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The development of technology forces humans to always innovate, including in terms of buying and selling. Nowadays, the proliferation of internet usage has implications for new buying and selling models. One form of buying and selling that was born due to the emergence of the internet network is online buying and selling.  Online buying and selling is a buying and selling activity where the seller and buyer do not have to meet to negotiate and transact and the communication used by the seller and buyer can be through communication tools such as chat, telephone, sms, Whatsapp and so on. Based on the background of the problems described above, the main problems can be identified including: How is the practice of buying and selling online with the Cash On Delivery (COD) system?, How is the fiqh muamalah review of the practice of buying and selling online with the Cash On Delivery (COD) system? The research method used in this writing is a legal research method, where normative/legal theory studies are legal studies by placing law as a construction of a system of laws and regulations and behavior. The preparation of this article uses a statutory approach, conceptual approach, and case or agreement approach. From the entire discussion of this thesis, the author can finally draw the following conclusions, In the implementation of buying and selling onilne COD (Cash On Delivery) system can be done with these steps; open the application or web from the online buying and selling platform you want, if you don't have an account then create an account first. Search for the item you want in the search field, then put the item in the shopping cart.

Business ethics play an important role in creating and maintaining a healthy work culture in a company. PT Link Net Tbk is a company that operates based on the principles of business ethics. This research discusses how the application of business ethics principles can influence a company's internal dynamics. The Research was conducted through direct observation. Research shows that business ethics have become the basis for internal policies, decision-making, and management-employee relations. Researchers took two divisions as samples for comparison, namely the construction division and the marketing division. There are differences between the two divisions in maintaining the work environment. Considering that the marketing division has tighter competition between sales some business ethics are not paid attention to, which causes frequent conflicts in the work environment. The results of this research indicate that ethical business practices are critical to maintaining a fair, inclusive, and productive work environment, which will ultimately support the company's long-term success.

In the world of the PLTU industry, the need for material, especially the need for the sapot process and conveyor repairs, occurs in the world of PLTU, which is installed on the conveyor construction and when connecting materials, different grades are often used and this often occurs in the field during the process of combining plates with different grades. on the sapote. and for installing the plate on the sappot, use grade A and the plate that is often used is the plate for the machine foundation with grade B on the sappot material using low carbon grade A steel. In this research report, welding is carried out and combined with grade A steel which is usually used for sappots. the conveyor is combined with low carbon grade B steel in the construction of the PLTU sapot. Where welding is carried out 3x why this needs to be done is because to know the characteristics of low carbon grade A steel and low carbon grade B steel, whether the characteristics are the same or not because they are used in When grade A steel material runs out in the industry, the testing process uses 3 tests, namely to determine NDT testing (Non Destructive, test), tensile testing, and micro testing for the testing process. (DonyPerdana and Ahmad Bazy Syarif, 2017).

The purpose of this study is to determine the effect of Tax Planning, Profitability, Company Size on Earnings Management in property, real estate, and building construction sector companies in Indonesia Period 2016 -2021.This study uses descriptive research with a quantitative approach. The population in this study is 65 companies in the property, real estate and building construction sectors that have been and are still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 9 companies in the property, real estate and building construction sectors. The analytical method used is panel data regression analysis using Eviews version 12 software. In this study the dependent variable (Y) and the independent variable Earnings Management and namely tax planning (X1), profitability (X2) and company size (X3) as well as moderating variables. The results showed that tax planning and profitability had no effect on earnings management, while profitability and company size had a positive effect on earnings management.

The development of welding technology in this era took place rapidly, especially in the sector of new ship building and ship construction repair. Incorrect welding activities often cause delays which cause costs, time and consumables losses. In order to develop the speed and efficiency of the welding work, it is mandatory to determine a welding method that is suitable for the site conditions. This study provides a choice of three welding methods consisting of the SMAW and FCAW welding methods based on their strength and economic value. To strengthen the results of welding can be tested with a destructive test consisting of a tensile test, bending test and impact test. Next, the calculation of the welding cost per kg, welding speed per meter and electrode consumption is carried out to find out the difference in the economic value of all the welding materials. When tested, it was found that there was no difference in tensile strength between SMAW and FCAW. Welding method, maximum 1%, but SMAW welding method has 4% better yield strength than FCAW welding method. The ductility value of the FCAW welding method is 34% better than the SMAW welding method. The FCAW welding method has 67% better economic value when compared to the SMAW welding method. The FCAW welding method has a speed of 72% better than the SMAW welding method, and the FCAW welding method is 50% more efficient than the SMAW welding method.

Mathematics is a scientific field that investigates formless structures and forms of interaction within them. Mathematical interaction is a powerful tool used to express mathematical opinions verbally or in writing. The Think-Talk-Write (TTW) learning approach is designed to facilitate the construction, reflection, and organization of new mathematical views. This study aims to explore the efficacy of using TTW learning examples as a tactic to enhance the quality of students' mathematical communication, and to assess the impact of this approach. In order to achieve these goals, researchers used classroom action research in two stages of testing. The study involved 21 students in grade VIII at SMP Parulian 1 Medan. The initial ability test revealed that the students' mathematical communication ability scores were 34.2%. After conducting test activities in cycle I, the average mathematical communication ability of students rose to 36.8%. In the second cycle (II), the percentage result increased to 88%. The results of the research demonstrate that students in Class VIII at SMP Parulian 1 Medan experience a significant improvement in their mathematical communication skills through learning via the Think-Talk-Write model. We can conclude that this approach is an effective way to enhance students' mathematical communication skills.    

Temporary bulding or temporary buildings are places that have high urgency in a construction project where there are company facilities consisting of employees, buildings and company administration. This research is qualitative in nature, based on safety representative as the primary research data prior to conducting the Fire Risk Assessment which focuses on all rooms in the temporary buildings of construction service companies. This research was conducted with the aim of conducting a fire risk assessment in accordance with NFPA 551 of 2019 to determine the value of fire risk and Fire Extinguishers planning will be carried out based on Permenakertrans No. 04 of 1980. The results of the risk assessment carried out showed that the fire rate in 12 rooms in the temporary building had a moderate risk level and the other 2 rooms had a low risk level. For the application of Fire Extinguishers to the entire temporary building area, 5 Fire Extinguishers are needed with 4 Fire Extinguishers of the Dry Chemical Powder type and 1 Carbon Dioxide (CO2)

Mangrove ecotourism has become one of the popular destinations in nature-based tourism. Pasar Raya Village, which is surrounded by beautiful mangrove forests, has taken the initiative to develop mangrove ecotourism and turn it into a "Mangrove Tourism Village." This study aims to design a comprehensive, sustainable, and attractive mangrove ecotourism planning in Pasar Raya Village. The study involved an in-depth analysis of the mangrove ecotourism potential, including the natural wealth, biodiversity, and environmental uniqueness of Pasar Raya Village. In addition, the involvement of local communities and stakeholders became an integral part of this planning. the construction of trails, jetties, and guided paths to allow visitors to explore the mangrove forest safely and comfortably. The outcome of this planning is the transformation of Pasar Raya Village into a sustainable mangrove ecotourism destination, which not only provides an exceptional experience for visitors but also empowers the local community and safeguards the important mangrove ecosystem. The success of this project depends on close collaboration between the government, community and private sector in a joint effort to maintain the natural beauty and biodiversity of Pasar Raya Village.

The majority of road construction in Indonesia uses flexible pavement, namely Asphalt Concrete (AC). Therefore, to meet the need for asphalt, Asbuton was carried out. This research aims to determine the effect of Asbuton content, mixing temperature, and compaction temperature on the workability index value. Therefore, research was carried out regarding the workability of the AC-WC mixture with Asbuton B 50/30 The preparation of test objects was carried out using the dry mixing method. The Asbuton content used was 10% and 15% and the mixing temperature was varied, namely 160⁰ C, 170⁰ C, 180⁰ C 190⁰ C, and 200⁰ C and the compaction temperature was 110⁰ C, 120⁰ C, 130⁰ C, 140⁰ C, and 150⁰ C at the level optimum asphalt. Then, the data obtained is processed using a statistical approach. The research results showed that the AC-WC mixture with 10% Asbuton content and varying mixing and compaction temperatures had a workability index value from 2.9890 to 5.7737. Meanwhile, the AC-WC mixture with 15% Asbuton content and varying mixing and compaction temperatures has a workability index value ranging from 3.3252 to 6.9845. This shows that variations in Asbuton content, mixing temperature and compaction temperature influence the workability index value of the AC-WC mixture.

The property sector is one of the business instruments usually chosen by investors. This research capital market focuses on the housing construction sector originating from property companies. This company is the same as others, namely buying and selling shares at competitive prices per share. This share buying and selling activity can be dominated by price seasonality criteria when the price of each share rises or falls. Of all types of shares, Property Companies both have low and high return risks. Therefore, risks in the capital market can be predicted using the criteria of Return on Assets, Return on Equity and Earning Per Share. The research was carried out quantitatively by processing secondary data in the form of company financial reports. The research object was property companies registered on the IDX which were then sampled using probability sampling so that 13 companies were found as samples with a research period of 3 years. The method used is Panel Data Regression analysis. The results obtained are partial return on assets, return on equity has a significant positive effect on share prices and earnings per share has a significant negative effect on stock prices. Meanwhile, simultaneously return on assets, return on equity and earnings per share have a positive and significant influence on share prices. The results of the R square test explain that the independent variable is able to explain 84.4% of the variables studied

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.

Surety bond insurance issuance services are an important sector in the construction and service industry, because they involve insurance institutions on the quality and success of projects to clients. This study aims to determine the effect of service quality and sales promotion on Suretybond sales volume at PT. Parolamas Jayapura branch quality of service and sales promotion to the sales volume of suretybond PT. Parolamas Jayapura branch. The sample taken in this study was 100 respondents with random sample. The data analysis technique in this study uses multiple linear regression analysis with simultaneous regression test (F-test) and partial regression test (t-test). The results showed that there was a positive influence of service quality and sales promotion on the sales volume of suretybond PT. Parolamas Jayapura Branch. Quality of service and promotion is able to explain Sales volume by 81.1%, while for 18.9% sales volume is influenced by variables other than service quality and sales Promotion.  

In the world of the PLTU industry, the need for material, especially the need for the sapot process and conveyor repairs, occurs in the world of PLTU, which is installed on the conveyor construction and when connecting materials, different grades are often used and this often occurs in the field during the process of combining plates with different grades. on the sapote. and for installing the plate on the sappot, use grade A and the plate that is often used is the plate for the machine foundation with grade B on the sappot material using low carbon grade A steel. In this research report, welding is carried out and combined with grade A steel which is usually used for sappots. the conveyor is combined with low carbon grade B steel in the construction of the PLTU sapot. Where welding is carried out 3x why this needs to be done is because to know the characteristics of low carbon grade A steel and low carbon grade B steel, whether the characteristics are the same or not because they are used in When grade A steel material runs out in the industry, the testing process uses 3 tests, namely to determine NDT testing (Non Destructive, test), tensile testing, and micro testing for the testing process. (DonyPerdana and Ahmad Bazy Syarif, 2017).

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

Gross Regional Domestic Product (GRDP) illustrates the ability of a region to create output on a certain period. Gross value can be seen from the development and growth of the economy including the tourism sector in certain years in Manado city. The aim of this research was to identify and describe the contributions of the companies in the tourism sector to the GRDP of Manado City. This research was conducted at Manado City Tourism Office, Central Bureau of Statistics Manado City, and in some tourism industries that exist in Manado City, such as hotels, restaurants and travel agents. This research used quantitative methods with statistical mathematical and descriptive approaches using the analysis percentage of GRDP. The results show that the contribution of GRDP of tourism sector to the total GRDP of Manado City have increase. It was found also that the company's biggest contribution in the tourism sector to GRDP were from trade, hotels and restaurants and the smallest was from the entertainment and recreation. The increased in contribution of the tourism industry sector was caused by the construction of new hotels, restaurants, newly built tourism objects and improved existing tourism objects and other support facilities.

This research explores the meaning of messages in digital communication on social media through a hermeneutic approach. The findings show that message interpretation is strongly influenced by users' personal and social contexts, including cultural backgrounds, life experiences, and individual values. Algorithms that personalize content create 'filter bubbles' that narrow views and reinforce biases, while homogeneous online communities reinforce the meaning of certain messages in 'echo chambers'. Intercultural digital communication often suffers from misunderstandings due to differences in cultural norms and context, but users who frequently interact with other cultures show better adaptation. Emotion and empathy in digital communication often lack depth, with anonymity increasing negative behaviors such as cyberbullying. Social media enables the construction of digital identities and personal narratives that influence the meaning of messages. The implications of this research highlight the importance of digital literacy education, the development of fair algorithms, programs that support intercultural communication, and policies to address cyberbullying. This hermeneutic approach provides important insights for creating a more inclusive, empathetic and effective social media environment.

In order to develop the economic center, Sekijang Village is making efforts to ensure the smooth progress of the development with crucial steps, one of which is the visual planning of the construction. This is done to anticipate potential losses effectively. However, we are aware that the community's knowledge regarding the utilization of technology in building design is still quite limited. Therefore, as a form of community service, the students of the Real Work Class program from the University of Riau in 2023 are implementing a socialization program with the aim of introducing the use of AutoCAD and SketchUp software. Additionally, the students are also presenting the master plan visualization for Sekijang Village, currently being developed by the KKN UNRI students, with the goal of assisting in designing a better economic center for Sekijang Village in the coming years

The Tahfidz Children's House is a place to deepen the memorization of the Qur'an, this Children's Tahfidz House is also intended for junior high school children, and is only intended for children who want to continue to the Islamic boarding school high school level. Tahfidz's house is located on JL. Black Crow, Sei Sekambing B, Medan – Sunggal, Medan City, North Sumatra which has many educational scopes from play groups to high schools and is very suitable for the construction area of the Tahfidz Children's House in the vicinity. The approach to this Tahfidz House is to use Islamic architecture by looking at the architecture of the heyday of Islam itself which was made as good as possible for the residents of the Tahfidz Anak House to make it easier to memorize and interpret the contents of the Qur'an quickly

Senior police officer Ferdy Sambo is involved in a premeditated murder case against his adjutant. This is national news which is reported in various media because it has a strong influence, including the media CNNIndonesia.com and Tempo.co. The method used is descriptive qualitative research with the Constructivism paradigm for Framing Analysis theory. Robert N. Entman is the subject of this research. See both media in Framing the construction of media reality. In reporting on Ferdy Sambo who was sentenced to death for reporting from 13 February to 16 February 2023. The results obtained are, there are differences in Framing. Media CNNIndonesia.com contains news based on the factual point of view of the source and there is an analogical title. Meanwhile, Media Tempo.co-publishes news based on facts and emphasizes news content as reinforcement and adds Ferdy Sambo to each news title to make it easier for readers.

With increasingly advanced technological developments, some of these problems can be minimized with the latest technology in the construction sector known as Building Information Modeling (BIM). With BIM, all parties involved in the project (stakeholders) can collaborate from the planning stage before the project is carried out, thereby reducing the potential for errors in development implementation (Mafrul, 2022). The use of BIM can provide the various functions necessary to model the entire life cycle of a building, while also providing a basis for dealing with changes and construction progress in positions and correlations between project teams. Proper implementation of BIM enables increasingly integrated design and construction processes, creating buildings with better quality, more efficient production costs, and shorter project completion times (Khairi et al., 2022b).