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This research was conducted with the aim of investigating the influence of the 4P Marketing Mix on consumer decisions regarding PTPN IV Butong Tea & Tobasari Tea retail products. Marketing Mix 4P includes four main components, namely product, price, place and promotion, which are interrelated and have the potential to influence consumer decisions. In this context, Butong Tea & Tobasari Tea were chosen as retail products offered by PTPN IV. The research method used in this study involves interviews with willing sources as a means of collecting data. Research respondents were consumers of Butong Tea & Tobasari Tea who were randomly selected. The data collected will be analyzed using the narrative analysis method to identify the influence of each 4P Marketing Mix component on consumer decisions. The hope is that this research can provide more in-depth knowledge about the factors that influence consumer decisions in choosing Butong Tea & Tobasari Tea. Moreover, the main aim of this research is also expected to provide broader understanding for PTPN IV in optimizing their marketing strategy to increase product interest so that it influences consumer decisions. The conclusions from this research can contribute to knowledge and understanding of the influence of the 4P Marketing Mix on consumer decisions in the context of Butong Tea & Tobasari Tea retail products. Companies need to consider the principles of justice, business ethics, managerial skills, social responsibility, and halal transactions in marketing strategies and consumer decisions. This research can also provide practical input for PTPN IV and the tea industry in general in developing effective marketing strategies to increase sales and consumer satisfaction.

In recent years, small and medium-sized enterprises operating coffee shops in the creative industry, including the Meine Welt Coffee coffee shop business, have continued to show their presence. The purpose of this study is to analyze the feasibility of a coffee shop business at the Meine Welt Coffee Shop Business and use a qualitative approach, which is a research method that produces descriptive data, to find out the expectations of a managed business if it can provide financial benefits Collected through interviews, observations, and documentation. Analysis of the feasibility of the Meine Welt coffee shop business in Palangka Raya includes a study of various aspects such as legal, environmental, market, technical, managerial, and financial aspects to determine business feasibility.

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

The research aims to analyze knowledge about child development in the prenatal or prenatal period starting from understanding prenatal development, characteristics of the prenatal period, and the prenatal development period. The research method used in this research is library research. Data collection techniques use library research in the form of books, journals and other studies. The data analysis technique uses descriptive analysis. The research results show that prenatal or prenatal development begins at fertilization until birth, which occurs around nine months. The characteristics include a mix of characteristics inherited from both parents of the fetus, the influence of conditions in the mother's body, gender certainty, rapid growth, contain many physical and psychological dangers, and the formation of new attitudes. The prenatal development period lasts for 280 days or 40 weeks which is calculated from the first day of the last menstruation which consists of 3 periods starting from the Zygote period, Embryo period and Fetus period..

This article presents the results of an analysis of the alleged defamation case of Marissa Icha by Medina Zein. As a form of forensic linguistics study, the data in this research was analyzed descriptively-analytically using semantic and pragmatic approaches. This research found that 1) semantically, the defendants indicated that they intended to commit acts of insult and/or defamation. 2) pragmatically, the majority of these utterances fell into the form of expressive illocutions, especially to show anger or simply the personal opinion of the defendant, and thus, 3) these speeches can be said to have the potential to violate article 27 paragraph (3) of the ITE Law and articles 310 and 311 of the Criminal Code

This research explores the optimization of network utilization to enhance the efficiency of Shariah Mobile Banking services for customers. The study delves into the theoretical framework of Shariah Mobile Banking, elucidating its customer benefits, technology, and the role of networks. Employing a qualitative research approach, the study aims to examine the efficiency of Shariah Mobile Banking services. The findings underscore the paramount importance of efficiency in Shariah Mobile Banking and highlight the pivotal role of network concepts in augmenting this efficiency. The discussion also identifies hurdles encountered in optimizing Shariah Mobile Banking services and proposes viable solutions to overcome these challenges. This research contributes valuable insights for financial institutions and providers of Shariah Mobile Banking services to improve their service efficiency through network optimization. Additionally, it broadens the understanding of the customer benefits derived from Shariah Mobile Banking. The outcomes are anticipated to inform strategies and actions aimed at enhancing the overall user experience of Shariah Mobile Banking for customers.  

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

Penelitian ini bertujuan untuk melihat seberapa besar pengaruh Dinasti Politik dalam Pemilihan Kepala Daerah yang diukur dari tingkat keterpilihan terhadap calon kepala daerah terhadap dinasti politik. Permasalahan dalam penelitian ini terkait pengaruh praktik politik dinasti yang semakin marak menjelang Pemilihan Kepala Daerah yang demokratis di Indonesia. Penelitian ini menggunakan metode penelitian hukum yuridis normatif dengan pendekatan peraturan perundang-undangan, pedekatan konseptual dan pendekatan perbandingan dalam mengkaji kemenangan pemilihan kepala daerah yang menggunjakan politik dinasti. Hasil penelitian menunjukan bahwa: (a) Politik Dinasti dalam Pemilihan Kepala Daerah yang belum berjalan secara demokratis hal ini disebabkan faktor internal, yaitu terjadinya beberapa jabatan-jabatan strategis dalam pemerintahan dipegang oleh kelompok dan keturunan yang berasal keluarga. Selain itu disebabkan faktor eksternal, yaitu partai politik hanya dijadikan kendaraan politik semata yang akan menghambat peran dan cita-cita ideal partai karena hanya melihat dari aspek untuk memperoleh kekuasaan saja. (b) Pengaruh Politik Dinasti dalam Pemilihan Kepala Daerah terhadap keberlangsungan demokratis di Indonesia menjelang Pemilu 2024, panggung politik Indonesia menjadi semakin semarak dengan munculnya fenomena politik dinasti. Politik Dinasti yang seringkali melibatkan keluarga utuh dapat memiliki implikasi yang kompleks terhadap keragaman pandangan politik. (c) Praktik Politik Dinasti dalam Pemilihan Kepala Daerah di Indonesia sebagai negara demokrasi tak luput dari praktik penyelenggaraan politik dinasti. Praktik Politik Dinasti telah berkembang sejak masa Orde Baru. Praktik Politik Dinasti pada era reformasi semakin subur. Praktik Politik Dinasti di Amerika Serikat tingkat pendidikan politik dan indeks demokrasi di Negara Amerika Serikat lebih tinggi dibandingkan Indonesia maupun Filipina. Praktik Politik Dinasti di Filipina termasuk yang cukup tinggi dalam pemilihan kepala daerah karena dapat memilih para calon untuk menjabat dalam tingkatan Provinsi dan Kota.

This research aims to evaluate the effectiveness of linear regression as a forecasting tool to estimate the Provincial Minimum Wage (UMP) in Indonesia. Utilizing UMP data from various provinces during the period 2002-2022, this study employs linear regression to analyze the factors influencing UMP determination. The predicted UMP for North Sumatra in 2023 demonstrates a high level of accuracy (R-squared = 0.9678), affirming the potential of linear regression as an effective tool to understand regional economic dynamics. The research provides a crucial foundation for policymakers in regional economic planning and suggests avenues for further investigation, including exploring alternative prediction methods and analyzing the impact of UMP regulation policies.

The purpose of this study is to investigate the effectiveness of applying reading skills at a glance in improving understanding of scientific work. The method used in this study was library study. The data in this study were obtained from reading reference books and journal articles.  The result of this study is that by applying fleeting reading skills in understanding scientific work, we can improve academic literacy, help students and researchers access information quickly, and form critical and effective individuals in managing information. A fleeting reading skill is not just a technical skill, but a learning strategy that supports the achievement of higher education goals. In extensive reading, these skills are key to achieving an overall picture and basic information of scientific texts. In addition, the application of fleeting reading skills in scientific work provides significant benefits, such as time efficiency and the ability to quickly identify key information, although deep reading remains essential for comprehensive understanding.

A multidisciplinary approach is a method in education that combines various disciplines to create a better understanding. This approach recognizes that the real world is not divided into separate categories of knowledge, therefore it tries to bring together various disciplines so that students can see the connections between concepts.  This study aims to evaluate the effectiveness of the multidisciplinary approach method in the context of learning at the primary school level. The background of this research is based on the need to develop a holistic learning approach that suits the needs of today's children. A literature study was conducted to determine the concept of multidisciplinary approach and its impact on learning achievement and development of primary school children. The literature study method was used to collect, review and synthesize related research findings. This research is expected to provide in-depth insight into the potential application of the multidisciplinary approach in learning at the primary school level. The practical implications of the findings can provide direction for the development of more effective curriculum and teaching methods at the primary school level.   

Batik culture is very strong in Indonesia, this is the reason that batik can be found throughout the archipelago, with unique characteristics that distinguish it in each region. However, people are often confused and find it difficult to recognize one type of batik from another. One of the famous types of batik motif is Batik Parang. This research aims to establish a Convolutional Neural Network (CNN) model to classify Batik Parang and help people distinguish it from other batik motifs. Deep learning, particularly CNN, was chosen because it has a high accuracy rate in image classification. A quantitative Experimental design is used, using a dataset of 100 batik images evenly divided into two classes, namely Batik Parang and not Batik Parang. The dataset is divided into two categories, namely training data and testing data, with a data ratio of 80:20. Thus, by using Convolutional Neural Network (CNN), the classification between Batik Parang and not Batik Parang produces an accuracy of 95%, with the use of epoch = 118 and batch_size = 100.

The aim of this research is to describe the causes of white collar crime. To collect data, this research uses literature study research with secondary data types and qualitative data analysis techniques. The results of the research examined regarding the causes of white collar crime are among professional people who have studied the law in terms of dimensions in the field of work related to seven aspects of people's lives, this involves their expertise in violating the law in order to obtain benefits for themselves and themselves. people involved around him.

The purpose of this research is to describe the efforts to prevent White Collar Crime. The method of writing this article is done by library research. Library research is a series of activities related to library data collection, reading and recording, and research data management methods. The results of this study are efforts to prevent white collar crime can be done by cooperation between the community, government and law enforcement officials.

The aim of this research is to describe and determine the social values ​​contained in the short story collection Surat untuk Bapak by Nidhom Khoeron. This research uses two approaches, namely a qualitative descriptive approach and literary sociology. The data collection technique used in this research is listening and taking notes. The data analysis technique used in this research is qualitative. This research data presentation technique uses informal techniques. The results of the research show that there is social value in the short story collection Surat untuk Bapak by Nidhom Khoeron. There are three types of social values, namely compassion, responsibility and harmony of life. The first is the form of the Social Value of Love which includes Devotion, Help, Caring, Kinship and Loyalty. The two forms of Social Responsibility Values ​​include the values ​​of a sense of belonging, Discipline and Empathy. The three forms of social values ​​are harmony of life which include justice, tolerance and cooperation, democracy.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

Culture is a determinant of the quality and even levels of human happiness. Culture is thought, reason and customs. However, the role of culture is so important, this culture still lacks attention from the government and surrounding communities. The Minahasa cultural museum in Tomohon City is a means of storing and providing information for the community and tourists to find out more about the culture in Minahasa, as a solution. The problem is that there is no Minahasa cultural museum in Tomohon City. With a Deconstruction Architecture approach by creating buildings that contrast with abstract and complicated shapes, so that they can attract tourists but can also attract local people to visit the museum.

 The development of Science and Information and Communication Technology is now increasingly rapid and increasingly widespread down to the village level. The existence of science and technology and ICT can also influence the development of a region, and other benefits. The aim of this research is to identify the development of science and technology and ICT in Nagori Simbolon Tengkoh, both in terms of facilities and infrastructure, as well as human resources. The method used is a descriptive method with the research location in Nagori Simbolon Tengkoh in Simalungun Regency. The results of the analysis from our research show that there are limited human resources who use ICT, but the internet network covers the entire area in Nagori Simbolon Tengkoh.

Records management processes that are not carried out according to procedures will result in the administration process within the company not being optimal. Therefore, the management of active and inactive records must be considered carefully. Management of inactive records must be carried out according to procedures which include storage, maintenance and destruction. This research uses a qualitative descriptive approach, namely by formulating problems that guide research to explore or photograph the social situation that will be researched thoroughly, broadly and in depth. The data sources in this research use primary and secondary sources obtained from observations, interviews and documentation. Meanwhile, secondary data was obtained through books, previous research, and journal articles related to the research. This research aims to find out how the inactive records management system at PT. Prima Mitra Elektrindo. The results of this research indicate that the records management system is inactive at PT. Prima Mitra Elektrindo is quite good even though there are several things that need attention in the inactive records management system, the process of destroying inactive records, and the process of maintaining inactive records. Such as infrastructure that supports management and following guidelines in the management process.