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This study aims to examine the effect of digitalization changes, digital divide, and transformation on the effectiveness of companies in South Jakarta. This research method uses a quantitative approach by collecting data through questionnaires distributed to several employees in South Jakarta. The sampling technique uses purposive sampling method, and the data obtained are analyzed using regression analysis. The results of this study show that changes in digitalization, sausage gaps and transformation significantly affect the effectiveness of existing companies in South Jakarta. In the digital era, which has been applied in several organizations, it brings new changes to increase the effectiveness and productivity of employee performance. This shows that digitalization provides an important point for transformation of company effectiveness. The implication of this research is the importance of companies paying attention to changes in digital-based work systems to reconsider the digital divide in some companies that allow disruption of balance to employee performance, therefore it is necessary to conduct research related to changes in digitalization, digital divide, and transformation of company effectiveness.

Christian idealism has a striking and identical nature in terms of its radicalism when associated with religion, especially Christianity. It can be clearly seen that idealism is one of the ideologies that if associated with religion provides a program or method that is different from the usual in the sense of providing a deep appreciation of religious understanding. Although it is a difficult thing to change in general, idealism seeks to proclaim renewal to find the right solution to the case study factors in human life that will continue progressively, to find the eternity of the real truth of religion itself. The combination of the nature of Christianity with idealism can certainly complement each other if each other balances and harmonizes in the teaching of the living and true truth of the absolute truth of God's word, so that it will have a major positive impact on mankind.

. In writing this article, Mordecai is often interpreted as a lesson about strong faith, greatness, and belief in divine providence. His actions are seen as an example of standing up for what is right and trusting in God's plan, even in the face of adversity. In a theological context, this research aims to provide an example of the importance of loyalty, greatness, and struggle in building strong faith and maintaining faith, as well as belief in God's faithfulness in the midst of life crises and providing inspiration in strengthening faith and obedience to God in any situation.

The purpose of this research is to ascertain how satisfied users are with the functionality of the IoT-based “BottlePress” plastic bottle waste compression tool. This research uses a survey method with quantitative research with a sampling technique, namely distributing online questionnaires via Google Form. A simple regression test was used to analyze data obtained from filling out the questionnaire. According to the research findings, most users are satisfied with the performance of the IoT-based “BottlePress” plastic bottle waste compression tool.

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.

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.

A good company is one that takes care of its employees. If employees feel uncomfortable working in the company, it can cause the risk of employee turnover intention in a company. A high turnover intention rate can hinder the achievement of company goals. Supriadi, Trang, and Rogi (2021:1217) explain that turnover intention is a situation where employees of an organization have plans to leave their jobs, or the tendency for employees to voluntarily stop working from their jobs according to their own choice. In the novel Resign by Almira Bastari tells the story of an employee who is tired of working from a company and wants to Resign from the company immediately. From the novel, the researcher aims to analyze the factors that cause the turniver intention of company employees in the novel using qualitative descriptive methods. Qualitative descriptive method is a research procedure that can produce descriptive data in the form of written or spoken words of people and behavior that has been observed (Moleong, 2018: 4). The results of the analysis that has been carried out by researchers found that there are 4 factors that cause turnover intention in the novel, namely workload, job satisfaction, unsupportive leadership style, and compensation. The conclusion of this study is that a company cannot run without employees, therefore to achieve the goals of the company, it is important for companies to pay attention to the condition of their employees so that employees can work as much as possible and reduce the risk of turnover intention in the company.

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015,  daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.

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.

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.

This article examines the business combination carried out by companies in Indonesia, namely the acquisition of shares by Blibli. An analysis was carried out on the positive impacts and challenges that had to be faced after Blibli acquired PT Supra Boga Lestari Tbk (RANC). The acquisition of shares affects both companies and digital businesses in Indonesia. The literature review method is used by analyzing previous journals descriptively. The analysis carried out shows that there are positive impacts and challenges that must be faced due to the acquisition of RANC shares. Blibli and RANC are trying to create synergies that can accelerate the omnichannel solutions of both companies, supported by digital technology capabilities.

This study aims to review and analyze how the legal protection of registered trademarks and also why protection of registered trademarks can end. Trademarks or brand for producers is an image as well as a good name for the company, beside that it is also a part of the business strategy. There is no producer who does not use the brand as an identity for the goods they produced or the services they provided. The identity which is embodied in the mark is an identifier and at the same time becomes a differentiator to the others. This is why disputes often occurs against the brand. The research method uses a normative juridical. the results of this study that the registration of a mark may end due to the expiry of the validity period of the mark, the deletion of the mark due to request of the owner, the deletion of the registered mark at the initiative of the Minister after obtaining a recommendation from the Trademark Appeals Commission, and the deletion of the mark due to a lawsuit from a third party. The existence of trademark protection starts from the registration of the mark, protection of the mark during the period of the registration of the mark for 10 (ten) years and can be extended with the same period of time, there is legal action both in civil lawsuits, criminal prosecution and administrative steps in the form of refusal of trademark registration and deletion of brand.

The legal problems currently developing are of various forms and types, so legal codification must be adapted to these developments. Since the decade of Indonesia's independence, civil law has been used as the axis of the national legal system which aims to create legal certainty. Certainty and justice are not something new in the Indonesian legal system, this is the role of judges to create laws based on applicable laws and regulations. This research aims to explain the role of civil law as a national legal system applied by Indonesia to create law. The normative juridical approach method is an approach based on the main legal material by examining theories, concepts, legal principles and statutory regulations. The results of the research show that civil law still has an important role in the legal system in Indonesia, but legal codification needs to be adapted to increasingly advanced developments so that legal events that occur are still contained in statutory regulations.

This research examines the regulation of remuneration for Foundation executives in Indonesia, focusing on legal aspects and its implementation. As Foundations evolve to support social, religious, and humanitarian objectives, cases of misappropriation of Foundation funds have emerged, highlighting the need for tighter oversight. Through a normative juridical approach and descriptive analysis, this study details the issues surrounding remuneration regulations, emphasizes instances of financial misconduct, and discusses the importance of establishing an external supervisory body or regulatory changes. The implementation of Good Corporate Governance and Good Cooperative Governance principles within the Foundation context is also explored. This research responds to the need for integrity, transparency, and accountability in Foundation management to achieve the humanitarian goals they undertake. The conclusion underscores the necessity for further action, including the establishment of an external supervisory body or regulatory strengthening.

Bahasa plays a very important role for people and society, for example by creating a tool to maintain the exchange of ideas between, among, or within groups of people within a particular group. Groups are also considered personal identities. Communication is an activity that unites, connects and builds relationships between many people. This scientific work aims to formulate the problem of the role of Indonesian in facing the era of globalization. This research uses a literature review method, which means this method examines the results of analysis of various conceptual information as well as qualitative and quantitative data from various previously published scientific articles. Almost all agreements in Indonesia are dominated by long sentences, up to eighty to one hundred words in one sentence. This is ironic, because Indonesian shouldn't be like that, thus showing clichéd mistakes that keep repeating themselves and lead to uncertainty. In short, understanding Indonesian is no longer the responsibility of a linguist or writer, but also of legal practitioners as the spearhead of law enforcement in Indonesia.

Today's era of globalization has become one of the media used to express opinions or views. Freedom of opinion, especially on social media, is currently widely misunderstood and abused by the public, because in exercising the right to freedom of opinion, many people carry out actions which result in insults, accusations without evidence and defamation which causes loss, hurt feelings, Mental health even has an impact on suicide situations for certain individuals and groups. The problem in this research is that many social media users give opinions or views that the female artist with the real name Chintya, who is an Indonesian citizen living in Germany or better known as Bunda Corla, is a transgender. This was conveyed clearly on social media Instagram and Tiktok without supporting evidence. This is an activity of defamation, an attempt to influence other people to believe in their opinions or views to the detriment of one party. If we look at the criminal law and violations of the misuse of the right to freedom of expression on social media and the criminal sanctions for criminal acts of defamation under the guise of freedom of opinion, this already refers to 3 crimes, defamation, unpleasant acts and violations of human rights. . Persons involved in defamation cases can be charged with criminal penalties for acts of insult and/or defamation on the internet. Especially for internet users, criminal threats through Article 27 paragraph (3) in conjunction with Article 45 of the ITE Law. Through this provision, internet users can also be subject to coercive measures considering the maximum penalty is 5 years in prison. The method used in research is the literature method, data collection techniques in the form of documentation and observation. Data from observations is in the form of screenshots from social media. The results of this research show that; comments on social media are included in several violations of existing laws in Indonesia, the ITE Law article 45 paragraph 1, the Defamation Law articles 310 and 311 of the Criminal Code; Threat of Criminal Defamation in the ITE Law Article 27 paragraph (3) in conjunction with Article 45. Source of material Instagram, TikTok, primary and secondary law. This research concludes that freedom of opinion is not absolute freedom, but rather, opinion must be in accordance with ethics and norms in society and in accordance with legal regulations without harming any party. and these unpleasant acts can be prosecuted in accordance with applicable legal provisions. Freedom of opinion on Instagram and Tiktok media aimed at Mother Corla has been proven to be defamation.

This research aims to describe and analyze forms of hate speech on one of the social media, Prabowo's Instagram account. This research method uses a qualitative descriptive approach. The data analysis method used is the orthographic matching technique with a writing recorder as the determining tool. The results obtained from this research were that there were several negative comments in the form of hate speech towards the presidential and vice presidential candidate pair Prabowo-Gibran.

This article discusses the use of behaviorism learning theory to increase the understanding of biological concepts in high school. The method used in this article is a literature study or literature review. The research results reveal that the use of behaviorist learning theory increases understanding of biological concepts through providing regular stimuli so that appropriate responses are obtained. The use of flipbook media as a behavioristic approach also increases students' motivation in learning, thereby influencing learning outcomes or achievement. It can be concluded that the use of behaviorism learning theory can increase understanding of biological concepts in high school.

This research aims to investigate the impact of Ta'lim Muta'allim book learning strategies on the character formation of Islamic students in boarding schools. Boarding schools play a significant role in character education and the promotion of Islamic values among their students. The Ta'lim Muta'allim book, as a classical text commonly used in boarding schools, is considered to have significant potential in shaping the character of students. The research employed a qualitative case study approach at Al-Ihsan Boarding School, located in Central Java, Indonesia. Data were collected through interviews, observations, and document analysis. The research participants included students and instructors at the boarding school. The findings of the research indicate that the utilization of learning strategies centered around the Ta'lim Muta'allim book significantly contributes to character formation among the students. Students engaged in deep and reflective learning about the contents of the Ta'lim Muta'allim book displayed a substantial improvement in their understanding of Islamic values, ethics, and morality. Furthermore, these learning strategies also played a role in fostering discipline, patience, and perseverance among the students. This research provides valuable insights into the importance of incorporating the Ta'lim Muta'allim book into the boarding school curriculum and employing appropriate learning strategies to achieve character development objectives. These findings can serve as a guide for other boarding schools in their efforts to enhance character education effectiveness in the face of evolving contemporary challenges.

This research aims to investigate, analyze and understand how planning and contingency planning can be linked to the implementation and management of Work from Home (WFH) policies in organizations. The results of research on planning, contingency planning and its relationship with work from home (WFH) include: a) Mature planning supports WFH success: Companies with mature and structured planning tend to be better prepared to face challenges and take advantage of the benefits of the WFH work model.b )Contingency Planning is Important: Preparedness in dealing with emergency situations or sudden changes is key in the successful implementation of WFH.c)Positive Correlation between Planning and WFH Effectiveness: A positive correlation is seen between the level of thorough planning and the level of effectiveness and productivity in a WFH work environment. D)Challenges in WFH Require Creative Solutions: While strong planning is important, communication, collaboration and company culture challenges remain the primary focus in a WFH environment.