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The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.

Comparison of the education systems in Russia and Indonesia by describing the history of Russia's development as a world superpower and detailing the evolution of the Russian education system from the imperial era to the modern era. This article outlines several key points in the history of Russian education, including the role of education during the empire, the impact of the October Revolution of 1917, the Soviet Union period, and modern educational reform under the leadership of Vladimir Putin.The discussion covers various aspects, such as curriculum changes, improving the quality of education, modernizing infrastructure, and the role of religion in the education system. The writings also highlight political changes and nationalist policies affecting education in Russia, as well as the emphasis on traditional values ​​and patriotism. In addition, this journal explores the levels of education in Russia, from pre-school education to college level and the highest level of education or professor level. Emphasis is placed on government policies to improve the quality of education, teacher training, and investment in research and development in higher education.This article also covers aspects of religious freedom and a semi-authoritarian political system that may influence the educational environment in Russia. Ultimately, this journal presents the principles of state policy in Russian education law, highlighting the importance of education characterized by humanity, cultural unity, and access to education for all people.By detailing the history, development, and policies of Russian education, this paper provides in-depth insight into the role of education in shaping modern Russian society. Exploring key questions, such as the influence of history on current education systems, educational reform, adaptation to global demands, and the role of education in geopolitical contexts, contributes to a global understanding of the dynamics of education in various countries.

Lightning has always been a dangerous threat to the equipment of electric power systems consisting of: power plants, substations, transmission lines and distribution lines. Generally, overhead high-voltage transmission lines are exposed to lightning strikes. Therefore, the degree of protection against lightning is determined based on the degree of insulation of the equipment. To prevent damage to equipment due to lightning strikes, arresters are used. In this study, three arrester models were used as comparisons, namely. IEEE arrester model. The system was simulated using Alternative Transients Program (ATP) software. The results showed that the lightning rod was declared successful in protecting the transmission system, where the three lightning rods had a Margin Protection (MP) of arresters that reached 28%. In the simulation, it is known that the IEEE arrester successfully cut off the lightning current in the transmission system so that the transient overvoltage recorded on the transformer does not exceed the Basic Insulation Level ((BIL) trafo.  

The global economic recession is a global economic downturn that affects the domestic economies of countries in the world. The stronger the economic dependence of one country on the global economy, the faster a recession will occur in that country. In 2020 the country of Indonesia and even the world are exposed to the COVID-19 virus which has an impact on the country's economic growth, even the world economy. This is the trigger for an economic recession. This has led to many different public perspectives on the occurrence of a global economic recession whose opinions or reactions are expressed on social media Youtube. The data was obtained by crawling techniques from social media Youtube with a total of 500 comments used. The data is then labeled (class) with a lexicon-based method with an Indonesian language dictionary. From the labeling results, it was obtained 185 positive labeled data (37%) and 315 negative opinions (63%). The data preprocessing stage is carried out in preparation for the data to be processed for sentiment analysis. Of the many opinions obtained, an analysis of public sentiment regarding the 2023 global economic recession will be carried out using the Naïve Bayes classification algorithm. This study also applied the TF-IDF word weighting method with the n-gram feature used, namely bigram (n=1). The system will be evaluated using a confusion matrix. The implementation results show a prediction model with a total of 500 opinion data with a comparison of training data and test data of 9:1, producing an accuracy value of 84.00%, a precision value of 75.00%, a recall of 30.00%, and an f1-score of 42.86%. The performance of the system model built in this study can be said to be good.

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

This research explores the phonological variations of Javanese language in three regions of Indonesia, namely Batang, Brebes, and Serang. With a focus on occupation, education, and age as social variables, the study employs phonological and lexical analysis methods to identify changes in vowel and consonant sounds, as well as lexicon within these dialects. The results reveal distinctive phonological and lexical characteristics in each region, highlighting significant differences between Batang Javanese (BJB) and Standard Javanese (BJS) as well as Javanese Banyumasan (BJBY). In conclusion, this research provides a comprehensive understanding of Javanese language variations at the dialectal level, with implications for further studies involving syntactic and semantic aspects. Recommendations for future research include expanding informant samples and delving deeper into the interplay between social factors and phonological variations.

This article discusses a comparison of phonology between Indonesian and French. Through comparative analysis, this article aims to highlight the similarities and differences in the sound systems of the two languages. In a theoretical study, this article discusses the sound systems of Indonesian and French separately, including consonants, vowels, word stress and intonation in both languages. The method used in this research is contrastive analysis, where the sound systems of the two languages ​​will be compared directly to highlight similarities and differences.    

This study aims to determine the comparison between Indonesian and Malay from a phonological aspect by using the cartoon series "Upin and Ipin" as research subjects. The research was conducted using descriptive qualitative methods using free listening techniques. Researchers found phonetic elements in the entire Malay language that aired on the episode Season 15 Gerobok Rezeki. It has been found that Malay and Indonesian have almost the same function of stress, tone, intonation and duration in the pronunciation of vocabulary sounds. The difference between the two is the nasal sound that is more inherent in Malay. There are also differences in phonological aspects in the form of changing the vowel "a‟ to the vowel "ə‟ in some vocabulary words with the same pattern of wording and meaning.    

This research aims to determine the use of language styles, describe the diction and message to be conveyed in the poem "Perempuan yang Tergusur" by W.S Rendra. So also the poem " Perempuan yang Tergusur " is a poem with a theme of protest or social criticism. The problem of this research is how the language style in the poem " Perempuan yang Tergusur " is used by Rendra to voice social criticism of the reality that occurred. The method and theoretical basis used in this research is stylistics. Based on the analysis that has been carried out, the results obtained are that Rendra uses several language styles of similes, comparisons and contradictions to describe the problems presented in the poem.

During childhood, the development of a child involves several key aspects. Firstly, the physical development aspect encompasses the skeletal and muscular systems, as well as the development of motor skills. Secondly, health and safety become important focuses by providing adequate physical exercise to meet national targets and prevent children's inactivity. The processing of information and intelligence in cognitive development emphasizes repetition, organization, comparison, and the emergence of information. The division of intelligence into emotional and spiritual intelligence provides an additional dimension to understanding child development. Piaget's approach, particularly the concrete operational stage, describes a phase in which children use operations and logical reasoning in concrete situations. Lastly, in cognitive development, language becomes an important tool for communication, both in oral and sign forms.

Many researchers, including lecturers, teachers, students, and the general public, have adopted apps to help them write articles. Students are currently expected to produce scientific articles published in accredited journals or respected international journals as part of their final assignment. However, from the observations of the service team, there are several problems faced by the service partners, especially MPI students. They have difficulty preparing scientific article manuscripts and are less familiar with applications that can speed up the preparation process. To overcome this, the service was carried out through lecture, discussion, and mentoring methods using service-learning, which involved pre-implementation, implementation, and post-implementation stages. The results of this service showed that the training provided participants with understanding and knowledge about using the Perplexity application as a tool to speed up the preparation of articles and paraphrasing to avoid plagiarism. This is evident from the comparison of the participants' pre-test and post-test results before and after the training.  

People really like hair coloring. However, most people do not know about natural dyes that can be used as basic ingredients for making hair dye and also lack understanding in choosing natural dyes used for coloring. For this reason, safe alternative dyes are needed, namely by developing natural dyes from plants that can be found nearby. This research aims to a) Analyze the results of hair coloring using teak leaf color extract, b) Analyze the results of hair coloring using henna leaf color extract, c) Analyze the comparison of hair coloring results using duan teak color extract and henna leaf color extract. This type of research is pre-experimental. The design used is a one shot case study. The population of this research is students of Cosmetology and Beauty, Class of 2023, Padang State University with 6 samples and 7 panelists. Data collection techniques are observation, documentation and questionnaire methods. The data analysis techniques used are normality test, homogeneity test and t test. Based on the results of research on hair coloring using teak leaf color extract, the color sharpness aspect is in the sharp category. In terms of evenness, the color has an uneven category. In terms of likes, panelists have categories of likes. Based on the results of research on hair coloring using henna leaf color extract, the color sharpness aspect is in the very sharp category. In the aspect of color evenness, it has an average category. In terms of likes, the panelists have a very like category. It can be concluded that there is a difference in the results of hair coloring using teak leaf color extract and henna leaf color extract. Where the average results of hair coloring using henna leaves are better than hair coloring using henna leaf color extract.

The education system in Indonesia tends to prioritize cognitive aspects, such as academic scores and exams, with less emphasis on affective and psychomotor aspects. This article examines the comparison between the education systems of Indonesia and Japan as developed countries that have advantages in this regard. Japan, with its superior education system, focuses on developing affective, cognitive and psychomotor aspects, as well as instilling normative values ​​from an early age. This comparative evaluation is the basis for advancing the Indonesian education system in a more holistic direction. Some of the findings include differences in educational philosophy, decentralization, educational goals, curriculum flexibility, funding, educational personnel qualifications, and examination approaches. The results of this evaluation can be a reference for improving and advancing the Indonesian education system so that it is able to create a golden generation in the future.

Banten Batik own distinctive characteristics _ And unique because it's on the side every the motive tell a story history legacy culture sultanate offerings in the form of culture , society sultanate Banten . In effort For conserve And protect batik then required introduction to world various various batik motifs in Indonesia and its history. Research qualitative emphasize exists complaint from Heritage batik craftsmen Banten in the Citra Gading Complex , Village Karundang , sub-district cipocok , city attack , against low sale of Heirloom batik Banten . In fact , the number of batik produced is not comparable with number of batik sold . It means more many batiks do not sold , compared to those sold . Temporary system sales carried out by Heritage batik craftsmen Banten in the complex image Gading , village Karundang , sub-district cipocok , city attack , banten , that is system sale conventional . Through promotion between batik craftsman , neighbor , nor batik buyers . The aim is to help , marketing system conventional This not enough maximum to sale of heirloom batik offer . So , it is necessary breakthroughs new For push sale of heirloom batik offer . Wrong One Current problem _ this , that is constraint on batik marketing , which continues experience decline . The reason is the height competition between batik craftsmen . So , total more batik production a lot , in comparison with batik sold , as long as this is the sales process use system Sale conventional . Promotion , take advantage fellow batik craftsmen as well batik buyers . Craftsman Not yet Can take advantage progress technology . So , reach market only limited local to Serang City . for push its height batik sales , with use system digital marketing sales . stages to be done in the digital marketing process of selling heirloom batik offer . including , making webset official special on the page specifically www.batikpusakabanten.com website This under control Heritage Batik Center Banten complex image Gading , sub-district Karundang, subdistrict cipocok , city attack . For speed up the promotion process And sales , then The website www.batikpusakabanten.com will be later will strengthened with it was formed account Facebook , Twitter, Instagram , and networking social other with the same theme buy batik.dalam webset that , too available features interesting , that's the goal For make it easier service ordering .

Banten Batik own distinctive characteristics _ And unique because it's on the side every the motive tell a story history legacy culture sultanate offerings in the form of culture , society sultanate Banten . In effort For conserve And protect batik then required introduction to world various various batik motifs in Indonesia and its history. Research qualitative emphasize exists complaint from Heritage batik craftsmen Banten in the Citra Gading Complex , Village Karundang , sub-district cipocok , city attack , against low sale of Heirloom batik Banten . In fact , the number of batik produced is not comparable with number of batik sold . It means more many batiks do not sold , compared to those sold . Temporary system sales carried out by Heritage batik craftsmen Banten in the complex image Gading , village Karundang , sub-district cipocok , city attack , banten , that is system sale conventional . Through promotion between batik craftsman , neighbor , nor batik buyers . The aim is to help , marketing system conventional This not enough maximum to sale of heirloom batik offer . So , it is necessary breakthroughs new For push sale of heirloom batik offer . Wrong One Current problem _ this , that is constraint on batik marketing , which continues experience decline . The reason is the height competition between batik craftsmen . So , total more batik production a lot , in comparison with batik sold , as long as this is the sales process use system Sale conventional . Promotion , take advantage fellow batik craftsmen as well batik buyers . Craftsman Not yet Can take advantage progress technology . So , reach market only limited local to Serang City . for push its height batik sales , with use system digital marketing sales . stages to be done in the digital marketing process of selling heirloom batik offer . including , making webset official special on the page specifically www.batikpusakabanten.com website This under control Heritage Batik Center Banten complex image Gading , sub-district Karundang, subdistrict cipocok , city attack . For speed up the promotion process And sales , then The website www.batikpusakabanten.com will be later will strengthened with it was formed account Facebook , Twitter, Instagram , and networking social other with the same theme buy batik.dalam webset that , too available features interesting , that's the goal For make it easier service ordering .

Education currently occupies a very important position in human development. The quality of the Finnish educational system is interesting to study because its success has been recognized worldwide. This study provides an overview of the comparison of the education systems of the countries of Indonesia and Finnish. The method used in this study is literature study. The results of the study show several differences, (1) Indonesia's educational system is colored by many competitions while Finnish puts forward the principle of equality; (2) Indonesia has a system of failing a grade and student ranking, Finnish has’nt failing a grade and ranking system; (3) Indonesia load learning every week +/- 40 hours, Finnish lessons +/- 30 hours per week; (4) Indonesia learns a lot in class, Finnish puts forward problem solving methods; (5) Indonesia assignments almost become a routine agenda every face to face, Finnish does not burden students with a lot of tasks, (6) Indonesia minimum teacher qualifications D4, Finnish minimum teacher qualifications S2 (Master), (7) Indonesian qualifications students enter basic education for at least 6 years (5.5 years accompanied by written recommendations from professional psychologists), Finnish qualifications for students entering basic education for at least 7 years.

This research discusses the education system in the United States and at the end of the discussion a little comparison with the education system in Indonesia. Because of its focus, the discussion of this paper is more directed at the implementation of education systems and policies in the United States including; how the level of education in the United States, management, curriculum, learning evaluation, teacher quality, education funding and education quality assurance practices, which are applied in developing education. The approach used through the method used by the author in conducting this research is through descriptive qualitative methods by searching for various data from documents and literature in the form of; literature, articles, books, other supporting websites including podcasts and video interviews on YouTube that have been directly involved in education in the United States. It is assumed that since the United States declared independence from Great Britain on 4 July 1776, the form of government of the Federal Presidential Constitutional Republic and Liberal Democracy with three branches of government, namely, executive, legislative and judicial, has progressed in various aspects including in the aspect of education. In this context, of course, progress in various fields in Indonesia is far behind compared to the United States, especially in the field of education. From this analysis, it is not wrong if Indonesia continues to improve and take valuable lessons from the United States experience in the education system in this contemporary era.

This article discusses the differences in extracurricular activities between private and public schools in Indonesia. Private schools, supported by greater financial resources, offer a variety of activities with modern facilities. On the other hand, public schools, despite their limited budgets, still ensure equal access to education. Comparisons include infrastructure, fees, student numbers and extracurricular opportunities. Factors such as gender, religion and culture influence the offering of activities. Qualitative research methods and observations were used to explain the differences in planning, types of activities and assessment between the two. Field observations highlighted barriers in private and public schools, including facilities constraints. This article examines the strengths and weaknesses of the two schools observed, providing a holistic insight into the impact of educational institutions on student character building in Indonesia.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.