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The syntax is a grammar that can decipher the relationship of language elements to form sentences. The function of syntax is as a container in a syntactic structure that contains certain categories. It can be called subject (S), Predicate (P), Object (O), Complement (COMP), and Adverb (ADV). Phrase analysis in short story texts in Indonesian language books for fourth-grade elementary school independence curriculum. This analysis is a qualitative descriptive analysis of the short story text in the Indonesian language book for the fourth grade of the Independent Curriculum. Phrases are syntactic units cobining of two or more words and do not have clauses that occupy one function. Many do not understand how to divide groups of phrases and the causes of errors. Therefore, this research to classify phrases based on their types, and the causes of phrase errors in short stories texts in Indonesian language books for fourth-grade elementary school independence curriculum. Listening and then recording is a technique that can be done when data collection. The results of this study indicate that there are noun phrases, verb phrases, adjective phrases, numeral phrases, and errors in the use of phrases in short stories sentences. This analysis is expected to better understand and be able to develop the use of phrases in short stories.

Education is the main foundation in community development and human resource development. In the context of higher education, the quality of the learning process and lecture management greatly affects student success. One aspect that has a significant impact on the learning process is student attendance management. Traditionally, recording student attendance is done manually by using a physical attendance list that must be filled in by students and signed by lecturers. Although it has been used for a long time, this method has a number of limitations that need to be overcome. In the rapidly evolving digital era, we have access to technology that can simplify and improve student attendance management. The use of information technology can provide a more efficient, accurate, and practical solution in recording student attendance. The app was developed using MIT App Inventor, a platform that makes it easy for users to create Android apps without in-depth programming knowledge.  

This thesis discusses the arrangement of the song Tanda I Ma Au Buku Ende Number 171 for saxophone and violin instruments. This arrangement was worked on by the author by collaborating on a trio of saxophone, trombone and violin into one complete piece as a new composition and can be played in worship at HKBP Simanungkalit. The aim of this research is to find out the results of the collaboration on the arrangement of saxophone and violin instruments in the song Tanda I Ma Au. In presenting this arrangement the author made a change from the original tempo of 70 to a tempo of 60, namely in bar 14 or the second verse, which aims to give a grand impression and a deeper soul to the song. This research uses descriptive analysis methods with a qualitative approach. The work processes carried out are observation, documentation and recording of activities. The research results show that the song Tanda I Ma Au Buku Ende Number 171 is very dominant when accompanied by saxophone and violin which was arranged by the author.

This thesis discusses the arrangement of the song Tanda I Ma Au Buku Ende Number 171 for saxophone and violin instruments. This arrangement was worked on by the author by collaborating on a trio of saxophone, trombone and violin into one complete piece as a new composition and can be played in worship at HKBP Simanungkalit. The aim of this research is to find out the results of the collaboration on the arrangement of saxophone and violin instruments in the song Tanda I Ma Au. In presenting this arrangement the author made a change from the original tempo of 70 to a tempo of 60, namely in bar 14 or the second verse, which aims to give a grand impression and a deeper soul to the song. This research uses descriptive analysis methods with a qualitative approach. The work processes carried out are observation, documentation and recording of activities. The research results show that the song Tanda I Ma Au Buku Ende Number 171 is very dominant when accompanied by saxophone and violin which was arranged by the author.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

The purpose of this study was to analyze the suitability of financial statement reports based on the application of accounting based on SAK EMKM at Umkm Aceh Hidroponik Medang Ara Village, Karang Baru District, Aceh Tamiang Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from Umkm Aceh Hidroponik. The data collection technique in this study uses interview and documentation techniques and the analysis technique used is using data reduction, data presentation and conclusion drawing. Based on data analysis, the results showed that Umkm Aceh Hidroponik has implemented accounting but the recording of financial statements carried out is still manual and very simple and its application has not followed the provisions in SAK EMKM. The financial statements prepared by Umkm Aceh Hidroponik are only in the form of an income statement while the statement of financial position and notes to the financial statements do not exist. The obstacle that causes Umkm Aceh Hydroponics not to be implemented is that they do not know and understand the preparation of business financial reports based on the Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).

In the era of rapid technological and information system developments that encourage people, both groups and individuals, both government and private institutions to utilize technological developments have a very important role in the progress of human life. Rapid technological developments One of the advantages of computers in processing data can increase effectiveness, productivity, and efficiency in carrying out work in current technology makes it easier to manage inventory. Cash sales transactions are said to have been carried out if the company has received payment from the customer and will then be handed over by the company to the customer of the Cat Jaya Gemilang Semarang shop, a company engaged in the field of building paint trading in Semarang. Currently, the system that is running is still manual, namely the administration section records incoming and outgoing goods, all recorded in the book for sales are also recorded manually. With manual recording, books are easily damaged or torn, data in the warehouse records is sometimes not the same as the physical goods that exist, and there is no data security. With the above problems, the author created a system that can reduce weaknesses by creating a systematic application in the database.

The problem with  Dony Computer is that sales transactions still use a manual system using ledgers for each recording, so that errors often occur which will cause losses for Dony Computer and inefficient reporting to shop owners. The aim of designing a sales information system is to make it easier for the administration to process existing data. Application tools that have been created with PHP and a MySQL database can provide a smooth process for inputting and storing data and reports provided to shop owners. By using a system development method, namely the System Development Life Cycle. The results of this research create a sales application design that can make it easier for stores to collect data on goods and sales data to make it better and more accurate. Apart from that, the level of effectiveness of this application is quite high as seen from customer satisfaction with a good and fast transaction process.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This research is a qualitative descriptive method conducted at the Regional General Hospital (RSUD) Panyabungan Mandailing Natal Regency. This study aims to determine how the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital in 2022. The benefit of this research is to find out whether the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital of Mandailing Natal Regency has been implemented or not in accordance with PSAK 01. The data used is primary data derived from the results of interviews and secondary data from hospital financial reports. The results of this study are that the Panyabungan Regional General Hospital has made efforts in recording environmental costs and also in implementing environmental accounting. In recording environmental costs according to Hansen and Mowen's theory, Panyabungan Regional General Hospital has not met the appropriate standards because there are no prevention costs in environmental costs or in the sense that there are no activities that require prevention costs. Furthermore, environmental accounting at the Panyabungan Regional General Hospital has not been applied as a whole based on PSAK. Because the allocation of environmental costs carried out by the Panyabungan Regional General Hospital is not in accordance with PSAK No. 1 in the presentation of its financial statements. This can be seen in the presentation section of the financial statements where environmental costs are not presented specifically but in general and disclosure is not disclosed information about environmental cost accounting in the Notes to Financial Statements (CALK) of RSUD Panyabungan.

This research uses a qualitative approach. The data for this research are speech obtained from speech events between sellers and buyers at the Malino People's Market, Gowa Regency. Language is the object of research and language use (sellers and buyers) is the subject of this research. The data source is the speech of sellers and buyers, which occurred in buying and selling transactions at the Malino People's Market, Gowa Regency, which were carried out from December 2022 to January 2023. The method used to collect data was the observation, listening, recording and note-taking method. Data analysis was carried out by adhering to a flow model data analysis flow which includes four activity steps, namely (1) data collection, (2) data reduction, (3) data presentation, and (4) conclusion/verification. The research results show that (1) The variety of buying and selling languages ​​at the Malino People's Market, Gowa Regency consists of (a) Sellers and buyers use Makassar language; (b) Sellers and buyers use the Makassar dialect of Indonesian; (c) Sellers and buyers use Bugis language; (d) The seller uses the Makassar dialect of Indonesian and the buyer uses the Jakarta dialect of Indonesian; (e) Sellers and buyers use the Jakarta dialect of Indonesian; (f) The seller uses Makassar language and the buyer uses Indonesian; (g) The seller uses Makassar language instead of Indonesian and the buyer uses Indonesian; (h) The seller uses Makassar language instead of Bugis language and the buyer uses Bugis language; (i) Sellers and buyers use a code-mixed language of Makassar or Bugis and Indonesian. (2) The interaction pattern in buying and selling interactions at the Malino People's Market, Gowa Regency consists of (a) transaction objectives; (b) the relationship between the seller and the buyer is personal: (c) bargaining; (d) the seller in his interaction develops verbal persuasion; (e) buyers in interactions develop verbal persuasion. (3) The speech levels of sellers and buyers in buying and selling interactions at the Malino People's Market, Gowa Regency consist of high, medium and medium levels.  

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

Literary works always contain the author's perspective on reality as a social institution created by the author. These problems are often combined into a view or criticism of life. This certainly describes social life as a reality that occurs in an environment. One type of literary work that contains a view of reality is W.S Rendra's poem entitled "Poem of Hot People". The aim of this research is to determine the effort to explain the social impact of the poem entitled "Poetry of the Overheated People" by W.S Rendra. The poem depicts social and political inequality between the needy class of society and the ruling class of society. Through this research, I hope to make us more sensitive to circumstances and conditions. The reason I chose W.S Rendra's poetry was because the language was very clear and specific. With poetry that uses clear and specific language, the meaning of the content is accurate and complete. The poem is analyzed using the perspective of the social impact that occurs on a phenomenon. The method used in this research is a qualitative method using a literary sociology approach. The technique used is descriptive analysis technique. The researcher sees himself as the only tool. This process involves recording factors related to aspects of social impact as documentation of analysis and as a source of understanding. The results of the research show that the poem "Poetry of Hot People" describes social inequality. Based on these findings, researchers concluded that poetry can be used as a means to criticize existing injustices and express feelings of dissatisfaction with social situations.      

Posyandu is a forum between professional services from health workers and community participation in overcoming public health problems, especially in efforts to reduce infant mortality. According to the 2022 Central Statistics Agency (BPS) report, Indonesia has an infant mortality rate of 16.9 per 1,000 live births. Posyandu Sari Kencana 1 dan 2 and 2, Pentur Village, Simo, and Boyolali shelter 2 RWs consisting of 5 RTs, namely RT 001–RT 005, with a total of 60–80 toddlers. This Posyandu has 10 cadres who assist in the process of implementing activities. In implementation, problems were found regarding a lack of service quality, especially data recording, which was still manual and unsystematic. In this service activity, service records are implemented into the posyandu register book (printed) and Ms. Exel and toddler posyandu cards for recording and reporting, which can be used to help posyandu performance in data and information management so that it can be carried out clearly, regularly, and quickly, which can later support smooth operations and policy making.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

Assessment of the quality of service in hospitals can be done by determining the completeness of filling in medical record documents through quantitative analysis. Quantitative analysis of medical record documents is the study or review of certain parts of the contents of medical records with the aim of finding specific deficiencies related to recording medical records. Quantitative analysis of medical records includes four review components, namely identification review, recording review, reporting review, and authentication review. Rumah Sakit Umum Hidayah Boyolali has implemented electronic medical records since January 2023 in accordance with the mandate of the Republic of Indonesia Minister of Health Regulation Number 24 of 2022 concerning medical records. The aim of PkM activities is to increase the knowledge and abilities of medical record officers regarding quantitative analysis of medical records and electronic medical records at Rumah Sakit Umum Hidayah Boyolali. The PkM implementation method includes material presentation, discussion, clinic and evaluation. The target of PkM consists of 13 medical record officers with the results of PkM being to increase the knowledge and ability of officers in analyzing the completeness of filling in medical records and electronic medical records.  

This study aims to analyze the communication of marine mammals, especially whales and dolphins, through a bioacoustic approach combined with computational science as an effort to support conservation in the Tropical Ocean region. The focus of the location is on the Banda Sea, the Seram Sea, and the tropical Pacific region which are important migration routes for marine mammals. Data were obtained from underwater sound recordings using hydrophones, accompanied by visual observations to validate the behavior and existence of species. The analysis is carried out through several stages, including signal pre-processing with noise filtering and sound segmentation, spectral analysis using Fast Fourier Transform (FFT), as well as the creation of a spectrogram to visualize vocalization patterns. Machine learning algorithms such as Support Vector Machine (SVM) are used to classify interspecies voices, while deep learning approaches are applied to identify more complex communication patterns, including dialect variations. The results showed that whales produced low-frequency vocalizations (20–200 Hz) for long-distance communication, while dolphins used high-frequency clicks and whistles (5–20 kHz) for echolocation and social interaction. The integration of bioacoustics and artificial intelligence improves the accuracy of sound classification by more than 90%. These findings confirm the effectiveness of computational-based non-invasive methods in monitoring the presence and behavior of marine mammals and provide a scientific basis for sustainable conservation.

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This research aims to describe the use of statistics by teachers for recording and determining student learning outcomes in cultural arts (dance) lessons in Class X of State High School 2 KerinciProvinsi Jambi. The background to the research problem is on the teacher's initiative to use statistics in the measurement and assessment of student learning outcomes that are routinely carried out each semester. This type of research is qualitative research, with descriptive methods of analysis. The choice of this type and method of research is because the researcher describes all the field facts of the observed research object, especially in teachers as the main source of research. This research was conducted in the even semester of the 2020/2021 school year. Research instruments are records of observations, interview guidelines, and documents. Data collection techniques use observations, interviews, and library studies. Data analysis techniques exist in 8 stages, namely (1) collection; (2) transfer; (3) marking; (4) bending; (5) the application; (6) Explanation; (7) discussion; and (8) The level of inference. The results of research have described that statistics can be used to help teachers determine and assign the value of the process and the value of student learning outcomes in order to record student grades based on (1) attendance, Daily Replay (UH) grades, Midterm Examination (UTS) scores; Final Semester Exam (UAS) scores, and assignment scores. All records of values that have been collected, can be used for the determination of the final value of the semester validly.