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This article explores the importance of phonetic symbols in English language learning. In the context of English language acquisition, phonetic symbols serve as tools to depict language sounds in a clear and consistent manner. The main objective of this article is to delve into why phonetic symbols play a significant role in improving English pronunciation and comprehension skills. By analyzing the benefits and practical applications of phonetic symbols, this article aims to provide valuable insights and guidance for language learners and educators seeking to enhance their proficiency in English. This article delves into the significance of phonetic symbols in the process of learning the English language. Phonetic symbols serve as a visual representation of speech sounds, aiding learners in accurately producing and distinguishing sounds that may be unfamiliar or challenging. The article explores the benefits of incorporating phonetic symbols in English language instruction, such as improving pronunciation accuracy, enhancing listening skills, and promoting effective communication. Additionally, it highlights the role of phonetic symbols in developing learners' phonological awareness and their ability to decode and comprehend spoken English. By understanding the importance of phonetic symbols, educators can employ effective strategies to support learners in acquiring accurate pronunciation and fluency in English.

Taxes are an important source of state revenue, but there is a gap between the significant tax gap and the low tax ratio, indicating that tax effort in Indonesia is still low. Various breakthroughs made by the tax service office related to taxpayer compliance, such as conducting socialization, imposing sanctions and making information technology applications in tax administration activities continue to be carried out in order to improve and optimize services to taxpayers. The goal of this study was to find out how individual tax payer compliance is affected by the role that the Tax Service Office plays in the form of tax socialization and tax sanctions. Quantitative research is the method used. This research was carried out at KPP Pratama Surakarta. This study's primary data comes from questionnaires that were given to respondents who are registered as individual taxpayers at KPP Pratama Surakarta. The Likert scale is the one used to measure variables. The hypothesis is tested using multiple linear regression analysis in this study. The consequences of the review show that somewhat socialization of duties, execution of e-documenting, and burden sanctions significantly affect citizen consistence. Taxpayer compliance is positively and significantly impacted by the F test results of tax socialization, e-filing implementation, and tax sanctions simultaneously. The determination test (R2) yielded a result of 45.2%, and the remaining 54.8% was influenced by other variable factors that this study did not examine.

DISPERKIM Lombok tengah is in an effort to improve services to the community by utilizing existing information technology, one of which is using the website. Bad user interface and user experience design from a website will make users uncomfortable and leave the website. However, the current website has not maximized the utilization of user interface and user experience. As for the results of the questionnaire conducted on 30 respondents, 5% felt bad, 43% of respondents felt it was enough, 33% felt it was quite bad, 18% felt it was quite good and 1% felt good, for the appearance and the availability of information on the DISPERKIM Lombok Tengah website right now. The method used in designing UI/UX on the DISPERKIM Lombok Tengah website uses the Design Thinking method. The Design Thinking method has five stages, namely empathize, define, ideate, prototype and test. The wireframe and prototypes are designed by using the Figma application. The Prototype results have passed the testing process to users with good results. So that the proposed design has met the needs of users and can be continued to be implemented.

Along with the development of regions in Indonesia, followed by population growth, there will be an increase in development and settlements that affect the environment to become quite dense. This resulted in limited land and water so that cultivation activities were also limited. Banjaragung Village is a village located in Bareng District, Jombang Regency. The majority of the livelihoods of the residents of Banjaragung Village are farmers. The aquaponics technique is suitable for application in Banjaragung Village because it includes simple agricultural technology in the form of cultivating fish and plants in one bucket (Budikdamber). The aim of implementing the aquaponics program is to take advantage of narrow land by making minders so that the harvest is expected to generate creative economic opportunities in society. There are two implementation methods, namely the holding of the Budikdamber Appropriate Technology socialization which was attended by PKK mothers and the BPP (Agricultural Extension Agency) Bareng and direct demonstrations. The results obtained are an increase in public knowledge about Budikdamber, can meet family food needs, and improve the community's economy.    

Digital financial transactions in Indonesia continue to show an increasing trend from year to year, with a sharp increase in the last 3 years. Observing the accelerated implementation of the development of non-cash transactions and to improve the payment system, Bank Indonesia launched the Quick Response Code Indonesian Standard (QRIS) on 17 August 2019 which then as of 1 January 2020 requires all non-cash payments to use QRIS. QRIS is a QR Code standard created by Bank Indonesia to facilitate digital payments through server-based electronic money applications, electronic wallets, and mobile banking. Standardization is carried out so that transactions with QR Codes are made easier, faster, and safer because digital transactions can be monitored by regulators through one platform.

There is no e-learning at SMK Al-Washliyah 4, this study aims to produce a learning system that is flexible and in accordance with the times by using moodle-based e-learning learning media. The benefit of this research is to facilitate students and teachers in carrying out teaching and learning. This research uses the Rapid Application Development (RAD) Software Development method. After researchers made observations at school, what schools need now is learning media that can enable teachers and students to carry out teaching and learning activities without being hindered by space and time. After observing, designing, and implementing Moddle-based E-Learning at SMK Al-Washliyah 4, it can be concluded that E-Learning that is made based on Moodle and contains some teacher and student data can have a good impact in providing material, assignments, quizzes, etc. become a very useful learning media for students. teachers because there is no E-learning in schools yet.

PAL Indonesia is one of the construction companies in the maritime industry that focuses on producing above and below the surface ships which the Indonesian government highly relies on, therefore the safety system there is very strict, including safety lighting. With good lighting, objects can be seen clearly, so that the operation of production equipment and work in the workshop is optimal. However, the company PT. PAL Indonesia has a problem, namely in the warship production workshop, workers often complain because the lighting in the workshop is not bright enough, which causes workers to experience red, watery and sore eyes. Therefore, researchers are interested in analyzing whether the existing lighting standard is in accordance with SNI 03-6197-2000, namely 350lux. From the research that has been done, it is found that the PT PAL workshop with an area of 2700m2 has an average light intensity measurement of 82.22lux, so re-planning is needed to produce a light intensity that is in accordance with the standards. Based on the results of calculations according to standards, 42 light points are obtained with an average lighting of 354 lux which is simulated using the dialux application. The addition of these light points had an impact on increasing electricity bill rates, which were initially IDR 624,575.34 per month to IDR 2,186,013.69 per month.

Community service carried out by tertiary institutions should be able to carry out the functions of developing, implementing and utilizing educational and research darma products. Even though until today there are still many tertiary institutions that still misinterpret community service, in fact, the people who are targeted ultimately have a wrong perception of the tertiary darma program, where people think they get assistance for free. This ultimately forms the perception that community service activities that have been carried out by PTN and PTS, tend to lead to community service activities which are carried out free of charge. The purpose of this writing is to explain theoretically how the concept of community service really is and how it is implemented in the midst of society. Based on the discussion that has been carried out, it can be concluded that tertiary education services to the community as an institutional implementation of science, technology and arts and culture through scientific methodology so as to accelerate the rate of growth in achieving national development goals. The implementation of community service carried out by tertiary institutions has the scope of service as the practice of science, technology, and art which can include the development of science, technology and art into products that can be directly utilized by the community; Application of science, technology, and art that is relevant to the needs of the community and the demands of development; Provision of expertise assistance to the community in solving development problems; Development of research results which, according to university studies, can be utilized for the benefit of society and development so that these research results can directly benefit society and development.

Indonesia is a country rich in arts and culture, among others culture in Sumedang City. As a good citizen of Indonesia, you should know the culture in this country, don't let our culture be recognized by other nations. At this time the information system has been very advanced. Information system is a system that can provide information to its users. Web-Based Information System for the introduction of cultural arts in the city of Sumedang built using Codeigniter, this system contains articles/news about the arts and culture of the city of Sumedang which were made using Codeigniter, and MySql for database storage. This system will be able to help users to know more about cultural arts in the city of Sumedang, including the art of reak and the renggong horse. The final result obtained is the Application of CodeIgniter in the Sumedang City Cultural Arts Recognition Application, which in general can function properly. Users can get information about the cultural arts of the city of Sumedang, and users can also participate in sharing data that the admin wants to validate.

This research was conducted in Baitul Mal Kota Langsa. This study aims to analyze how the application of accounting applied by Baitul Mal Kota Langsa is in accordance with PSAK No. 109. The analysis method in this study uses qualitative methods with data collection methods through interviews and documentation. The results of this study show that the application of Zakat and Infaq / Alms Accounting (Psak 109) in Baitul Mal Kota Langsa is not in accordance with the statement of Financial Accounting Standards (PSAK) Number 109 concerning Accounting for zakat and Infaq / alms which uses all components of financial statements, but Baitul Mal Kota Langsa, amil has separated between Zakat Funds and Infaq / Alms Funds in recording financial statements but the financial statements are still traditional.  

This article aims to explain The Implementation Of Merdeka Curriculum For Formal English Learning. The curriculum becomes very important in educational institutions because the curriculum is the “heart” of education. This study uses a descriptive qualitative approach with library research methods, using synthesis and content analysis. The results of the study show that the Implementation of the Merdeka Curriculum at the Elementary School level prioritizes project-based learning. In the implementation of learning is not only focused on the world of knowledge but emphasizes the mastery of character, literacy, skills, and technology. Implementation of the Merdeka Curriculum in English Learning at the Middle School Level, namely by applying the Project Based Learning method is the application of student-oriented learning (student-centered). Implementation of the Merdeka Curriculum at the English Learning High School level is by implementing a curriculum that is Basic Framework, Targeted Competency, Curriculum Structure, Learning Process, Assessment, Teaching Resources, and Curriculum Tools.

Technological advances in Indonesia are so rapidly developing in human life that it cannot be separated from the use of technology in the midst of global competitors. In the increase in cashless e-wallet transactions for online payments, its application has increased dramatically around the world. DANA introduces its users to payments through digital wallets and non-cash and non-card transactions, making it easier for users. The DANA digital wallet concept is different from other digital wallets that are already present in the Indonesian market, namely with the open platform concept. This study aims to determine the effect of data convenience, service features, and customer trust on asking to use e-wallets in the DANA application. The population in this study were all e-wallet users in East Java. The data collection technique used a questionnaire. Data analysis in the form of multiple linear regression analysis. Partial test results obtained Ease of Data does not have a significant effect on Interest in Using e-wallets in the DANA application. Partial test results obtained Service Features and Customer Trust have a significant effect on Interest in Using e-wallets in the DANA application. Comprehensive results obtained Ease of Data, Service Features, and Trust have a simultaneous effect on Interest in Use.

The main problem in this research is the management of drugs in the Pharmacy Installation of RSUD Prof. Dr. H. M. Anwar Makkatutu which has not been handled properly. There are various types of pharmaceutical logistics, namely drugs and consumables, many types of incoming drugs and medical equipment, with different delivery times and drug expiration dates, the pharmacy must manage it well, starting from the process of distributing and storing drugs and consumables. from warehouse to depot. The pharmaceutical system that is still manual causes repeated double checks, the data collection of expired drugs is not correct, there is no application that makes it easy for pharmacy officers to check what drugs are about to expire and are about to expire so that it requires a long time and excessive energy. With the above problems, the development of drug management applications through the fifo and fefo methods in SIMRS when receiving, storing and releasing drugs and medical equipment is needed for smooth service in pharmaceutical installations so that officers can work effectively, efficiently, and improve service quality. as well as the economic disadvantages of hospital management can be minimized and produce reports that are faster and more accurate in the management and planning of drug supplies. Pharmacy officers can take advantage of drug management through the fifo and fefo applications based on batch numbers and expiration dates to complete all the shortcomings and weaknesses of the existing SIMRS application in order to maximize services at the Pharmacy Installation. This research is a quasi experimental research to determine the difference in the duration of the use of time and energy before and after using the application. The research was carried out at the pharmacy installation of Prof. Dr. H. M. Hospital. Anwar Makkatutu Bantaeng from August to October 2020.

One of the main activities of hospital nutrition services is the provision of meals for patients in the hospital. The goal is to provide quality food in accordance with the nutritional needs, cost, safety and acceptance of the patient to achieve optimal nutritional status The food management information system currently used in the Nutrition Installation of Rsud Prof. DR H M Anwar Makkatutu Bantaeng is still using a manual (conventional) system, starting from calculating the need for foodstuffs to ordering foodstuffs. This is due to the unavailability of applications that can more efficiently save energy and time. So far, calculating food needs requires a long time and energy is needed by more than one person. The type of research method used in this research is a quantitative quasi-experimental research method which aims to show a causal relationship and to investigate the relationship and clarify the causes of events, where in this study it focuses on the use of energy and the duration of time used before and after using the application. computers for food management activities in the Nutrition Installation, in this case the calculation of food needs. Based on the results of the research, before and after using a computer-based management information system application to improve the efficiency of food administration at the Rsud nutrition installation, Prof. DR. HM Anwar Makkatutu Bantaeng (SPMIG), there was a difference in time duration, where the time used in calculating the need for foodstuffs was shorter or shorter. Food administration at the Nutrition Installation of Prof. DR H Makkatutu Bantaeng Hospital before using the SPMIG application software an average of 180 minutes - 210 minutes and after using the SPMIG application software the average was 1 - 10 minutes, so the time difference used was 170 minutes.

Menstrual Hygiene Management (MHM) is the management of hygiene and health for women when they are menstruating. Users of sanitary napkins who are clean, can be changed frequently during menstrual periods, and have access to their disposal, and can access toilets, soap, and water to clean themselves in comfortable conditions with maintained privacy. The purpose of this activity is to provide health education about Menstrual Hygiene Management (MHM) for Adolescents as the Application of Behavior to Maintain Personal and Environmental Hygiene. This community service method is carried out by holding counseling in the village of Pungka. community service activities (pengabmas) regarding MHM for Adolescents as the Application of Behavior to Maintain Personal and Environmental Hygiene

Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6..   Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web

Background: Mental disorders in the elderly are health problems that cause changes in older people's emotions, thoughts, and behaviors. This condition can cause the elderly difficulty functioning correctly in family, work, and social activities. To overcome the various problems that arise in the elderly, several modalities can be given, one of which is yoga. Objective: To find out the effect of yoga on mental health in the elderly by reviewing published research results. Research method: This research is a Literature review with the help of the PRISMA application in screening articles. In searching for articles using Publish or Perish, PubMed, and google scholar for the last seven years. Results: Yoga is an effective intervention given to the elderly, significantly reducing mental health disorders as support for the well-being of the elderly. Conclusion: Based on the results of the Literature Review study of 10 selected journals, it was found that the provision of yoga interventions effectively improved mental health in the elderly.  

This study aims to improve students' ability to write poetry creatively through the discovery-inquiry method for class VII students of SMPN 2 Marioriwawo. This research is a class action research (PTK) meaning class-based research in which the procedure is carried out with various actions (action research). Classroom action research can be defined as a part in the form of a reflective study by action actors, which is carried out to increase the rational ability of the actions taken and improve the conditions in which the learning practices are carried out. This classroom action research is intended to develop new skills or approaches to solving problems with direct application in schools. Classroom action research is also carried out thematically by following certain procedures or steps. This study uses a class action research design (CAR) with two cycles, namely the action process in cycle I and cycle II. In the first cycle aims to determine students' skills in creative writing poetry. While the results of the process research held in cycle II aimed to determine the level of students' abilities in writing poetry after making improvements in student teaching and learning activities. Cycle I aims to determine students' poetry creative writing skills, from cycle I it is used as a reflection to carry out cycle II. While the second cycle aims to find out the increase in students' poetry creative writing skills through the Discovery-Inquiry method after making improvements to the implementation of the teaching and learning process based on cycle I. Students' poetry creative writing test scores in cycle I reached an average of 56% of students in class or the class doesn't understand about creative poetry writing. The average results of cycle II tests reached an average of 75% for the number of students in the class or in the good category. The students' poetry test results from Cycle I to Cycle II increased by 19%. This increase was caused by the adaptability of students in cycle II with the discovery-inquiry learning method used by researchers.

The non-optimal ability to write poetry of high school students in class XI Negeri 1 Tanggetada in the 2022/2023 academic year can be seen from the initial observations which illustrate that the learning has not run optimally. To improve the ability to write poetry, teachers need to choose the right strategy, namely the mind mapping strategy. The data in this study were obtained from a poetry writing ability test and then analyzed descriptively. The description of the research results based on the initial observation of learning students are less active, easily bored, and students pay less attention to the teacher's explanation, so that the average student score is only 63 with 22% learning completeness. After the first cycle of action, the average value of students increased to 67 with 69% learning completeness. In cycle II, the results of the action showed that the mastery of the material after being given a test of students' poetry writing skills increased to an average of 78 with 94% learning completeness. Learning completeness with percentage calculations in cycle II has met the success indicators set in this study and the cycle is declared discontinued. The conclusion is that through the application of mind mapping strategy, it can improve students' poetry writing ability.

Keerom Regency is one of the areas that has the potential for Batugamping mineral resources which is quite potential, this is evidenced by the existence of several mining business actors who are carrying out mining activities in the area. Based on the geological map of the Jayapura sheet (Taritatu Sheet) the distribution of limestone potential is quite evenly distributed in the Keerom Regency area. The distribution of limestone potential in Keerom Regency is spread in the Arso 1, Arso 4, Arso 10, Arso 13 areas to Senggi. Based on the results of the initial survey, mining activities in Keerom Regency have not been managed properly, because some mining sites have carried out mining activities but do not yet have legality, namely a mining permit (SIP), do not have a good and correct mine processing plan based on the mining stages, there are still locations where limestone is not yet known distribution, volume and even the amount of resources and reserves. The potential for limestone is a good investment opportunity if it is developed into a community mine that can provide added value to the community. Therefore, it is necessary to have geological mapping activities and also the calculation of resource values. In this case, it concerns the quantity and quality of deposits to be able to provide information as a mineral database for the community as land owners and is also very useful for the Keerom Regency government. This research aims to determine the amount of limestone volume which can later be used as data base information during mining activities. The research also utilized the Surfer 11 application for the creation of topographic maps and to calculate the number of limestone volumes. The research method that will be carried out is the Cross Section Method which is a special Method for types of rock minerals