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Audiences are the main consideration in the production of a TV program, and play a major role in determining the script that will be made. The "Netizen Bertanya Ustad Menjawab" program involves the audience to participate by sending questions in the form of videos which will later be aired during the broadcast. The purpose of this research is to find out the involvement of millennial generation audiences in the "Netizen Bertanya Ustad Menjawab" program and also want to know the stages of production implementation in the "Netizen Bertanya Ustad Menjawab" program. This research uses audience theory, using a qualitative approach, and descriptive methods. Data collection techniques were carried out through observation, documentation, and in-depth interviews. The results of this study indicate that the program "Netizen Bertanya Ustad Menjawab" can be a place to interact with the audience or TVMu viewers so that the audience knows more about religion from the perspective of Muhammadiyah and adjusted by Tarjih Muhammadiyah. The production process of the Netizen Bertanya Ustad Menjawab event program is carried out by tapping or recording, which means it is not broadcast live. By involving the millennial generation audience in the event program, it can be an attraction in itself for the event program because it shows a video of the audience while giving questions submitted to the ustad who is broadcasting at that time.

Pramudita is a company that operates in the field of parking lot management services at one of the Regional General Hospitals in East Sumba, where CV. Pramudita still records manually in a book, namely recording financial data in the form of income and expenditure of parking financial data every day, so there are often errors in recording financial data. CV. Pramudita needs a financial data management system to help store financial data in the form of daily income and expenses and also various issues that include financial matters. The system design that will be designed includes a website-based financial information system. This system was also built using the waterfall method with PHP, HTML and MySQL programming languages. From the SUS test results, this parking financial data management information system is included in the marginal category, acceptability ranges and high, the scale grade obtained is D and the level of user satisfaction is OK.

Learning knows no time and space. Every movement or action in order to achieve a certain goal, then it can be said to be learning. To achieve this goal, a person needs a device or media as a support in the process of obtaining the expected information. Radio is one of the information media that can be enjoyed by all listeners to achieve certain goals. Such a purpose is to learn about the religion of Islam. On this occasion, researchers have the aim of researching one of the radios in Ponorogo, precisely is the Gema Surya FM radio. Researchers want to research the implementation of Da'wah Optimization Through Radio (Analysis of the Subuh Lecture Program of Radio Gema Surya Fm Ponorogo (RGS fm). The objectives of this study are 1) To find out what the Fajr Lecture program at RGS FM Ponorogo is, 2) To find out how the Fajr Lecture program at RGS FM Ponorogo, 3) To find out the supporting and inhibiting factors in the production and broadcasting process of the Fajr Lecture program at RGS FM Ponorogo.The approach to this research is a qualitative approach, with a type of case study research. Data collection techniques through interviews, observation and documentation. Data analysis uses data reduction, data presentation and data inference.The results showed that the Fajr Lecture Program is a daily program that airs from 05.00 to 05.30 WIB. The program has a monologue da'wah program format. Da'wah material at the RGS FM Fajr Lecture was delivered by speakers who were competent in their fields, On Islamic holidays, Fajr Lecture broadcast selected material according to the situation that was happening. The supporting elements in the Fajr Lecture program are supported by advanced technological tools with a wider reach through internet streaming, which is an easy solution for the production process of the Fajr Lecture program. Until now, Kuliah Subuh is a program that is in demand by listeners because of its prime time so that this program continues to air. While the factors that hinder this program are resource persons. The resource person when unable to attend will change the format by using the lecture recording.

Human resource accounting is considered strategic because employees are not only considered as operational costs, but also as assets that make a real contribution to the company's success. This means that human resource management does not only revolve around recording employee-related expenses, but also involves measuring the added value provided by the workforce towards achieving company goals. This research uses a descriptive qualitative research method, in the research "Implementation of Human Resources Accounting at PT. Perkebunan Nusantara III (Persero) Medan," this research will focus more on an in-depth understanding of various aspects of the implementation of human resources (HR) accounting in the company. . It can be concluded that this company has succeeded in managing human resources (HR) through the human resource accounting function with a structured approach. Involving employee performance measurement, value identification, and contribution costs, the company shows a commitment to measurable HR management. The strategy aims to create an environment where employees feel valued and can make significant contributions.

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.

Inventory of goods at MI is an important process to ensure smooth operations and learning. With a good inventory system, MI can manage its goods effectively and efficiently, so that it can support the achievement of its educational goals. Administration of goods equipment or goods inventory in MI includes activities such as recording, coding and reporting goods inventory. This includes inventory items (such as tables, benches, whiteboards) and non-inventory items (such as markers, erasers, pencils). The inventory process aims to create goods administration, financial savings, and effective supervision of these goods. Inventory activities of educational facilities and infrastructure in schools include planning, procurement, distribution, use, maintenance and disposal of goods. Inventory recording of goods is carried out in various books, such as the goods inventory master book, goods inventory class book, non-inventory goods record book, quarterly report list, inventory item mutation, and annual recapitulation list. A computerized goods inventory system can help organizations increase efficiency and effectiveness of goods management. This system can help organizations save time and costs, increase productivity, and make better decisions regarding goods management.

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

This research aims to analyze illocutionary and implicatures in advertisments, slogans, and posters in the Indonesian language material for class VIII Merdeka Curriculum.  This research uses a descriptive qualitative and pragmatic approach.  The authors obtained data by listening and reading related references and recording information that could be used a data.  For this reason, the techniques used in this research are listening, reading, and note-taking.  The data studied in this research are advertisments, slogans, and posters in the Indonesian language material for class VIII Merdeka Curriculum.  The data analysis method used in this article method and pragmatic heuristic method. Researchers analyzed the text in depth in terms of characteristics and truth testing.  As a result of data analysis, only three types of five types of illocutionary speech acts were found in the 12 samples on advertisment images, slogans, and posters, including (1) assertive speech acts of stating and providing information; (2) inviting directive speech acts; and (3) prohibit declarative speech acts.  Through this research, it is hoped that we will be able to obtain an overview of illocutionary speech acts and their implicatures found in advertisments, slogans, and posters and practically this research can be used as a basis for future researchers, especially regarding the analysis of illocutionary speech acts and their implicatures.

This research discusses the role of SI APIK application in improving the quality of CV Rapoviaka Simple's financial statements. SI APIK, as an integrated financial information system, is designed to simplify the process of recording, processing, and reporting company finances. The application is designed to simplify the financial recording process, reducing the potential for human error. This study aims to determine the role of the SIAPIK application in improving the quality of financial statements. The type of research used is descriptive qualitative research using primary data. Interviews and observations are a reference in this study to explain a measure of the quality of financial statements. The results of this study indicate that the SI APIK application has succeeded in increasing the efficiency of preparing financial reports. SI APIK also helps in managing financial data in real-time allowing companies to respond to market changes faster.  

Competition in the industrial world after the impact of Covid-19 has become fierce competition. Many companies choose to increase effectiveness and efficiency by implementing digitalization in production and sales activities. PT. Megarhizo Ega Persada is a company that is developing, a company whose main production is liquid organic fertilizer under the brand "Megarhizo". Production activities still use manual bookkeeping processes. So it takes a long time for distribution from the warehouse to the production location. Miscalculations often occur in warehouses resulting in inappropriate production targets, due to insufficient or expired materials due to being in the warehouse for too long. This problem often occurs because the recording process is not thorough and results in stock buildup or stock shortages in the warehouse. So we need a system that can easily and quickly manage data so that these things don't happen again. Digitalization of the sales process is a solution to this problem, fertilizer products are products that are different from other production, because fertilizer is a product that is monitored so the price of fertilizer should not burden the public. By digitizing sales, companies can directly monitor stock and products sold from each distribution location to the resellers. So the number of products sold and prices can still be monitored, besides that the company can also find out the effectiveness of fertilizer production.

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

The development of modern companies often leads to overlapping functions between departments, such as the dualism of functions between Human Resources (HR) and financial accounting. This creates serious challenges in resource management and accounting that can impact the overall performance of the organization. Issues faced include overly simplistic financial recording due to HR's lack of expertise in accounting, as well as the risk of errors and data inaccuracies. This research aims to provide in-depth insights into the impact of HR and financial accounting dualism at PT. Segi Muda Bertiga and identify solutions to enhance the efficiency and accuracy of resource and financial management. The research method employs a qualitative approach, analyzing five main theoretical studies, including cash sales accounting systems, payroll and wage analysis, cash receipts, inventory, and purchases. Data is gathered through interviews, literature reviews, and document analysis.    

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

Decisions mark the beginning of every action. In the context of educational organizations, decision making is directly related to the role of the school principal. As a manager, the principal has a key role in making decisions quickly, precisely and effectively, by utilizing data and information optimally to improve the performance of the educational environment. At Babakan Jamanis Integrated Middle School, the principal has succeeded in carrying out the decision-making process well. This can be seen from the stages carried out, including observation, data collection, planning and recording related to aspects of education in schools. The school principal also actively holds discussions with teachers to formulate policies, establish interpersonal relationships to manage events, provide ideas, involve teachers in training, and carry out supervision as part of management activities. All of these initiatives are reflected in teacher performance assessments which are not only useful for increasing teacher potential and performance, but also contribute to improving the quality of teaching and learning achievement at Babakan Jamanis Integrated Middle School.

This research is intended to find out (1) whether recording a film using a video camera and uploading it via Instagram story in the cinema constitutes a copyright violation. (2) what are the legal consequences of violations of film recording using a video camera in a cinema that is uploaded and distributed on social media Instagram stories? This research uses a type of normative legal research with a statutory approach, conceptual approach and case approach. The sources of legal materials used are primary legal materials and secondary legal materials. The primary legal materials in this research are legal materials of an authoritative nature such as statutory regulations, court decisions, and treatises, as well as official state documents. Meanwhile, secondary legal materials consist of books, scientific articles and other sources that are considered relevant to the research to be conducted. The results of the research show, firstly, that the act of recording film scenes by members of the public in a cinema, which in turn is uploaded to social media, cannot necessarily be classified as a criminal offence, on the grounds that the elements of this criminal act cannot be fulfilled. On the other hand, the community's intention to violate economic rights for commercial purposes must be fulfilled first to determine the action as a criminal offense. Second, legal protection by the government, in this case the Directorate General of Intellectual Property at the Ministry of Law and Human Rights of the Republic of Indonesia for creators or rights holders, can be done in two ways: the first is by instilling a sense of awareness in the community, and the second is by creating a legal protection policy ( new legal protection policy) by revising the Law on Copyright.

Online games are games that are liked by teenagers today and one of them is SMP N 1 Parigi students. To anticipate and minimize the bad impact that will occur for online students, it is necessary to have guidance from the school and especially from the parents of the students themselves. The purpose of this study was to determine the guidance and counseling services in overcoming the problems of students who are addicted to online games, special services to overcome online game addiction. This research is a qualitative research using a descriptive approach. Data were collected by interview, observation, documentation and recording. The results showed that the positive and negative impacts of online game addiction on students' academic behavior patterns and student learning outcomes. To reduce online game addiction in students, guidance and counseling services used by teachers are group guidance services. That is by providing an understanding of the dangers of playing excessive online games, both in groups which BK is often done in class or individually through group guidance services.

The WISN method is a resource management tool that calculates staff needs based on workload for certain staff categories and clearly the facility and type of health facility. This tool can be applied nationally, regionally, in health facilities, namely it is easy to use both technically, comprehensive, realistic and makes it easy to determine variations in human resource needs in various types of health services such as community health centers and hospitals. The aim of this research is to analyze the need for nursing staff based on workload using the Workload Indicator Staff Need (WISN) method in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai in 2023. The research design used was descriptive research using observational techniques. The population in this study were all nurses in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai, numbering 61 nurses, this population sampling was carried out using purposive sampling. The number of samples to be studied was 61 people. Data analysis was carried out using the WISN analysis. After the data was obtained from filling out the questionnaire by the researcher based on observations, recording and adjustments were made to the work documentation carried out by the nursing staff in the Inpatient Room. The results of research based on WISN method calculations show that the need for nursing staff in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai still lacks 3 nursing staff. The conclusion was that there was an influence between working time, activities of nursing staff, workload standards, slack factors and calculations of nursing staff needs for nursing staff on the need for nursing staff in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai, it is recommended that the Head of the Inpatient Room need to evaluate the division of tasks so that the nursing service process can be carried out well and improve the quality of service in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai

This writing aims to determine the implementation of the use of Accurate online software at the Sukoharjo Regional Public Printing and Publishing Company (Perumda Percada). The main objective is to determine the positive impact of using Accurate online software on Perumda Percada. Perumda Percada as an entity operating in the printing industry, this company is faced with challenges in managing inventory, financial monitoring and efficient resource management. Information data is obtained from direct observation. The results show that the implementation or application of Accurate online has helped in recording finances at Perumda Percada. User-friendly, Accurate online makes it easier for employees to input and collaborate between departments. Apart from that, Accurate online software also helps management in monitoring the financial reports that have been produced.

This research aims to find out what the legal procedure is for applying for a title certificate for land bordering the Pioneer Lake District. Bone Bolango and what are the obstacles in applying for a title certificate for land bordering Pioneer Lake District. Bone Bolango. The type of research used is empirical legal research with a sociological juridical research model, a qualitative approach. The research samples were Huluduotamo Village Officials and several community houses on the outskirts of Perintis Lake. Data obtained through primary and secondary data were analyzed qualitatively and then presented descriptively. The results of the research show that the legal procedure for submitting a land title certificate at the Perintis Lake Border, District. BoneBolango, namely Measuring, mapping, land bookkeeping, registration and transfer of land rights as well as providing proof of rights as a strong sign of Bukiti, as well as Obstacles in Applying for Certificates of Land Rights on the Borders of Lake Perintis District. BoneBolango Juridically, this is contrary to article 19 paragraph (2) of the UUPA which states that "land registration in question is a series of activities which include measuring, mapping and recording land, registering land rights and the transfer of these rights as well as providing documents. proof of rights, which acts as a strong means of proof." Based on the existing legal basis, this should be a guarantee that the processing of land rights for every person who wishes to register land rights can guarantee their rights, so that one of the causes or occurrences of obstacles that occur in the field is not in accordance with what is stated in UUPA article 19 paragraph (2).