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Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

The branch of mathematics that studies history is usually known as ethnomathematics, and the concept of ethnomathematics has made a major contribution to improving mathematics learning. It turns out that many cultures cannot be separated from mathematical calculations, including historical buildings that are simple but have many meanings and meanings. So this research was conducted to describe and identify mathematical concepts in Betawi Warehouses in the Setu Babakan Betawi Cultural Village. The research method used is a descriptive qualitative method with an ethnographic approach. The results of the research show that there is a mathematical concept in the Gudang Betawi house building in the Setu Babakan Betawi Cultural Village, namely the shape of the Gudang Betawi house which has a rectangular pattern from front to back, there are many philosophies in ornaments that have sizes and shapes, and there are geometric elements found in the building. Betawi Warehouse Houses are like whole numbers in measuring activities, equivalent comparisons in calculating the length of time to build a Warehouse House, there are corners in the building, there are flat geometric elements found in the length, area and perimeter of the building, there is also space geometry which has content and volume , there is a geometric transformation in the ornamental part of the Gudang Betawi house, and there is a congruence of flat shapes that can be seen on the door of the Gudang Betawi house.

For thousands of years, the Dayak Ngaju people in Central Kalimantan have practiced a traditional rice cultivation system called Manugal, which involves planting rice directly on the ground without artificial fertilizers or pesticides. This method relies on rainwater and natural materials, and it is guided by the teachings of the Kaharingan belief system, recognizing rice as a divine manifestation, and adhering to the traditional calendar. However, the Green Revolution and the globalization of modern food production, initiated in the late 1960s, introduced intensive agriculture, chemical inputs, and high-yielding crop varieties. This modernization marginalized local traditions, including Manugal, in Central Kalimantan. This qualitative descriptive case study examines the background of the Green Revolution and its impact on Manugal, the ecological consequences of agricultural modernization, and the comparison between Manugal and modern monoculture farming systems. The study aims to propose strategies for maintaining the Manugal tradition and achieving ecological sustainability.

Indonesia is expected to enter the Demographic Bonus era, a condition where the population of productive age is greater than that of non-productive age. This dominant generation of productive age can also be called the Millennial Generation. According to data held by BPS regarding the increase in Indonesia's population in 2015, the percentage of the working age population was around 70%. The Demographic Bonus has the potential to spur Indonesia's economic growth. However, this condition has requirements, namely the need to provide housing facilities that can accommodate the percentage of the working age population in the range of 70%. The Demographic Bonus has the potential to spur Indonesia's economic growth so that it is hoped that it can improve the welfare of the Indonesian people. However, this condition has requirements, namely the need to provide housing facilities that can accommodate these millennials. Moreover, the current urbanization trend is encouraging the millennial generation to work in big cities in Indonesia. Providing housing facilities in areas supported by adequate transportation facilities or transit/TOD-based housing development can increase the work productivity of millennials. However, the challenges faced in housing services in TOD areas are land issues and ownership status owned by private parties because strategic locations have higher value from an economic perspective. If this happens, then residences in TOD areas will become typical residences intended for people with high incomes. On the other hand, not all millennials are high-income people. In terms of age, most millennials are still in the middle and lower category because they are still at the stage of starting their careers, so providing housing facilities for millennials does not only pay attention to location, but also to economic aspects. In this article, we discuss affordable housing in TOD areas as fulfilling housing needs for millennials along with concepts from an architectural perspective that have been implemented in Indonesia and in several countries in the world as a comparison so that they can be input for special development of affordable housing in TOD areas for millennials in Indonesia.

In agriculture with the hydroponic method of the DFT system (Deep Flow Technique), the circulation of plant nutrients must occur continuously to prevent decay in plants. Along with the many concerns due to the large electricity costs incurred to run the irrigation system for hydroponic plants, the authors hereby design a tool in the form of a submersible pump as a medium for regulating the flow of water in plants by utilizing a 50 WP PV module instead of a source of electrical energy from PLN. The method used in this research is the method of observation, literature study, design, and testing. The results of the 50 WP solar panel-based submersible pump trial show that a circuit connected to a battery at 1M Head tends to produce a stable water discharge, which is an average of 6.03 liters/minute compared to one that is not connected to a battery, which is only 5.28 liters/minute. Furthermore, the resulting water discharge affects the quality of the plants, especially in root length, number of leaves, leaf length, and leaf size. The test results are used as a reference for the comparison of expenditure costs between irrigation systems run using solar cells and those based on conventional (PLN).

The direct election of a regional head will produce a regional head and deputy regional head who are qualified, competent and have integrity, according to democratic ideals and the will of the people. In comparison with the pattern of electing regional heads through the election of the Regional People's Representative Council, the pattern of electing regional heads directly requires a lot of funds, the regional government must prepare as well as competing candidates as participants. This study examines the Formation of Reserve Funds for the 2024 Simultaneous Regional Head Elections in Pekalongan Regency, using a qualitative method. The author finds that the Regional Regulation concerning the Establishment of Reserve Funds for the 2024 Concurrent Regional Head Elections is urgently needed, because the costs of holding Regional Head Elections are quite large and need to be budgeted for more than one fiscal year, a Reserve Fund is needed, the budgeting of which is allocated for two years.

Comparison Of Metabolic Value On MR-Spectroscopy With and Without Contrast Media at Persahabatan Hospital, East Jakarta. Magnetic Resonance Spectroscopy is a non-invasive technique that can be used to measure the metabolism of several biochemical components in body tissue, especially the brain. Based on observations made by the author at Persahabatan Hospital, the spectroscopy technique used at Persahabatan Hospital is a multi-voxle technique, with sequences selction namely s2D_PRESS_144, where the spectroscopy images are taken after administering contrast and prevalence for tumor cases in the Radiology Installation at Persahabatan Hospital, with 5 data from the month May-August 2023. To determine the validity of this opinion, the authors performed pre and post- contrast MR-Spectroscopy on patients with contrast and compared the results with patients without contrast. In this study the author used a quantitative analysis type of research with an experimental approach aimed at whether the administration of contrast material affects the results of MR-Spectroscopy in patients with brain tumor cases. Where the research data comes from primary data in the Radiology installation at Persahabatan Hospital from May - August 2023 using 5 patient data. Results: Based on an observational study carried out on primary data from 5 patients, there were differences in metabolic values with and without contrast media in brain tumor cases. And MR-Spectroscopy examination without contrast is better to use than with contrast, although from the overall data it turns out there are some data that say post- contrast is higher.

This research was conducted to see the effectiveness of using the Smart App Creator learning media in learning material elements of folk poetry at SMP Negeri 153 Jakarta. This research is a research that uses a qualitative descriptive method. The research population was all students of class VII with a total of 36 students. The data collection technique used was a questionnaire using a questionnaire research instrument with a total of 10 statements filled out by students through the Google Form. Based on research data and discussion results, it shows that the Smart App Creator learning media is effectively used in learning material elements of folk poetry for class VII at SMP Negeri 153 Jakarta. However, some respondents still considered doubtful and disagreed, therefore the teacher had to develop various forms of variations on Smart App Creator learning media, and needed to test comparisons between the use of Smart App Creator learning media and using other digital learning media so that teachers can use learning media in teaching activities to be more diverse.

Aglaonema plants (Aglaonema spp.) are popular ornamental plants that are famous for the beauty and diversity of their leaves. However, pest attacks can disrupt the growth and beauty of this plant. An alternative to controlling pests is to use vegetable pesticides. This research aims to test the effectiveness of organic pesticides derived from bintaro fruit extract and the effect of using banana peels as a leaf polish on Aglaonema plants. Bintaro is a potential source of botanical pesticides because it contains compounds that inhibit insect feeding. On the other hand, banana peels, which are often overlooked, actually have the ability to naturally enrich the leaves because of their nutritional content. This research used a randomized block design (RAK) with six different treatments, including a control without treatment and chemical pesticide treatment as a comparison. The results of the study showed that bintaro fruit extract had no real effect on aglaonema pest attacks, P4 treatment had a real effect, with the highest number of respondents, but P3 treatment tended to give a duller leaf shine. These results show that the use of the botanical pesticide Bintaro fruit extract did not have a significant effect in killing Aglonema pests, but P2 and P3 treatments had a better effect than other treatments in dealing with pests and P4 treatment was the best in shining Aglonema leaves.

Abstrak Indonesia is the sixth country with the highest number of Diabetes Mellitus sufferers in the world. One way to control blood sugar levels is to regulate a DM diet by consuming foods high in fiber and antioxidants. Snack bars are very suitable as a snack for DM sufferers. This research aims to obtain a formulation and determine the effect of adding corn flour on the antioxidant activity and dietary fiber of snack bars with the best substitutes for corn flour and spirulina flour. Research Method: This research is an experimental type of research using a completely randomized design (CRD) with independent variables in the form of a comparison of the composition of corn flour, namely F1 = corn flour 33.3% and spirulina flour 8.3%; F2= 50% corn flour and 8.3% spirulina flour and 8.3% spirulina flour; F3= 66.67% corn flour and 8.3% spirulina flour. The snack bar formulation uses wheat flour, corn flour, spirulina flour, eggs, margarine, Diabetasol powdered milk and Tropicana sugar. The steps in the procedure for making a snack bar are the preparation process, mixing process, forming or molding process, oven process, then letting it sit and serving. The analyzes used are organoleptic, antioxidant analysis, dietary fiber analysis, proximate analysis. The formulation that was acceptable to the panelists was the F3 formulation with the addition of 66.67% corn flour and 8.3% spirulina flour. The use of corn flour and the addition of spirulina flour in snack bars can increase the content of dietary fiber (9%) and antioxidants (36.16%). Comparison with the standard quality of snack bars for diets, F3 snack bars contain protein (7.89%), carbohydrates (50.38%), ash (1.2%), fat (15.20%), and energy (365 .35). The fat, carbohydrate, dietary fiber and mineral content meets the SNI 014216-1996 and USDA 5048 quality standards, while the protein content is still lacking.

Bank Indonesia issued regulations regarding the assessment of the health level of commercial banks based on PBI No.13/1/PBI/2011 using the RGEC method, which includes the following components: Risk profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to determine the condition of commercial banks as either very healthy, healthy, or sufficiently healthy, and to compare the health levels between Government-Owned Commercial Banks and National Private Commercial Banks. The research results indicate that the overall score for NPL, LDR, GCG, ROA, ROE, NIM, BOPO, and CAR ratios from 2017 to 2021 for National Private Commercial Banks is more stable compared to Government-Owned Commercial Banks, which means that the performance of National Private Commercial Banks is better overall. Although Government-Owned Commercial Banks performed better in terms of total score in 2017 and 2018, they experienced a decline in subsequent years. The assessment shows that National Private Commercial Banks perform better or health in terms of profitability and net income. Both types of commercial banks perform equally well in reducing non-performing loans, providing funds to their debtors, and maintaining capital adequacy.

This research aims to analyze the application of the Altman Z-Score method and the Springate method to predict financial distress at PT Kediri Tani Sejahtera and aims to analyze the comparison of financial distress from the Altman Z-Score and Springate methods before and during the Covid-19 pandemic for the 2018-2022 period. The type of this research is quantitative descriptive research, using the Altman Z-Score and Springate methods. The results of the research show that the Springate model is a reliable model for anticipating possible financial difficulties in businesses based on the two models that have been studied, while the Altman Z-Score model shows that corporations are in a gray state or experienced some minor financial difficulties during 2018-2022.

The aim of this research is to make a comparison of compensation law (‘iwadh) in khulû’ (talak law) from the perspective of the Syafi'i School and the Islamic Law Commission (KHI). Khulû' is a form of divorce in which the wife can ask for a divorce by giving compensation to the husband. In the Syafi'i Madzhab, the rules regarding 'iwadh and khulû' are taken from the interpretation of the Al-Quran and Hadith, while KHI is a collection of laws that apply in certain countries. This study uses a comparative analysis method between the two sources of law. The results of the study show that there are different approaches to regulating compensation law in khulû'. The Syafi'i school tends to emphasize the benefit of the parties involved in the divorce, so that compensation limits can be more flexible. On the other hand, KHI may have more specific and structured provisions regarding compensation in khulû', which are adapted to the social and cultural context of the country. This research is expected to provide a deeper understanding of the different perspectives of Islamic law regarding khulû' and compensation law, as well as their implications for legal practice in modern society.

Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.

Pregnancy is a fetal development event that takes place approximately 9 months after fertilization. It is not uncommon for pregnant women to be reluctant to engage in physical activity due to a decline in physical condition and the understanding that physical activity is considered to be harmful to the womb. The partners for this service activity are pregnant women at Posyandu Dewi Ratih 1, Ngadirejo, Sukoharjo. This service activity aims to provide information to pregnant women about the importance of physical activity through non-pharmacological therapy in the form of exercise which can help smooth the birthing process. The educational method provided is in the form of lectures accompanied by leaflets containing physical activities for pregnant women. The pre-test and post-test aims to measure the level of understanding of this educational provision. Based on the results of the comparison of pre-test and post-test on 9 respondents, there was an increase in the average score from 0% to 44% in answering all questions correctly. In this service activity, there was an increase in the understanding of pregnant women at Posyandu Dewi Ratih 1 regarding the importance of physical activity during pregnancy using leaflets as media.

The development of the potential of MSMEs in Indonesia cannot be separated from banking support in distributing financing to MSME players. The role of BPR in developing community businesses, especially MSMEs, is to participate in providing financing to the community to develop their businesses. The aim of this research is to determine the effect of providing micro credit on the development of MSME customers of BPR TLM Kas Naikoten and to determine the difference in customer income before and after receiving credit. The research methodology used is a quantitative approach. The sample used was BPR TLM Kas Naikoten Micro Credit Customers from 2021 to 2022, totaling 79 respondents. The data analysis used in this research is simple linear regression analysis and comparison tests, with the help of SPSS version 24. The results of the research conducted show that the provision of microcredit has a significant effect on the development of MSME customers of PT. BPR TLM Cash Naikoten. The development of the Customer's business occurs in increasing business capital, increasing sales turnover, increasing income, expanding the business and increasing the workforce. And there is a significant difference in the income level of PT customers. BPR TLM Kas Naikoten before and after receiving microcredit. The average income of customers after receiving BPR TLM Kas Naikoten micro credit has increased, where the average income before receiving micro credit is IDR 2,912,063.29 and after receiving micro credit is IDR 3,589,506.33.    

The Inaportnet system is an internet-based single service information system with the aim of integrating standard port information systems in ship services from all relevant agencies or stakeholders in the port environment. The purpose of this portal development is to accelerate port clearance. The research was conducted at PT. The Indonesian National Shipping (PELNI) Makassar Branch for 1 month from November 2021 to December 2021. The source of the data obtained is qualitative data, namely the data presented in the form of related information and the quality of the object under study. Results Based on the research, the use of the Inaportnet system at PT. Pelayaran Nasional Indonesia (PELNI) Makassar Branch Inaportnet system The process of submitting a ship service application using the Inaportnet system is very easy to use, and the Inaportnet system also encourages the submission of ship service applications. Constraints and alternative solutions in using the Inaportnet Maintenance system, to overcome this problem the submission of ship services is changed to a manual system so that the service submission process continues. HR, to overcome this problem, you must carefully check the ship's documents before the ship arrives at the port. Comparison before and before the application of the Inaportnet system in submitting ship services, before the application of the Inaportnet system agents still visited the relevant agencies (manual system), after the implementation of the Inaportnet system all made the system online.

This article is intended to know the characteristics of the collection of poems June Rain through the description of the use of figurative language to find out the author's message. This study used the descriptive-anatiltis method, meaning that every data that has been obtained is then analyzed. Qualitative data obtained from the results of a study of the use of figurative language, fifteen poems of June Rain have different characteristics, overall the figurative language used is comparison (metaphor and personification), contradiction (oxymoron, climax, and litotes), linkage (synecdoke and erosthetic), repetition of the type of repetition and expression but there is a dominant figurative language used by poets, namely the use of language Kias type personification. While the author's message in the fifteen poems is related to human social life, namely there are those with the theme of love, longing, sadness, to those with the theme of death. Furthermore, based on the results of the study of the use of figurative language to find out the author's message, guidelines for the use of teaching materials and the thoughts of teachers of Indonesian subjects, the collection of June Rain poems can be used as material or teaching materials because they contain good values based on the results of the analysis.

Rice is included in the class of annual crops or young plants, namely plants that are usually short-live less than one year and only one time to produce, after the planting period ends the plant will die or be replaced by a new plant. Rice plants have a stems that are branched, the leng of stem depends on the type. Local types of rice have longer stems than superior types of rice. Rice stem segments are hollow and round, as with other plants, the roots of the rice both taproot and fibrous roots are branched. In the agricultural cultivation system requires technology to facilitate farming activites. One of the farmer groups that cultivate semi-organic and non-organic rice is the Muara Hurip Taruna Tani Farmer Groups. This reaserch aims to determine the cost, revenue, and comparison of the feasibility of semi-organic and non-organic rice farming. The results showed that the total cost incurred by semi-organic rice farmers was Rp. 3.282.823,73 while the total cost for non-organic rice farmers was Rp. 4.792.901,73. Total revenue for semi-organic rice farmers amounted Rp. 20.400.000,00, while for non-organic rice farmers revenue amounted Rp. 13.200.000,00. R/C ratio of semi-organic rice farming is greater at 6,21, meaning that every one Rupiah of capital spent obtained revenue Rp. 6,21. While the value of the R/C ratio of non-organic rice farmers is 2,75, meaning that every one Rupiah of capital spent obtained revenur Rp.2,75. This shows that for both farms is feasible to cultivate.

PKU Muhammadiyah Sukoharjo Hospital is a type C hospital that is currently developing offering health services with target service coverage in Sukoharjo Regency. Currently, the marketing team at PKU Muhammadiyah Sukoharjo Hospital is starting to pioneer the development of marketing efforts which are expected to increase patient visits. High competition between hospitals is one of the factors that patient visits at PKU Muhammadiyah Sukoharjo Hospital tend to fluctuate. The marketing team's lack of knowledge regarding marketing strategies and the large number of job desks for each marketing member result in less than optimal marketing efforts. Solutions offered through this Community Service activity (1) Providing education related to Customer Relationship Management (CRM) (2) Providing education related to Customer Relationship Management (CRM) methods (3) Customer Relationship Management (CRM) training that combines processes, people and technology Methods used: (1) Increasing the marketing team's knowledge regarding Customer Relationship Management (CRM) to increase the number of patient visits; (2) Increasing the marketing team's skills in implementing Customer Relationship Management (CRM) methods (3) Increasing and developing strategies to generate users. interface for collecting customer data. The output of this activity is (1) Publication of service results in the Community Service Journal "Surya Abdimas"; (2) Videos of PkM activities which can be accessed online; (3) Increased knowledge of the Hospital Marketing team through Customer Relationship Management (CRM); (4) Integration of the results of PkM activities in the Hospital Marketing Management course; (6) Increasing students' skills in applying Customer Relationship Management (CRM) in the Hospital Marketing Management course. The activity was carried out at the PKU Muhammadiyah Sukoharjo Hospital with 16 participants consisting of the IT Team, Marketing Team and Hospital Public Relations. To find out the comparison of participants' knowledge results regarding Customer Relationship Management (CRM) methods, we carried out Pre Test and Post Test activities.