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BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

The aim of this research is to describe and determine the social values ​​contained in the short story collection Surat untuk Bapak by Nidhom Khoeron. This research uses two approaches, namely a qualitative descriptive approach and literary sociology. The data collection technique used in this research is listening and taking notes. The data analysis technique used in this research is qualitative. This research data presentation technique uses informal techniques. The results of the research show that there is social value in the short story collection Surat untuk Bapak by Nidhom Khoeron. There are three types of social values, namely compassion, responsibility and harmony of life. The first is the form of the Social Value of Love which includes Devotion, Help, Caring, Kinship and Loyalty. The two forms of Social Responsibility Values ​​include the values ​​of a sense of belonging, Discipline and Empathy. The three forms of social values ​​are harmony of life which include justice, tolerance and cooperation, democracy.

The purpose of this research is to describe the efforts to prevent White Collar Crime. The method of writing this article is done by library research. Library research is a series of activities related to library data collection, reading and recording, and research data management methods. The results of this study are efforts to prevent white collar crime can be done by cooperation between the community, government and law enforcement officials.

The aim of this research is to describe the causes of white collar crime. To collect data, this research uses literature study research with secondary data types and qualitative data analysis techniques. The results of the research examined regarding the causes of white collar crime are among professional people who have studied the law in terms of dimensions in the field of work related to seven aspects of people's lives, this involves their expertise in violating the law in order to obtain benefits for themselves and themselves. people involved around him.

This article discusses the important role of language error analysis in improving one's writing skills. Language error analysis plays a crucial role in the language learning process, especially in the development of writing skills. By understanding the errors made in writing, one can identify frequently occurring error patterns and address them. The language error analysis method not only helps correct grammatical errors, but also opens up a deeper understanding of better language structure. With a better understanding of mistakes made, one can improve clarity, coherence, and cohesion in one's writing. This article also highlights how the use of language error analysis techniques in the learning process can provide constructive feedback to writers. Thus, this article emphasizes the importance of language error analysis in supporting the improvement of one's writing ability.  

Educational programs are one of the crucial pillars in human life. Through education, individuals can acquire fundamental knowledge, skills, and attitudes to face various challenges in life. In addition, education also has a central role in shaping the character of the nation's children, creating individuals who are able to contribute to society. In the context of education, the use of educational support tools is a critical aspect that needs attention. Educational support tools include devices and materials that support the effectiveness and efficiency of the teaching and learning process. Its function involves delivering information in an interesting and interactive manner, facilitating the understanding of the material by learners, and increasing their active involvement in learning. However, along with technological advances, educational tools are experiencing rapid development. This provides opportunities for learning that are more accessible to various groups. However, challenges arise in the form of educational gaps. Schools in remote areas, for example, may face limited access to the internet, computers, or mobile devices that are essential to the learning process. Therefore, the role of educational tools is crucial in creating inclusive education, overcoming gaps, and ensuring that every individual can access learning in this digital era.

This research explores the evaluation of Arabic language learning by teachers at MDTA Al-Jihad. The study focuses on the teaching methods, challenges faced by the teacher, strategies for motivating students, and initiatives for enhancing students' engagement beyond the classroom. The research was conducted through observations and interviews with Arabic language teacher Najwa Amelia, a 22-year-old graduate in Communication and Islamic Broadcasting from UIN Sumatera Utara.

The increase in oil prices and other living expenses has contributed to the rise of illegal fuel adulteration practices. In order to make huge profits from the minimal cost of fuel production and distribution, certain individuals are willing to carry out these illegal practices, despite the risks and impacts they cause. The lack of knowledge and awareness in communities about adulterated fuels, as well as the lack of encouragement from the government to eradicate them, has also increased the number of these illegal practices. Being a progressive village with numerous people and activities, Passo Village needs a proper sustainable fuel supply. Therefore, it is important to raise awareness in Passo Village’s community about the characteristics and dangers of adulterated fuels in order to prevent their circulation and the practices involved. On account of this objective, the socialization program has been conducted in Passo Village in the method of material presentation.

Students at SMK EL-AMIN belong to the Generation Z, where many of them have already started their own businesses. However, some students running these businesses have not fully utilized social media, particularly Instagram, as a promotional tool. Therefore, a community service activity in the form of socialization was conducted for SMK EL-AMIN students in Cabangbungin sub-district, Bekasi regency, West Java. The aim of this socialization activity is to enhance the understanding and knowledge of SMK EL-AMIN students regarding the benefits of copywriting on Instagram in boosting business sales. The socialization activity was attended by 36 participants. The stages of the community service activity include preparation, implementation, and evaluation. After participating in the community service activity, the participants' awareness and knowledge of the benefits of copywriting in increasing business sales improved. Participants also gained insights into creative copywriting tips for business promotion. The socialization activity had a significant impact on increasing the awareness and knowledge of participants.

Salak farmers in South Tapanuli Regency, North Sumatra, face the challenge of low prices during harvest season. To overcome this, they developed salak fruit processing into salak dodol. This step is expected to increase the economic value of their products. The biblical value that can be linked to the solution provided by the farmer group is Genesis 2:15. This verse reflects the value of hard work and human effort to cultivate and maintain natural resources, in line with the salak farmers' efforts in processing salak fruit into salak dodol. This study used a qualitative approach with interviews of salak processing industry employees and analysis of related literature. The processing process involves cleaning, cooking, adding brown sugar and coconut milk, and forming the dough into dodol. The result not only increases economic value, but also provides health benefits. Dodol salak has high economic value, opens local business opportunities, creates jobs, and supports regional economic growth. The product also provides a healthy and delicious food alternative. The positive impact is seen in the improvement of the welfare of the local community, diversification of farmers' income sources, promotion of cultural heritage, and tourist attraction. Processing salak into salak dodol not only increases economic value but also supports the economic growth and welfare of salak farmers, making this practice a sustainable solution.

This journal discusses the strategies applied to develop branding for Micro, Small, and Medium Enterprises (MSMEs) UD ALINDRA by updating the design of catalogs, label stickers, and Instagram content. The aim of this research is to enhance the effectiveness of promotion, marketing, and product sales for these MSMEs. The method employed involves interviews with the owners of MSME UD Alindra to gain in-depth knowledge about consumer perceptions and the current branding strategies, analyzing existing challenges, and planning for production, promotion, and design updates. Through a creative approach in designing product catalogs, eye-catching label stickers, and Instagram content that aligns with trends and consumer needs, it is expected that this research will significantly contribute to increasing product sales margins, optimizing MSME owners' understanding of strong and effective branding strategies, and reinforcing their awareness of the positive impact gained from product branding, including enhancing consumer appeal and the product image for MSMEs. The results of this study indicate that the implemented developments positively contribute to the promotion of products from MSME UD ALINDRA and offer valuable insights for MSME owners to improve and enhance their product branding strategies.

This research aims to describe stock price competition in a literary work. The literary work used in this research is a short story entitled Starbucks Coffee, Suatu Senja by A. M. Lilik Agung. The method used is a qualitative approach using document study techniques. The activities carried out were reading, viewing, interpreting and analyzing the short story Starbucks Coffee, Suatu Senja. The results obtained will be described in sentence form. The research results show that there are two aspects contained in the short story Starbucks Coffee, Suatu Senja namely the social aspect and the investment aspect. The social aspect is described by the existence of rivalry/competition from both parties. Meanwhile, the investment aspect is illustrated by the decline in share prices on the stock exchange.

This study was conducted to determine whether a printing business should be established in Palangkaraya. The data sampled in this study is qualitative primary data. The collection of all data required in this study was carried out through the interview method. According to Esterberg in Sugiyono (2020:114) an interview is a meeting of two people to exchange information and ideas through questions and answers, so that meaning can be contributed to a particular topic

This research aims to analyze the business combination of the merger between the companies Gojek and Tokopedia to become PT GoTo. This research uses a descriptive method by applying literature reviews from previous research. The data used uses secondary data. The data obtained is then processed by relating the issue of the influence of business combinations in PT. GoTo with references and other real sources. The objects of this research are the Gojek and Tokopedia companies. The results of the analysis obtained are that GoTo is the largest technology-based company in Indonesia. The conclusion obtained is that PT GoTo can provide platform services for customers and employees to be more advanced

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

In the context of civil law, Tort Law plays an important role in upholding the rights of loss victims. Tort law is rooted in the principle that every individual has the right to live without experiencing interference from the unlawful acts of others. The aim of this research is to find out how Tort Law works in the context of Civil Law: Enforcement of the Rights of Loss Victims. The method used in this research is qualitative research in the nature of library research which uses books and other literature as the main object. Data analysis in this research looks for sources of information regarding tort law in the context of civil law: Enforcement of the Rights of Loss Victims. Based on research results, Tort Law in the context of civil law discusses violations of civil law that cause harm to individuals or property. The principle is to provide compensation to victims who suffer as a result of unlawful actions.

BPJS (Social Security Administering Agency) in Law No. 24 of 2011 is a legal entity established to administer social security programs. BPJS aims to realize the provision of guarantees for the fulfillment of the basic needs of a decent life for each participant and/or their family members. The purpose of this research is to find out the role of BPJS Employment in Tanjungpinang City and analyze the influence of the role of BPJS Employment on the workforce, whether it is in accordance with the objectives of BPJS Employment. The method used by the author in this research is literature study, namely data collection techniques by reading, writing and analyzing the data obtained. In this research, it was found that the important role of Tanjungpinang City BPJS Employment was in carrying out programs from the center which were then further developed. Such as the work accident insurance program (JKK) which was developed into a work accident service center (PLKK) in collaboration with the Navy Hospital.

The research in this paper aims to find out more about the legal validity of online auctions via Instagram social media and how legal protection is for online auction participants on Instagram social media. The method used by the author in writing this article is a normative legal research ethod with a statutory approach. Research shows that the legal basis for carrying out online auctions via Instagram social media is Article 1320 of the Civil Code and 1338 of the Civil Code because the implementation is not submitted to an official auction house so it cannot be said to be an official auction and in implementing online auctions on Instagram social media there are weaknesses, namely in advertising goods. In the auction, information about the goods and services being sold is unclear, causing misperceptions among consumers or online auction participants on Instagram and is only based on trust. Legal protection for victims of social media online auction fraud is contained in Article 1243 of the Civil Code, Article 19 of Law Number 8 of 1999 concerning Consumer Protection, Article 28 paragraph (1) of the ITE Law, and dispute resolution is contained in Article 38 of the Law Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions.