SMKN 1 Kelayang for the 2022/2023 academic year. The data collection technique in this study is the fishing technique. Analyzing the research data, namely by means of data reduction, data presentation, and data verification. The results of this study are as follows. First, in writing anecdotal texts, class X students of SMKN 1 Kelayang used the five anecdotal text structures, namely abstract, orientation, crisis, reaction, and coda. Most students are able to write anecdotal texts with a complete structure. However, there are still some structures that students write incorrectly. Second, it was found that the accuracy of diction was more dominant based on writing errors, formation and accuracy of meaning in the writing of class X students of SMKN 1 Kelayang.

Penelitian ini menganalisis mengenai nilai moral untuk pembentukan karakter dalam cerita rakyat Bukit Batu Suli yang dituliskan oleh Rensi Sisilda. Oleh karena itu, penelitian ini bertujuan untuk menganalisis: (1) nilai moral untuk pembentukan karakter yang terdapat pada cerita rakyat Bukit Batu Suli (2) implikasi terhadap pembelajaran sastra di SMP kelas VII. Dari tujuh nilai moral hanya terdapat lima nilai moral yang terdapat dalam lima belas kutipan dalam cerita rakyat Bukit Batu Suli yang dituliskan oleh Rensi Sisilda. lima nilai moral untuk pembentukan karakter tersebut yaitu: (1) Bertanggung Jawab (Malalus gawi dengan bahalap) yaitu kesediaan dalam melakukan apa yang harus dilakukan dengan sebaik mungkin, (2) Keberanian (Menteng ureh) yaitu kesetiaan terhadap suara hati untuk mempertahankan sikap yang diyakini sebagai suatu kewajiban, (3) Kerendahan Hati (Bajenta bajurah) yaitu suatu sikap yang tidak berlebihan atau menyombongkan diri, dan (4) Kritis (Pintar harati) adalah tindakan untuk megoreksi atau memberikan saran baik terhadap segala kekuatan, kekuasaan dan wewenang. Hasil analisis lima nilai moral untuk pembentukan karakter yang paling dominan adalah sikap kritis yang terdapat dalam tujuh dari lima belas kutipan cerita rakyat Bukit Batu Suli yang ditulis oleh Rensi Sisilda. Kemudian hasil temuan data ini  dapat diimplikasikan pada pembelajaran sastra di SMP kelas VII, sesuai KD 3.15 Mengidentifikasi informasi tentang fabel/legenda daerah setempat yang dibaca dan didengar. Setelah mempelajari materi ini, siswa dapat mempelajari apa itu nilai moral untuk pembentukan karakter. Perserta didik juga dapat menemukan nilai moral dalam cerita yang dibaca dan didengar.

The purpose of this study is to describe the use of language styles contained in Kandayu Parawei. The problems to be explored in this study are (1) what comparative language style is found in Kandayu Parawei, (2) what repetition language style is found in Kandayu Parawei, (3) what affirmative language style is found in Kandayu Parawei. This study uses a descriptive method, namely the content analysis method, namely collecting data by investigating, examining the contents of a poem, and literature study, namely collecting data by listening and reading. The data in this study are primary and secondary data, the primary data is in the form of verses of the Kandayu Parawei poem from the Kandayu collection, while secondary data is obtained through books relevant to the research title and the internet. Data collection techniques were carried out by reading and listening, then studying the contents of a poem needed as research data. The results of this study are the style of language contained in Kandayu Parawei (1) comparative language style: 1) personification and 2) hyperbole. (2) affirmative language style: 1) repetition and (3) repetition language style: 1) alliteration 2) mesodiplosis. The most dominant language style used in Kandayu Parawei is the repetition language style.

The Wedding Agreement novel by Mia Chuz is a form of written literature containing code-mixed language elements. Code mixing is presented in the form of inserting English elements into Indonesian. The purpose of this study was to describe the form of linguistic elements, the causal factors and the function of mixing the English code in the novel Wedding Agreement by Mia Chuz and the implications for learning advertising texts, slogans and posters for class VIII SMP. The approach used in this study is a qualitative approach using content analysis techniques. The results of the study found 120 data containing the form of linguistic elements of English code mixing in the form of inserting elements in the form of words, phrases, basters, and clauses as well as 7 causal factors and 8 functions of English code mixing in Mia Chuz's novel Wedding Agreement.

This research discusses sexual violence against the main female character in the novel Mayday Mayday by Laili Muttamimah. Therefore, this study aims to describe: (1) the form of sexual violence experienced by the female protagonist in the novel Mayday Mayday, (2) the implications for learning to identify novels for grade XI high school students.This research uses a qualitative approach. The data source of this research is the novel Mayday Mayday. The object of this research is all forms of sexual violence experienced by the main female character in the novel Mayday Mayday. The results of this study are as follows: (1) The forms of sexual violence contained in the novel Mayday Mayday are physical sexual harassment, non-physical sexual harassment, rape, sexual torture, and discrimination of the victim's gender identity. The results of this study are used in short story learning for grade XI high school students, in accordance with KD 3.6 analyzing the message of the novel fiction book read by understanding the content of the message conveyed by the author aims to develop reasoning skills.

This research has specific objectives, namely (1) Describing religious values in the novel Elegi Tawa Niyusa by Lin Aiko. (2) Describe the social values in the novel Elegi Tawa Niyusa by Lin Aiko. (3) Describe the cultural values in the novel Elegi Tawa Niyusa by Lin Aiko. (4) Describe the moral values in the novel Elegi Tawa Niyusa by Lin Aiko. The basic theory in this research is structuralism theory. Structuralism theory is seen as a literary approach that emphasizes the study of the relationship between the building blocks concerned. This type of research is qualitative research, qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behavior. The research method used in this research is descriptive analysis. The descriptive analysis method is a method carried out by describing the facts which is then followed by analysis. Research methods such as reading techniques, recording things that are considered to contain religious values, social values, cultural values, moral values in the novel Elegi Tawa Niyusa by Lin Aiko, analyzing the extrinsic elements in the form of religious values, social values, cultural values, moral values, concluding the results study. The data source used is a literary work in the form of a novel entitled Elegi Tawa Niyusa by Lin Aiko. The result of this research is the discovery of extrinsic elements contained in the novel, namely the values contained in the novel, namely religious values in the form of keeping prayers, surrendering to God, perfecting worship, being filial to parents. Social values in the form of an attitude of respect or appreciation, an attitude of caring for each other, an attitude of caring for or protecting each other, and empathy for fellow creatures created by God. Cultural values that take the form of free association. Moral values that take the form of responsibility. The conclusion is surrender to God, mutual respect or respect, avoid promiscuity, always be responsible for the actions or decisions you have chosen.

Teenagers as the future generation of the church and nation must be given proper attention and education so that their behavior is in accordance with existing norms. Christian Religious Education in the family is the most important education to teach how the person of God is with Humans. Christian Religious Education cannot be limited by space and time because it is very flexible and can be done anywhere. The role given by Christian Religious Education itself, of course, must provide teaching about the realities of life so that adolescents are able to have an understanding of their life goals. Christian Religious Education is role includes in the family to provide good behavior in the present, namely; Family behavioral education center, setting an example, restoration, family place of worship. This research was conducted using a qualitative descriptive literature method, by collecting studies related to research conducted either through books, proceedings, national and international journals. Then do the analysis, provide arguments and find the results of the study. The purpose of the research was conducted so that today's Christian youth have better behavior through Christian Religious Education in the Family and so that Christian youth do not deviate from the person of Jesus himself as a perfect person in all respects.

This study examines the theme of non-violence in interactions between adolescents. This study raises the perspective of Pope Francis' encyclical “Christus Vivit” as a Christian perspective in dealing with youth development issues. There are three research focuses, namely describing bullying among adolescents, the role of teachers in schools as controls to prevent bullying, and the role of the Church in Christian assistance in the problem of bullying in adolescents. Researchers use qualitative research methods. To obtain data, researchers used direct interview techniques and zoom meeting-based interviews. Data processing and analysis were carried out in a descriptive way. The research findings show that the psychological impact felt by victims due to bullying is feeling awkward when put together in group work and feeling lonely, afraid to come to school and also afraid to look at social media again. The psychological impact can be felt if you take things too seriously or take your feelings too seriously so that the victim will feel sad. But there are also victims who feel normal because they accept and resolve it in a family and peaceful manner. Students need to be reminded again of the rules that apply in schools, the goal is that all student behavior creates comfort and safety among students. It is better for teachers not only to teach about learning material but to provide character lessons for students on the sidelines of teaching material. The role of the Church should be more aggressive in inviting youth to be involved in church services to develop maturity in their faith so that there is determination not to commit acts of bullying.

: English Day is one of the programs implemented by the English Education Study Program through a grant from the Ministry of Research and Technology. The purpose of implementing the English Day program is to increase students' interest in learning English at SMP Negeri 5 Percut Sei Tuan. In accordance with the demands of the learning system in the COVID-19 Pandemic Era, students are required to be able to follow the teaching and learning process using various media and applications to support the teaching and learning process to run well. The low interest in learning English at SMP Negeri 5 Percut Sei Tuan has become a concern for English Language Faculty FKIP students as they implement grant funds from the English Day program practice. The implementation of the English Day program has taken 80 days started from July 5th to October 7th, 2021. The results of the implementation of the English Day program showed that students' abilities improve in English based on the results of the comparison of scores on the pre-test and post-test, namely, increase the ability to communicate in daily activities, their vocabulary, reading ability, and writing ability.

The general reality that occurred in the budget realization and performance reporting system in Central Lombok Regency before E-Monev was put into practice was that the process was very slow, complicated, and very convoluted, not infrequently even very tiring. Reports that should be done in one day may take one week, two weeks or even one month. To expedite the reporting or monitoring process, Bureaucratic Reform (RB) efforts were made by developing online-based systems and applications called E-Monev. E-Monev is an instrument for monitoring, evaluating and controlling budget realization and performance which is used to collect data and information on monitoring results. This web-based application makes it very easy for employees to record budget realization and performance while in the office, such as filling in and changing work plans, filling out sub-activities, and there are other forms provided for reporting according to their respective duties and roles. What is expected from this web-based application is that employees can use the application as well as possible and can facilitate work and help company performance, especially in the field of Human Resources, to be faster, better and more practical.

Recruitment is the main task of the human resources department to find qualified candidates for open positions in a company or organization. The problem that is often faced by companies during recruitment is the difficulty in determining applicants who meet the criteria. A decision support system is defined as a system that helps a manager's work to overcome problems by providing data for selected decisions. The decision support system has a decision support method that is the profile matching method.The results of research that has carried out the profile matching method for recruiting new employees are carried out by comparing the input value with the company's target value so that the difference in GAP can be known. Then weighting is carried out on each aspect of the existing criteria after the GAP value is known. To determine the total value, the core factor and secondary factor are grouped based on the weighting results. With the results of the total value then ranking is carried out to obtain the final result.

Technological developments today make it easy for people to use social media as a means of expressing opinions, including Twitter. The case study taken by the researcher is the sentiment towards the performance of the mayor of Medan. The case was taken because it was widely discussed by Indonesian people, especially the city of Medan on Twitter social media. One of the uses of this research is to find out the trend of Twitter user comments on the performance of the mayor of Medan by conducting a sentiment analysis. Sentiment will be classified as positive, negative and neutral. The algorithm used in sentiment analysis is Naïve Bayes. The stages in conducting sentiment analysis in this study are data preprocessing, data processing, classification, and evaluation. The results of this study are using the SMOTE method, the training and testing ratio is 80:20 because it has the highest accuracy, which is 78% compared to other ratios. The prediction results resulting from the classification turned out to be more dominant towards neutral labels. In addition to classifying for sentiment analysis, this study also measures the performance of the model created. The results showed that the Naïve Bayes algorithm has a precision value of 78%, a recall of 78%, and an f1-score of 77%.

Cultivate a attitude to appreciate the reality of life of disabled people and understand that seeking is not always the desired choice to be the background in this research.The purpose of this study is so that people with disabilities do not be seen by society on their own eyes of the people with disabilities who are using their shortcomings to attract sympathy.The systematic method of literature review became the method used in this research.The study of the theory, The fact is that economic empowerment is one way to lift the dignity of disabled people.The conclusion, appreciating the reality of life of disabled people must be a fundamental attitude in society, Government should be more responsive in addressing this phenomenon because disabled people are also citizens whose rights must be fulfilled.

The presence of plastic in today's contemporary era, has various functions that greatly help people's lives. Plastic with all its properties, which are more inclined to the many advantages of its use and flexibility so that it is easy to use in various fields of life. With this fact, there are more and more products that rely on plastic as a basic ingredient in the manufacture of their products. This is of course supported by very high market demand, so that all types of production of goods made from plastic are mushrooming. If we return to our original purpose, the creation of plastic was indeed used as a substitute for paper bags, which at that time was experiencing a crisis of threats due to the increasing number of illegal logging incidents, so that there was a potential for the scarcity of the trees themselves. However, the opposite is currently true, where the use and production of plastics is increasingly dominating, making the remaining production waste and waste resulting from its use even more insurmountable. This is compounded by the fact that plastic is difficult to decompose, requiring hundreds of years of time. This, in the concept of a risk society is called the boomerang effect, because something that existed in the industrial era was created as a form of innovation that exists as a solution, but in the modern era like now it has become a separate risk for the surrounding community. For various phenomena as a result of the creation of plastic itself, society does not necessarily let them slowly be swallowed up by existing risks, but there are many efforts to create innovations as a way to protect themselves from various risks distributed by production and the increasingly widespread use of plastic in today's reality.

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.