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The purpose of the study was to examine the effect of Shopping Lifestyle, Fashion Involvement, Hedonic Shopping Motivation on the Sebewe Village Moyo Utara District Community Users of the Shopee Application. The sampling technique used is Purposive Sampling. The research sample is the Sebewe Village Moyo Utara District Community using the Shopee application. The analytical tool used in this research is Multiple Linear Regression. The results of this study indicate that Shopping Lifestyle has a positive and significant effect on Impulse Buying, Fashion Involvement has a positive and significant effect on Impulse Buying, Hedonic Shopping Motivation has a positive and significant effect on Impulse Buying

The development of communication media has led to the presence of applications to order online motorcycle taxi transportation services. The application can be easily downloaded via PlayStore or similar applications. Therefore, the purpose of this discussion is to find out how business competition is between conventional ojek and online ojek business actors. In Indonesia there are several online motorcycle taxi service providers such as Grab, Gojek, and Maxim. The services provided are not only in the form of online motorcycle taxi services, but also in the form of food delivery services (grabfood), online shopping services (grabmart), package delivery (grabexpress) and other services. It is known that there are problems between online motorcycle taxis and conventional motorcycle taxis that have occurred, such as the beating by a conventional motorcycle taxi driver against a Gojek driver in Bojongsoang, Bandung. In this study, the authors used a qualitative type of research because it discussed business competition between business actors. Meanwhile, the nature of the research used is descriptive research. The research approach used by the author in this journal is included in the type of statutory approach and the Case Approach.

Technological developments are closely related to various types of trade systems in Indonesia, especially in export-import activities. This phenomenon is closely related to the use of technology in technology-based modern SMEs. The development of technology with various existing applications is the right choice because it makes international trade increasingly have a very broad market scope. The paradigm shift in international trade develops through the application of technology so that it is not outdated and looks boring. The export-import activities of an MSMEs require media that makes these MSMEs increasingly known by many people and is increasingly widespread with the development of digital technology  

The influence of social media on guest decision behavior in booking hotel rooms is increasingly relevant in today's digital era. Social media provides a broad platform for guests to seek information, interact, and make decisions regarding hotel room bookings. Perceived ease of use is an important factor influencing guests' decisions, where an intuitive interface, simple navigation, and a smooth booking process will influence their conclusion to make a booking through social media. In addition, perceived helpfulness is also a key consideration, where relevant information, reviews from previous guests, and useful recommendations on social media can shape positive perceptions and encourage guests to take the next step. Booking intention, as a result of perceived ease of use and usefulness, is also an important variable that influences guest behavior. This research aims to study and identify guests' decisions in booking hotel rooms through social media. One of them is to find out whether social media as a channel for booking hotel rooms is useful, easy to use, and easily accessible to the wider community. the type of research used is a quantitative approach with an explanation (explanatory research). The variables in this study are perceived easy use, perceived usefull, booking intention, and decision to book a hotel room. the population used in this study were UNP Hotel & Convention Center guests. The number of samples used was 111 respondents with purposive sampling technique and describe data from respondents' answers to questionnaires along with inferential statistical analysis techniques using the SEM (structural equilibrium modeling) data analysis method with the PLS (partial least square) approach. SmartPLS 3.intention order application. Booking intention significantly mediates between perceived ease of use and the decision to book a hotel room on social media. Social media. This is because the coefficients from X to M and M to Y are significant in both.

This purpose of this study is to analyze the role of behavioral accounting in addressing organizational performance at PT Indofood, a leading food and beverage company in Indonesia. Behavioral accounting focuses on understanding and influencing the behavior of individuals within an organization to improve performance. The study explores the application of behavioral accounting techniques and their impact on the overall performance of PT Indofood. By examining the relationship between behavior and organizational outcomes, this analysis provides insights into the effectiveness of behavioral accounting in enhancing performance and achieving organizational goals. The findings highlight the importance of integrating behavioral accounting practices in PT Indofood's management strategies to foster a positive work environment, enhance employee motivation, and ultimately improve organizational performance

This study aims to determine the effect of profitability, liquidity, company growth, company size, and leverage on the bond ratings of companies listed on the IDX for the period 2018 – 2022. The samples used in this study were 9 companies. The sampling method uses purposive sampling method. Sources of data are secondary data in the form of annual financial reports of companies listed on the IDX and Indonesian stock rankings. The data analysis technique in this study used the SPSS version 29.0 application with several kinds of tests, namely the classic assumption test, among others, Multicollinearity Test, Heteroscedasticity Test, Normality Test and partial hypothesis test (t test) and simultaneous test (f test). The results showed that profitability has an effect on bond ratings, liquidity has no effect on bond ratings, company growth has no effect on bond ratings, company size has no effect on bond ratings, and leverage has an effect on bond ratings

The application of the production budget is important for the company because used as a control tool. The production budget is the basis for making a production cost budget which is determined based on plans and sales. The purpose of this research was carried out based on the preparation of the production budget, to determine the level of production needed in Pia Latief Kediri Household Industry. The type of research used is descriptive quantitative, which provides an overview of the actual state of the object under study based on facts, by collecting and processing related data, namely raw material costs, labor costs, and factory overhead costs. The data studied is in 2020 to 2021 as the basis for calculating sales forecasts in 2022. From the results of the research, it shows that the application of the production budget is more controlled than before, because there is a difference between the budget that has been prepared and its realization, which results in a difference in profit and loss of IDR 10,420,000. So with these results it is suggested to Pia Latief Kediri Home Industry to prepare a production budget for the company to get a bigger profit than the previous year. Keywords: Production Budget, Production Cost Control, Profit.  

Digital marketing can be a solution to solving problems that have been experienced by MSME actors, namely product marketing problems. Especially in Musir lor Village, Kec. Rejoso, Kab. Ngajuk, East Java Province, where there are several UMKM that have the potential to be developed to become more productive. However, the lack of understanding of digital marketing causes these UMKM to not develop further on a large scale. This is based on the results of observations and the implementation of location surveys in the village of Musir Lor which is a form of research method in the analysis of problems with Musir Lor UMKM owners, namely the lack of awareness of the residents of Musir Lor Village about the importance of Business Identification Numbers, as well as the lack of understanding in increasing business value. or the image of a product to support product quality improvement and increase the interest of potential consumers in an UMKM product. Some UMKM build businesses with minimal knowledge of UMKM business owners causing a lack of knowledge about product brands. Therefore, in branding or rebranding a product, it must be understood that an attractive, unique and easily recognized design is very important. Therefore, several alternative strategies that need to be considered in building a brand are logos that are appropriate to the line of business, banners and business stamps, more attractive and modern packaging designs. In this modern and technological era, it is certainly not far from operating digital applications that must be understood by UMKM business actors as a form of effort to increase the development of an UMKM, such as operating an online marketplace, social media and operating a financial management application to manage finances in a structured manner.

A grammatical arrangement has smaller constituents, namely sentences. This study aims to describe the types of sentences based on the number of clauses, modes, passive sentences, direct sentences, and negative sentences contained in the biographical text in the learning book entitled "Cerdas Cergas Berbahasa dan Bersastra Indonesia untuk SMA/SMK Kelas X Kurikulum Merdeka," which is made by Aulia & Gumilar. This article can increase knowledge about the types of sentences in the study of syntax and their application in biographical texts. The approach used in this research is a qualitative approach with a type of descriptive research. The object of the data study is in the form of sentences in four biographical texts in predetermined learning books. Data collection was carried out by determining the biographical text contained in the teaching material. Data analysis was carried out by reading each sentence in the text, analyzing the building blocks of the text, and classifying the sentences based on the types of sentences. This study uses note-taking techniques. The note-taking technique is to record the results of data analysis from sources that have been identified. The results obtained from this study show that broad sentences are more dominant than simple sentences in the types of sentences classified based on the number of clauses. Then, based on the types of sentences based on the mode, it was found that all the biographical texts contained in the learning book used declarative sentences. There were 41 types of passive sentences found in the four biographical texts analyzed. Indirect sentences totaled 3 sentences, and we found 6 negative sentences from 4 biographical texts. Based on the analysis conducted, it was found that one biographical text did not contain negative sentences and one text did not contain indirect speech.

Cultivating catfish is an activity that can be made a profession by  some people. As was done by  the East Java "Veteran" UPN KKN-T students, they analyzed catfish farming through the method of distributing questionnaires tocatfish farming business actors in Tanjungsari Village. Theytry to provide things that are more efficient in the context of catfish farming, students from the UPN try to share the knowledge they gain at the university to the village community where they do their service. One of the things that has been done to provide time efficiency for catfish cultivators is to provide an innovation called Budikdamber Autofedeer where this technology can be very helpful in terms of catfish farming. The results of the application of technology by UPN "Veteran" East Java KKN-T students can increase the income of people who are engaged in catfish farming because this technology can produce not only one crop but two yields in two different ways.

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

This study aims to determine the effect of service quality and price on repurchase intention at Coffee Shops in Pekalongan. This type of research is quantitative research. The test tools are Validity Test, Reliability Test and Hypothesis Test which includes T Test and F Test. The data collection strategy uses questionnaires to 30 respondents. SPSS application is a tool used for data analysis. This study found that service quality and price can affect customer satisfaction directly and there is an indirect effect on repurchase intention.  

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

The teacher's job is to educate and teach students. Teaching and learning activities are certainly not easy. Unachieved learning is caused by many factors including less than optimal teacher delivery, unacceptable learning methods, less fun learning models, so students become bored and learning motivation decreases. Of course there is a special way for teachers to deal with this problem which is better known as Classroom Action Research (CAR), but the teacher's lack of knowledge in writing and compiling this PTK so that teachers rarely use PTK on the grounds that it is difficult and cannot do it. For this reason, the purpose of this community service is to assist teachers in writing PTK using the Mendeley application, which teachers generally do not know, for Middle and High School Al-Qur'an an-Nawawiy Sooko Mojokerto teachers. The method used in this activity is in the form of training through lectures, question and answer and discussion as well as direct practice. The expected result of this service is that teachers for each subject can submit PTK articles in National Journals with ISSNs, with a maximum target time of 1 (one) month from carrying out the service and mentoring.

The spiritual crisis among Sunday school children has become a serious concern in the context of Christian religious education. This article examines the important role played by Christian religious education teachers in overcoming this crisis. In a modern context full of challenges, children often experience spiritual isolation, loss of religious values, and difficulty implementing Christian principles in everyday life. Christian religious education teachers have a responsibility to provide guidance and inspiration to these children. This article examines strategies and methods Christian religious education teachers can use to help Sunday school children overcome spiritual crises. Some of the strategies described include the use of interesting Bible stories, interactive and creative teaching, building empathetic relationships with students, and encouraging reflection and application of Christian values in everyday life. Christian religious education teachers must also be able to tactfully face children's questions and doubts, and develop a deep understanding of children's spiritual and developmental needs. Through their role, Christian religious education teachers can be role models and sources of inspiration for Sunday school children in strengthening their faith and dealing with spiritual crises. In carrying out their duties, teachers must have a strong commitment to the mission of Christian religious education and pay attention to the social and cultural changes that affect children's lives. This article aims to inform and motivate Christian religious education teachers in carrying out their roles more effectively and relevantly amidst the spiritual crisis of Sunday school children. Through collaborative efforts between the church, parents and the Christian community, it is hoped that Sunday school children can obtain a solid foundation of faith and be able to overcome the spiritual challenges they face in their lives.  

The spiritual crisis among Sunday school children has become a serious concern in the context of Christian religious education. This article examines the important role played by Christian religious education teachers in overcoming this crisis. In a modern context full of challenges, children often experience spiritual isolation, loss of religious values, and difficulty implementing Christian principles in everyday life. Christian religious education teachers have a responsibility to provide guidance and inspiration to these children. This article examines strategies and methods Christian religious education teachers can use to help Sunday school children overcome spiritual crises. Some of the strategies described include the use of interesting Bible stories, interactive and creative teaching, building empathetic relationships with students, and encouraging reflection and application of Christian values in everyday life. Christian religious education teachers must also be able to tactfully face children's questions and doubts, and develop a deep understanding of children's spiritual and developmental needs. Through their role, Christian religious education teachers can be role models and sources of inspiration for Sunday school children in strengthening their faith and dealing with spiritual crises. In carrying out their duties, teachers must have a strong commitment to the mission of Christian religious education and pay attention to the social and cultural changes that affect children's lives. This article aims to inform and motivate Christian religious education teachers in carrying out their roles more effectively and relevantly amidst the spiritual crisis of Sunday school children. Through collaborative efforts between the church, parents and the Christian community, it is hoped that Sunday school children can obtain a solid foundation of faith and be able to overcome the spiritual challenges they face in their lives.  

The financial statements present the financial position using the historical cost method, but PSAK 68 as a consequence of the application of IFRS 13 requires that some financial statements are determined using the fair value method. Companies in Indonesia require the application of fair value accounting because the financial sector, especially the banking sub-sector, plays a very important role in driving Indonesia's economic development. The object in this research is Bank Permata Tbk in 2019-2021. This study uses secondary data from the annual report of PT Bank Permata. This research uses a case study on the application of fair value related to the valuation of assets of PT Bank Permata Tbk. The analysis in this study is descriptive analysis, which is used to process quantitative data. The overall result of fair value measurement of asset valuation from the banking industry in PT. Bank Permata Tbk has been considered as appropriate, it is due that 19 out of 20 questions were answered in accordance with the PSAK 68. Based on result of analysis, it is found that the question number 12 were not answered in accordance with PSAK 68 paragraph 74 with regards to the entities is prioritize the fair value hierarchy compare than the input, in other hand according to PSAK 68 paragraph 74 the priority should be the input than fair value hierarchy.  

The demand for higher bandwidth is increasing along with developments in communication technology. To solve this problem, many parties use optical cables as the backbone of communication network cabling, especially in large data centers. Projects such as FTTH (Fiber to the Home) and FTTB (Fiber to the Building) have also been undertaken to provide better service to customers. In recent years, to take advantage of the future benefits of optical cables, Fiber to the Desk (FTTD) has begun to be recommended specifically for enterprises, financial institutions, and federal agencies. This is because FTTD can provide high security and high data transmission speed. This article will provide a more detailed guide on implementing FTTD and its benefits and designing FTTD using the Cisco Packet Tracer application.

Competition in the business world has various ways by each business actor. Judging from the application of the principles of business competition in Indonesia, there are several rules that contain matters in carrying out the business world. All provisions contained in the laws and regulations regulate the rights and obligations of every business actor in running his business. Given the content of Law No. 5/1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition describes several actions or practices that are prohibited in competing to develop the business of every business actor in Indonesia. One of the prohibitions in the world of business competition is the practice of predatory pricing or commonly referred to as the act of selling at a loss. This practice is an act of selling products from production at prices far below the proper average. This study will discuss one of the case studies related to selling at a loss that occurred in the cement industry in Indonesia, especially in the province of South Kalimantan. Cement Conch which is a product of PT. Conch Cement was the party that was reported on the grounds that there was an alleged monopoly action in the form of a loss-selling practice. Conch cement companies are reported under the provisions of the article in the business competition law. In accordance with the KPPU's decision issued, stated that conch cement was proven to have carried out this practice. Regarding monopoly practices carried out by conch cement companies, we will review the legal consequences and responsibilities based on the applicable laws and regulations.

The author's reason for raising this issue into a scientific work in the form of a thesis is because there are differences of opinion among judges at the Padang Panjang Religious Court regarding the itsbat of marriage for underage marriages in determining number 4/Pdt.P/2022/PA.PP which is the woman's party. when he got married he was 16 years old. First, the marriage certificate must be rejected because it has violated the law on marriage registration and the minimum age for marriage is 19 years. Second, the itsbat of marriage can be accepted on the grounds that it is mashlahah murslahah. How does the mashlahah mursalah analysis of this determination be explored by the author in this study. The author gives limitations on the problem regarding the legal considerations of the Panel of Judges regarding Determination Number 4/Pdt.P/2022/PA.PP and the analysis of mashlahah mursalah in determining number 4/Pdt.P/2022/PA.PP regarding itsbat marriage for underage marriages. This research is an analytical descriptive research by conducting an analysis of the determination of judges in the case of itsbat marriage for underage marriages, the research uses a normative juridical research type. This is because this legal research aims to examine legal principles, using qualitative data, namely data presented in the form of verbal words, not in the form of numbers. Primary data sources were obtained from Decree Number 4/Pdt.P/2022/PA.PP, Law Number 1 of 1974 concerning marriage and the Compilation of Islamic Law. In collecting data, it is done by taking inventory of data, classifying data, and then analyzing it by conducting a study of cases related to the issues faced in the determination of number 4/Pdt.P/2022/PA.PP and the laws and regulations using maslahah mursalah to then draw conclusions from the results of the analysis. From the results of the research that the authors conducted, it was found that: First, the basis for the legal considerations of the Panel of Judges in granting the application for itsbat marriage for underage marriages contained in the stipulation Number 4/Pdt.P/2022/PA.PP is Article 8 Law Number 1 of 1974 concerning the prohibition of marriage between two people who are related by blood, are related to semenda and are related to breastfeeding. Article 14 KHI regarding the pillars of marriage, namely the existence of a prospective husband, prospective wife, marriage guardian, two witnesses and consent and qabul. And for the benefit of the parties and the child, this is also in accordance with the rules of fiqh which reads "rejecting adversity must take precedence over taking benefit". Second, the legal considerations of the panel of judges in determining Number 4/Pdt.P/2022/PA.PP found mashlahah mursalah because by granting the itsbat of marriage for underage marriages, the couple can register their marriage at the Office of Religious Affairs because marriage registration aims to realize The purpose of law is for society to create order, certainty and legal protection, so that the civil rights of husbands, wives and children can be fulfilled.