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The Analysis of the Financial Report of PT Akasha Wira International Tbk. Aims to Determine The Company's Financial Performance by Compared The Figures in Its Financial Report. Want to see Whether the Company is getting better or noT over time. To do this analysis. Using The Index Number Method. This Method Compares Financial Figures in a particular year with the Previous Year. The Results Show That The Financial Performance of PT Akasha Wira Is Quite Fluctuating. Specifically, the cOompany's Profit Experienced The Largest Increase in 2018, which was IDR 417,281,000 OR 25.89% indicating a significant increase in income. Liabilities and Equity Experienced The Largest Increase in 2023 of IDR 2,262,899 OR 36.00%, Indicating An Increase InThe Company's Total Assets. This Could Indicate A Business Expansion OR Investment Made. Over a 5-year period, The Company Has Shown Sustainable Growth and Effective Utilization of Equity Resources.

With advancements in technology, communication has become easier and more effective, especially through digital media. In the context of education, videos serve as a valuable source of information. This study aims to analyze the use of representative speech acts in the video "Understanding Accounting Without Memorization" on the Akuntan Tampan YouTube channel as a learning resource for students. Representative speech acts function to convey information clearly and convincingly. The approach used in this study is descriptive qualitative, with data collection techniques involving observation and note-taking from the video released on December 10, 2016. The researcher analyzes the patterns of speech acts used in the video, identifying types of representative speech acts that serve to explain accounting concepts in a simple and comprehensible manner for the audience, particularly for students. The analysis results indicate that there are 50 representative speech acts employed to reinforce information and aid in the understanding of accounting concepts without relying on complicated memorization methods. This research is expected to contribute to a deeper understanding of the utilization of speech acts in digital educational content. Furthermore, the findings of this study may serve as a reference for educators in enhancing the quality of learning, particularly in presenting complex material more effectively and engagingly for students.

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, including Melon Golden, play a crucial role in the nation's economy. With a significant contribution to GDP and employment absorption, the development of MSMEs through the utilization of technology, particularly digital marketing, is key to expanding markets and enhancing competitiveness. This study aims to analyze the impact of digital marketing on the sales of Melon Golden, as well as identify the digital marketing strategies used and the challenges in its implementation. The method used is a descriptive study with a qualitative approach, conducted at the MSME Melon Golden in Cilegon, Banten. The results show that digital marketing has made a significant contribution to increasing sales by leveraging social media platforms such as Instagram, Facebook, and WhatsApp. The main challenges faced are limited technological understanding and increasing business competition. Strengthening Human Resources (HR) capacity in digital marketing is essential to improving operational efficiency and expanding into international markets. International business expansion strategies, such as product development and promotions tailored to the global market, also offer great opportunities for Melon Golden to increase sales and introduce products to international markets. This study provides valuable insights for MSMEs in addressing challenges and seizing opportunities in the digital era.

Saringembat Village has a variety of local products with significant potential; however, the marketing and management of these products remain limited. This program aims to assist MSME actors in leveraging digital technology to develop products, expand markets, and enhance competitiveness. Through training and mentoring, participants were taught product innovation, packaging design, logo creation, and the application of digital marketing through platforms such as social media and marketplaces. The results of this activity indicate that the utilization of digitalization can increase market reach and product sales volume, although challenges related to digital literacy and resource limitations still need to be addressed. This research highlights the importance of utilizing digital technology to empower MSMEs and sustainably improve the village economy.

Digitalization of the economy is an important aspect to be integrated in the business world, especially UMKM, to improve their competitiveness. This qualitative study aims to reveal the importance of implementing technology in the small business sector so that it can grow. This research uses a qualitative method of literature study in which we review several previous studies. The results of this study show that the factors that can improve economic competitiveness are the utilization of technology such as implementing digital marketing that we can access through e-commerce, and technology training, as well as fostering self-awareness to love domestic products. Following up on the findings in this study, optimizing the application of technology in business activities is very important and must be encouraged, so that the small UMKM sector is not left behind and can compete with the business sector above it.

Indonesia is renowned for its abundant and diserve natural resources, including various plants. Many medicinal plants are traditionally utilized due to their therapeutic benefits. The utilization of minnieroot leaves as a traditional medicine shuld be supported by comprehensive studies to identify the active compounds, thereby omproving their quality, safety and afficacy. Secondary metabolites in minnieroot, particularly in the leaves, contain polyphenolic compounds, while the roots are known to contain flavonoids. This study aims to identify secondary metabolite compounds in minnieroot (Reullia tuberosa L.) leafs methanol extract. The study utilized methanol as a solvent for the extract solution became colorless, resulting in a extract yield of 8,02% of the leaf’s weight. The qualitative test confirmed the presence of secondary matebolites, specifically flavonoids and tannin in the methanol extract of minnieroot leaves. The final result from column chromatography separation  shows that crystals are formed in the sixth vial. The crystals areb brownish blackn in color and weigh 0, 1235 g.

The people of Sobo Village mostly live as farmers and ranchers, so the use of livestock manure as organic fertilizer will help reduce the level of environmental pollution. To optimize the utilization of resources in Sobo Village, socialization and training are needed regarding the manufacture of organic fertilizer by utilizing livestock manure. The expected result is a promising opportunity to increase the potential of agriculture and livestock, which in turn will improve the economy of the people of Sobo Village. This activity is carried out through socialization, discussion, and practice. Community service is carried out in four stages: preparation, socialization of organic fertilizer production, and training. Socialization is carried out to inform participants about the process and benefits of organic fertilizer. The practice of making organic fertilizer is an activity of transferring knowledge and technology for processing livestock waste that can be learned and applied by farmers and ranchers. Community service can help farmers and ranchers in Sobo Village make organic fertilizer made from livestock manure. This can be used to meet the fertilizer needs for agricultural crops and marketed to increase the income of farmers and ranchers.

This research was intended to find out the utizilation of Canva for education to enhance the students' writing skills in a Project-Based learning among the students in Culinary Program Vocational High School. In this research, a PJBL was conducted to close the gap and enhance the students' writing skills in writing an exposition text using Canva for education. A Descriptive qualitative method was proposed to investigate the problem of the research. The data was collected using observation and  questionnaire, and the researcher used purposive sampling to select the data. Thirty-six students in grade 11 are in the Culinary Program of SMKN 6 Yogyakarta as the research data. The results show project-based learning by integrating the Canva app successfully and using the Canva application in the PjBL model to enhance the student's writing skills, especially in Exposition text. It is also supported by the questionnaire of students' perception of using the Canva application. Most of the students agree that using Canva in writing Project of Exposition text can ease their understanding of the learning material, explore their idea and creativity and enable them to focus more on the writing project.  

With the increasing development of society, information is an important tool today. Information forces every person, both individuals and groups, both private and government, to calculate the information system that will be implemented in order to remain competitive in the era of globalization. In this case, the implementation of the right strategy allows every government agency to further improve services. In addition, the rapid advancement of information technology, but the lack of proper utilization. In general, the problems faced in the Information Technology Study Program Laboratory of Aisyiyah Pontianak Polytechnic are the suboptimal service of the inventory system where laboratory data is still manual so that the search time for equipment takes a long time. In instrumentation maintenance if it is still manual, it will be difficult to find out how many hours the equipment has been used and how many times it has been damaged. Along with the progress of Information Technology development, globalization is also becoming increasingly rapid. The specific objective of implementing the use of applications related to the theory of the concept of the course given to students. Analytical survey method with a Cross Sectional approach. The qualitative research design used is Phenomenological Research. The results of this study can improve the knowledge and skills of students, in improving knowledge in the field of Information Technology. Promoting the information technology study program at the Aisyiyah Pontianak Polytechnic.

This study aims to examine the extent to which the utilization of ChatGPT can increase the effectiveness of Pamulang University students in completing academic assignments. This type of research is quantitative research with a descriptive approach. The analysis technique used was a survey through a Google Form questionnaire involving 120 respondents. Respondents of this study were Pamulang University students from all study programs and regular lectures. The results showed that in general the utilization of ChatGPT can increase the effectiveness of student academic task completion. This is indicated by the results of measuring five indicators of effectiveness which indicate that the use of ChatGPT can significantly increase the effectiveness of student task completion. ChatGPT proved to be useful as a learning tool that can facilitate students in managing time and improving the quality of academic work. Thus, the research hypothesis which states that the utilization of ChatGPT can increase the effectiveness of student task completion can be accepted. The results of this study are expected to illustrate the importance of applying AI technology in education  

The main objective of this study is to present a comprehensive perspective on the interrelationship and impact of financial literacy, financial digitalization, and Small and Medium Enterprises (SMEs) on the growth and adaptability of SMEs in today's dynamic business landscape. This research uses a systematic literature observation method to collect, analyze and synthesize relevant findings from various published literature sources, especially selections in the Scopus database. The primary focus of this study is to examine the correlation between financial literacy and financial digitalization, and how they impact SMEs' financial management capabilities and utilization of available financial technology. The findings show that financial literacy and financial digitalization are important areas of study that have received increasing attention in recent years. This research highlights the challenges in accessing finance and reducing collateral demands, indicating the struggles that SMEs are currently facing.

The purpose of this research is to create e-module teaching materials with a discovery learning approach on the topic of oxidation-reduction reactions. These materials will be assessed for validity, practicality, and effectiveness in educational settings. This research uses the assurance development model which includes student character analysis, identification of learning objectives, selection of appropriate methods, media, and materials, utilization of media and materials in the learning process, active involvement of students, and evaluation phase. The e-module has successfully undergone a rigorous validation process conducted by a panel of validators and respected experts in the field. In addition, it has been thoroughly field tested to ensure that the resulting e-module is valid and effective, as well as practical in its application. The results showed that: 1) the assessment of media validity by media and material experts is included in the very valid category; 2) at the field trial stage involving 17 students of class X MIA 1 SMA Muhammadiyah Maumere, the class completeness rate was 81.3%. In addition, the electronic module (e-module) has been found to have a beneficial effect on student learning outcomes. Based on the descriptive analysis results, it can be concluded that the average student learning completeness rate is 87%. This indicates that e-modules used in an educational setting can be considered effective. The e-modules received positive responses from both students and teachers, indicating their practicality.

EcoCleanzyme Wash is an innovative dishwashing liquid based on ecoenzyme, a liquid derived from the fermentation of organic waste such as fruit peels, vegetable scraps, brown sugar, and water. This product offers an environmentally friendly solution for household needs while addressing the challenges of suboptimal organic waste management. The three- month ecoenzyme fermentation process produces a liquid rich in natural enzymes with antibacterial, antifungal, and insecticidal properties, capable of breaking down harmful organic compounds. EcoCleanzyme Wash provides a safer alternative compared to conventional dishwashing liquids, which often contain harmful chemicals that can pollute water and soil. This product not only effectively cleans utensils but also supports the concept of sustainability by utilizing household organic waste. Additionally, EcoCleanzyme Wash helps reduce environmental pollution, often caused by improperly managed household waste. In Indonesia, organic waste constitutes the largest portion of household waste, which, if left unmanaged, can contaminate water, soil, and air, leading to various health issues such as diarrhea and skin infections caused by pathogenic microorganisms. The use of ecoenzyme in EcoCleanzyme Wash represents a tangible step toward promoting the concepts of reuse and sustainable waste management, aligned with government regulations on waste handling. This product also contributes to reducing negative impacts on ecosystems and raising public awareness about the importance of managing organic waste. This research aims to provide a detailed guide on the production process of ecoenzyme-based dishwashing liquid, covering the utilization of organic raw materials, fermentation steps, and product formulation. It is expected that the findings of this research can serve as a reference for the development of other environmentally friendly products and encourage innovation in household waste management. EcoCleanzyme Wash is a progressive step in creating a product that not only fulfills household needs but also positively impacts the environment.

Religious moderation is an important concept in Islamic Religious Education (PAI), especially in the digital era that brings challenges such as the spread of extreme ideologies through the internet and the low digital literacy of students. This study aims to analyze the challenges and opportunities of strengthening religious moderation through the PAI curriculum and offer technology-based strategies. The research method uses a qualitative approach with a literature review. Data were obtained from various literatures, such as scientific journals, books, and policy documents, which were analyzed using the content analysis method. The results showed that the main challenges include lack of digital literacy, resistance to change, and limited supporting resources. On the other hand, opportunities include the utilization of digital technologies such as online learning platforms, social media, and technology-based educational content to convey moderation values in an attractive manner. Recommended strategies include the integration of moderation values in the curriculum, strengthening teacher competencies through digital training, and collaboration with various stakeholders. This research makes a novel contribution by integrating the challenges and opportunities of the digital era into the approach of strengthening religious moderation. The findings are expected to serve as a foundation for policymakers in creating a more adaptive and relevant PAI curriculum in the digital era.

The utilization of natural resources in the current era is an important concern, especially in supporting environmental sustainability. The development of awareness of environmental issues also affects the economic cycle, especially the production process of environmentally friendly goods. The running of environmentally friendly goods production in Indonesia is evidenced by the existence of various product innovations that utilize waste or natural materials, one of which is JEcoware. The existence of JEcoware is also a means of supporting business actors to carry out sustainable product innovations. One of the popular JEcoware product innovations is the utilization of teak leaves and used cardboard. The type of method used is descriptive observation with a qualitative approach. All data for this observation was obtained through literature reviews by analyzing information from various sources, as well as through the analysis of production practices carried out periodically at JEcoware. Based on the results of the discussion, it is known that the utilization of teak leaves is influenced by the season and the availability of materials to produce JEcoware products. The change of seasons also affects the quality of teak leaves due to irregular rainfall. Therefore, seasonal changes significantly impact the quality of raw materials and the JEcoware production process, ultimately influencing the production of high-quality and sustainable products.

The MCH handbook This book covers a wide range of health-related subjects for parents, beginning with pregnancy and continuing through delivery and maturity. It also provides several techniques to take care of your own health as well as the health of your children. Therefore, if the KIA book is not helpful, it would be terrible to be able to notice it on the mother and kid. A number of factors, including the comprehension of Abu Hamil, have the potential to influence the interpretation of the book KIA. Acquiring knowledge may be accomplished via education, experience, or the information that one already has. The purpose of this research is to investigate the connection between the use of the KIA book and the level of knowledge that the parents of Hamil children have on child care at Bpm Riris indayani S.Tr. Keb. This particular study is a research endeavour that focusses on analytical observational research. An alternative approach, known as a cross-sectional design, is used. Due to the fact that they all had KIA books in hand throughout the time period of April to June 2023, this study included the participation of twenty-four married women. Through the use of a method known as comprehensive sampling, we conducted a survey of the whole population for this research. Instruments that are used include a KIA bookcase as well as a kuisoner. A mother who went to bpm with KIA books was the subject of the data gathering that was carried out under this project. The techniques of data analysis that have been chosen are the univariate analysis and the bivariate analysis. Based on the findings of the study, it was discovered that out of a total of 24 respondents, 87.5% were aware of health insurance, and 21 respondents were also aware of disability insurance. Given the p-value of.002 obtained from the chi-square statistical test, where the α-value is 0.05, it is possible for us to draw the conclusion that there is a Hubungan Pemanfaatan Buku KIA Dengan Pengetahuan Ibu Hamil Tentang Perawatan Kehamilan Di BPM Riris Indayani S.Tr. Keb. The recommendation for the elderly person is to learn about the book of KIA that is distributed in a healthy manner.

Producing environmentally friendly products, efficient and sustainable use of natural resources, and reducing negative impacts on the environment are the goals of the green production approach. So there is a need for education for young people to protect the environment with us. The purpose of this PkM activity is to introduce students to the Utilization of Environmental Resources as Part of the Implementation of Green Manufacturing Technology. The method of activity carried out by means of education and assistance in managing a green environment. The education participants were students of Madrasah Ibtidaiyah and SMP Yayasan Ummul Quro Al-Hamidiyah totaling 50 students. The activity was carried out on Thursday, December 19, 2024. The results of the activity showed that students were very enthusiastic about participating, and students had understood what was explained by the speaker. The conclusion of the activity showed that there was an increase in student knowledge after being given education about Environmental Resources as Part of the Implementation of Green Manufacturing Technology.

Organic waste management in rural communities, especially those dependent on the agricultural sector, is still a big challenge. Organic waste such as crop residues, leaves and household waste are often not utilized optimally, resulting in environmental pollution and wasted potential. Meanwhile, farmers' dependence on chemical fertilizers increases production costs and reduces soil quality in the long term. This service program aims to provide education and assistance to farmer groups in Nagari Harau regarding the use of simple composters as a solution for managing organic waste. A simple composter is a method that is easy to make, cost effective, and can produce compost that is rich in nutrients. A participatory approach is used in implementing this program to ensure active community involvement in the entire process, from waste collection, composting, to utilization of the results. Through this program, it is concluded that communities can be more independent in managing organic waste, reduce negative impacts on the environment, and increase productivity and overall welfare of farmers.

Organic farming has increasingly become a preferred choice in sustainable agricultural systems due to its significant benefits for environmental balance and quality. One of the key elements in organic farming is soil microorganisms, which play a crucial role in enhancing soil fertility and supporting plant health. Soil microorganisms, such as nitrogen-fixing bacteria, phosphate-solubilizing microbes, mycorrhiza, and organic matter decomposers, contribute significantly to fertilization efficiency and nutrient availability, as well as improving plant resistance to pathogens. The utilization of soil microorganisms as biofertilizers can reduce dependency on chemical fertilizers, mitigate environmental pollution, and increase agricultural productivity sustainably. Furthermore, soil microorganisms can improve soil structure, extend root longevity, and stimulate plant growth. The selection of appropriate microorganisms according to soil conditions and intended use is essential to maximize their benefits. Therefore, the application of soil fertility-promoting microorganisms as part of sustainable agricultural technology holds great potential to enhance environmentally friendly and efficient agricultural outcomes.

This paper presents an IoT-enabled dual-axis solar tracking system that integrates  a Kalman filter and a Proportional-Integral-Derivative (PID) controller to enhance tracking accuracy, energy efficiency, and operational stability. Addressing the ongoing challenge of maxi- mizing photovoltaic (PV) panel output, the proposed system leverages an ESP32 microcontroller and the Blynk platform to provide real-time monitoring, remote parameter adjustments, and flexible connectivity. Light Dependent Resistor (LDR) sensors measure sunlight intensity from multiple directions, while MG90S servo motors dynamically adjust the panel’s azimuth and elevation. The Kalman filter refines noisy sensor data to yield precise sun position estimates, enabling the PID controller to respond quickly and accurately to deviations in panel orientation. Through extensive testing conducted over several days, including both clear and partially cloudy conditions, the system achieved an average Root Mean Square Error (RMSE) as low as 1.2° under clear skies and maintained RMSE below 2.0° even under partial shading. Compared to a fixed-panel baseline, daily energy harvesting improved by approximately 43%. These results confirm that advanced estimation and control algorithms, when combined with IoT functionali- ties, significantly outperform simpler tracking methods and static installations. Furthermore, the low-cost, compact design and user-friendly interface facilitate practical deployment in a range of scenarios, including small-scale and off-grid installations. By ensuring continuous alignment of the PV panel with the sun, the system not only increases overall energy capture but also reduces maintenance requirements through remote oversight. This research thus offers a robust, scalable approach to improving solar energy utilization in diverse and evolving environmental conditions.