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Fixed assets play an important role in supporting the operations of PT Kereta Api Indonesia (Persero) as a BUMN in the transportation sector. This study aims to evaluate the suitability of PT KAI's fixed asset accounting practices in 2023 with PSAK No. 16. This research uses a qualitative approach with descriptive and verification methods, using secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The data is analyzed through document studies and compared with the provisions of accounting standards and supported by relevant scientific references. The results showed that PT KAI has carried out the recognition, measurement, and presentation of fixed assets according to standards, using the straight-line method and the historical cost approach. The statement of financial position is also prepared based on the principle of balance between assets, liabilities, and equity in accordance with PSAK No. 1. This practice shows compliance with accounting standards, and reflects the company's commitment to accountability, transparency, and professional and trusted asset governance.  

This study aims to develop an instructional medium in the form of a Webtoon-based digital comic entitled “Was machst du?”, adapted from the Netzwerk neu A2 textbook, to enhance German reading comprehension at the A2 level. The development model used is ADDIE (Analysis, Design, Development, Implementation, Evaluation). Validation was conducted by two experts one in content and one in media with validation scores of 91% and 92%, respectively, indicating that the comic is highly suitable for instructional use. A limited trial was carried out among students of the German Language Education Program at Universitas Negeri Medan. The results showed that the comic supported students’ reading comprehension, increased motivation, and reduced reliance on online translators. This study concludes that integrating official textbook content into digital comic formats published through popular platforms such as Webtoon represents an effective and relevant innovation for digital-native learners.

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange.  This research study is quantitative in nature.  The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id).  The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013.  Seventy-seven businesses satisfied the sample requirements based on preset criteria.  Multiple linear regression analysis was used to examine the data.  The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time.  Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation.  In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence.  With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

This study is motivated by the development of literature that has shifted to the digital realm, including the short story "Sepotong Senja Untuk Pacarku" by Seno Gumira Ajidarma which was republished on the website www.medium.com. The purpose of this study is to analyze the language style and point of view in the short story. This short story has a distinctive storytelling style, with the use of figurative language and poetic diction as the main attraction. The method used is qualitative descriptive with a stylistic approach and literature study techniques. The results of the analysis show that the dominant language styles in this short story include metaphor, personification, hyperbole, simile, litotes, euphemism, and epistolary. These language styles strengthen emotional expression and deepen the meaning of the story. In addition, the first person singular point of view creates a personal and intimate effect, so that the reader feels directly involved in the narrative of the character "I". This short story also shows the power of imaginative visualization in the context of cyber literature which allows the reading experience to be more interactive and reflective. This study concludes that SSUP's short story successfully utilizes the power of style and point of view to convey messages of love, longing, and existence deeply in a distinctive digital format.

Admission of new students is an important process in the world of education that requires efficiency, accuracy and good data management. However, in many institutions, this process is still carried out manually so it is susceptible to recording errors, data duplication, and takes quite a long time. One of them is at SDN 15 Batu Nanggai. This research aims to design and build a new computerized student data collection information system to support the registration process more effectively and efficiently which will later be useful for dapodik operators in meeting data needs for student administration. This system was built using web-based technology with main features such as online form filling, automatic data verification, and data storage in a structured database. By implementing this system, it is hoped that it can increase the speed of the data collection process at SDN 15 Batu Nanggai, minimize data input errors, and make it easier for the school to manage new student information in real-time. The test results show that the system is able to work well and is well received by users as a digital solution that facilitates the administrative process of collecting new student data at SDN 15 Batu Nanggai.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts the tourism development components theory by Gunn (2002), which includes attraction, service/facilities, promotion, transportation, and information. The results show that the village government is working to develop tourism attractions such as the lake's natural beauty, fishing and swimming activities, as well as cultural attractions like festivals. In terms of facilities, gazebos, toilets, parking areas, a stage, and trash bins are available, although food stalls and accommodations remain limited. Basic infrastructure such as solar power (PLTS) and internet networks are in place, but clean water supply remains a challenge. Promotion is conducted through social media and cultural festivals, with plans to develop a village website. Road access to the location is still damaged but under repair, supported by local motorcycle taxi services. In terms of information, there are directional signs and digital access via Google Maps and the Jadesta website. Overall, the strategies implemented indicate the village government's commitment to tourism development, although infrastructure and facility limitations remain obstacles.

The purpose of this study is to evaluate how effective the laboratory information system is in terms of data transmission and website speed at the UNTIRTA VTE Laboratory. To conduct this study, a literature review and direct observation of the data sending and receiving process, as measured by PageSpeed ​​Insights, were used. The results showed that overall, the website performance was good, with optimal FCP and LCP values ​​on desktop and mobile devices. However, elements such as Interaction to Next Paint (INP) and Speed ​​Index (SI) require additional improvements to improve interactivity and access speed. The student dashboard page is considered the main activity center, according to the analysis of user access pattern data. However, pages with large file sizes require better data transmission management to avoid bottlenecks. The student dashboard page is considered the main activity center, according to the analysis of user access pattern data. However, pages with large file sizes require better data transmission management to avoid bottlenecks. This study provides an overview of how effective data transmission and user experience are on the laboratory website and suggests the development of infrastructure and website optimization elements, such as caching and file size reduction. These results contribute to the continuous improvement of the laboratory website, which is very important to meet the data and information service needs of UNTIRTA VTE Laboratory users in real-time.    

The development of information technology has encouraged government agencies to adopt digital systems to improve the quality of public services. One of these innovations is the Waste Bank Management Information System application (SIMBA), which is used by the Lombok Tengah Environment Agency. This research aims to analyze the usability of the SIMBA application based on three main dimensions of the Webqual 4.0 method, namely usability, information quality, and service interaction quality. The method used is a quantitative approach through the distribution of questionnaires to 51 respondents who are users of the application. Each dimension is measured using a five-point Likert scale to obtain users' perceptions of the quality of the application. The results of the study show that the score for the usability dimension is 188, information quality is 192, and service interaction is 188, with a total Webqual score of 189. This score falls into the 'good' category, indicating that the SIMBA application has met user needs in terms of usability, information quality, and service interaction quality. This research is expected to serve as an evaluation material for the development of environmental service information systems in the future.  

This study uses a qualitative method to analyze content trend strategies in interactive digital marketing that contribute to building consumer loyalty. In today’s highly competitive digital era, companies are required to create strong engagement with consumers through digital platforms such as social media, websites, and applications. Content trends like storytelling, user-generated content, live streaming, and influencer usage have proven to attract audiences and encourage ongoing interaction. This research explores how these trends are applied by various brands and how consumers respond to these approaches over the long term. The findings show that message consistency, emotional value in content, and interactivity are key factors in forming emotional bonds that impact loyalty. Furthermore, two-way engagement between consumers and brands through comments, likes, and sharing features strengthens this relationship. By understanding consumer digital preferences and behaviors, content strategies can be dynamically adapted to maintain loyalty while expanding the relevant market reach.

Hypertension is a common disease in society and can lead to serious complications if not properly managed. This study aims to design a web-based expert system to assist in diagnosing hypertension using the Certainty Factor and Dempster Shafer methods. The Certainty Factor method is used to measure the confidence level of reported symptoms, while the Dempster Shafer method combines information from various sources to generate more accurate decisions. The system is designed with a user-friendly interface to facilitate access for medical personnel and patients. The research results show that the Certainty Factor method achieved an accuracy 97,9%, while the Dempster Shafer method reache 96,4%. The accuracy difference of 1,4% indicates that the Certainty Factor method is more effective in handling the uncertainty of hypertension symptoms than the Dempster Shafer method.

The development of information and communication technology has encouraged the world of education to adapt to the use of digital media in the learning process. One platform that can be utilized effectively is Google Sites, a free website creation service from Google that allows teachers and students to easily create web-based learning media. This article comprehensively discusses the use of Google Sites as a learning medium, including its advantages, disadvantages, and functions in supporting digital learning. In addition, this article also explains the systematic steps in creating a learning site using Google Sites, from planning to publishing the site. The results of the discussion show that Google Sites is a practical, flexible, and collaborative solution in supporting 21st century learning, especially in the context of blended learning and distance learning. Although it has limitations in design and interactivity, the advantages in integrating Google services and ease of use make this platform worthy of adoption in educational environments.

The objective of this study is to evaluate the impact of load balancing implementation on website service performance to enhance system efficiency and reliability. The research object is a website accessed through seven service endpoints: Login, Homepage, Blog, About, Shop, Contact, and Post Checkout, with a total of 3,500 requests. The testing was conducted under two scenarios: a single server architecture and an architecture utilizing a load balancer (HAProxy) implementing the Round Robin algorithm. The testing method employed Apache JMeter to simulate load and measure various performance parameters, including average response time, throughput, standard deviation, bandwidth usage, average response size, and error rate. The results indicate that the use of a load balancer significantly reduced the average response time from 7,551 ms to 3,278 ms, increased throughput from 12.5 to 27.3 requests per second, and improved response time stability by reducing standard deviation across all endpoints. Bandwidth usage also increased without changes in average response size, with the error rate remaining at 0% in both scenarios. The study concludes that implementing load balancing with HAProxy effectively enhances website service performance in terms of efficiency, capacity, and system stability, and is recommended as a performance improvement solution in resource-constrained environments.

Technology sector companies are known for rapid innovation but also face high uncertainty, which is likely to cause financial distress. In Indonesia, several technology firms publicly traded on the Indonesia Stock Exchange (IDX) experienced declining profitability and negative operating cash flows during the 2021–2023 period. The aim of this research is to examine the influence of profitability and operating cash flow on financial distress, with firm value as an intervening variable. The research addresses inconsistencies in financial indicators—declining profits do not always indicate financial distress, especially when firm value is not taken into account. Using secondary data from annual reports and the Investing website, this study makes use of a quantitative method involving path analysis. A purposive sampling technique resulted in 78 firm-year observations. Data analysis was carried out using SPSS software. It was found that both firm value is positively and significantly affected by profitability and operating cash flow. However, only operating cash flow and firm value have a statistically significant positive relationship with financial distress, unlike profitability. Furthermore, firm value does not mediate the relationship between profitability and financial distress but does mediate the relationship between operating cash flow and financial distress. These findings suggest that operating cash flow is a more reliable indicator than profitability in predicting financial distress and emphasize the mediating role of firm value in financial instability.

In today's digital era, marketing through social media is becoming an increasingly popular strategy in increasing product sales. The use of digital marketing in dairy products can be through online platforms, websites and marketplaces. The purpose of writing this article is to see the effect of implementing social media digital marketing strategies on increasing cow's milk sales. This article uses a literature study research method sourced from national and international journals of previous research results. The results of the journal search found as many as 10 national journals and 5 international journals that meet the criteria set by the author. Based on the results of the review, it can be concluded that some dairy businesses have used social media (Instagram, Facebook, WhatsApp, etc.), but many have not utilized it as a means of product promotion and marketing. However, some businesses that have done marketing through social media, show that social media has a positive impact on increasing sales, brand awareness, and brand trust & loyalty, and effectively expanding consumer reach.

Islamic Religious Education not only serves as a means of conveying religious knowledge but also as a tool for character and moral development of students. Through a quantitative approach using survey methods, data were collected from a number of students as respondents. The analysis results show that there is a significant influence between the quality of PAI learning and the improvement of students' religious behaviour. The more structured and applicable the PAI learning received, the higher the level of appreciation and practice of religious values in the students' daily lives. The purpose of this research is to discuss the influence of PAI learning on students' religious behaviour. The type of this research is qualitative research using a literature review. Data sources are taken from books, articles, research results, news, websites, and other references related to the research. The data analysis technique uses content analysis where the researcher analyses content from various written sources. The results show that there are several influences of PAI learning on students' religious behaviour, namely, the role of Islamic Religious Education teachers, schools with madrasa curricula, lessons and activities with religious nuances, school culture and climate, social interactions, as well as facilities and resources.

This community service program focuses on enhancing digital marketing capabilities for the Kroket Keraton MSMEs in Tohudan Village, Colomadu, Central Java.  Kroket Keraton  MSMEs, which have traditionally relied on conventional sales,  have faced challenges  in reaching  a wider market and increasing sales. Through this program, intensive training and mentoring on digital marketing strategies were provided,  including the use of social media, creating  engaging content, search engine optimisation (SEO), and digital ad management. The results of this program showed a significant increase in the digital marketing knowledge and skills of MSME actors,  as well as  an increase in sales  and  market reach. Additionally, this program helped build brand awareness and customer loyalty through more effective and efficient digital marketing approaches.   Thus,  this community service program is expected to serve as a model for empowering other MSMEs in facing the challenges of the digital era.

The research in this journal is to see the contribution of local taxes in Regional Original Revenue (PAD) and the growth of local taxes from 2018 to 2023 in Malang City. The methodology applied in this research is a quantitative descriptive approach. Data was obtained from the official website of Malang City Bapenda. The results of this analysis reveal that the contribution of local taxes to local revenue in the period 2018 to 2023 is quite significant, reaching 76.63%. The largest source of local tax contribution comes from the Acquisition Tax on Land and Building (BPHTB) which accounts for around 37.1% of the total local tax, while the average growth of local tax and local revenue between 2018 and 2023 is at 7.1% of the total population.

Digital marketing has become a crucial solution for honey farmers to boost sales and expand their market reach. This community service activity aims to enhance the knowledge of honey farmers in the KTH Sadar Tani Muda group regarding the use of e-commerce websites for honey product marketing. The methods employed include training, mentoring, and the development of a simple e-commerce platform-based website. The results indicate a significant improvement in farmers' understanding of digital marketing benefits, e-commerce features, and independent product content management. Additionally, the developed website has enhanced the online visibility of honey products. The impact of this initiative extends beyond increased sales, opening broader marketing opportunities. This activity is expected to serve as a model for other farmer groups in adopting digital technology for business development

This study investigated the effectiveness of using the Wordwall website as a learning strategy to enhance students' vocabulary mastery. Employing a quasi-experimental design, the research involved a control group and an experimental group from [mention specific school/level, e.g., a junior high school in Medan]. Data were collected using a vocabulary test (pre-test and post-test) and analyzed using t-test statistical analysis. The findings indicated a significant improvement in vocabulary mastery among students in the experimental group who utilized the Wordwall website compared to the control group. This suggests that the Wordwall website is an effective and engaging tool for improving students' vocabulary acquisition. The study recommends the integration of interactive digital platforms like Wordwall into language learning curricula to support vocabulary development.