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Arieska Wahyu Alprilia; Nur Rochman Dwi Iswanto

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2023 Asosiasi Periset Bahasa Sastra Indonesia

Children's education is a critical aspect in shaping the future of society. This article discusses the importance of learning with children as an effective way to enhance their educational experience. Holistic learning is an educational approach that recognizes that a child's development is not limited to academic achievement only, but involves other aspects such as physical, emotional and social interactions. The main goal of holistic education is to develop children as a whole, including life skills, values and deep understanding of themselves and their surroundings. This activity is carried out through active and collaborative interaction. Adults have an important role in creating a constructive learning environment, stimulating creativity, and developing positive emotional relationships. Joint activities such as reading books, simple experiments, and listening to music can be effective media for facilitating intellectual and social growth for young children. This learning is carried out by including elements of play and fun, which can stimulate the curiosity of young children and stimulate their willingness to learn. This “Sinau Bareng” activity shows that learning together with children can increase their intrinsic motivation, as well as form a solid character foundation for future academic achievements.  

Muhammad Alfyando; Fetty Tri Anggraeny; Andreas Nugroho Sihananto

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

Early childhood plays an important role in forming the basis of development, which involves stimulation of various aspects such as moral religious values, social emotional, language, cognitive, and physical motor skills. The concept of early childhood learning is focused on play, where every activity is designed to be play, so that learning becomes more effective. Parents also need to understand today's children's education to interact with children positively. This research focuses on sentiment analysis of children's education-based app reviews on the Google Play Store, using Random Forest and Logistic Regression methods. The review data is taken from three apps with the theme of child development, namely "About Kids", "PrimaKu", and "Teman Bumil", with a range of review years between 2018 and 2023. The test results show that Logistic Regression has higher accuracy compared to Random Forest, especially in the "About Kids" and "PrimaKu" applications with accuracy above 90%. The conclusion of this research highlights the importance of sentiment analysis in improving understanding of user responses to children's education applications, with suggestions for future research to increase the number of datasets and variations in testing schemes by tuning hyperparameters to improve prediction accuracy and more optimal results.

Intan S; Media Rahmah; Linda Yarni

Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Abstract. Development is a pattern of changes experienced by an individual from the time they are still in the womb until a certain period of life.  Development generally involves growth (progress) but at certain times it will involve aging.  This development is the result of the maturity process and learning experiences of each individual.  Development is closely related to tempo and rhythm, it is integral to it.  Individuals who experience development can be marked by certain characteristics, but it is not uncommon for individuals to be less aware of the changes that have occurred to them.  This research uses a critical review method, which involves careful examination and evaluation of various sources of information, such as scientific journals, articles and other media.  The main aim of this approach is to improve the reader’s understanding and interpretation skills in the context of prenatal, early childhood and child development psychology while offering a critical assessment of the material reviewed.  In addition, a critical review requires identifying important topics in the literature, analyzing the methodology used, and evaluating the strengths and limitations of the sources studied.  In development, there is a pattern of changes experienced by individuals from the time they are still in the womb up to a certain period of life. In a child’s life there are two processes that have the potential to be continuous, namely growth and development. In this case, both processes have stages, including moral and spiritual stages.

Wiwik Depani Putri; Nazratul Fitri; Riyo Handani; Opi Andriani

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

  Children with special needs are individuals with certain conditions of instability who require a special approach in education. Children with special needs often face learning and reading difficulties. Several factors that can cause these difficulties are neurological disorders, motor difficulties, visual perception difficulties, language and communication difficulties as well as lack of support and adjustments in the learning process. This research aims to dig deeper into this problem and provide an understanding of the factors that influence learning and reading difficulties in children with special needs. The keywords used in this research are children with special needs, learning difficulties, reading difficulties. The method used is qualitative with a case study approach. The research was conducted involving children with special needs, data was collected through classroom observations, interviews with parents and teachers, as well as observations of children's learning and reading progress

Diva Adriana Simatupang; Wirda Indri Khairizka; Ramadan Lubis; Alya Rina Armalia Pane; Irma Hidayah Batubara +1 more

Jurnal Bintang Pendidikan Indonesia 2023 Pusat Riset dan Inovasi Nasional

Religious development in childhood occurs through life experiences during childhood itself, which occur in the family, at school, and in the surrounding community. The more religious experience there is (in accordance with religious teachings) and the more religious elements there are, the more attitudes, actions, behavior and ways of dealing with life will be in accordance with religious teachings. This research aims to increase the growth and development of the religious spirit to a more concrete level in grade 3 children at Az-Zakiyah Islamic Leadership Elementary School, Medan. The research method used is a descriptive qualitative research method with data collection through interviews, analysis, direct activities and documentation. The research subjects were 17 students, with a composition of 10 women and 7 men. The results of this research discussion show that the development of the religious spirit in children goes through 3 different stages.

Putri Galuh Pitaloka; Ravikah Amelia; Reva Fitri Ramadhani; Leon Leon; Amanda Mutiara Natasya

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This article explores efforts to optimise the rights of crew in the international maritime contextand take a stand against illegal agency practices that harm them. An in-depth analysis of the ship's crew working conditions reveals labour rights violations and unsafe working conditions. Meanwhile, the role of illegal agents exacerbates the situation. This research urges the government to optimise the rights of migrant ship crew members. By detailing basic rights such as a living wage, safe working conditions, the research investigates the positive impact of implementing migrant worker protection policies. Focus is also given to countering illegal agents by identifying prevention and enforcement strategies that can be implemented. This research provides a foundation for cooperation between governments, shipping companies and international organisations to create a fair and sustainable maritime environment and eradicate illegal agencies that only want to benefit themselves. This research not only describes the challenges, but also illustrates solutions in protecting the rights of ship’s crew members and countering illegal agents in the maritime sector.

Putri Aosiliana; Arlitha Putri Anggraeni; Sherindea Permata Agita

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

Elia Silalahi; Risma Sipahutar; Ria Surbakti; Maya Sianturi; Mawar Silalahi +5 more

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

The purpose of this article is to determine the forms of leadership in the elderly. The elderly group is the last stage of maturity in a person's life, which requires some kind of Christian education or church teachings, but not everyone reaches that age, so this age is often called the golden age. Most people think they don't need special education as they get older. What is meant by elderly is a person who has reached the age of 60 years and whose physical strength has weakened to such an extent that they are no longer able to earn a living. their strength or endurance and work are already limited. Spiritual formation for the elderly is very necessary to strengthen the faith of the elderly in their old age, whose physical abilities are increasingly decreasing, causing many problems for the elderly. Therefore, by using qualitative methods and a literary approach it can be concluded that the forms of spiritual education given to the elderly are: visits to nursing homes, counseling, worship/fellowship for the elderly, catechism before death, visits to nursing homes. leading prayer and meditation, involving the elderly in services and helping the elderly when they are sick. That's what coaches really need to give to seniors.    

Sativa Nisya Padmawati; Aisyah Adilla

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The economic world in Indonesia has grown rapidly as the times, the numbers of jobs that have expanded along with the increase in demand for jobs in Indonesia and inceasing bussines competition. Over time, holding companies have become an option for companies in Indonesia. Holding Company becomes the main company that organize the parent company and oversees the management of several subsidiaries that are members of one grup of companies. This company is a type of limited liability company that aims to organize, manage and oversee the perfomance of company. Bankcrupty is a risk that can occur in a company both to the parent company and subsidiaries in a BUMN holding company.

Muhammad Yusrul Falakh; Setiyowati

Jurnal Akta Notaris 2023 Program Studi Kenotariatan Program Magister

Harta Bersama dalam perkawinan adalah Harta yang didapat secara Bersama – sama maupun sendiri dalam ikatan perkawinan oleh Suami maupun dan Istri, dalam kasus a quo terjadi suatu peristiwa hukum dimana Istri ( Tergugat ) membeli tanah tanah dari Ayahnya dengan bukti AJB tertanggal 2008. Dimana pernikahan antara Penggugat ( Suami ) dan Istri ( Tergugat ) terjadi pada tahun 1999. Bahwa karena AJB tidak terdapat kwitansi jual beli dan penerimaan uang dari Tergugat ( Istri) kepada Ayahnya ( Penjual ), maka hakim menilai itu adalah hibah dan tidak dapat dianggap sebagai Harta Bersama. Permasalahan penelitian ini adalah bagaimana pengaturan harta bersama dalam Undang – Undang Nomor 1 tahun 1974 tentang Perkawinan?  Bagaimana Pertimbangan Hakim terhadap Putusan 0541/Plt.G/2013/PA.Kra terkait Harta Pemberian Orang Tua kepada Anak melalui Jual Beli ? Bagaimana Akibat Hukum terhadap Putusan 0541/Plt.G/2013/PA.Kra terkait Harta Pemberian Orang Tua kepada Anak melalui Jual Beli ?. Metode Penelitian ini menggunakan pendekatan yuridis normatif. Hasil Penelitian ini adalah UU Perkawinan menyatakan bahwa harta warisan tidak dapat dialihkan atau diubah menjadi harta bersama tanpa adanya perjanjian perkawinan terlebih dahulu antara suami dan istri. Sebab, harta diperoleh dari hasil kerja keras satu pihak dan hadiah dari pihak lain. Dalam kasus di Pengadilan Agama Karanganyar, bukti menunjukkan adanya proses jual beli dalam pernikahan. Namun majelis hakim menetapkan tidak ada keuntungan bersama dalam proses tersebut dan tanah serta dua bangunan tersebut bukan merupakan milik bersama. Keputusan tersebut dinilai sejalan dengan keadilan substantif dan hukum progresif yang mengedepankan moral, etika, dan agama. Kasus ini menyoroti pentingnya pluralisme hukum dalam menangani nilai-nilai masyarakat dan hati nurani.

Ramadani Safitri; Agus Suriadi

Jurnal Pengabdian Kepada Masyarakat 2023 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

According to the KBBI, the meaning of literacy itself, as reported on the Ministry of Education and Culture's official website, is the ability to write and read.  Etymologically, the term literacy itself comes from the Latin "literatus" which means someone who learns.  In this case, literacy is closely related to the process of reading and writing.  Literacy activities in the learning phase aim to develop the ability to understand texts and relate them to personal experiences, think critically, and process communication skills creatively through activities responding to the texts of enrichment books and textbooks.  Literacy or literacy is a general term that refers to a series of individual abilities and skills in reading, writing, speaking, calculating and solving problems at a certain level of expertise required in everyday life.  Benefits of literacy Expanding insight and knowledge.  Sharpen the ability to capture and understand information from reading.  Literacy is not the same as reading.  Reading and books are the surface technical and physical forms of literacy.  The essence of literacy is how humans gain knowledge and learn to gain knowledge.  Raising self-confidence in children is a parent's responsibility, although cultivating self-confidence is not an easy job.  Apart from requiring patience and example, parents must be clever in creating an atmosphere that is conducive to growing children's self-confidence.  Especially an atmosphere that is able to foster a child's sense of self-esteem which must be understood together, by building a child's self-esteem it will not automatically be able to grow a child's self-confidence.  However, if a child has a healthy sense of self-esteem by knowing and being able to accept himself as he is, including all his limitations, then he will be able to feel ashamed of himself and see everything as part of the reality of life.

Patimang, Andi; Hutajulu, Petrus Oktavianus; Jariyanti, Jariyanti

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2023 Politeknik Negeri FakFak

Kegagalan pengendalian persediaan bahan baku akan menyebabkan kegagalan dalam memperoleh laba. Pengendalian persediaan bahan baku berupa kelapa, yang dilakukan oleh LAMPUKITA belum optimal  karena perencanaan dan pengendalian persediaan bahan baku untuk pembuatan VCO belum melalui suatu analisis ekonomi untuk mencapai hasil yang optimal (hanya berdasarkan prediksi dan pengalaman) sehingga biasa terjadi over stock dan berpengaruh terhadap kualitas bahan baku dan memicu terjadinya kelebihan biaya. Tujuan penelitian untuk menentukan jumlah pembelian dan penggunaan bahan baku kelapa optimal,  total biaya persediaan bahan baku kelapa, jumlah persediaan pengaman kelapa dan waktu pemesanan kembali bahan baku kelapa. Metode penelitian  adalah metode kuantitatif (metode persediaan bahan baku). Jumlah pembelian bahan baku yang optimal dengan metode EOQ sebanyak 3001 buah.  Secara aktual, perusahaan melakukan pembelian bahan baku sebanyak 4893 buah. Frekuensi pembelian bahan baku yang optimal dengan metode EOQ sebanyak 2 kali dan secara sebanyak 21 kali. Biaya persediaan bahan baku kelapa dengan metode EOQ sebesar Rp 6.949.506, secara actual sebesar Rp 59.782.754. Titik pemesanan kembali dengan metode EOQ dilakukan pada saat mencapai 614 buah. Persediaan pengaman bahan baku kelapa dengan metode EOQ yaitu sebesar 506 buah. LAMPUKITA belum menerapkan pemesanan kembali dan persediaan pengaman bahan baku.

Maulana, Muhammad Sony; Fitri, Sabellah Ramadhiani; Dashela, Tarina

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2023 Politeknik Negeri FakFak

Peran Guru dalam dunia Pendidikan sangat penting karena selain mendidik, Guru juga dituntut mencerdaskan masa depan anak bangsa Indonesia di sekolah. Siswa akan selalu mencontoh apa yang dilakukan oleh Guru. Oleh sebab itu guru perlu menerapkan disiplin yang tinggi mulai dari kehadiran masuk ke sekolah, kehadiran mengajar maupun pulang mengajar. Tujuan dari penelitian ini adalah merancang sistem manajemen presensi pembelajaran guru di Sekolah Menengah Pertama berbasis mobile dengan GPS sebagai penanda lokasi presensi. Metode penelitian ini menggunakan model pengembangan perangkat lunak prototipe serta metode pengumpulan data yang digunakan adalah wawancara, observasi, dan studi Pustaka. Ruang lingkup penelitian meliputi rancangan sistem dalam bentuk prototipe yang dapat menyimpan data presensi kehadiran guru di sekolah, kehadiran guru di kelas, berita acara pengajaran, waktu keluar mengajar dan waktu pulang secara efektif dan efisien karena data akan tersimpan di sistem database, sehingga dapat mencegah risiko kehilangan data. Hasil pengujian sistem presensi berbasis mobile yaitu dapat dimanfaatkan bagi pihak pemangku kepentingan seperti Kepala Sekolah dan Yayasan dalam pengambilan kebijakan terkait implementasi sistem dan evaluasi kinerja Guru.

Hanita Christiandari; Jarot Yogi Hernawan; Aprilia Siti Nur Hidayyah

The Journal General Health and Pharmaceutical Sciences Research 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Diarrhea is a condition in which a person has bowel movements with a soft or liquid consistency, it can even be just water and the frequency is more frequent in one day. Diarrheal disease in toddlers is ranked 2 out of the top 10 childhood diseases at the Sadewa Mother and Children Hospital (RSKIA) in May 2022. Knowing the pattern of prescribing diarrhea drugs in toddlers in outpatient care at the Sadewa Mother and Children Hospital for the period January - June 2022. The research conducted was a non-experimental descriptive research with a retrospective method. The study was conducted by taking prescription data from electronic medical records at the Sadewa RSKIA pharmacy and then recording them on a data collection sheet. Data were analyzed using tabulations in the form of percentages (%). The results showed that out of 130 samples, the profile of diarrhea patients under five was dominated by males, 77 children (59%), aged 2-3 years 65 children (50%), and the degree of dehydration of patients without dehydration, 120 children (92%). ). The most widely used drug class was zinc with 120 prescriptions (34.3%), zinc has a protective effect against diarrhea and can reduce recurrence and probiotics with 119 prescriptions (33.8%), probiotic bacteria will help the process of nutrient absorption and prevent disturbances in water absorption. The dominating combination was a combination of 3 drugs namely electrolytes, zinc and probiotics 69 prescriptions (57%), oralit functioned to replace fluids and electrolytes in the body that are wasted during diarrhea, zinc supplementation and probiotics in diarrhea effectively reduced stool output. The rule for using the treatment of diarrhea in toddlers is mostly 1 time a day with a total of 132 drugs (37.7%). The dominating drug was zinc with 117 prescriptions (88.6%) The pattern of prescribing diarrhea drugs in toddlers in this study was dominated by male patients, aged 2-3 years with a degree of dehydration, patients without dehydration. The most widely used drug classes are zinc and probiotic groups. The most common drug combination found is a combination of 3 drugs, namely electrolyte, zinc and probiotic group drugs. The rule for using the treatment of diarrhea in most toddlers is 1 time a day.    

Farid Rahman; Tiara Fatmarizka; Taufik Eko Susilo; Qonitah Faizatul Fitriyah; Arzhuma Arza Lazuardy +1 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2023 Universitas Muhammadiyah Manado

Stunting, a chronic nutritional problem characterized by a child's height below the standard for his or her age, is still a challenge in Indonesia. According to data from the Ministry of Health, the prevalence of stunting in Indonesia in 2021 is 24.4%. In Mancasan Village the prevalence of stunting reached 24%. This figure is quite high, considering that stunting can have a negative impact on children's growth and development, both physically and cognitively. One effort to prevent stunting is to carry out early screening and provide gross motor stimulation. Stunting screening can be done using a screening book and motor stimulation for stunted children aged 0-60 months. This community service is carried out using educational methods, namely lectures and questions and answers. The results of community service show that there has been an increase in community understanding about screening and gross motor stimulation of children aged 0-60 months from 12.9% to 28.6%. It is hoped that this increase in community understanding can reduce the incidence of stunting in Mancasan Village.    

Intan Kusumawati; Firstika Nabilla Balqis; Muhammad Ridwan; Elva Hariyani; Ananda Nurmairani Laoli +2 more

Compromise Journal : Community Proffesional Service Journal 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Community service activities are a series of activities that involve the community to improve skills and knowledge as well as empower the community both economically and socially. In this research, community service focuses on interactive outreach about the importance of healthy and nutritious food to students at Muhammadiyah Middle School 61 Tanjung Selamat, In this research, the counseling method was used with an Education and Training approach to students at SMP Muhammadiyah 61 involving 50 students in grades 8 c and d. The results of this activity show a positive impact in increasing students’ knowledge and understanding regarding healthy and nutritious food. In the aspect of knowledge about Healthy and Nutritious Food there has been an increase of 56%, students are better able to know what healthy and nutritious food is and its purpose. Why we should eat healthy and nutritious food. Furthermore, knowledge about Healthy and Nutritious Food Components has increased by 74% where students are able to identify important components in healthy food such as protein, fat, carbohydrates, fiber and vitamins and minerals. In conclusion, healthy and nutritious food is an indicator of clean, healthy living behavior at school. This counseling can provide practical experience to students, so that they can apply this knowledge in everyday life. And it is hoped that students will prioritize eating healthy food, especially healthy snacks, bringing lunch and breakfast every day before doing activities.

DAMANIK, DESY WULAN PITA SARI; DAMANIK, DESY WULAN PITA SARI

JURNAL ILMIAH KOMPUTER GRAFIS 2023 UNIVERSITAS STEKOM

Ankai sitelu is taken from the Batak Karo language, the word ankai means understanding and sitelu which means sitiga. If these three words are interpreted, they mean a dance that originates from understanding rakut sitelu. " ankai sitelu" is a dance work inspired by the Batak Karo kinship system, namely rakut sitelu. Rakut sitelu consists of sukut, kalimbubu, and anak beru. Sukut is the party who is the host in a traditional or ritual ceremony, kalimbubu is the party who is highly respected because he is considered to be the representative of dibata (god) on earth who gives tendi and blood, while anak beru is the party who does the sukut work in traditional ceremonies and rituals. This work takes the essence of balance in the rakut sitelu system with traditional karo dance movement patterns which are developed according to broader teba movement intensity, volume, level and time. Ankai Sitelu's work is a group choreography consisting of three female dancers, a total of three dancers who will be composed in a large group and small group composition by paying attention to the composition of the parts. The number of three dancers is analogous to three social positions in the Rakut Sitelu kinship system. This work uses the exploration method as an initial part in developing the creativity of the creation process, improvisation to find movements by chance or spontaneously, composition to arrange the movements that have been obtained, as well as periodic corrective evaluation of the process. This work is expected to provide information about the meaning and values contained in Rakut Sitelu. Keywords: Rakut sitelu, balance, Karo Batak tradition  

Muna Jihan; Lintang Woro; Risma Ajeng

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.    

Ikmal Abdallah Syakur; Rifdah Wafda Esa; Nia Suryani; Septiana Dwi Damayanti; Rahmadhani Istiqomah +1 more

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2023 CV. ALIM'SPUBLISHING

Latar belakang penelitian ini yaitu tokoh pahlawan pendidikan yang bernama Dewi Sartika yang mencakup profil Dewi Sartika, Sekolah Kautamaan Istri dan pengaruh pemikiran Dewi Sartika. Tujuan penelitian ini untuk mengetahui bagaimana rekam jejak pahlawan pendidikan dari kaum perempuan yang berjuang untuk mencerdaskan bangsa. Metode untuk mendapatkan data yang valid yaitu metode yang di gunakan adalah metode Sejarah yang mana memiliki beberapa teknik langkah-langkahnya yaitu; (1) pemilihan sumber, (2) pengumpulan sumber, (3) verifikasi, (4) interpretasi dan analisis, (5) menyajikan dengan bentuk tulisan. Hasil dari penelitian ini bahwa Dewi Sartika yang merupakan tokoh pahlawan perjuangan yang memberikan sebuah gagasan dan pemikiran. Profil Tokoh Raden Dewi Sartika serta Perjuangan mendirikan sebuah lembaga pendidikan Sakola Kautamaan Isteri. Beliau Dengan Sekolah yang didirikannya dapat mendidik anak-anak perempuan dari kalangan manapun, untuk memajukan harkat dan martabat kaum perempuan. perjuangan yang panjang yang dilakukan oleh Dewi Sartika berdampak positif atau pengaruh pada zamannya beliau dari tahun 1904-1947 M yang mana pengaruh tersebut dapat dirasakan pada masa itu.

Wulandari Wulandari; Mia Audina; Ratih Tantri Pratiwi; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.