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This research is a qualitative descriptive method conducted at the Regional General Hospital (RSUD) Panyabungan Mandailing Natal Regency. This study aims to determine how the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital in 2022. The benefit of this research is to find out whether the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital of Mandailing Natal Regency has been implemented or not in accordance with PSAK 01. The data used is primary data derived from the results of interviews and secondary data from hospital financial reports. The results of this study are that the Panyabungan Regional General Hospital has made efforts in recording environmental costs and also in implementing environmental accounting. In recording environmental costs according to Hansen and Mowen's theory, Panyabungan Regional General Hospital has not met the appropriate standards because there are no prevention costs in environmental costs or in the sense that there are no activities that require prevention costs. Furthermore, environmental accounting at the Panyabungan Regional General Hospital has not been applied as a whole based on PSAK. Because the allocation of environmental costs carried out by the Panyabungan Regional General Hospital is not in accordance with PSAK No. 1 in the presentation of its financial statements. This can be seen in the presentation section of the financial statements where environmental costs are not presented specifically but in general and disclosure is not disclosed information about environmental cost accounting in the Notes to Financial Statements (CALK) of RSUD Panyabungan.

The target audience for this Science and Technology Application Program is the Nurimas batik making group which has 11 members and is located in Pajerukan Village, Kalibagor District. The emergence of this group was triggered by the large demand for batik products in Kalibagor District in particular and in Banyumas Regency in general which has not been served, namely 10,020 people from school students, teachers and employees within the Kalibagor District. School students, teachers and employees in Banyumas Regency are generally required to wear batik clothing 2-3 days a week. Meanwhile, the Nurimas Batik group is the only batik craftsman from the Kalibagor District area. The partners' main problems are that many of the production equipment is no longer suitable and there is a lack of capital due to the Covid 19 pandemic, the partners have not started a business in promoting their products to potential customers, the partners have not mastered the online marketing or sales of their batik, the partners do not understand group management. which is good, the partners do not implement order in their group's administrative records, the batik motif designs of the batik-making partners are still simple and not yet varied, their mastery of business management is still lacking and they do not carry out standardized bookkeeping. This activity has resulted in an increase in equipment and production materials owned by partners, increased sales, the ability to market on-line, increased partner mastery of group management and administration, results of administering activities, group financial reports, and scientific articles. In order to obtain the specified goals and outcomes, the team carries out outreach programs to partners, practice and mentoring. The method used to evaluate is to compare the level of knowledge with capabilities and production results. Then compare marketing activities before the Science and Technology Application service program and after.

Story face is an adaptation of story mapping. The main purpose of this study was to find out whether there was a significant difference in the reading performance of the students between those who are taught by using the story face strategy and who are taught without using the story face strategy. This study used the quantitative research method with quasi-experimental design. The population was 8th grade junior high school and the sample was 60 students. To collect the data, researcher used test and applied  SPSS 27 to analyze the data. It was found that there is a difference in scores between the experimental and control groups. The experimental group's pre-test score was 62.73, and the post-test score was 81.00. There was an increase after receiving the story face strategy treatment. In addition, the control group's score was 62.67, and the post-test was 72.93. The experimental group scored higher. T-test using an Independent Sample Test with Asymp.Sig (2-tailed) value of 0.001 <0.050, so Ha is accepted, and Ho is rejected. T-table test results are df = 30+30-2=58. The researcher used the table of significant degree 5%, so the t-table was -1.671/+1.671. The t-test value surpassed the corresponding t-table value (5.380 > 1.671), and the p-value was 0.001, which is less than the significance level of 0.050. The results showed the effective application of the story face strategy in reading recount text. Students were able to improve their skills in reading comprehend with using story face strategy.

The purposes of this research are 1) to determine students' critical thinking skills without using the Discovery Learning learning model in Civics class VI MIN 12 Medan City, 2) to determine students' critical thinking skills using the Discovery Learning learning model in Civics class VI MIN 12 City Medan, 3) to determine the significant effect of the Discovery Learning learning model on students' critical thinking skills in Civics learning at MIN 12 Medan City. The research methodology uses a quantitative approach with the type of Quasy Experiment in the form of Nonequivalent Control Group Design. This research was conducted at MIN 12 Medan City, Medan Tembung District. The sample in this study consisted of 2 classes, namely the experimental class and the control class. Collecting data in this study used the results of pre-test and post-test essay questions. The data analysis techniques used are descriptive, normality test, homogeneous test and Wilcoxon test. The results of this study show 1) the results of students' critical thinking without the application of the Discovery Learning model obtain an average posttest score of 75.77. 2) The results of students' critical thinking applied to the Discovery Learning model obtained an average posttest score of 78.27. This shows that there is a significant influence on the learning model media Discovery Learning on students' critical thinking skills. This is evidenced by the results of the Wilcoxon test with an asymp.Sig value of 0.000 <0.05, which means that there is a change in the average of the two paired samples, Ho is accepted and Ha is rejected.

. Indonesia is a state based on law whose administration of government power is based on law not power, the law is certainly used as a tool to fulfill the balance between Indonesian people in interacting, one of which is for the sake of achieving balance in the household. In the household, it has also been regulated regarding the elimination of domestic violence, namely Law No. 23 of 2004. In conducting this research, the researcher uses a deductive method of thinking research and raises two main issues what are the factors that cause violence in the household and how is the effectiveness of the application of Law Number 23 of 2004 concerning the elimination of domestic violence in divorce issues in Indonesia.

The College of Real Work (Kukerta) is a kind of community-focused dedication initiative aimed at enhancing the potential of the region and the role of students in society. The School of Real Work (KKN) can also serve as a forum for learning and applying scientific and technological advances done outside the campus area according to established timetables, working mechanisms, and habits. Real Work College (KKN) activities are carried out in the village of Lubuk Bendahara, Rokan IV Koto district, Hulu district of Rokan, Riau Province. The purpose of this dedication is to promote public interest in the use of live pharmaceutical plants as well as to improve the health and preserve the immune system of the population after the Covid-19 pandemic. The application methods used in community service activities are planning, observation and implementation. The result of dedication to this community is the implementation of the activities of making live pharmacy parks to be used by the community around the village in an effort to maintain and improve post-covid-19 pandemic health as well as developing public awareness of the usefulness of living pharmacy plants for improving health and immunity.

The development of technology and information has brought all students into the world generation of digital literacy, media technology or digital literacy is developing rapidly, many people are able to create new applications, technological devices that aim to provide convenience for humans. Excessive use of digital can cause problems, especially for students who are still in education, misusing technology can reduce the quality of student learning. The effort that we can do to overcome this problem is by reviving students' thinking concepts in improving the quality of learning by using digital learning media. The purpose of this research is to find out to what extent students are able to utilize technology, what efforts can help students who are addicted to technology. This research was conducted at the Anugerah Tanjungpinang Social Service Foundation Middle School using the face-to-face method from preparation to implementation. The results of this study are that each student is able to receive new insights in using technology to learn responsibly and wants to be a smart student in using technology so that students at the Anugerah Tanjungpinang Social Service Foundation Middle School said that "it turns out that learning to use technology is so much fun and can make it easier for students to access learning resources quickly, students also get new things for example such as using devices such as Microsoft Word, Excel and so on. This is one form of success for the PkM team where students can understand and receive knowledge about the responsible use of technology.

Promotion is a marketing activity that can increase buying interest or influence someone to buy a product and can be an important part of branding a product. One of the products that needs to be increased in promotion is the product of peep craftsmen in Nyatnyono village. Service activities carried out by conducting outreach about promotions and the use of technology in creating promotional content. The activities that have been carried out show that there is an understanding of promotion and use of smartphones for creating content and carrying out promotional activities on social media.

This research aims to determine the influence of work discipline, work environment, work motivation both partially and simultaneously on employee performance at the Shopee Express Kediri Office. The population in this study was office and operational employees at the Shopee Express Kediri Office, totaling 35 people. The sample in this research was obtained using a saturated sampling technique with a sample size of 35 respondents. Data sources were obtained by means of observation, interviews, questionnaires and documentation. This research data measurement uses a Likert scale. The analysis technique uses multiple linear regression analysis with the SPSS IBM 26 application. The results of this research show that the work discipline variable has a significant effect on employee performance. Work environment variables are significant on employee performance. The work motivation variable does not have a significant effect on employee performance. And the variables of work discipline, work environment and work motivation simultaneously have a significant effect on employee performance.

This researach aims to understand the effect of leverage, institutional ownership, and profitability on tax avoidance. The author uses quantitative data in the form of company financial statements. The author collected data using the purposive sampling method for service companies listed on the Indonesian Stock Exchange in the 2019 – 2022 period and processed using the Eviews 12 statistical application. There was a total of 42 entities and 168 samples were collected. This study shows the results that leverage has a positive impact on tax avoidance, then the results of institutional ownership have a positive impact on tax avoidance, and finally, profitability has a negative relationship to tax avoidance.

The research used is a qualitative research and the research approach used is a descriptive approach. The subjects of this study were SKI teachers and students. The types and sources of data used in this research are (1) primary data, related to the initial data. (2) secondary data, related to additional data. Data collection techniques are observation, interviews and documentation. The use of data analysis techniques in the field are: (1) data reduction, (2) data presentation, (3) drawing conclusions and verification. In the data validity technique in this study, the examination was carried out by triangulation. The results showed that: (1) the application of the Picture and Picture learning model to class VIII SKI lessons, namely, the SKI teacher has taken the steps to apply the picture and picture model to class VIII SKI learning in accordance with the existing theory. (2) the supporting and inhibiting factors, namely, the supporting factors for the application of the Picture And Picture learning model include, the availability of picture tools and media in madrasas is actually quite adequate such as infocus and computers, the availability of books in the library is sufficient and on the inhibiting factors it is not found that SKI teachers experience difficulties when dealing with student abilities. SKI teachers also don't seem to have any difficulty in determining pictures that are appropriate to the subject matter.

The research that has been carried out is entitled "The Effectiveness of MIKiR Active Learning in Class V Indonesian Language Lessons at MIS Mutiara Sei Mencirim". This research aims to determine the implementation of MIKiR active learning in class V Indonesian language lessons at MIS Mutiara Sei Mencirim, the effectiveness of MIKiR active learning applied in class V Indonesian language lessons at MIS Mutiara Sei Mencirim, and factors that support and hinder the implementation of MIKiR active learning in lessons. Indonesian language class V MIS Mutiara Sei Mencirim. This research is a qualitative research with a case study type of research. The subjects of this study were teachers and fifth grade students. Data collection was taken through interviews, observation, documentation and questionnaires. The author takes the role of a direct interviewer to dig up more complete data for teachers and students. The results of this research show that the implementation of MIKiR active learning in Indonesian language lessons can be proven from the learning outcomes which consist of Experiencing, Interaction, Communication and Reflection. In the "Experiencing" activity the teacher involves the students' five senses to understand the concepts of the material presented so that it is easier to understand, "Interaction" the teacher encourages students to be able to express ideas and reflect on themselves so that it also supports good understanding of the concept, "Communication" the teacher motivates the participants students to be brave and fluent in conveying ideas, and teacher "Reflection" creates an attitude in students to be willing to accept criticism and improve themselves, both ideas, work results and attitudes. MIKiR's active learning is very effectively applied to Indonesian language lessons for class V MIS Mutiara Sei Mencirim, as evidenced by the fact that during the learning process students always feel excited and happy, initially students still feel shy in asking questions or expressing their opinions, but often MIKiR's active learning this is applied at MIS Mutiara Sei Mencirim they don't feel boredom, in this case active learning MIKiR is very effectively used in Indonesian language lessons for class V MIS Mutiara Sei Mencirim. supporting factors in the application of MIKiR active learning, namely the teacher's role in this learning activity is very important because teacher creativity determines the learning process using MIKiR active learning and students will become the main character or role in each lesson, the teacher only needs to direct students in the learning process and students will show their respective creativity, and the inhibiting factor in the application of active learning MIKiR is the allocation of learning time that is not in accordance with the material because during the discussion process students who do not understand will tend to ask a lot of questions in order to be able to complete their group assignments.

The aim of this research is to determine the application of the Price Earning Ratio and Price to Book Value as a basis for making stock investment decisions in coal sub-sector companies listed on the IDX for the 2020-2022 period. The population in this study are coal sub-sector companies listed on the IDX in 2020-2022. Sampling used a purposive sampling technique and eight company samples were obtained. Data collection techniques use documentation. Data analysis techniques use PER and PBV. The results of this research show that based on intrinsic value calculations using PER and compared with closing price, company shares that are undervalued include ADRO, BSSR, BYAN, GEMS, ITMG, MBAP, MYOH, and PTBA where the investment decision that can be taken is to buy shares or holding shares if already owned. Based on the intrinsic value calculation using PBV and compared with the closing price, company shares that are undervalued include ADRO, BYAN, GEMS, ITMG, MBAP, MYOH, and PTBA where the investment decision that can be taken is to buy shares or hold shares if they have owned, and one company, namely BSSR, is in an overvalued condition where the investment decision that can be taken is to sell shares.

Identification of problems found at the research location, namely: The application of the Drill learning model in teaching and learning activities in the field of Jurisprudence had been implemented but before the covid 19 pandemic. However, currently the implementation of the Drill model is hampered by restrictions on learning activities, namely Distance Learning. This research has a problem formulation, namely: How is the role of the teacher in applying the Drill learning model (repetition) in learning and teaching activities for students in class VII MTs. Private Yaspen Muslim Central Pematang?. How to practice prayer in class VII MTs. Private Yaspen Muslim Central Pematang?. What is the role of the teacher in applying the Drill Learning model (repetition) in improving the practice of praying in class VII MTs. Private Yaspen Muslim Central Pematang?. The conclusions of the implementation of this research are: The role of the Fiqh study teacher in applying the Drill (Repetition) learning model to improve the practice of praying for the seventh grade students of Islamic Islamic Junior High School Yaspen Muslim Pematang Tengah has been running optimally and the implementation of the Drill (Repetition) learning model has been running effectively to improving the practice of praying for students is evidenced by the existence of a repetition program as an effort to familiarize students with praying both in the madrasa environment and at home.    

This research aims to determine the influence of price discounts, service quality, and company image both partially and simultaneously on user decisions on the Shopee Express delivery service in Kediri City. The population in this research is all consumers who have made transactions in the last week at Shopee Express, Kediri City, totaling 1650 consumers. The sample in this study was obtained using the Slovin formula with a sample size of 95 respondents. Data sources were obtained by means of observation, interviews, documentation, questionnaires and literature. This research data measurement uses a Likert scale. The analysis technique uses multiple linear regression analysis with the SPSS IBM 26 application. The results of this research show that the price discount variable has a significant effect on user decisions. The service quality variable is significant in user decisions. The company image variable has a significant effect on user decisions. And the variables of price discount, service quality, and company image simultaneously have a significant influence on user decisions.

The purpose of this study was to find out what marketing strategies were carried out by the Bintang Muda 88 service cooperative in increasing the number of savings and loan members and to explain the application of the savings and loan product marketing strategy that was determined to have and impact on increasing the number of members in the Bintang Muda 88 service cooperative. The type of research used was qualitative  with the number of research informants 5 people. The research results obtained by setting the 4P strategy (Product, Price, Place and Promotion) are proven to be able to increase the number of savings and loan product members in the Bintang muda 88 service cooperative.

Purpose − In the ever-evolving digital era, the paradigm of employee compensation and rewards is also undergoing a fundamental transformation. Digital Compensation and Rewards concepts have emerged as a response to these changes, with a focus on building adaptive performance systems, innovative bonus approaches, and flexibility in employee rewards. Overall, the Digital Compensation and Rewards paradigm brings modern concepts to human resource management. In the digital era, employee compensation and reward systems are experiencing fundamental changes. The use of technology allows for more efficient implementation of performance-based systems. Findings- The results of the literature review show that technology has a significant positive impact on the employee recruitment stage. Apart from that, the implementation of digital compensation and rewards is also an integral part of employee performance. Design/methodology/approach- By using data-based performance assessments with digital platforms, companies can collect and analyze employee performance data in more detail. This allows for more objective and accurate assessments, as well as providing opportunities for appropriate recognition of individual contributions. Practical implications- Involves improving the recruitment process through the use of digital technology and social media, adjusting the compensation system to include digital performance bonuses and application-based incentives, flexibility in providing rewards tailored to individual preferences, the use of data and analysis to measure employee performance accurately, as well as development of HR skills in integrating digital technology in human resource management. By paying attention to these practical implications, companies can improve their human resource management strategies to face the challenges and opportunities in the digital era, which can support organizational growth and success. Originality/value- This research presents an innovative view of how organizations can use digital technology and more flexible bonus systems to increase employee motivation and productivity. With a focus on the digital era, this paper provides insight into the importance of adapting to technological changes in human resource management. The value of this paper is that it provides practical guidance for companies seeking to improve their human resource management strategies to optimize employee performance and rewards in the ever-changing digital era.

The waste problem in Selat Village has caused severe environmental pollution. The main cause of this problem is because most of the people in Selat Village have not been able to carry out proper and integrated waste management, resulting in uncontrolled accumulation of waste. The general objective of this research is to initiate the progress of village areas in Indonesia regarding Waste Digitalization. The results of this study indicate that the Wita Bersih Application can shorten the time and make it easier for the Selat Village garbage bank in processing plastic waste.

Vidio application is a video streaming application platform that finds many interesting features. The Vidio application has several advantages and disadvantages, which can be seen in user comments on this application in the playstore. It is necessary to analyze the level of user satisfaction with the Vidio application. The data collection technique uses task scenarios and through the SUS questionnaire distributed to users of the Vidio application, to collect and analyze data on user satisfaction with the Vidio application. The method used to analyze the data is using the Usability Testing method. The results of the evaluation on the Vidio application show an efficiency value of 89% in the efficiency aspect, the memorability aspect has a good memory level, the learnability aspect shows an effectiveness value of 97%, and in the satisfaction aspect the Vidio application gets a range of f values

This study aims to determine the effect of facilities and promotions simultaneously on the interest in visiting the ASB Rajapolah Swimming Pool. Partial influence of facilities and promotions on interest in visiting the ASB Rajapolah Swimming Pool. The method used in this research is quantitative with a survey approach. With a research sample of 100 people as ASB Rajapolah Swimming Pool respondents based on 100 known population data. The data used is primary data. The analytical tool used in this study is multiple linear regression using the SPSS support application version 25. The test results show that facilities and promotions simultaneously have a significant effect on visiting. Partially, the facility variable has a significant effect on the intention to visit, as well as the promotion variable, which partially has a significant effect on the intention to visit.