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Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance with international standards. The study also evaluates system usage, user competence, system quality, design capabilities and their impact on financial reporting. The research method used surveys and interviews of 50 employees of non-governmental organizations who had used accounting information systems. Quantitative data processing using the SPSS program and thematic analysis for interview results. The findings of this study show that there is a positive and significant relationship between the Accounting Confirmation System and financial reporting. The findings show that there is a positive and significant relationship between AIS and financial reporting. However, it was also found that not all were able to design the SIA independently due to a shortage of experts and funding.

In previous research, mango rind extract has been studied as an antioxidant, antihypertensive, and antidiabetic, because it contains flavonoids and 17% mangiferin compounds. In this research, the effect of arumanis mango rind extract gel (Mangifera indica L.) as an anti-inflammatory was tested in male white mice induced by carrageenan using the granuloma pouch method. This experimental study used experimental white male mice which were grouped into 5 groups: the control group, the group with 2% mango rinf extract, the group with 4% mango rind extract, the group with 8% mango rind extract, and the comparison group. The parameters that were analyzed were exudate volume, total leukocytes, and type of leukocytes on days 3, 5, 7. The results showed that mango arumanis (Mangifera indica L.) rind extract had anti-inflammatory effectiveness topically as indicated by a decrease in the average exudate volume, total leukocytes, and leukocyte cell types (segmented neutrophil cells and lymphocyte cells) in each concentration group of mango rind extract, based on two-way ANOVA test and Duncan's test showed significant differences with respect to concentration and time (p<0.05). It can be concluded that all gel concentrations of arumanis mango rind extract (Mangifera indica L.) 2%, 4%, and 8% have anti-inflammatory effects.

Rolade its a dish that is rarely consumed by the public because the manufacturing process is complicated and cassava leaves are vegetables that have coarse fiber, these two problems are the goal of this research which is an experiment in making cassava leaves and agar-agar as skin for making catfish rolade. This research uses a comparison of the number of cassava leaves and agar-agar with 3 treatments namely (80 grams: 4 grams), (80 grams: 6 grams), and (80 grams: 8 grams). Data collection was carried out by observation method through organoleptic test. Organoleptic test results data were processed by one way ANOVA test and Duncan's advanced test. To determine the content of proximate and vitamin A, laboratory tests were carried out and the selling price was determined for 250 gram packages. The results showed: 1)Catfish rolls with skin made from cassava leaves and agar-agar produced a product with a ratio of the amount of cassava leaves and agar-agar 80 grams: 6 grams. 2)Based on laboratory test results, the best sample per 100 grams contains Vitamin A 119.65 mg, Water 30.55%, Protein 18.05%, Fat 19.52%, Carbohydrates 30.04% and Ash 1.92% . 3)The selling price of catfish rolls with skin made from cassava leaves and agar is known to be Rp. 20,000 per 250 gram pack.

Women are often identified with a beauty, as is the case in the selection of the language style of the Qur'an. The diction used by the Qur'an in visualizing women, starting from their creation, association with an angel, as well as the description of their physical characteristics show how noble and honorable they are. The glory of the woman is a symbol of liberation from dehumanization and discrimination against women in jahiliyah and a form of human equality in the eyes of Allah Swt. The purpose of this study was to determine the concept of text interpretation in comprehensively interpreting women and to know the comparison of the formulation of classical interpretation and modern interpretation of the existence of women in the Qur'an and to know what the formulation of intertextuality of the verses visualizing women. The method in this study uses library research that focuses on library data, which are primary sources to classical commentaries and works of Nasr Hamid Abu Zayd as one of the figures of "hermeneutics of liberation" and other secondary sources. The results of this study concluded related agrumen Nashr Hamid Abu Zayd regarding the Qur'an is a cultural product, the author is more inclined to the opinion of Quraish Shihab, that the Qur'an is kalâmullah, not a creature. The concept of interpretation of the text of Nasr Hamid Abu Zayd in reading the verses visualizing women in the Qur'an is to do a more in-depth reading by prioritizing objectivity and considering the historical and socio-cultural facts from which the text of the Qur'an was revealed. This study has implications in reconstructing the pattern of inheritance relay understandings of women in the verses visualization of women who tend to the interpretation and understanding of patriarchal bias.

Vibration due to misalignment of the propeller shaft is detected using the VA-12 Vibration Analyzer sensor which is equipped with a Piezoelectric Accelerometer PV-571. Vibration measurements are carried out in alignment and misalignment conditions. The VA-12 Vibration Analyzer detection tool displays the results of the Vibration signal. Must be protected against the vibrations generated. Vibration signal analysis is done by looking at or observing the signal amplitude and signal frequency with two conditions of alignment and misalignment. The VA-12 Vibration Analyzer is used to analyze vibration signals and then convert them to Fast Fourier Transform (FFT) and Wavelet Transform (WT). In this analysis, a comparison of vibrations is carried out during alignment and misalignment conditions.

Language as a means of human communication has become one of the interesting studies from time to time considering that language is dynamic. The science that studies language is linguistics, in which between branches of linguistics there is comparative historical linguistics. This study aims to describe how comparative linguistic studies are between Javanese regional languages and Malay regional languages. This research uses descriptive qualitative and quantitative methods. Qualitatively it functions to collect data and analyze it both orally and in writing, while quantitatively to get comparisons and the number of percentages between language kinships obtained by using lexicostatistics techniques. The data source for this research is a Pontianak Malay language text entitled Bawang Merah and Bawang Puteh . The steps taken to determine language kinship are: (1) determine the basic vocabulary of Bawang Merah and Bawang Puteh folklore, (2) determine the pairs of the two languages, (3) determine the time of separation and age of language kinship. Based on the results of the analysis, Javanese and Malay were the only languages between 2325 – 1845 years ago. Javanese and Malay languages separated into a proto language between 302 - 178 AD (calculated by 2023).

This data mining association processes 1224 Gamefantasia ticket redemption transaction data. The goal is to find a pattern of association between goods as a recommendation for structuring the display of goods at the cashier counter and increasing ticket exchange transactions. Modeling uses a comparison of two algorithms, namely the Apriori algorithm and FP-Growth. The data analysis method with the CRISMP-DM method is then processed by RStudio software. The results of the study with the same parameters support 0.02 and confidence 0.1 FP-Growth algorithm formed 53 rules, the strength of the association rule 6.2%, the accuracy was1245%. Whereas the Apriori algorithm forms only 12 rules, the strength of the association rules is 2.1% and the accuracy is 7.8%. Thus, it can be concluded that the use of the FP-Growth algorithm has better results than the Apriori algorithm because it has the highest accuracy in finding transaction patterns.

One of the discussions on the comparison of public administration is about the comparison of staffing system. This journal discusses a comparison between the Indonesian and Japanese staffing systems in the recruitment, promotion and rotation system. This aims to deepen knowledge related to the civil service system both in Indonesia and in Japan and to find some good lessons for the civil service system in Indonesia. This study uses a type of literature review and secondary data sources that describe theories and information both past and present.

This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.

Research aims to explore the comparison between Indonesian and Thai languages, focusing on structure, phonology, and grammar rules. The methodology involves historical and cultural analysis to understand their influences. Phonetic examination compares pronunciation of phonemes. The study also investigates morphological aspects like word formation, inflection, and affixation. Syntactic analysis examines sentence structures, grammar, and phrase roles. The findings provide a comprehensive overview of linguistic differences, alongside cultural and historical impacts. Implications include contributions to interlanguage understanding, development of teaching methods, and cross-cultural translation. This research serves as a foundation for linguistic practitioners, translators, and language instructors to comprehend and leverage the differences and similarities between both languages.

Street lighting is a safety infrastructure on the highway. However, currently most of the public street lighting lamps do not comply with the provisions of the Indonesian National Standards Agency (BSNI). It is necessary to plan for lamp replacement by using lamps that are appropriate to field conditions, so that the light intensity produced is in accordance with established standards. Jalan Jenggolo Asri - Randu Asri in Sidoarjo is an example of a road that requires planning for lighting changes. This road is a type of secondary collector road with a length of 2500 meters and a road width of 6 meters. The lighting on this road does not meet the standards set by BSNI 7391: 2008 caused by several lights that go out and the power of the lights used is not optimal. Planning for replacing public street lighting is needed on this road by recalculating the maximum light intensity requirements. The method that can be done is to replace the lamp used with an LED lamp. In the current initial conditions, street lighting on this road uses 250W SON and 150W LED lamps. After planning, the lights will be replaced with 100W LED lights. The planning results show that by using a 100W LED lamp, a handlebar ornament angle of 14.06° will be produced, the light intensity is Candela, the lighting intensity is 6.77 Lux, and the power required per day is 26.4 kWh. Comparison with the use of 250 Watt SON lamps shows that the use of 100W LED lamps is more efficient in energy consumption by 51.76%. The results of this planning have met the standard requirements for secondary collector roads. Thus, by replacing the lights according to the plan, it is hoped that street lighting on Jalan Jenggolo Asri - Randu Asri Sidoarjo can meet the standards set by BSNI 7391:2008 and provide optimal light intensity with more efficient energy use.

The purpose of writing this article is to compare the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act. The comparison includes the similarities, differences and advantages and disadvantages of each of these laws and regulations. The sources of legal materials used are primary and secondary legal materials. The data collections uses literature study techniques and data analysis. Based on a comparison of the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act regulations regarding the crime of incest which can be input for the renewal of Indonesian Criminal Code regulations. That way, the regulation of incest crimes in Indonesia will be better.

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

This study describes the analysis of the controversy over the meaning of nasikh and mansukh in the verses of the Qur'an according to the scholars and the analysis of the meaning of Surah Al-Imran verse: 93 according to two interpretations, Tafsir Jalalain and Tafsir Ibnu Katsir as a comparison. The type of research method used in this research is literature research or literature review to collect relevant information about the meaning of nasikh wal mansukh. The results of the research show that (1) In essence there is no disagreement among the scholars about the possibility of making changes to the law, they intend and agree that changes to the law are produced by their own ijtihad or changes made by Allah for those who argues that there are texts in the Koran, (2) From the two Tafsirs used as references in this study that Surah Al-Imran: 93, that some types of food that were forbidden to the Children of Israel were not forbidden to followers of the Shari'a of the Prophet Abraham and other prophets before the Torah lowered. This is also stated in the Torah, their own book.

Good media and audience support good strategy, in general. From among the many different media that can be used as an Islamic propaganda tool, mass media is currently the most effective and efficient. The two largest organizations in the Pacific region are Nahdlatul Ulama and Muhammadiyah. The success of this Islamic organization in promoting dakwah is directly related to the application of sound and reliable dakwah strategies. The current study analyzes the tactics used by the two largest organizations, Nahdlatul Ulama and Muhammadiyah, in Kabupaten Pacitan, to spread Islam through public media. The current study makes use of techniques for collecting data up to and including data analysis that are appropriate for qualitative research methodologies to uncover data-data that shed light on a problem that has already been raised, specifically the comparison of media mass media use strategies across two study objectives. After conducting research with the available data, it is possible to draw the conclusion that the most effective method of mass media use for organizations like the Muslim Brotherhood's Nahdlatul Ulama is through online media, while organizations like the Muhammadiyah are also effective when using online media. Similar and different. The collaboration between the two organizations in this regard is focused on using the media mass as it is, as well as on working together with other media mass. The opposite is also true, as evidenced by the widespread use of media by nahdatul ulama and the Muslim community. Because Nahdatul Ulama and Muhammadiyah are predominately Nahdatul Ulama in Pacitan as a whole, Nahdatul Ulama use the media more frequently than Muhammadiyah does.

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

This study aimed at developing the learners’ ability of the English language. Seen from the successfulness of one in studying the language, Non-formal English Course has much contribution to the English language teaching. The Non-formal English course is denoted as the enrichment toward the students that is studying English in junior, senior high school and event in the university. This research constitutes casual comparative study with the main objective is the English students at Hamzanwadi University, Lombok, Indonesia. The numbers of accessible population in this study are 40 students who follow and did not follow Non-formal Course of English. Data was collected using semi-structure interview. The result revealed that the mean score of students’ speaking performance who followed Non-formal English was 78.25. It proved students’ speaking performance who followed Non-formal English course was high. However, after calculating the comparison of the students’ speaking performance who follow and do not follow it, the researcher found only 3.55 of t-test which means the degree of comparison between them was high comparison. In conclusion, this analysis found the students’ speaking performance who followed Non-formal English Course and those who did not has high comparison.

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

This research is an experimental research with pre-experiment method, this research design is the one group pretest posttest. This study aims to determine the effectiveness of the Student Team Achievement Division (STAD) learning model in identifying information and summarizing explanatory text. The samples in this study were VIII grade students. Based on the results of research and data analysis regarding the comparison of statistical values, the comparison of learning outcomes categories and the comparison of the level of completeness proves that the improvement of student learning outcomes can be seen from the data on student learning outcomes through descriptive statistical analysis before using the Student Team Achievement Division (STAD) learning model, the average student score is still below the KKM value, namely 49.57 and after using the Student Team Achievement Division (STAD) learning model, the average student score increases above the KKM, namely 84.21. It is known that the posttest value is 84.21 more than the Pretest value which is 49.57. Furthermore, based on the results of inferential statistical analysis using the t-test formula, it is known that the t_ (count) obtained is 4.371 with the frequency df = 14 -1 = 13, at a significant level of 0.05 or 5% the t_table is 1.770. So t_ (count) > t_table or H_0 rejected H_1 accepted. These results can be concluded that there is a significant increase in student learning outcomes. This means that the use of the Student Teams Achievement Division (STAD) learning model is effective in learning to identify information and summarize explanatory texts in class VIII students of SMP Muhammadiyah 10 Makassar.      

The problems of this research are (1) the relationship of similarities and similarities in the vocabulary of Dentong and Duri languages ​​(2) the relationship between sound and meaning in Dentong and Duri languages ​​(3) the kinship relationship between Dentong and Duri languages. This study aims to find out, describe the relationship of similarities and similarities in the vocabulary of Dentong and Duri languages, describe the relationship between sound and meaning in Dentong and Duri languages ​​and describe the kinship relationship between Dentong and Duri languages ​​and information about vocabulary comparisons between Dentong and Duri languages. Duri language. The theory used is comparative linguistic theory using 207 Swadesh vocabularies as the basis for the vocabulary being compared.This type of research is qualitative research. The techniques used are observation techniques, interview techniques, recording techniques, observation/note-taking techniques and documentation. This research was conducted for 2 weeks and the research subjects were native speakers of Dentong and Duri languages.The results of this study obtained similarities and similarities between Dentong and Duri languages ​​based on five word classes, namely verbs, pronouns, nouns, numerals, and adjectives. The basic vocabulary similarities in Dentong and Duri languages ​​total 46 words or 23%, one of the data is that the word [fur] in BDNT is also called [bulu] in BDRI, the basic vocabulary similarities in Dentong and Duri languages ​​are 20 words or 10 % one of the data in the word [two] 'rua' in BDNT and [two] 'two' in BDRI.Based on the results of the research above, it can be concluded that the comparison between Dentong and Duri languages ​​has similarities and similarities. The similarities and similarities, if totaled, there are 66 similarities and similarities or 33% of the vocabulary. Therefore it can be stated that the two languages ​​being compared are cognate languages.