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Dalam era globalisasi dan integrasi ekonomi, banyak entitas melakukan ekspansi dan membangun jaringan bisnis dengan menjalin kerja sama, sehingga tercipta hubungan induk-anak antar perusahaan. Meskipun memiliki manajemen yang berbeda, hubungan ini kompleks dan menantang dalam penyusunan laporan keuangan serta perhitungan akuntansi. Penelitian kualitatif deskriptif ini menemukan bahwa menghadapi tantangan tersebut dapat diatasi dengan proses konsolidasi entitas berstruktur keuangan kompleks, panduan internal yang jelas, penerapan teknologi dan sistem informasi canggih, serta investasi dalam pengembangan kompetensi manajerial. Dengan strategi ini, perusahaan dapat mengoptimalkan konsolidasi entitas, meningkatkan akurasi laporan keuangan, dan mengurangi risiko terkait kompleksitas struktur keuangan. Implementasi langkah-langkah ini diharapkan menciptakan landasan kuat bagi praktisi akuntansi dan manajemen keuangan dalam menghadapi tantangan konsolidasi, meningkatkan kualitas dan keandalan pelaporan keuangan, serta mendukung keputusan strategis yang lebih baik dalam bisnis global yang dinamis dan kompleks.

Stres belajar merupakan respon yang tidak menyenangkan yang dialami individu dan dapat mempengaruhi kondisi fisiologis serta psikososial mereka. Penelitian ini bertujuan untuk menyusun skala stres belajar dengan melalui tujuh tahapan sebagai berikut: (1) pemilihan konsep skala, (2) penciptaan indikator, (3) penyusunan aitem, (4) review eksternal dan uji keterbacaan, (5) validasi aitem melalui expert judgement, (6) uji coba, dan (7) uji reliabilitas. Subjek penelitian ini terdiri dari 97 individu, dengan rincian 20 subjek untuk uji keterbacaan, 5 subjek untuk expert judgement, 20 partisipan untuk uji coba, dan 52 partisipan untuk pengujian akhir. Hasil penelitian ini menghasilkan 24 aitem awal, yang setelah melalui proses diskriminasi, disaring menjadi 21 aitem dengan nilai reliabilitas sebesar 0,856. Nilai reliabilitas yang tinggi ini menunjukkan bahwa skala yang dikembangkan memiliki konsistensi internal yang baik dan layak dijadikan sebagai instrumen pengukuran stres belajar. Dengan demikian, skala ini dapat digunakan untuk mengidentifikasi tingkat stres belajar pada individu dan memberikan dasar bagi intervensi yang lebih tepat dalam konteks pendidikan.

This dedication implements and evaluates the e-recruitment system at PT. Prima Karya Sarana Sejahtera to enhance the employee recruitment process. By employing a structured implementation method, from initial preparation to final evaluation, this dedication successfully introduces the integration of psychological assessments into the company's e-recruitment platform. Evaluation results indicate a significant improvement in HR team understanding and skills in using this new system, as well as enhanced efficiency in candidate selection. The final report and presentation of results to PT. Prima Karya Sarana Sejahtera management illustrate the benefits of implementing this technology in optimizing the recruitment process. With ongoing support and consultation, it is expected that this e-recruitment system will continue to deliver sustained positive impacts for the company. Keywords: e-recruitment, psychological assessment, student dedication, recruitment efficiency

Konseptual dalam arsitektur merupakan suatu gagasan awal yang digeneralisasikan yang harus diperluas dan dikembangkan lebih lanjut dan terperinci. Tiap rancangan bangunan dapat tersusun dari banyak konsep melalui proses desain dan penyelesaian desain dari permasalahan yang ada akan membentuk suatu hasil karya yang akan terus berkembang hingga proses pembangunan. Konsep terbagi menjadi lima macam yaitu metafora, analogi, hakekat, pragmatik dan utopia. Pembahasan dari data primer dan sekunder sebagai kajian konsep dalam pengaplikasiannya. Data primer didapatkan dari wawancara kepada arsitek professional dan data sekunder didapat dari internet dengan karya – karya dari arsitek professional. Penggunaan konsep dalam setiap karya tergantung dengan permasalahan dan bagaimana pemecahan solusinya. Dalam data primer ini  karya dari Ridwan Kamil yang menggunakan konsep metafora konkrit dan analogi romantik dalam konsep perancangan Museum Tsunami Aceh. Sedangkan data primer hasil wawancara menggunakan konsep pragmatik dengan pendekatan konsep rencana (plan) dalam hasil karyanya. Dalam proses realitanya keuangan sangatlah berpengaruh dalam perancangan dari project yang diinginkannya.

Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.

This research aims to describe the process of receiving and recording cash sales at PT. Arjuna Utama Chemistry. With the Independent Learning Campus (MBKM) policy from the Ministry of Education and Culture, Trunojoyo Madura University is holding an industrial internship program that provides students with direct experience in the world of work. This report provides an overview of the stages of cash receipt and recording, as well as the importance of the reconciliation and reporting process in maintaining the accuracy and transparency of the company's finances.

Many companies utilize PR consultant services in their public relations programs, one of which is In-Lite LED as a client of PT Prima Praxis Komunika or Praxis. In-Lite LED together with Praxis collaborate in organizing external communication programs that require the role of the media, one of which is the in-Lite LED 2023 CSR program. This research aims to discuss in detail the program management process which includes the process of defining problems, planning, implementing action strategies and communication, and evaluation of the in-Lite LED 2023 CSR program by Praxis. This research uses descriptive qualitative methods based on interview data, observation and literature study. The results of this research show that the problem definition process includes an assessment of individual concerns regarding an external condition that can be improved, carrying out informal interviews and secondary analysis via the internet, conducting site surveys, understanding evaluations of previous CSR in-Lite LEDs, as well as conducting brainstorming with client. The planning process includes determining public targets, objectives, strategies and tactics, days, dates and duration of events, spokespersons and talking points, to preparing media documents and preparing other technical needs. The implementation process includes implementing action strategies in the form of CSR programs, implementing active coordination, and implementing communication strategies. Finally, the evaluation process includes media monitoring and internal evaluation of the organizer. Overall, the program management process has gone well, although Praxis can still maximize each process to obtain more in-depth evaluation results regarding the impact on the residents of Untungjawa Island after the program has taken place.    

This research was conducted to find out how the Recruitment and Selection Process affects employee performance at Radio Del FM Laguboti, to find out obstacles and alternative solutions in solving problems. Data collection techniques are through observation and interviews, namely directly observing the object being studied and with documentation. Based on the results of the discussion, it shows that the Employee Recruitment and Selection process at Radio Del FM Laguboti is in accordance with the general standards of roles and authority as stated in the job description and has been effective in finding new employees needed by the company. company. The obstacles that occur are lack of focus at work, a backlog of work and work taking a long time to complete, this is because the capacity is insufficient if there is only one worker. The solutions implemented temporarily are still not effective because some alternatives are sometimes still disrupted by urgent work that must be prioritized. In developing an administration system in a company, although development is slow, to achieve good development, the support of many parties and focus in its development is very necessary.  

MTs Ma’arif Ponorogo menyadari akan pentingnya pemanfaatan teknologi dalam proses pembelajaran. Hal ini akan berdampak pada hasil belajar siswa. Tetapi semua guru di sekolah tersebut belum mampu memanfaatkan teknologi dalam pembelajara. Oleh sebab itu, diperlukan kegiatan sosialisasi dan pelatihan pemanfaatan Moodle untuk guru-guru di MTs Ma’arif Ponorogo. Kegiatan ini, bertujuan untuk meningkatkan ketrampilan guru-guru dalam mengoperasikan aplikasi Moodle. Dengan demikian, maka akan tercipta pembelajaran uang menarik dan inovatif. Kegiatan pengabdian ini dilakukan di MTs Ma’arif Ponorogo yang terdiri dari 20 orang guru. Metode yang digunakan adalah sosialiasi dan peatihan yang terdiri dari 4 tahapan, yaitu tahap pendahuluan, tahap sosialisasi, tahap pelatihan dan tahap evaluasi. Kegiatan ini berjalan dengan lancar. Semua guru antusias dalam mengikuti kegiatan sosialisasi dan pelatihan ini. Respon guru pada kegiatan ini juga baik.

Increasing women's participation in decision-making processes at the village level is a challenge that requires cooperation and perseverance between the government and women. The case study in Pledo Village shows that women's participation is quite good with their active involvement in village forums and meetings held by village officials. Women's voices have been heard and some of them have been accepted according to the needs of the village. The socialization activity in Pledo Village on May 6 2024 aims to increase women's awareness of the importance of participation in village activities. This activity was attended by women's representatives from two nearby hamlets. The discussions that took place revealed several obstacles to women's participation, such as feelings of inferiority caused by low levels of education, feelings of laziness, and status as newcomers. The proposed solution is to increase involvement in PKK activities so that they are more involved in activities and meetings in the Village and more active in activities and forums carried out to make decisions for the sake of the Village. Increase familiarity and knowledge of things that women need to do in participation in order to eliminate feelings of inferiority regarding the level of individual education in the Village development process. Reactivating existing weaving groups is a solution so that women who are immigrants can join and become more familiar because joining these groups is a process of getting to know local residents. This socialization received support from the village government as an effort to make women aware of the importance of their role in the decision-making process.

Mengetik merupakan kegiatan menulis secara modern yang dapat mempercepat proses dalam mengolah kata. Salah satu aplikasi yang dapat mempermudah dalam pengolahan kata yaitu Microsoft Word. Microsoft Word memberikan kemudahan bagi para penggunanya untuk melakukan kegiatan mengetik. Hal ini dikarenakan Microsoft Word memiliki banyak sekali fitur yang dapat meningkatkan efektivitas serta efisiensi dalam mengetik. Dalam menggunakan Microsoft Word kita tidak cukup apabila hanya pandai mengetik, kita juga harus pandai dalam menggunakan fitur-fitur yang terdapat di Microsoft Word. Namun yang sangat disayangkan banyak dari masyarakat yang belum pernah mendapatkan program pelatihan mengetik menggunakan Microsoft Word. Sehingga hal ini menyebabkan kondisi yang memprihatinkan dimana sekarang sudah memasuki era digital.  Maka dari itu pelatihan Microsoft Word dirasa sangat penting guna memudahkan siswa SDN 01 Desa Musir Lor dalam mengolah kata. Dengan pelatihan Microsoft Word, diharapkan siswa SDN 01 Desa Musir Lor dapat mengetik secara efektif dan efisien. Selain itu, diharapkan program ini dapat menjadi pemantik bagi mahasiswa dalam mempraktikan pengabidan masyarakat.

Tujuan penelitian ini, kami berharap dapat memberikan pemahaman yang lebih dalam tentang bagaimana guru PAI berketerlibatan dalam evaluasi sumatif di SD 25 Sungai Geingging dan bagaimana keterlibatan mereka membentuk karakter siswa dan pemahaman mereka tentang nilai-nilai agama. Semua ini berdampak pada perkembangan siswa secara menyeluruh dan mencerminkan pentingnya pendidikan agama dalam konteks pendidikan formal dan dampak positifnya pada siswa. Penelitian ini merupakan penelitian lapangan (field research) dengan menggunakan metode kualiatif dengan jenis penelitian yang digunakan adalah tipe deskriptif kualitatif. Pengujian data yang digunakan adalah triagulasi yakni penggabungan antara teknik observasi, wawancara dan dokumentasi. Wawancara akan membantu menggali pandangan dan perspektif guru PAI, terkait keterlibatan guru PAI dalam evaluasi pembelajaran sumatif. Dokumen seperti pedoman evaluasi, hasil ujian, dan laporan evaluasi juga akan dianalisis. Dalam konteks ini, studi kasus tunggal digunakan dengan SD 25 Sungai Geinggingsebagai subjek penelitian utama. Hasil penelitian menunjukkan bahwa evaluasi sumatif di SD 25 Sungai Geinggingmencerminkan pencapaian siswa secara komprehensif, termasuk pemahaman agama dan nilai-nilai moral, dan guru PAI memiliki keterlibatan penting dalam meningkatkan kualitas pendidikan di sekolah ini. Evaluasi ini berketerlibatan penting dalam mengukur pencapaian siswa dan efektivitas proses pembelajaran. Keterlibatan guru agama dalam evaluasi sumatif melibatkan perencanaan, pelaksanaan, dan analisis hasil ujian, memberikan umpan balik kepada siswa, dan membuat keputusan evaluasi.

Salah satu bentuk respons dari banyaknya siswa yang mendapat kesulitan belajar di kelas VIII MTsN 1 Abdya pada pelajaran fiqih, terkhusus di bagian zakat, maka penelitian ini dilakukan. Supaya hasil belajar siswa menjadi tumbuh dan berkembang, maka analisis untuk mengetahui kesulitan belajar itu sangatlah dibutuhkan. Persoalan yang paling penting terletak pada rendahnya kompetensi siswa pada materi fiqih, terkhusus di bagian zakat itu sendiri, yang mana hal itu dikarenakan adanya faktor dalam diri siswa dan luar diri siswa. Tujuan penelitian ini adalah menyelidiki kesulitan belajar siswa serta mengetahui penyebabnya. Kerangka teori meliputi konsep kesulitan belajar, faktor internal dan eksternal yang berdampak pada keberlangsungan pembelajaran siswa, serta hal-hal yang relevan dengan topik fiqih, terutama di bagian zakat. Penelitian ini memakai pendekatan metode campuran atau mixed method yang merupakan gabungan antara metode kualitatif dan kuantitatif. Metode yang dipakai adalah desain sekuensial eksplanatori. Jenis penelitian ini tergolong ke dalam kategori penelitian lapangan. Hasil penelitian memperlihatkan ada tujuh kesulitan yang dialami oleh siswa pada saat berlangsungnya pembelajaran, antara lain; kesulitan memahami konsep zakat, kesulitan beradaptasi dengan materi zakat, kesulitan mengingat dalil hukum zakat, kesulitan mengetahui mustahiq zakat, kesulitan mengetahui zakat harta yang beragam, kesulitan menentukan nisab dan takaran zakat serta menghitung jumlah zakat yang wajib dibayarkan. Harapannya, semoga dengan adanya penelitian ini dapat berguna untuk pemahaman tentang kesulitan belajar pada pembelajaran fiqih, terkhusus di bagian zakat. Dan juga harapannya, semoga bisa menjadi landasan bagi sekolah dan juga guru dalam memperbaiki tingkat kualitas proses belajar mengajar siswa.

Multicentral Aryaguna merupakan anak perusahaan Grup Indomobil yang bergerak di bidang industri real estate salah satu perusahaan yang didirikan di bidang properti. Dengan mempertahankan operasional PT. Multicentral Aryaguna pelatihan dan pengembangan karir, seringkali dianggap objektif karena cenderung dipandang formal belaka, sedangkan proses pelatihan dan pengembangan karir masih kontrovensional karena faktor subjektif dipengaruhi oleh persepsi. Tujuan penelitian ini untuk mengetahui pelatihan dan pengembangan karir mempengaruhi kinerja karyawan. Dalam penelitian ini menggunakan analisis kuantitatif statistik, analisis regresi linear berganda dan analisis koefisien determinasi dengan bantuan software SPSS 25. Sampel yang digunakan penelitian ini yaitu sampel jenuh sejumlah 45 karyawan. Hasil dari penelitian ini didapatkan menggunakan uji t bahwa pelatihan secara parsial berpengaruh positif dan siginifikan terhadap kinerja karyawan dengan taraf signifikan sebesar 0,000 < 0,05 dan hasil uji t sebesar 5,326 > 2.014. Pengembangan karir secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan dengan taraf signifikan sebesar 0,028 < 0,05 dan hasil uji t sebesar 2,283 > 2.014. Pelatihan dan pengembangan karir secara simultan berpengaruh positif dan signifikan dengan taraf signifikan sebesar 0,000 < 0,05 dan hasil uji F sebesar 28,356 > 3.21 terhadap kinerja karyawan.

The principle of fish processing basically aims to protect fish from damage and decay. With the processing process, the activity of spoilage bacteria can be inhibited or stopped. One method that is often used is canning. The data collection methods used are observation, question and answer, and literature. The purpose of this writing is to know or describe how the effectiveness of the quality control process of canning sardines at PT Sarana Tani Pratama. The writing of this thesis is prepared based on the results of activities that have been carried out at PT Sarana Tani Pratama. The type of research conducted is descriptive qualitative research, which is intended to describe or collect data and information about the process of quality control of the production process of canning lemuru fish (sardinella lemuru sp) at PT Sarana Tani Pratama. The results of this study indicate that quality control carried out at PT Sarana Tani Pratama starts from the receipt of raw materials to the final product. The level of effectiveness of quality control carried out by PT Sarana Tani is considered to have run effectively and according to operational standards that have been set and supervised by the Quality Control (QC) team where they are tasked with controlling during the production process. Supervision is carried out in order to ensure the quality and quality of the product to be consumed and distributed in accordance with the standards that have been set.

This research explores the electrolysis process of a mixture of copper(II) sulfate (CuSO4) and aluminum sulfate (Al2(SO4)3) solutions using carbon electrodes. The main objective is to understand the mechanism of gas formation and metal deposition efficiency. In the experiment, CuSO4 and Al2(SO4) solutions )3 with a concentration of 0.5 M each is used as the electrolyte, and carbon electrodes as the cathode and anode. During electrolysis, the electric current causes copper ions (Cu²⁺) to move to the cathode, undergo reduction to copper (Cu), and deposit on them. cathode. Aluminum ions (Al³⁺) tend to remain in solution due to the higher reduction potential. At the anode, hydroxide ions (OH⁻) from water are oxidized, producing oxygen gas (O₂). and oxygen gas at the anode. The efficiency of copper deposition was analyzed by measuring the mass of deposited copper. This research provides insight into the dynamics of electrolysis of CuSO4 and Al2(SO4)3 mixtures, as well as their potential in electrochemical applications. In conclusion, the use of carbon electrodes is effective for the deposition of pure copper and the production of oxygen gas as a by-product.

This study aims to identify the factors influencing delays in the claim process of theRetirement Savings Scheme (JHT) at the BPJS Employment Branch Office in Medan. Aqualitative approach was employed through in-depth interviews with BPJS employees,rticipants,andbranch managers.The findingsrevealthatinternalfactorssuch asincomplete documentation, human resource limitations, and technological system disruptionsplay a significant role in causing claim delays. Additionally, external factors includingsuddengovernmentregulatorychangesand inadequateparticipantinformation alsocontribute to these delays. The impact of claim delays on participant satisfaction is profound,necessitating improvements in claim management administration. Based on these findings, itis recommended to enhanceparticipant education and awareness, strengthen humanresources, improve technological system reliability, and develop adaptive mechanisms forregulatory changes to enhance efficiency and participant satisfaction in the JHT claimprocessattheBPJS EmploymentBranchOfficein Medan

Research Objectives: This study aims to review and re-analyze the information that has been in previous studies because Big Data Technology in Indonesia is still in the development stage and has become a hot topic in Indonesia. Auditor independence is defined as a mental attitude that is free from influence, not controlled by other parties and not dependent on others. This proves that auditor independence plays an important role in an organization and builds accountability in the organization. The author hopes that this research can be the basis and provide ideas for new research in the future. Research Method: This study was conducted using the SLR (Systematic Literature Review) method with a total of 28 previous journals taken that were analyzed in this study Research Results: The results of the study show that the integration of Big Data technology substantially affects the    

Communication is a crucial component in the business negotiation process. This study aims to analyze the influence of verbal and nonverbal communication on business negotiation outcomes, focusing on how much both types of communication contribute to negotiation success.This study uses a quantitative approach with a survey design. Data on verbal communication, nonverbal communication, and negotiation outcomes. Data were analyzed using multiple linear regression to evaluate the effect of the independent variables (verbal and nonverbal communication) on the dependent variable (negotiation outcome).The results of the analysis show that both verbal and nonverbal communication have a significant influence on negotiation outcomes. Verbal communication has a regression coefficient of 0.50 (t = 5.00, p < 0.01), while nonverbal communication has a regression coefficient of 0.40 (t = 3.33, p < 0.01). The coefficient of determination (R²) of 0.49 indicates that 49% of the variation in negotiation outcomes can be explained by these two variables. The F test yielded an F value of 46.56 (p < 0.01), indicating the overall significance of the model. The regression model used can explain 49% of the variation in negotiation outcomes, suggesting that these two types of communication should be considered to achieve successful negotiations. Other factors not included in this model also contribute to negotiation outcomes and could be the focus of further research.  

Teknologi blockchain telah menarik perhatian dalam berbagai industri karena potensinya untuk merevolusi proses bisnis. Artikel ini menganalisis implementasi blockchain dalam bidang keuangan dan akuntansi, serta implikasinya bagi masa depan akuntansi. Di dalamnya dibahas manfaat dan tantangan adopsi blockchain, termasuk pengurangan biaya audit, peningkatan kepercayaan, automasi proses, serta masalah privasi dan keamanan data. Melalui literatur dan penelitian, artikel ini menyimpulkan bahwa meskipun terdapat tantangan, blockchain memiliki potensi besar untuk meningkatkan efisiensi, transparansi, dan akurasi dalam praktik akuntansi.