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Social media has provided space for freedom of opinion to all its users. However, this has caused not only positive impacts but also negative impacts. This research aims to describe hate speech made by haters or someone who hates Denise Chairesta. The data source for this research was taken from the social media comments column on Instagram, Tiktok and Denise Chairesta's personal YouTube. The research method used is a descriptive method and uses a qualitative approach. The data collection techniques used in the research are documentation techniques and observation techniques with data analysis techniques which consist of three stages, namely data reduction, data presentation and conclusion. The results of the research found eight pieces of data that led to hate speech towards Denise Chairesta.

The use of standard language is used in writing news. This research aims to identify and analyze writing errors made by journalists in writing news on internet media, especially on CNBC Indonesia. The research method used is descriptive qualitative, focusing on Indonesian writing errors from the aspects of spelling and diction. The research results show that there are several errors that often occur in news writing on CNBC Indonesia, such as inappropriate use of punctuation, letter writing errors, and word writing errors. These errors can confuse readers and create ambiguity in understanding. Recommendations that can be given are to increase accuracy in the use of punctuation marks, letters and words. Journalists need to pay attention to correct writing rules and double-check before publishing news. Apart from that, the editorial team also needs to provide training and guidance to journalists to improve the quality of news writing. It is hoped that the results of this research can contribute to improving the quality of CNBC Indonesia's online news writing and reducing ambiguity in reader understanding. This is important to maintain media professionalism and provide clear and accurate information to readers. In this way, it is hoped that CNBC Indonesia's online news can become a reliable source of information that is easy for readers to understand.

The implementation of the program in 2013 has brought changes to the learning process. Minister of Education and Culture Regulation no. Decree Number 65 of 2013 concerning Primary and Secondary Education Process Standards points to the need for learning processes to be guided by the principles of a scientific approach. The scientific approach applies to all subjects at all levels. Adopting a scientific approach can certainly cause its own difficulties, especially in exact subjects such as social studies. This research aims to conduct a study of the implementation of the 2013 social studies curriculum in secondary schools that implement the 2013 curriculum. The results of this research show that in general the implementation of the 2013 social studies curriculum in secondary schools uses the mutually adaptive curriculum implementation method, social studies teachers still encounter several obstacles, doubts doubtful and difficult to adapt to real conditions. This is proven by the academic performance of social studies teachers who use scientific methods, but most social studies learning is only carried out in the classroom so it does not provide special training learning experiences for students.

As students who tend to be oriented towards in-depth knowledge and understanding, analysis is key in making decisions regarding coffee consumption. In this case, coffee content analysis is the main factor taken into consideration in determining their choice. The findings of this study indicate that students consider various factors in their decisions in choosing the type of coffee based on its ingredients. Influencing factors include caffeine, antioxidants, fat, and sugar content. College students have different preferences regarding the level of caffeine in coffee, which can be influenced by their energy needs and their tolerance level for caffeine. The aim of this research is to analyze the factors that are the main considerations for students in determining the choice of coffee based on its content. This research uses a qualitative and quantitative approach that focuses on questionnaires with a 1-4 Likert scale and bold interviews. The number of participants in this research was 53 people and was reduced to 6 people being interviewed. This qualitative and quantitative approach shows that analysis of factors in selecting coffee based on its content is not a benchmark for coffee consumption. The coffee consumed by several respondents is adjusted to their body condition or personal health. The factors that become a benchmark for choosing coffee consumption are not based on its content but based on needs and health.

 The development of Science and Information and Communication Technology is now increasingly rapid and increasingly widespread down to the village level. The existence of science and technology and ICT can also influence the development of a region, and other benefits. The aim of this research is to identify the development of science and technology and ICT in Nagori Simbolon Tengkoh, both in terms of facilities and infrastructure, as well as human resources. The method used is a descriptive method with the research location in Nagori Simbolon Tengkoh in Simalungun Regency. The results of the analysis from our research show that there are limited human resources who use ICT, but the internet network covers the entire area in Nagori Simbolon Tengkoh.

Culture is a determinant of the quality and even levels of human happiness. Culture is thought, reason and customs. However, the role of culture is so important, this culture still lacks attention from the government and surrounding communities. The Minahasa cultural museum in Tomohon City is a means of storing and providing information for the community and tourists to find out more about the culture in Minahasa, as a solution. The problem is that there is no Minahasa cultural museum in Tomohon City. With a Deconstruction Architecture approach by creating buildings that contrast with abstract and complicated shapes, so that they can attract tourists but can also attract local people to visit the museum.

Based on the results of research conducted by researchers at the Indonesian Family Friends Orphanage in Medan, located at Jalan Haji Hospital Ujung Medan, which was conducted during two meetings which raised the subject of the character of each child at the Indonesian Family Friends Orphanage. The character of the Children from the Indonesian Family Friends Orphanage is a problem that needs to be studied in order to find the right solution in shaping the character of these children. In this research, quantitative methods were used. The subjects in this research were children from an orphanage with levels ranging from early childhood to junior high school students with a total of 10 children in the orphanage, 7 girls and 3 boys. The data analysis used to overcome the problems presented in this research is descriptive analysis. Descriptive analysis aims to describe the character of the children in the orphanage. In carrying out observations, we find out what problems exist among children in orphanages and what factors cause a child to become the way he is.

Based on the results of research conducted by researchers at the Indonesian Family Friends Orphanage in Medan, located at Jalan Haji Hospital Ujung Medan, which was conducted during two meetings which raised the subject of the character of each child at the Indonesian Family Friends Orphanage. The character of the Children from the Indonesian Family Friends Orphanage is a problem that needs to be studied in order to find the right solution in shaping the character of these children. In this research, quantitative methods were used. The subjects in this research were children from an orphanage with levels ranging from early childhood to junior high school students with a total of 10 children in the orphanage, 7 girls and 3 boys. The data analysis used to overcome the problems presented in this research is descriptive analysis. Descriptive analysis aims to describe the character of the children in the orphanage. In carrying out observations, we find out what problems exist among children in orphanages and what factors cause a child to become the way he is.

 Based on the Law on we can see that education is one of the goals Education is to equip students to have skills that will be available in the future supports the fulfillment of requirements and demands work. Adequate skills constitute a person's material requirements to be able to work. In making career decisions, high school students are at a critical stage (late adolescence) between two very decisive choices. First, to choose to continue studying high or related to the world of work. Second, to reach inner maturity career selection to face both options (Achmad Juntika Nurihsan & Akur Sudianto, 2005: 2). Middle School students Upper (high school) in determining his career choice requires some consideration beforehand make decisions. Decision-making a career characterized by determination Career choice is an important issue for students High School (SMA), because it will determine the direction of his career in the future come. Keywords:,.

Associative meaning is the meaning that a word has that is interconnected with circumstances outside of language. Associative meaning is also related to changes in meaning due to the similarity of characteristics of a word. Language communities use associative meaning to express other concepts that are similar to the nature, condition or characteristics of the concept from which the word or lexeme originates. Associative meaning can be found in various fields of language arts, one of which is in song lyrics. Therefore, this research aims to describe the associative meaning and link with tasawwuf in the song lyrics in the album "Laskar Cinta" by Dewa 19. The method used in this research is qualitative descriptive analysis and uses a semantic approach. In Dewa 19's "Laskar Cinta" album, there are 12 songs, but the 4 song titles analyzed contain 11 data that use associative meanings and meanings linked to tasawwuf. The associative meaning is identified by finding a word that has a meaning outside of language.

One of Indonesia's best coffee-producing regions is located in Sumatra. Sidikalang coffee is one of the best types of coffee produced in the region, which is important information for coffee enthusiasts. Sidikalang is located in Dairi Regency, North Sumatra, where this coffee is grown. The purpose of this research is to describe so that people understand how to maintain and improve the quality of their products. The research method used is a qualitative method by analyzing through journals, books, and scientific sources and also descriptive discourse directly through whatsApp video calls with Mrs. Nurhaini Pasaribu as a robusta coffee farmer in Gurutuha village, Sidikalang, Lae Parira sub-district, Dairi district.. Information regarding the recent increase in Sidikalang coffee prices was obtained from a legitimate source, namely the Regional Executive Board of the Indonesian Coffee Exporters Association (BPD AEKI) as of July 7, 2023, data shows that the price of robusta coffee beans reached around Rp35,000/kg, an increase from the previous price of around Rp30,000/kg two months ago. This price includes coffee both in bean form and after being ground into powder. So, the increase in the selling price of Sidikalang Robusta Coffee is due to its increasingly good quality. Moreover, today's millennial farmers are more painstaking in the selection of seeds, fertilizers, soil and so on. Indeed, before the increase in the price of Robusta Sidikalang coffee, there was a problem with the quality of the coffee.

Peanuts are a typical snack from the city of Bagansiapiapi, the basic ingredient of which is made from peanuts. The aim of this research is to carry out an in-depth analysis of the role of peanuts as a method used in an effort to create the best results in order to get quality improvement, for this research the author using research methods (qualitative methods). This research involves a survey of industrial practitioners who apply the hitting nut technique in the context of improving product quality. The research results show that hitting nuts has become a significant approach in quality improvement strategies. The author wants this research to provide in-depth insight into the potential of peanuts as a strategic tool to achieve quality improvement goals. The practical implications of this research may be useful for organizations to better understand the dynamics of hitting nuts and design more effective strategies in improving product quality. Not only that, the author wants to make an important contribution to the quality management literature and provide a basis for further research in the development of innovative quality strategies.  

Financial distress is a situation where a company faces serious financial problems that can threaten the continuity and stability of the company. This can affect the company's reputation, credibility and public trust, and even lead to bankruptcy. Therefore, effective management, prudent financial planning, and monitoring the state of the company are very important to prevent or overcome financial distress. The purpose of this study is to determine and analyse the theory that explains the effect of investment opportunity set, operating cash flow, and solvency on financial distress moderated by managerial ownership. This study uses qualitative descriptive method for literature research. The results of this study indicate that the variables of investment opportunity set, operating cash flow, and solvency affect financial distress. Managerial ownership is able to moderate the investment opportunity set, operating cash flow, and solvency on financial distress.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

Economic growth can be an assessment material for the development of a country's progress. In this case, companies have an important role in advancing the country's economy, in line with the large number of companies that make competition in the business world run tight. A good increase in share prices will provide an increase in company value. The aim of conducting this research is to analyze the influence of dividend policy, investment decisions and market risk on company value which is moderated by stock returns. This research uses qualitative or descriptive methods and is presented in the form of a literature study. The results of this research show that dividend policy, investment decisions and market risk influence company value. Apart from that, dividend policy, investment decisions and market risk can be moderated by stock returns in influencing company value.

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.The samples used are Internal Audit working in a company. The dependent variable in this study is the quality of financial statements, while the independent variable is Internal Audit. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.

Kendaraan listrik mulai banyak digunakan di kalangan kendaraan konvensional. Penggunaan baterai sangat penting bagi kendaraan listrik dan baterai sebagai sumber energinya. Proses pengisian baterai dapat dilakukan dengan menjaga arus tetap konstan atau menjaga tegangan tetap konstan pada saat pengisian baterai. Berdasarkan analisis hasil pengukuran dapat disimpulkan bahwa (1) kapasitas baterai dapat dicapai dengan menggunakan tegangan konstan dan arus besar, atau arus konstan dan tegangan besar, (2) pengisian baterai akan mencapai kapasitas baterai lebih cepat bila menggunakan besar saat ini.

In the era of the new normal, maintaining health and hygiene has become critically important, especially in preventing the spread of viruses. One effective way to achieve this is through regular handwashing. Schools are particularly susceptible to the transmission of viruses and bacteria, which is why it's crucial to implement an effective hand sanitizer system. However, the use of conventional hand sanitizer bottles that require manual pressing or opening still carries the risk of virus transmission. Therefore, there is a need for the development of an automatic hand sanitizer system to reduce the risk of virus transmission. This research aims to design an Arduino-based automatic hand sanitizer system at SD Kanisius Genuk. The automatic hand sanitizer system utilizes an ultrasonic sensor to detect the distance between an object, in this case, a hand, and the hand sanitizer. When the hand approaches within a certain distance, the hand sanitizer fluid is dispensed automatically through a mini 5V pump. Additionally, the device features a liquid level sensor that provides information about the hand sanitizer fluid level via an LCD screen. The theoretical significance of this research lies in enriching knowledge about programming using the C++ programming language in designing an automatic hand sanitizer system. Furthermore, the research is expected to enhance creativity, innovation, and knowledge development in response to technological advancements. The practical benefits of this research include facilitating students, teachers, and guests at SD Kanisius Genuk in using the automatic hand sanitizer, thus reducing the risk of virus transmission. Additionally, this research can serve as a reference for universities and contribute to the field of human resource management knowledge.