Publication Search

Using a literature research methodology, this paper investigates how business combination accounting was implemented both before and after PSAK 22, which is now known as PSAK 103 on Business Combinations. This research analyzes profit margin, return on equity (ROE), and return on assets (ROA) to assess the impact of PSAK 22 on the business's financial performance. Prior to PSAK 22, businesses often employed the "purchase method" or "pooling of interest." Results from prior research indicate that ROA, ROE, and profit margins are significantly impacted by business combinations. Although financial performance is frequently improved by mergers and acquisitions, the outcomes differ among industries. This article requires a broader range of information in order to function as a reference for future study on business combinations with PSAK 22/103 case studies and more diverse variables.

Early marriage is a phenomenon that is rampant in society, especially teenagers. Tradition and gender inequality are the main factors of early marriage. Significant impacts are experienced by adolescents due to early marriage. This study aims to describe the impact of early marriage on adolescents caused by traditional factors and gender gaps. The research method used is literature study analysis and documentation study by observing documentary videos. Coding and tabulation processes were carried out to test the validity and reliability of the data. The results showed that early marriage in adolescents is influenced by tradition and the gender gap. This suggests factors such as family pressure, local traditions, and lack of opportunities in education may reinforce the practice of early marriage. Emile Durkheim's structural functional theory analysis also highlights how early marriage functions in maintaining social stability, but also emphasizes the need to reduce the negative impact on gender inequality. Concrete measures such as sexual education, women's empowerment, and policy changes are needed to address the problem of early marriage in adolescents.

This research aims to determine the effect of live music and café atmosphere on customer satisfaction at Legi Pait Food & Coffee Surakarta. This research uses quantitative research methods. The population in this research were customers of Legi Pait Food and Coffee Surakarta and the samples in this research was 67 respondents using simple random sampling. The variables usen in this research are Live Music, Café Atmosphere and Customer Satisfaction. The data used in this research is primary data. The data collection method used was a questionnaire in the form of a Google Form. The result of this research show that live music has a positive and significant effect on customer atisfaction, café atmosphere has a positive and significant effect on customer satisfaction and live music and café atmosphere simultaneously have a positive and significant effect on customer satisfaction.    

According to PUSAKOM in 2022, the prevalence of poisoning in Indonesia in 2021 was 5,921 cases, which is the total number of cases from various categories of causes of poisoning. It was found that 998 cases (17%) were cases of drug and food poisoning, and the other 4,923 cases (83%) were not cases of drug and food poisoning. Poisoning is a condition where psychoactive substances enter which cause disturbances in consciousness, cognition, perception, effects, behavior, function and psychophysiological responses. The Poison Control Center (PCC) was established to assist in the prevention, diagnosis and management of toxicity cases. PCC contributes to various sectors, including education in the field of toxicology and public education, public health by reducing the number of poisoning cases, to the economy by producing a high cost-benefit ratio. However, PCC has not yet been formed in Indonesia. Therefore, there is a need to study the impact of the Poison Control Center and its potential when implemented in Indonesia. The analysis was carried out using article and literature review methods. The results obtained from the review show that the Poison Control Center has enormous potential when implemented in Indonesia from an economic, educational, and health perspective.

This research aims to determine the strategies used by tempe craftsmen through the production process regarding the impact of rising soybean prices and to find out whether the income of tempe craftsmen due to the increase in soybean prices has changed in Tenggilis Mejoyo Village, Surabaya City. In conducting this research, the descriptive qualitative method was used by the researcher. The findings in this research are how the tempeh production process, the strategies used by tempeh craftsmen to overcome the increase in soybean prices and the increase in soybean prices affect the income of tempeh craftsmen. It is hoped that this research will provide benefits, especially for all elements of society, for theoretical and practical benefits. The research results show that reducing the size of tempeh sold at a fixed price is a way for tempeh craftsmen to overcome the decline in income. The increase in soybean prices not only affects the income of tempeh craftsmen but also affects the amount of tempeh production which decreases by 50%. Some of the suggestions offered by researchers include craftsmen expanding tempe marketing, for the Indonesian government to help resolve the problem of rising prices of basic commodities, especially soybeans, which are still unstable, and for researchers who can then carry out further research on the impact of rising soybean prices on the purchasing power of tempeh. community in Tenggilis Mejoyo Village, Surabaya City.    

Penelitian ini bertujuan untuk menganalisis edible film dan edible coating sebagai alternatif pengganti kemasan sintetis. Metode penelitian yang digunakan adalah Systematic Literature Review untuk memilih data dari literatur yang tersedia. Data diambil dari berbagai sumber literatur yang ditemukan melalui situs web jurnal internasional seperti Sciencedirect, Google Scholar, PubMed, Wiley, dan Elsevier. Edible film dan edible coating merupakan lapisan makanan yang terbuat dari bahan-bahan yang dapat dikonsumsi, berfungsi sebagai penghalang terhadap gas, kelembaban, melindungi produk makanan, dan memperpanjang umur simpan. Edible film dan edible coating dapat menggantikan bahan kimia sintetis yang berbahaya. Bahan pembuatannya dikelompokkan menjadi polisakarida, lipid, dan protein, dengan berbagai sifat yang berbeda-beda. Metode produksi meliputi solvent casting dan extrusion method untuk edible film, serta metode pencelupan dan penyemprotan untuk edible coating. Penerapannya beragam sebagai alternatif kemasan sintetis dalam industri pangan, mengurangi limbah plastik dan polusi global, serta memberikan dampak positif bagi lingkungan dan kesehatan manusia. Hasil dari penelitian ini menunjukkan bahwa edible film dan edible coating memiliki potensi besar sebagai pengganti kemasan sintetis.

Penelitian ini dilatar belakangi oleh banyaknya limbah makanan di Indonesia serta kurangnya kesadaran dan pemahaman masyarakat mengenai pengelolaan limbah makanan. Sampah makanan akan selalu menjadi masalah lingkungan yang berkepanjangan jika tidak dilakukan upaya mengatasinya. Penelitian ini bertujuan untuk melakukan analisis terhadap berbagai metode manajemen sampah makanan (food waste) agar dapat meningkatkan kesadaran masyarakat mengenai food waste. Metode penelitian yang diterapkan adalah systematic literature review dengan menggunakan diagram PRISMA sebagai alat untuk seleksi data dari literatur yang telah terkumpul. Data diambil dari database Google Scholar dan dipilih serta dianalisis sesuai dengan kriteria yang telah ditentukan. Proses pengumpulan data dilakukan dengan mencari sumber yang relevan menggunakan kata kunci "food waste management". Hasil analisis literatur menunjukkan Implementasi metode seperti Bank Makanan, literasi sampah, dan program 3R (Reduce, Reuse, dan Recycle) diharapkan dapat menciptakan lingkungan yang sehat, ramah, dan berkelanjutan. Implementasi dan keberlanjutan pengelolaan limbah dapat berjalan baik apabila melibatkan partisipasi aktif dari berbagai pihak, mulai dari pemerintah, masyarakat sipil, dan kolaborasi antar berbagai pihak. Peran masyarakat sangat diperlukan dalam mendukung pengelolaan limbah makanan, melalui literasi, edukasi, dan implementasi konsep 3R, masyarakat dapat lebih sadar akan dampak lingkungan dari pemborosan makanan dan akumulasi sampah.

This study discusses the capitalization of education and its impact on Islamic education, with a discussion of what is the definition of capitalization of education, Islam's view of capitalization of education, and the impact of capitalization of education on Islamic education. Education is an effort to educate humans to become a complete human being. Education is a forum to provide assistance to students to become more mature. Islamic education is a conscious guidance or leader by educators towards the physical and spiritual development of students towards the formation of their main personality (insan kamil).  Capitalism in education means the capitalization of education, which is the process of capitalizing on education. Where the principles of the market economy, such as competition, profitability, and privatization, have a significant effect on the education system. In this context, education is seen as a market where a commercial approach is applied to manage, finance, and provide educational services.

In this era of digitalization, almost all Indonesian people use gadgets. This also seems to have become an inseparable phenomenon in this era of digitalization, especially among young people in Indonesia, including elementary school children. The impact of using the gadget itself also varies, ranging from the positive impact that can be taken and the negative impact that must be avoided. Lack of knowledge about the impact of gadget use for elementary school children, students of the Faculty of Law UPN Veteran East Java conducted socialization at SDN Sidodadi 2. The target of this socialization activity is 5th grade elementary school children with a total of 55 students. This socialization activity aims to provide understanding and legal knowledge about the impact of excessive use of gadgets, especially since 5th grade elementary school children are the age when the transition from children to the adolescent phase is born. This socialization activity uses a special approach method so that in the delivery process it can be well received and on target. The results of socialization activities are summarized into reports and journals so that benefits and learning can reach the wider community.

Gadgets are small electronic devices that have various specialized functions. In addition, a gadget can also be interpreted as a sophisticated device that contains various applications. These applications themselves are then used as a source of information, social networking, hobbies, creativity, and much more. Gadgets are used by parents, teenagers and early childhood who feel happy and even addicted to using them. So that for early childhood who is not given a companion or guidance can cause a negative impact on early childhood development. There are objectives, namely to find out what impact the use of gadgets has, to find out the signs of gadget addiction in children, to find out how to reduce the adverse effects of gadgets, to find out how to overcome gadget addiction, to find out the characteristics and effects of gadget addiction. This activity was conducted at SDN Ende 5 using a qualitative approach method. The results showed that gadgets are indeed very useful for life, but can cause negative things, including to elementary school children who make excessive social and emotional development. The adverse effects on children are closed personalities, sleep disorders, tantrums, violent behavior, fading creativity and the threat of cyberbullying. The solution is to limit the use of gadgets, supervise children when playing gadgets and give children the right time to play gadgets.

The development of digital technology has significantly influenced the advancement of science and various other aspects. The realm of architectural design, both in the professional and educational fields, is not exempt from the influence of digital technology. Despite the fact that some architects still utilize traditional methods, digital technology has shifted traditional methods in architectural design. This writing aims to examine the role of digital technology in the world of architectural design. The method employed in this writing involves a literature review of several related studies. From the conducted review, it can be concluded that digital technology has made the architectural design process more efficient and straightforward. Additionally, with digital technology, architects can explore geometrical forms with high complexity. This is possible because computers nowadays are not merely used as tools to produce drawings or expedite the design process (computerization), but they actively play a role and are integrated into the architectural design process (computation). 

In the 2024 General Election, DPD PDI Perjuangan Central Java implemented the Komandante Stelsel system to win DPRD seats through gotong royong. If a candidate gets the most votes but is not from the designated ampuan area, the candidate must resign and be replaced by another candidate according to this system. This research examines the rules for the election of DPRD candidates in the 2024 elections and the impact of the Komandante Stelsel system implemented by the DPD PDI Perjuangan Central Java. The research method uses empirical approach, case study, and legislation. The results showed that the 2024 Election uses an open proportional system, where the electability of candidates is based on the most votes. However, the Komandante Stelsel system is different because candidates' valid votes can only be obtained from the ampuan region. As a result, many candidates who obtained the most votes failed to become DPRD members because they had to resign in accordance with the provisions of this system.

Education plays a crucial role in the development and survival of a nation. Teachers as the main actors in the educational process have a big responsibility in achieving successful quality education. This research aims to examine the impact of awards and recognition on the achievement motivation and professionalism of Indonesian language teachers. The research method is a qualitative approach with in-depth interview techniques, a hypothetical case study conducted on five Indonesian language teachers from two different schools. The research results reveal that awards increase work morale, encouragement to innovate, and teachers' intrinsic motivation. Recognition also has a significant impact on professionalism by increasing commitment, performance standards, and collaboration between teachers. Effective forms of reward include financial rewards, public recognition, and personal development opportunities. However, challenges such as consistency, fairness and sustainability in reward systems still need to be addressed. This research confirms the importance of rewards and recognition in increasing teacher motivation and professionalism, as well as contributing to improving the overall quality of education.  

This study examines the impact of advertising ethics on the effectiveness of public service advertisements. It aims to evaluate how adherence to ethical guidelines influences audience perception, trust, and behavioral responses. The research uses qualitative surveys to provide a comprehensive analysis. Findings indicate a significant positive correlation between ethical advertising practices and the effectiveness of public service campaigns, suggesting that ethical considerations are critical for successful public communication.  

The purpose of this article is to understand the context and role of Christian leadership today. Examining the failure of the judges sent by God to the nation of Israel can be a new guide for exploring in depth the important role of the presence of a leader among the faithful. The research method used is a qualitative research method with a literature review approach which can support the research above. In this case, it is hoped that the research results will provide insight into how a Christian leads. Part of the scope of this study is how to understand biblical content that can provide a literal and even allegorical interpretation of leadership ethics.

This study aims to analyze the effect of the cryptocurrency market on the performance stock market. It considers IDX Composite as dependent variable while monthly price and volume Bicoin as independent variables and monthly inflation and the Bank Indonesia benchmark interest rate (BI Rate) as controlled variables from January 2018 to May 2024. Applying multiple linear regression model. The results of the study indicate that Bitcoin price has positive impact on the performance of stock market while it notices a negative impact on the same of the volume. Both Inflation and BI Rate also has positive impact on the performance stock. This research provides empirical evidence of the relationship between the cryptocurrency market and the stock market in Indonesia, as well as providing implications for investors, regulators, and academics.

Institut Teknologi Del (IT Del) is a technological-focused institution of higher education located in Sitoluama, North Sumatra. Emphasizing innovation in technology, IT Del is an ideal setting to explore the impact of internet usage on the learning process. This study aims to examine the influence of internet usage on student learning interest at IT Del. Using the Theory of Reasoned Action (TRA) as a theoretical framework, the research investigates the relationship between attitudes toward internet usage and social influence on learning interest. Data were collected through an online survey from 50 IT Del students. Multiple regression analysis indicates that both attitudes toward internet usage and social influence have a significant positive impact on student learning interest. The research findings reveal that 44.2% of the variation in learning interest can be explained by these independent variables. These findings underscore the importance of integrating internet technology in educational strategies and the significant role of academic social environments in enhancing student learning interest. This study provides valuable insights for IT Del and other higher education institutions in designing effective learning policies and practices in the digital era.    

The development of information and communication technology has brought significant changes in various aspects of life, including the consumer behavior of teenagers. This study aims to examine the impact of social media on teenage consumer behavior using the Systematic Literature Review (SLR) method. Analysis of various studies shows that social media has a significant influence on teenage consumer behavior. Targeted advertisements, influencers, and social media content are the main factors influencing teenagers' purchasing decisions. Intensive use of social media is also correlated with an increase in unhealthy and excessive consumer behavior. This research highlights the importance of education on healthy social media usage, the role of families and schools in guiding teenagers, and stricter government policies regarding social media advertisements. Recommendations for further research and practical interventions are also provided to mitigate the negative impact of social media on teenage consumer behavior.    

Key Problem: the development of artificial intelligence technology has increased in the last five years, but testing of the impact of its application to curricula in higher education has been poorly considered and very limited. Objective: to know the interrelationship between the impact of the application of artificial intelligence in contributing to improving student academic achievement. Originality: testing the effectiveness and linkage of the impact of artificial intelligence on the curriculum in higher education with increased student achievement is still very limited. Method: quantitative design with secondary data taken from literature and previous research as many as 50 examples of cases in universities with Koesioner Method. Result: there is an influence of the impact of the application of artificial intelligence on curriculum development in universities. The impact value brought by artificial intelligence is 0.7 which is classified as the Good category. There was a low association of 0.05 between the application of artificial intelligence in the curriculum at 50 universities and the increase in student academic achievement. Novelty: not always the application of artificial intelligence has a bad impact as long as it is balanced with wise use. Suggestion: it is expected that future research will use a wider scope and methods to deepen understanding related to the application of artificial intelligence in the development of higher education systems.      

Tujuan penelitian ini, kami berharap dapat memberikan pemahaman yang lebih dalam tentang bagaimana guru PAI berketerlibatan dalam evaluasi sumatif di SD 25 Sungai Geingging dan bagaimana keterlibatan mereka membentuk karakter siswa dan pemahaman mereka tentang nilai-nilai agama. Semua ini berdampak pada perkembangan siswa secara menyeluruh dan mencerminkan pentingnya pendidikan agama dalam konteks pendidikan formal dan dampak positifnya pada siswa. Penelitian ini merupakan penelitian lapangan (field research) dengan menggunakan metode kualiatif dengan jenis penelitian yang digunakan adalah tipe deskriptif kualitatif. Pengujian data yang digunakan adalah triagulasi yakni penggabungan antara teknik observasi, wawancara dan dokumentasi. Wawancara akan membantu menggali pandangan dan perspektif guru PAI, terkait keterlibatan guru PAI dalam evaluasi pembelajaran sumatif. Dokumen seperti pedoman evaluasi, hasil ujian, dan laporan evaluasi juga akan dianalisis. Dalam konteks ini, studi kasus tunggal digunakan dengan SD 25 Sungai Geinggingsebagai subjek penelitian utama. Hasil penelitian menunjukkan bahwa evaluasi sumatif di SD 25 Sungai Geinggingmencerminkan pencapaian siswa secara komprehensif, termasuk pemahaman agama dan nilai-nilai moral, dan guru PAI memiliki keterlibatan penting dalam meningkatkan kualitas pendidikan di sekolah ini. Evaluasi ini berketerlibatan penting dalam mengukur pencapaian siswa dan efektivitas proses pembelajaran. Keterlibatan guru agama dalam evaluasi sumatif melibatkan perencanaan, pelaksanaan, dan analisis hasil ujian, memberikan umpan balik kepada siswa, dan membuat keputusan evaluasi.