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Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.    

The research discusses the factors causing drug abuse cases and their countermeasures in Pohuwato Regency. The method used in the research is empirical with qualitative descriptive data analysis that describes and describes reality data in the field. Based on the results of the study, that the factors that cause drug abuse cases in Pohuwato Regency are internally derived from within a person. Where the inability to adjust and weak self-confidence so that the perpetrator is unable to control the desire to try and have experience with drugs that are expected to overcome the mental pressure he experiences. The pressure in question comes from family circumstances that are less supportive (not harmonious) and indifferent to one's self-development. In addition, there are external factors, namely the promiscuity of the perpetrator, social and work environment factors, economic problems and easy access for the perpetrator. Police Countermeasures against Drug Crimes in Pohuwato Regency are carried out by conducting Early Prevention or Pre-emtif efforts by conducting searches regarding the causes or drivers, to the opportunities for the use of these illegal drugs. Early prevention is carried out through education that aims to create awareness and vigilance, by distributing banners and advertising banners and invitations not to use drugs in agencies and public service places including in the school environment. Preventive efforts with socialization and counseling, supervision of narcotics trafficking traffic both at the port and land which is the entry point for migrants in Pohuwato district.  In addition, this supervision is also carried out routinely in places where transactions are usually held, for example nightclubs and locations where teenagers usually gather, and conduct operations or patrols or raids. Repressive efforts as the last step to take firm action against the perpetrator by imposing sanctions, as well as the implementation of rehabilitation involving various elements.

The growth in population and the usage of private automobiles in Semarang City have an impact on the operation and performance of the Mangkang Terminal with Type A, namely the terminal's class, service evaluation, and performance. The purpose of this study is to identify terminal class criteria, service enhancements, and operational performance that requires improvement at the Semarang Terminal. For this reason, the terminal class is created in accordance with rules governing technical guidelines for defining terminal class criteria, and service and terminal performance are assessed using the IPA method. A Google form with as many questions regarding services as an evaluation of satisfaction and interest is issued to terminal users, with the primary goal of improving and determining terminal class being to identify 5 indications that are tailored to current circumstances. According to the findings of the terminal class study, the Semarang Terminal is in class 1, which is the highest priority for developing and delivering services to road passenger terminals.

A medical record is a file that contains document records regarding the patient's identity, examination, treatment, actions, and other services that have been provided to the patient. Pratama Clinic as a health service provider must have a competitive advantage and be competitive in terms of the quality of the health services provided. Pratama Halyna Clinic is located in Gajahan, Kebongembong, Kec. Pagerruyung, Kendal Regency, Central Java. In this clinic, there are several polyclinics, namely, general, Kia / birth control, elderly, childbirth, and circumcision. To carry out data recapitulation to find out the number of patients who visited and the polyclinics that were frequently visited, the operator carried out manual calculations, namely by opening the data in the form of paper regarding patient recaps for that month which was then carried out by manual counting. Based on these observations and observations, we, the staff, propose creating a patient data recording system.

Nowadays, plastic has become a material that is inseparable from human life. Plastic is considered an easily available, practical, light and modern material. ‎In order to be able to make a plastic product that suits what we want, of course we need adequate technology, both in terms of injection machines, injection molding, materials, methods and people. The way this injection molding machine works is by putting plastic pellets into a barrel which is then heated until it melts. The melted plastic is injected into the mold which is then cooled. After that, it is released from the mold and a plastic product is formed. Current analysis produces values of 23.2 A and 20 A, which are then used to calculate power in the injection molding process. The calculation results show a power of 8.7 KW and 7.5 KW based on the data obtained.

Parable of Jesus and Matthew 20:1-16 In this parable, Jesus welcomes the first kingdom as the employer of much of the last work and a number of trainings. This shows that God's grace is not limited and does not depend on human effort or achievement, but on his generosity. In the context of Christianity This modern view is the importance of grace, loyalty and justice in society. God's grace shows that every person, whatever their background and origin, has the same value in His eyes. Therefore, Christians are called to practice kindness and social justice in their daily lives, providing care and support to those who require carelessness from the circumstances or conditions they have achieved but this view also challenges the attitudes and feelings of superiority that can arise among Christiansı the teachings of Jesus emphasize that the Kingdom of heaven does not depend on human concepts of justice but on God's mercy that goes beyond the limits of human ability. This is why Christians abandon their selfish attitudes and develop a broader development of God's liberating love because of religious understanding. Modern Christians based on Matthew 20:1-16 emphasize the importance of grace, faithfulness and justice in society while they recognize the habit of seeking egoism and develop a broader understanding of God's infinite love   

Often viewed as drinks that can provide tranquility and warmth to the drinker, especially during the rainy season. Drinking alcoholic beverages has even become a tradition for the people in this district. As a result of this tradition, the circulation of alcoholic beverages without or lacking permits (IP-MB) can easily proliferate. 1.To understand and analyze the implementation of the Function of the Civil Service Police Unit in Regulating Alcoholic Beverages in South Central Timor District. 2. To identify and analyze the Factors Inhibiting the Function of the Civil Service Police Unit in Regulating Alcoholic Beverages in South Central Timor District. This research was conducted within the jurisdiction of the Civil Service Police Unit in South Central Timor District, using the Juridical Empirical method. The aspects studied include the Function of the Civil Service Police Unit in Regulating Alcoholic Beverages and the Inhibiting Factors of the Civil Service Police Unit in Regulating Alcoholic Beverages in South Central Timor District. Data collection involved both Primary and Secondary data. The research findings indicate that the Function of the Civil Service Police Unit in regulating alcoholic beverages is achieved through the implementation of Standard Operational Procedures (SOP), the regulation of permits for alcoholic beverage businesses, and enforcement against violations of alcoholic beverage consumption. Factors inhibiting law enforcement regarding permits for alcoholic beverage businesses include enforcement factors, socialization factors, infrastructure factors, budget constraints, the number of competent officials, and bureaucratic complexities in permit administration.  

This study aims to analyze the plot of the drama script "Nilam binti Malin" by Karta Kusumah which is seen from the overall development of the plot. This research uses a qualitative approach with descriptive analytical methods. This research instrument is the researcher himself as the main instrument, data collection is carried out through the stages of literature study, observation, interviews, and documentation. The steps in analyzing data are collecting data, describing the data, analyzing, and making conclusions. The results showed that the plot of the drama Nilam bint Malin used Henshaw's Montage theory, namely Exposition, Generating Circumstance, Rising Action, Climax, Falling Action, and Cata Strophe. The exposition introduces the character of Nilam, Malin's daughter, as well as other figures such as Malin, Mandeh, Warga, Kru Kapal, and Tukang Kaba. The flow of events began to move right when Patchouli arrived at Air manis Beach and began to know about problems in the village. Until the part where the situation began to heat up where Nilam began to know the problems that existed in Air Manis village and Nilam knew what was the reason behind her father who was petrified on the beach.

This journal reviews the use of Cisco simulators in building and analyzing ring topology networks and the routing protocols used in them. Ring topology is one of the commonly used network topologies where all nodes are directly connected to form a circle. The routing protocol in ring topology uses Bellman Ford and Dijkstra algorithms to determine the best path. The main focus of this research is on Enhanced Interior Gateway Routing Protocol (EIGRP), a routing protocol developed from Interior Gateway Routing Protocol (IGRP). EIGRP enables fast convergence and efficiency in data transmission in the network. The research methods used are literature and simulation methods using Cisco Packet Tracer software.    

Data networks are the lifeblood of modern life, connecting people and information at high speeds. Frame Relay technology plays an important role in delivering efficient and reliable data connectivity, like a water pipe that flows information seamlessly. Specifically designed for Wide Area Network (WAN), Frame Relay works at layer 2, optimizing data transmission between remote locations. This research uses experimental research. Experimental research is a manipulative process that needs to be carried out by applying certain treatments/treatments to research subjects and observing/measuring the effects. This research was conducted by looking at the results of the ping test on Router 1, Router 2 and Router 3 in sending messages over the network in 1 cloud The "ping" command is used to test the network connection by sending packets to the specified IP address. The results of the "ping" command show that the network connection to IP address 192.168.5.100 can be guaranteed successfully, with an average response time of about 16 ms. The frame relay circuit on the cloud router uses frame relay technology to send data between connected devices. The cloud router becomes the center of the frame relay network and manages the data traffic between the devices. IP network configuration can be done automatically through DHCP Ping also shows that the network is reliable with a minimum response time of 13 ms, a maximum of 19 ms, and an average of 16 ms.

This study focuses on optimizing electric vehicle (EV) battery recycling through the use of green chemical processes and circular economy principles. The research aims to enhance the recovery of valuable metals lithium, cobalt, and nickel from used lithium-ion batteries (LIBs) in an environmentally sustainable manner. Green solvents were employed as a safer alternative to conventional, toxic chemicals, minimizing hazardous waste emissions and improving the efficiency of the recycling process. Experimental results showed that the green solvent-based process achieved high recovery rates of 90% for cobalt, 87% for nickel, and 85% for lithium, with metal purity levels exceeding 95% for all three metals. The study also examined the scalability of the green solvent method, revealing its potential to offer more sustainable and cost-effective solutions compared to traditional methods, which typically involve high temperatures and toxic chemicals. Despite the promising results, challenges such as solvent recovery and the adaptation of the process for large-scale industrial applications remain. Nonetheless, the study demonstrates that integrating green solvent-based recycling into the global EV supply chain can significantly reduce environmental impacts, conserve resources, and support the transition to a circular economy. The findings highlight the potential of this recycling method to provide a more sustainable and efficient solution for EV battery recycling, ultimately contributing to the development of a more sustainable EV industry.

This study explores the integration of Islamic economic education with green economy principles, focusing on environmental stewardship and sustainability. Islamic education plays a pivotal role in fostering ecological awareness, integrating values such as khalifah (stewardship), maslahah (public welfare), and adl (justice), which align with green economic practices. The research investigates how these values are taught in Islamic educational settings, particularly in pesantren (Islamic boarding schools), and how they promote sustainable practices such as tree planting and livestock cultivation. The study highlights the role of Islamic financial mechanisms, such as zakat, waqf, and green financing, in supporting sustainable development and equitable resource distribution. It also examines how Islamic education instills eco-spiritual values and encourages sustainable behaviors among students. The findings suggest that Islamic universities emphasize ethical economic principles more than secular institutions, while secular institutions focus more on sustainability content. The study calls for a more integrated approach, where both ethical economic practices and sustainability principles are harmonized to equip students for leadership roles in a green economy. This integration is crucial for fostering responsible global citizens capable of addressing the intertwined challenges of economic growth and environmental preservation.

Negative ambition, thirst for power, which gives birth to fraud in constitutional politics, greed will tend to give birth to authoritarian government, which also facilitates uncontrolled corrupt behavior in all levels of the government system, the result is that corruption becomes a system that is difficult to judge effectively. right in front of the judiciary. The state's ideals which are the legal basis in the Proclamation are only historical, the State's goals as stated in Paragraph IV appear to be subject to multiple interpretations with negative ambitions and a monopoly in the control of natural resources by certain groups. The Constitutional Court has become a bone of contention. because it is considered the last bull of the constitution. The various systems and regulations as the basic foundation in the 1945 Constitution are the reason that it is no longer appropriate to the situation and must be repeatedly amended. The recruitment of State Rulers through the ELECTION system once every five years continues to be changed in a direction that is increasingly widening and even eliminating the true meaning of the goals of a State which is based on the Blessing of God. Almighty. Our constitutional history, which is quite long since the birth of the 1945 Constitution, will continue to be corrected for reasons of adjusting interests. In fact, the state is a tool to achieve the goals of the nation that agreed to form the state with the aim of protecting and ensuring the welfare of the people of that nation. The principles and foundations of the State have been established as the foundation in a state order, but our constitutional problems can only be resolved by changing the law and very minimally changing the concept of human thinking in that Pancasila has become the philosophy and goal of national life. The next question will be whether the Amendment to the 1945 Constitution will continue. carried out to adjust the circumstances of the desires or interests of the State authorities. Conflicts of interest in our state structure must return to the order of religious values ​​in religion which in Islamic psychology is known as Maqashidus syari'ah jurisprudence.

This study tries to identify the faults and circumstances that lead students to miscalculate when attempting to solve word problems involving a system of linear equations with two variables using Watson's criteria. This kind of study employs qualitative, descriptive research methods. Data was gathered using a variety of methods, including analysis, interviews, documentation, and a written test with five-item description questions. Class VIII students from SMP Negeri 5 Tondano 2022/2023 served as the study's sources and subjects. They were chosen after careful consideration. Data analysis techniques in this study through data reduction, data presentation, and conclusions. The results showed that the students' errors were incorrect data, inappropriate procedures, response level conflicts, and skills hierarchy problems. The causative factors are that students are not careful when writing answers, students think that conclusions do not need to be written down, students forget how to change the story form questions into the form of mathematical models or the principles used are still wrong, students forget to write examples, students are wrong in operating numbers either subtraction, addition, division and multiplication, students forgot to write conclusions, students were unable to write down existing data, students did not know how to answer questions, students forgot to find x and y values using the substitution method, students used wrong marks in mathematics, students ran out of time when solving problems.

The high purchasing power of society and within lengthy periods will cause the state falls into inflation. Inflation has its influence on domestic savings. Hence, the government tries to limit the amount of money which circulates and reduces inflation risk by offering higher interest rates for the people who deposit their money in national banks. The socialization program of early saving is carried out with the purpose of creating national program in creating a generation who isable to manage their finances well. Other than that, the program hopefully has the ability to leverage the interest in saving for children. The children may develop the habit into an insurance for their later life, and autonomously learn to save and to be responsible in managing the money,hence the goals of the program.Teaching the children to save early may also develop positive personality; to save means teaching the children how to be patient, and saving is useful for future savings.

Of the many problems that arise in Christian circles, philosophy and theology are often the subject of serious discussion among theologians. It's not just theologians who debate this, but lay people also debate it. Because if we talk about philosophy and theology, it is clear that there are pros and there are also cons. Philosophy and Theology are two very important sciences that must be studied in human life. There are those who ignore one of the two and there are also those who accept both as good knowledge that will bring a change in human life. The problem in human life is the assumption that the two contradict each other. But the question is; Is it true that philosophy and theology contradict each other? and if it is true that the two contradict each other, is it necessary to ignore one of the two? Everyone has the right to study or not study one of the two. However, the problem is if you make a statement that the two contradict each other but there is no data to support what you say, that is the problem. It is important to know that all sciences have their own advantages, so by knowing that it is clear that there is no reason to make unfavorable statements that turn off other people's interest in studying both. This article focuses on discussing issues surrounding philosophy and theology in Christian circles using data analysis. With the existing data, we will discuss the reasons why people are not interested in studying philosophy. The author's hope is to change the mindset of people who always make statements that philosophy and theology contradict each other. So the fundamental hope of the author is to have openness in all knowledge without any neglect by saying that it is not good in my life as a Christian.

In the era of automatic transmission or automatic transmission motorbikes, many people enjoy doing it in various circles compared to manual transmission motorbikes, these automatic transmission motorbikes are indeed fuel efficient and agile, but automatic motorbike users are not satisfied with their less optimal power, seeing the problems in The use of springs is a factor that influences the performance of automatic transmissions. The purpose of this study is to analyze one of the components of the Continuously Variable Transmission, namely the CVT spring. then compare the power and torque values to find out the comparison of the use of the three springs on the vehicle and retrieve data through the dynotest process. Tests using this dynotest tool produce the values of power, torque, and engine speed produced by the vehicle, this test uses three springs with different constant values such as 1000 Rpm, 1500 Rpm, 2000 Rpm to retrieve table and graphic data values and then compare the data to be converted into thrust and vehicle speed values. To obtain the maximum speed of the vehicle. From the experimental results, each spring produces a different transmission ratio. This results in the value of power and torque, which is produced by each different spring.

Ring topology is a type of network topology that is used to connect a computer with other computers in a circular circuit, like a ring. Usually a ring topology only uses a LAN card to connect each computer. The function of a ring topology is to connect nodes or computers in a network so that they can share information and resources with each other. Meanwhile, TCP-IP itself is communication used by the internet community to exchange data from one computer to another computer on the internet, because this protocol is a collection of protocols (protocol suite).

This research aims to test how much influence Leadership Style and Compensation have on Job Satisfaction with Work Motivation as an Intervening Variable at the Sijunjung Regency Transportation Service. Data collection methods are through surveys and circulating questionnaire, with a sample of 60 respondents. The analysis method used is path analysis using smartpls. The research results showed that there was a significant influence of Leadership Style on Work Motivation. There is a significant influence of compensation on work motivation. There is a significant influence of Leadership Style on Job Satisfaction. There is a significant influence of compensation on job satisfaction. There is a significant influence of work motivation on job satisfaction. There is an insignificant influence of Leadership Style on Job Satisfaction through Work Motivation. There is an insignificant effect of compensation on job satisfaction through work motivation.

The flood that hit Demak district in February 2024 has had a major impact on the life of SMAN 1 Karanganyar students. The aim of this study is to see how the flood affects the psychology of students, as described in the article titled "11 districts in Flood Demak Imbas 6 Tanggul Jebol, 93 Thousand Souls Affected". The study uses critical discourse analysis (CDA), which is combined with the Norman Fairclough approaches.The results show that the flood has caused a variety of psychological impacts on students, including anxiety, depression, and trauma. Anxiety is marked by fear, anxiety, and restlessness because of the possibility of flooding happening again. Trauma and depression are marked by bad memories and flashbacks about flood events. According to the analysis carried out in the article detiknews, the flood was described as a tragic and sad event. In this article, words like "burst," "affected," and "displaced" are used to describe unstable circumstances. Besides, photos showing the damage caused by the flood are included. The psychological consequences of the victims, however, are not much mentioned in the articles of DetikNews. This article only mentions that floods can cause trauma and stress, but does not discuss how these psychological impacts can affect students' lives, such as their social relationships and learning outcomes. This study suggests that it is important to pay attention to how flooding affects students' psychology.