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The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.  

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Pengabdian ini berlokasi di Kecamatan Betoambari Kota Baubau. Adapun permasalahan yang dihadapi adalah kurangnya partisipasi pemuda yang notabene sebagai pemilih pemula dalam Pemilihan Umum (PEMILU) tahun 2024. Solusi yang dilakukan untuk mengatasi permasalahan tersebut adalah salah satunya dengan memberikan penyuluhan kepada para pemilih pemula akan penting partisipasi dalam PEMILU tahun 2024. Dalam hal ini dengan melakukan proses pengenalan, pembiasaan sampai penerapan dilapangan. Hasil penelitian dalam meningkatkan partisipasi pemilih pemula melalui tiga tahap strategi yaitu formulasi dan sasaran jangka panjang; tindakan; dan alokasi sumber daya.

Skin diseases are a common problem among people, especially teenagers. Hormones, lifestyle and personal hygiene play a role in the occurrence of various skin problems in teenagers. If not treated, it can cause various disorders, especially quality of life. This health education was carried out to all class X students of SMA Kalam Kudus II Jakarta using the counseling/seminar method. In addition to enhancing knowledge, this education may provide awareness to teenagers to pay attention to their skin health so that various skin diseases can be avoided. Furthermore, it is hoped that this can become a basis for society to maintain healthy skin, so that the incidence of skin diseases in the community can be reduced.

Tea has become a very popular beverage around the world due to its diverse flavors and rich health benefits. There are many types of tea, including green, black, white, long tea and each of these teas has unique characteristics in its processing and antioxidant content. The purpose of this research was made, to observe and see the uniqueness of Shanaya Tea because it has a unique tea flavor that not many people know, and to help raise the name Shanaya Tea so that it is always remembered by the community, that in Pematangsiantar City if you don't buy tea from Shanya Tea it's not steady. Our group collects data through direct interviews with the owner as the owner of Shanaya Tea. The result of this scientific work is to see that there are still many creative economy industry sectors around Pematangsiantar City that we should be proud of and make souvenirs for future migrants.

The era of society 5.0 is an era that applies the ease of technological innovation in the era of the industrial revolution 4.0 to facilitate activities, especially in the economic sector. This research aims to see the use of technology such as social media in the creative economy so as to create new businesses for young entrepreneurs. To support this statement, this study uses the literature review method in finding supporting data. Almost all internet users must have social media, especially among teenagers and young people, so that it makes business people especially among teenagers and young people make creative new innovations in building a business. This shows an increase in creative economy development that has great potential and will have a significant impact on the Indonesian economy.

This research was conducted to observe the effect of gold prices, world oil prices and palm oil prices as commodity prices on the movement of stock prices in Indonesia from 2019 to 2022. The research method used is a quantitative method, using secondary data. The analysis technique used is multiple linear regression analysis technique. The research data is in the form of time series data, namely monthly data from January 2019 to December 2022. The total data is 48 for each variable. The conclusion of this study is that the price of gold has no significant effect on the Jakarta Composite Index (IHSG). World oil prices have a significant effect on the Jakarta Composite Index (IHSG). The price of Palm Oil has a significant effect on the Jakarta Composite Index (IHSG). The results of this study are to prove that gold price movements cannot be used as an indication of stock prices on the Indonesia Stock Exchange (IDX). Movements in world oil prices and palm oil prices can indicate stock prices on the Indonesia Stock Exchange (IDX). The above conditions apply for the long term.

IPM is an important indicator for measuring success in efforts to build the quality of human life (society/population) in Indonesia, including in West Sumatra Province. The aim of this research is to analyze gross regional domestic product, economic growth rate, Gini index and poverty in West Sumatra Province 2013-2022. The analytical method used in this research is multiple linear regression analysis. The data used in this research is secondary data and is a form of time series data. Based on the results of multiple linear analysis, PDRB per capita partially has a positive and significant effect on IPM in West Sumatra Province, while the Growth Rate and Gini Index partially have a negative and insignificant effect on IPM in West Sumatra Province and Poverty partially has a positive and insignificant effect on PDRB West Sumatra. Simultaneously GRDP Per Capita, Economic Growth Rate, Poverty and Gini Index have a significant effect on IPM. So the fifth hypothesis states that simultaneously PDRB per capita, economic growth rate, poverty and Gini index have a significant effect on IPM

This service activity aims to add innovation to Clitoria Ternatea herbal products in the ASMANTOGA PKK group, Ceguk village, Pamekasan district. These wild plants are very often found in the environment around people's lives, one of which is currently very popular is the telang flower which we know by the Latin name Clitoria Ternatea. This activity provides product innovation made from butterfly pea flowers. The methods used are demonstration methods, socialization methods, and training methods. The result of this activity is education regarding innovation in the development of Clitoria Ternatea herbal products as an optimization of the utilization of local potential in Ceguk village, Pamekasan district. Apart from that, participants were able to understand the training methods for developing Clitoria Ternatea herbal products as processed drinks for the community in Ceguk village, Pamekasan district through PKK women.

Waste is a problem of the environment and urban communities that until now has no solution. Waste Bank is an alternative to reduce waste production because it directly involves the community. Through this Waste Bank program not only involves the community in the implementation process but can improve the community's perspective on waste management. The implementation of this service begins with providing teaching material to the community so that they are motivated to be able to sort household waste and together form a waste bank as a means of channeling waste. The counseling with material about the importance of managing waste with waste banks and how waste banks work. The result of this training is that the community is very enthusiastic to participate in the waste management program through the clean and cash program because the clean amd cash program is considered an effective program by the community in addition to reducing the effects of environmental pollution from garbage collectors also get money exchanged to the garbage bank. This craft training also adds to the community's insight to utilize used goods into things that are valuable and can be resold.

Discussion of language acquisition cannot be separated from the factors that influence it. Language acquisition is a process of acquiring a child's first language without any special learning about language. A child will only respond to utterances that are often heard from the surrounding environment, especially utterances from the mother. In the process of acquiring language, a child cannot be separated from communication activities involving the interlocutor. In this study researchers conducted research on language acquisition, especially on a 5 years old child. This research was conducted with the following objectives; 1) To describe language acquisition in the components of syntax acquisition, semantic acquisition, phonology acquisition, and morphology acquisition in 5 years old child; 2) To describe the factors that influence 5 years old child language acquisition. The results of this study show that language acquisition at the age of 5 a has reached four components, namely syntax acquisition, semantic acquisition, phonology acquisition, and morphology acquisition. Apart from that, there are three factors that influence the language acquisition process as follows; 1) natural factors; 2) cognitive development factors; and 3) social background factors

The inner conflict of the main character in the novel entitled Sebening Syahadat by Diva Sinar Rembulan is interesting to research through the study of literary psychology. The inner conflict experienced by the main character in the novel begins when the main character finds the woman of his dreams and searches for an identity that he has not yet believed in. The aim of this research is to describe the inner conflict experienced by the main character of the novel Sebening Syahadat by Diva Sinar Rembulan. This type of research is a literature study. The approach used is a literary psychology approach. The method used is a qualitative method. The data collection technique used is a documentation technique in three ways, namely, literature study, reading technique, and note-taking technique. The instrument used is a data card for the classification of intrinsic elements and forms of inner conflict. The analysis technique used is content analysis technique. The presentation of the results of data analysis is carried out descriptively. The results of this research found intrinsic elements in the form of characters and characterization, plot and setting. The second thing was found to be 47 data on the form of inner conflict in the form of (6) anxiety, (1) obsession, (3) frustration, (12) guilt, (7) hurt, (1) fear, (5) inability, (12) angry. This research can be used as an alternative teaching material at the high school/vocational school level.

The management of incoming letters and outgoing letters at the Department of Industry and Trade of Medan City refers to the processes and activities carried out to receive, process, and distribute letters received or sent by Disperindag. In this study, it will be discussed how the incoming and outgoing mail management system on Disperindag's foreign trade licensing governance, as well as the obstacles experienced in the process of Disperindag's incoming and outgoing mail governance. this type of research is qualitative research that uses a series of sentences to describe the data. The method used in this research is descriptive method. Descriptive method is a method whose data sources are in the form of text, images and in the form of sources from books. and information from employees and the head of the Medan Industry and Trade Office. This research uses written data sourced from interviews during college internships, scientific journal books and previous research. The results of this study indicate that the process of handling incoming letters includes receiving letters, recording letters, sending letters, and processing letters. While the processing of outgoing letters includes preparing letters, typing letters, signing letters, recording letters, copying letters, and sending letters.

This research was conducted with the aim of analyzing the guarantees contained in profit sharing agreements such as mudharabah agreements contained in sharia banking. In this research, a normative approach is used. A normative approach is used to examine the provision of guarantees in production sharing agreements from the perspective of Muamalat jurisprudence. This research shows that profit sharing contracts such as mudarabah essentially have no guarantees, except for guarantees against the possibility of moral hazard on the part of the contracting parties. In practice, Islamic financial institutions, especially Islamic banks, remove mandatory guarantees from the profit sharing agreements they make with their partners (customers). However, keep in mind that the guarantee of absolute rights will only end if the loss arises due to your fault, negligence or breach of contract. If the loss is caused by negligence, or a breach of customer contract, then warranty coverage should not be addressed.

Praise and blessings to God Almighty for His abundant mercy so that we can complete the group assignment that has been given. In this assignment, we have attempted to present the information briefly and concisely, with the aim of providing a general overview of the topics discussed. While this assignment may not be able to explore every aspect in depth, we hope to provide sufficient understanding and answer some questions that may arise. Finally, we would like to thank you, the reader, for your interest and the time you took to read this assignment. Hopefully this assignment can provide new insights and help you understand the topic better. Once again, thank you for this opportunity and hope this assignment meets your expectations.

Multinational corporations are involved in a country's economic sector because they are important in absorbing labor and increasing a country's per capita income. The purpose of this study is to highlight the importance of detailed knowledge about multinational companies that may have some impact on Indonesia's economy. The research method used is a qualitative research method using the technique of collecting library research data using multiple references and information from relevant institutions of the Indonesian economy. The findings show that the role of multinational corporations has both positive and negative impacts. On the positive side, the role of Multinationals could provide Indonesia with adequate opportunities to develop the country's economic sector through Indonesia's foreign exchange contributions. Apart from that, Indonesia is attracting attention from other countries as other countries believe that Indonesia can increase foreign investment due to Indonesia's rich resource potential and emphasis on labor wages in developing countries like Indonesia increasingly recognized. On the negative side, the Indonesian government does not emphasize multinational companies in terms of domestic trade and industry regulations, providing opportunities for domestic companies to compete domestically.

This research uses qualitative research using heuristic methods to build leadership in the novel Mr Director Hamka's work. The problem faced is the pressure in the business environment found in the novel Mr Director. The data source for this research was taken from the novelMr Director Based on this research, Hamka's work can be concluded that financial management, literary works and companies play an important role in running a company.

To build awareness of cleanliness and enthusiasm for learning through poster design for MadrasahIbtidaiyah (MI) in Sindon Village. This village was identified as facing challenges in increasing sanitation awareness and children's enthusiasm for learning. The service method involves preparing and installing posters specifically designed to communicate the message of cleanliness and enthusiasm for learning. The results of this activity show a significant increase in awareness of cleanliness, as can be seen from changes in children's behavior regarding personal hygiene and the surrounding environment. The creative and informative poster design succeeded in attracting children's attention, encouraging them to actively participate in maintaining cleanliness. The poster which included inspiration, motivational quotes and supporting visual images succeeded in providing positive encouragement to children's interest in learning. Students' active involvement in the learning process has increased, reflected in more active participation in class activities and increased learning outcomes. The use of poster design as an effective communication tool in this service has made a significant contribution to increasing awareness of cleanliness and enthusiasm for learning at MI 2 Sindon Village. It is hoped that this can be an inspiration for similar effortsin other communities to improve the quality of life and education of children through creative and participatory approaches.  

Pendampingan  dalam kegiatan pengabdian kepada masyarakat (PKM)  di Gereja Kristen Jawa (GKJ) Kramas, Tembalang Kota Semarang sebagai upaya mewujudkan lanjut usia (Lansia) sehat, aktif dan mandiri.  Warga  lansia di gereja tersebut (2023) sebanyak 32,6% dari  110 warga,   sebagian besar  adalah perempuan  dan  aktif kegiatan rumah tangga,  sosial  dan usaha ekonomi mikro.   Pendampingan  dilaksanakan dengan fasilitasi menyusun Rencana Aksi Sekolah Adiyuswo GKJ Kramas, dengan pemberdayaan dan mengintegrasikan  tujuh kegiatan ke dalam Sekolah Adiyuswa yaitu : (1) Pemeriksaan Kesehatan; (2)  Kegiatan  Sosial/Keagamaan;  (3) Seni Budaya;  (4) Produktif secara ekonomi (untuk persembahan); (5) Jaminan  Sosial (tergabung dalam BPJS, bantuan bagi lansia  sakit dan santunan kematian)  (6) Pemberdayaan Keluarga  pra-lansia dan  keluarga yang memiliki lansia agar paham tentang kesehatan dan aktivitas)  (7)  Jejaring Kerjasama ( Posyandu dan Puskesmas Tembalang.   Kegiatan pendampingan dilaksanakan   pemberdayaan kader dari warga  gereja (doketr dan paramedic serta warga setempat), kelengkapan  data terpadu  lansia, penguatan kelembagaan  sekolah adiyuswo, peningkatan kapasitas kader, dan  promosi sehat, aktif dan  perilaku hidup bersih dan sehat, cek kesehatan  rutin  bersama kegiatan  bergereja dan  akses ke  Puskesmas.  Hasil pendampingan   dilakukan monitoring dan  evaluasi berdasarkan Rencana Aksi  Sekolah Adiyuswo GKJ Kramas menunjukkan perkembangan yang  baik  dan kegiatan sosial ekonomi  mendapatkan apresiasi dari  gereja dan masyarakat sekitar gereja.

This study aims to empirically examine the effect of tax sanctions, service quality and tax socialization on taxpayer compliance in paying motor vehicle taxes in the city of Semarang. The population of this study is all motor vehicle tax payers in the city of Semarang. The sample used in this study were 96 respondents.In this study using a purposive sampling. Then the data collection method is through questionnaires and data analysis using SPSS 21. The results of this study indicate that all independent variables, namely tax sanctions, service quality and tax socialization have a positive and significant effect on taxpayer compliance (Y) partially or simultaneously (together). Keywords: Tax Sanctions, Service Quality, Tax Socialization and Taxpayer Compliance