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To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

The rapid development of technology has reached the era 5.0 where digital literacy has become extremely important, especially for teachers. One of the graphic design applications that can assist teachers in designing instructional media is Canva. The purpose of this community engagement activity is to introduce the Canva application to teachers at SMAS Plus Talang as a tool for designing instructional media. The methods used in this engagement include lectures, practice sessions, and discussions. There are several stages in this engagement activity, namely coordination and needs analysis, preparation of materials and activities, training, monitoring and evaluation, as well as data analysis and reporting. The results of this engagement show an improvement in the understanding of the teachers after participating in the training, with an average understanding categorized as very good. This Community Engagement (PKM) activity helps teachers in designing engaging instructional media, enabling students to become more aware of digital literacy and be prepared to face a digital-dominant work environment. It is hoped that the results of this research can serve as a reference for other educational institutions and introduce and train educators in the use of the Canva application.

The electronic media discussed in this paper are temporarily only focused on the use of internet media and professions which are currently trending. This is because it is the use of the internet that is currently the most popularly used by many people, apart from being something that can be categorized as something that is 'booming'. It should be underlined, with the existence of technological developments in the future, it is possible to use other network media besides the internet in e-commerce. So our thinking should not only be fixated on the mere use of internet media. Community service this time is to provide training/debriefing for students aged 13-17 years. The negative impact arising from the effectiveness of TikTok's social media has also made it impossible for them to play TikTok. Teenagers often lose track of time and neglect other work or become obsessed with the TikTok application itself. There is still a lot of content on the TikTok application that is not appropriate for teenagers to see. The positive impacts of using social media are as follows: a. Can make social media a means or media used to communicate with other users. Through this communication individuals can have a motivation to develop themselves to be better. For example, having a desire to study hard is obtained from the results of interpersonal communication with other users. b. Develop yourself by honing capacity through videos watched on social media. For example, by watching a video that has a moral message for the lives of teenagers, they should not give up in carrying out the educational process they are facing and continue to be enthusiastic and persistent in achieving all their desires. c. Can express emotions owned by teenagers through a post on social media. Apart from that, the existence of positive content on social media makes individuals have positive reinforcement to form better character or self-development. Meanwhile, the negative impact obtained from the use of social media which is used as a medium for strengthening character for adolescents can be seen through accessing the negative content chosen by teenagers. In this research, the writer or researcher uses qualitative researchers in order to get the right sources to develop hypotheses related to the subject or research topic. A proper qualitative approach involves analyzing and describing every source, information, and data in the literature. Qualitative research emphasizes the depth of data obtained by researchers. The deeper and more detailed the data obtained, the better the quality of this qualitative research. So, qualitative research is a research approach used by the author to describe information and data analysis that is relevant to the topic of discussion.

. This study discusses the impact of the development of agricultural technology for the community which initially traditionally became more modern in Bukur Village, Jiwan District, Madiun Regency, East Java Province. Advances in agricultural technology have brought significant changes to society. The impacts of the changes can change the lifestyle and work of farmers. This study uses a qualitative method where researchers have the aim of analyzing the impact of agricultural technology on social change in society. Social change in society is not a result or product but a process. This process of change is of course the result of an agreement or joint decision taken by an individual or a community group. The decisions taken are of course in accordance with the wishes or expectations of the group so that social change can be realized. However, the application of technology does not always have a positive impact, sometimes there are negative things with several obstacles. Some of the obstacles encountered in the process of community empowerment using technology, one of which is secondary human needs that arise after their primary needs are met.  

From the results of interviews conducted with teachers in Catholic religious learning, there was a problem that class 12 students at SMA Tarakanita Magelang felt lazy and bored, only 42 students reached Standard of minimum 76. Can the storytelling method assisted by shadow puppets increase student motivation and achievement. Through quantitative research with observation instruments, questionnaires, questions and using the help of the SPSS application. The results obtained from this study indicate the effect of learning motivation in the form of student independence motivation given to the wayang kulit assisted storytelling method, namely an average score of 40 which is considered dominant for the results of student independence motivation, and the influence of learning independence obtained is also strengthened by student achievement where the experimental class got an average score of 86 while the control class used the tachered centered method where the teacher only read the material without only getting an average score of 78. The responses given by the experimental class also showed their interest in learning to use the wayang kulit assisted storytelling method as evidenced by the average score the average obtained was 41 for Catholic religious education lessons. Based on the results that have been obtained, it can be concluded that the use of wayang kulit-assisted storytelling methods influences learning motivation and in turn is effective in increasing student motivation and achievement in Catholic religious education lessons on Diversity Material as the Original Reality of Life at Tarakanita High School Magelang.

This article aimed at finding out the types of language styles and how it is used by the main character. The object of this article is the main character’s utterances when he speaks with his daughter and his male friends in Hotel Transylvania 2 Movie. The data were collected by the method of documentation and note-taking. The descriptive qualitative and quantitative techniques were applied in accordance with the problems of this article. The theory applied in this article is the theory of language styles introduced by Joos (1967). Based on the article finding, the main character, Dracula, used three types of language styles when talking with his daughter, Mavis, and his male friends, Frankenstein, Wayne, Griffin, and Murray. An intimate style is dominantly used by Dracula when he speaks with Mavis; on the other hand, the casual style is mainly used when he speaks to his male friends. The application of language style by Dracula shows that the relationship affects an individual’s choice of language style. Moreover, a consultative style can be used among insiders to deliver information. In addition, the findings prove that interjection can be the characteristic of the casual or intimate style.

Hospital is a health service organization that organizes complete individual health services, and provides inpatient, outpatient and emergency services. In order for hospital management to run well, it is necessary to measure hospital performance, namely the Balanced Scorecard method. : The Balanced Scorecard (BSC) is used as a decision-making tool regarding the actions that must be taken to correct deficiencies and advance the hospital. Purpose: This study aims to determine the application of the balanced scorecard (BSC) in analyzing the performance of hospitals in Indonesia. Methods: This study used the library research method. . Results: a literature review of ten journals shows that all conclude that localization and conceptual use of the BSC can greatly improve hospital performance. The results of performance analysis with the BSC at the hospital can also provide clear direction in determining policies, resources and routine activities, as well as in building systems in each unit in the hospital. Conclusion: BSC can not only be applied in private hospitals, but government hospitals also need to apply BSC to measure their performance and be used as a guide in making policies and designs or work plans. Findings from existing studies must also be enriched by the literature and by empirical evidence about the benefits of BSC application in hospitals. It will also provide experience for a number of hospitals in Indonesia which can be a reference for expanding the implementation of BSC in hospital administration.

This service aims to improve lecturer skill and comprehension of the application of instructional approaches in shaping the character of students at the Bandung College of Administrative Sciences in Cibeunying Kidul District, Bandung City. This dedication is motivated by the need for lecturers who are motivated to improve competency and who have the ability to use instructional tactics to shape students' character. The degree of the students' bad character and the lecturers' poor teaching techniques is the dull everyday instructional routine. This service took place on Thursday, June 3, 2023. Field surveys (locations), conversations, information collection, and lecturer observations were initially carried out in order to deliver this service. After that, teachers received training and help with regard to enhancing their competency as lecturers and putting character-development teaching methodologies into practise. The output objectives for this volunteer initiative include scientific publications, online content, YouTube activities, and photo documentation of PKM activities. It is common to use workshops, seminars, and question-and-answersessions. 

The purpose of this study is to review more deeply the use of digital media kahoot: by dragon box in learning mathematics accompanied by a description of the obstacles experienced during the use of digital-based learning media: kahoot number by dragon box in learning mathematics in training children to think critically.  Qualitative description methods with interview techniques and the application of digital media include participatory observation, interviews, and documentation.  The subjects of this study were students aged 6-9 years from Kindergarten to Grade 3 Elementary School. The results of this study indicated that the implementation of digital teaching media was carried out in four stages, namely the action planning stage to develop a plan for using digital teaching media that is suitable for use in learning mathematics in training children to think critically,  the stage of carrying out the action by learning mathematics material using digital media through the educational game kahoot: numbers by dragon box, the stage of the action results as an effort to successfully use digital teaching media that is good for the development of children's thinking from the beginning to the end of use, and the stage of reflection by assessing how the process  implementation and results in the use of digital teaching media for children aged 6-9 years.  And the obstacles found in the use of digital teaching media are in the form of installing applications and registering accounts, the process of carrying out digital teaching media.

This study aims to analyze the marketing strategy for BSI OTO products at KCP Medan Marelan, the type of research method used is a qualitative method, and data collection is carried out by observation and interviews, the data taken is in the form of observations and also from interviews. interview with BSI KCP Medan Marelan officers. Based on the results of the research it was found that the obstacles in marketing BSI OTO at KCP Medan Marelan included inactivity on social media, tight competition from other banks and also the lack of public understanding in the financing application process. and efforts to Overcoming the existing obstacles, BSI KCP Medan Marelan innovates products that will be adjusted to the needs and desires of customers and also adds application facilities in the form of mobile banking and also the BSI website which can make it easier for customers to carry out various transactions and also understand the products available at BSI. and for the marketing strategy of BSI OTO bank BSI KCP Medan Marelan implementing promotions and excellent service, promotions are carried out such as: distributing and distributing brochures, conducting outreach and also conducting promotions indirectly through social media and also excellent service by CS for customers.

The background of writing this research is the result of observations during PPL 1 PPG pre-service that students' literacy skills are still low, especially in students' critical reasoning skills and literacy independence. Alternative learning as a solution is the application of the Problem Based Learning learning model assisted by Energy Cards. The purpose of this study is to describe learning literacy design, analyze process and result improvements, and determine the impact of implementing the Energy Card-assisted Problem Based Learning model. Data collection is carried out by test, observation, and documentation techniques. This research is a qualitative approach by looking for various theoretical descriptions, findings and other research materials obtained from reference materials to be used as a basis for activities. This study resulted in the percentage of students' critical reasoning ability and literacy independence with an average score of 85.8% (very good). The average student learning outcomes on the posttest were higher than the pretest with an increase of 20. The conclusion of this study is the design of learning literacy using the Energy Card-assisted Problem Based Learning model, the application of the Energy Card-assisted Problem Based Learning model is effective in improving student learning literacy skills, this study has an impact on students, teachers and schools.

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

The international growth strategy has become increasingly important for small and medium-sized enterprises (SMEs) to enhance competitiveness and expand their market in the era of globalization. SMEs that want to start international expansion must consider several key factors, such as choosing the right products and markets, understanding legal requirements and regulations in the target country, selecting appropriate systems, and building a strong business network. There are also strategic steps that must be taken to improve the growth of small and medium-sized businesses. This research uses a literature review method by examining relevant journals related to the International Growth Strategy for Small and Medium Enterprises. The research is expected to increase knowledge and application in the business world for small and medium-sized enterprises

This study aims to analyze the in-depth relationship with cyber counseling services using the Riliv platform and explain the code of ethics for online counseling. This research uses the method of literature review or literature study in the form of journal articles. The results of the study are known to make cyber counseling services considered effective because they can make it easier for counselors and students to conduct counseling that is not limited by distance and time. Cyber counseling services occur when counselors and counselors communicate remotely through devices connected to the internet network. This service has produced significant results in the effectiveness of mentoring and counseling during the COVID-19 pandemic. Until now, in the post-COVID-19 pandemic, cyber counseling services continue to be a choice for cyber counseling services. Riliv is an online counseling platform that connects people with personal problems with psychologists through text counseling, voice calls, and video calls seeking counseling. With the significant increase in the implementation of online counseling, several issues have arisen, especially regarding the application of the Code of Ethics in the implementation of online counseling. It can be concluded that counselors with cyber counseling can provide optimal services. Through technology intermediaries, counseling no longer needs to be done face-to-face, but can be done online.      

Saik Galamai is a decorative variety originating from West Sumatra, the Saik Galamai motif itself comes from Minangkabau kgas food, namely galamai. Which is cut in the shape of a kite so that this form of the Saik Galamai motif is created. Making Galamai must be done carefully and with great care. It requires high precision and caution. The design of the typeface inspired by the Saik Galamai Minangkabau decoration is a form of cultural preservation. In addition, the application of the saik galamai motif into typeface exploration is a new innovation made to reintroduce local culture to the target audience in the form of typefaces. The method used in this design is the 4D method through 5W+1H data analysis. The results of this design will produce a new typeface which includes uppercase, lowercase, numerals, and punctuation characters which are presented in visual form through media, posters, stickers, X-banners, keychains and tote bags.

The background for writing this is that based on the results of observations in class IV SDN Jatisari found problems including low reading interest due to the lack of availability of varied teaching resources for students. Then the learning model is still conventional. To overcome these problems, teachers can use the Flashcard-assisted Problem Based Learning model which can attract and facilitate student understanding both visually and in writing. The purpose of writing this is to describe the design of learning literacy, test the improvement of processes and results and find out the impact of implementing Problem Based Learning assisted by Flashcard media for fourth grade students at SDN Jatisari. Data collection techniques using tests, observation and documentation. The results of the percentage of students' independent literacy abilities show an average score of 85.25% (good) and critical reasoning abilities show a score of 86% (very good). For Pretest and Posttest learning outcomes there is an average increase of 19. The conclusion of this best practice is the design of learning literacy using Problem Based Learning assisted by Flashcards. The application of the Problem Based Learning model assisted by Flashcards is effective for the literacy skills of fourth grade students at SDN Jatisari Semarang. besides that this has an impact on writers, students, teachers and schools.

Issues regarding the environment have become a problem for the wider community and have resulted in changing consumer preferences to become more inclined to use environmentally friendly products. This is an opportunity for companies to make environmentally friendly products and use more environmentally friendly raw materials. In this study, we analyze and determine the effect of green product, green place, green price, green promotion on purchasing decisions for tupperware products. This type of research is quantitative with the consumer population in the Solo city area. There are 100 respondents, taken by accidental sampling techniquw, and analyzed with the help of the Smart Pls 3.0 application. The result show that the green price and green promotion variables have no significant effect on purchasing decisions. While the green product and green place variables have a significant effect on purchasing decisions. The implication is that the creative industry must continue to improve the quality of environmentally friendly product and knowledge from consumers, so that competitive advantage will be achieved.

Public services related to Population Administration are something that the Government must pay attention to its development considering that effective and efficient public services are one of the driving factors for governance, so that innovation is needed in improving the quality of public services. Kelurahan which is an administrative government unit which is only an extension of the city government. Gayungan Village is one of the Village Offices in Surabaya City that implements innovative electronic-based administrative services as a means of managing population administration. Klampid New Generation, which is an online-based application page that can be a solution to problems related to the complicated and lengthy process of managing population documents as a result of the poor performance of public services. In this study, an analysis of the level of effectiveness and efficiency of the use of KNG as a form of improving public services, especially in the Gayungan Village, Surabaya City, was carried out from the many requests submitted and an analysis of the performance of public services was also carried out based on the use of e-government. Using qualitative methods and direct observation based on existing services in the Gayungan Village within a period of four months. The results of this study are that Klampid New Generation as a population administration management service can be said to be successful in its implementation including effectiveness and efficiency in Gayungan Village.

This study applies the Problem Based Learning learning model to Civics Subjects in Class VII.5 of SMP Negeri 10 Kendari to improve the student`s learning outcomes.. This research was carried out at SMP Negeri 10 Kendari which is addressed in the odd semester of 2022/2023 for two months, namely from August – September 2022.  The results of the research show that the application of the Problem Based Learning (PBL) model in Civics learning has been able to improve the problem solving skills of students in class VII.5 of SMP Negeri 10 Kendari. The percentage of achievement of learning objectives or completeness of students in the pre-cycle was only 54.83% (17 students), and in cycle I was 74.8% (21 students). In cycle II, the percentage of achievement of learning objectives or completeness of students increased to 77.8% (25 students).

Along with the rapid development of information technology, customer interaction with BCA digitally has also increased. This is followed by the risk of technology crime, so BCA continues to improve its information technology security system. The development of BCA's data security system is carried out with the aim of protecting data security and ensuring information technology systems are always ready to serve customer transactions, including preventing and anticipating cybercrimes and potential fraud. National vital objects have an important role in the life of the nation and state, both in terms of economic, political, social, cultural, defense, and security aspects. National vital objects also have a quite strategic role in national development. Data Loss Prevention (DLP) is a data security strategy implemented by BCA on an ongoing basis to increase the security of important electronic information from information theft or access by unauthorized parties. To ensure security in accessing BCA's internal applications that are connected to the internet, BCA applies additional security in the form of two-factor authentication to ensure access to the application is carried out by the right person. BCA has also used a data classification solution to ensure that every piece of data in the company is classified according to the level of data confidentiality.