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In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

The Community Service Activity (PKM) by ITSKes Muhammadiyah Selong aims to improve the ability and readiness of TPS Supervisors in carrying out supervision and understanding the rights and obligations in supervising TPS in the 2024 Simultaneous Elections (Pilkada) in Montong Gading District, East Lombok Regency. The Capacity Building Activity in the Technical Supervision Work Meeting was carried out for 1 day with a pull day system. In the first session from morning to afternoon, the capacity and abilities of TPS Supervisors were strengthened regarding the tasks and strategies for supervision before voting at TPS. After that, in the afternoon session, a technical understanding was provided regarding the procedures for supervision at TPS during the voting process until the vote counting for the 2024 Simultaneous Election based on KPU Regulation Number 7 of 2024. The last session was a discussion about the material or things that might arise when carrying out supervision at TPS. Capacity building activities in the technical work meeting for Supervision for the 2024 simultaneous elections took place at Lesehan Kebon Dowe, Lendang Belo Village, Montong Gading District on Saturday, November 23, attended by 71 participants from TPS Supervisors throughout Montong Gading District. The agenda for the capacity building activities for TPS Supervisors took place smoothly and conducively and all participants were able to understand the material presented, starting from the regulations or technical instructions for voting and vote counting as well as the supervision patterns that must be carried out by TPS Supervisors based on the provisions of laws and regulations applicable to the 2024 Simultaneous Elections.

This activity aims to increase the capacity and competence of the Polling Station Supervisory Committee (PTPS) in Ranteangin District, North Kolaka Regency. PTPS plays an important role in ensuring the implementation of honest, fair, and transparent elections. However, limited understanding of election regulations and procedures is a challenge in carrying out supervisory duties. The method used in this program is debriefing, which includes providing structured material regarding election regulations, supervision techniques, handling violations, and reporting procedures. The debriefing was attended by 10 participants from all villages/sub-districts in Ranteangin District. The results of the evaluation showed a significant increase in the participants' understanding and skills related to their duties and responsibilities as PTPS. This program is expected to strengthen the role of PTPS in maintaining the integrity of the electoral process and supporting the realization of quality democracy at the local level

The purpose of this study is to look at the morphology of affixation on vocabulary in Almaira's noveltoon ‘Behind Aisha's Veil’, especially in the third chapter with the theme ‘Love?’. The method used is qualitative. The data were collected through literature research and descriptive analysis that experienced affixation. This study found that the novel uses affixation, a linguistic process that involves adding affixes to the base form to produce new meanings. The study found that the use of affixes in the novel not only improves character descriptions but also increases the emotional depth of the story. The analysis results show that morphology plays an important role in shaping the meaning and characters in the story. It also shows that morphology reflects the social and cultural dynamics that women face in modern society. It is hoped that this research will enhance our understanding of how morphology is used in modern literary works.

The purpose of this study is to look at the morphology of affixation on vocabulary in Almaira's noveltoon ‘Behind Aisha's Veil’, especially in the third chapter with the theme ‘Love?’. The method used is qualitative. The data were collected through literature research and descriptive analysis that experienced affixation. This study found that the novel uses affixation, a linguistic process that involves adding affixes to the base form to produce new meanings. The study found that the use of affixes in the novel not only improves character descriptions but also increases the emotional depth of the story. The analysis results show that morphology plays an important role in shaping the meaning and characters in the story. It also shows that morphology reflects the social and cultural dynamics that women face in modern society. It is hoped that this research will enhance our understanding of how morphology is used in modern literary works.

Education plays an important role in the development of human resources, promoting social capabilities, and the development of individuals linking them to society and the environment. Islamic education, in particular, aims to instil spiritual and ethical values and develop learners' scientific knowledge.  This study explored the effect of the Ibrah Mauidzah Qur'anic Storytelling Method on students' spiritual intelligence and learning activities at MTsN 1 Agam. The correlational quantitative research method was used to test the research hypothesis. the type of research used is correlational. It is a study that looks for the relationship between the independent variable and the dependent variable with a sample of 35 students obtained using the accental sampling technique. The results of the analysis show that the Ibrah Mauidzah Method has a significant effect on increasing students' spiritual intelligence and learning activities. The tcount values for spiritual intelligence and learning activity were 3.076 and 3.779 respectively, both greater than the ttable of 2.034, with a p-value <0.05. These findings indicate that the method is effective in improving understanding and appreciation of religious values, as well as increasing student engagement in the learning process. This research confirms the importance of integrating moral and spiritual approaches in education to achieve a balance of students' intellectual and spiritual development.  

This research aims to improve the ability of students at Az-Zahrah Islamic High School Palembang in recognizing the intrinsic elements of the short film entitled "Sekawan Limo" using YouTube as a medium. By taking advantage of advances in information technology, it is hoped that students can take advantage of digital platforms as an efficient learning tool. This training activity involves the introduction of intrinsic elements such as themes, characters, plots, settings, perspectives, and messages. The methodology used during the training includes initial tests, teaching material, watching movies, discussions, and assessments. The findings of this study show that there is an increase in students' understanding of the intrinsic elements of film after participating in training. The use of YouTube as a learning tool was declared effective in improving students' analytical skills.

This study starts from understanding the hadith regarding the recommendation to fast Ashura (9, 10, 11, every month of Muharram). This study looks at the history of the practice and implementation of the Ashura fast and finds out how the students and administrators in the KH Ahmad Dahlan Islamic Boarding School environment interpret the implementation of the Ashura fast. This research is descriptive in nature, namely systematically explaining the livelihood of hadith at the KH Ahmad Dahlan Kuantan Singingi Islamic Boarding School. The approach used in this research is a phenomenological approach. This research concludes that the first thing is to carry out the Ashura fasting tradition carried out by students of the KH Ahmad Dahlan Kuantan Singingi Islamic Boarding School which was founded in 1992. Before breaking the fast, the KH Ahmad Dahlan Kuantan Singingi Islamic Boarding School administrators held an iftar in the Nurul Ilmi mosque, followed by Maghrib prayers and Isha congregation. Second, the activity of fasting Ashura is a proof of love for the Prophet, namely by observing his Sunnah. Because the Sunnah is not only known, but practiced. Apart from that, it is also a way to increase solidarity between students.

This study analyses the morphological process in the news ‘Check out the Vision and Mission of 4 Candidates in West Java Gubernatorial Election 2024 in the Second Debate’ published by Detik News in the November 2024 edition. The purpose of this research is to find and understand the morphological structure used in the delivery of information related to the West Java governor election. The methodology of this research is descriptive qualitative approach. Information is collected through observation or observation done by reading the news and making notes. The results of the research show information on the use of affixation, namely the prefixes ber-, mem, men-, as well as the confixes me-kan, ke-an, pe-an, pe(r)-an. There is also information on the use of reduplication such as, children. And there is information on the use of composition such as the word new pair. It is intended that these findings can increase understanding of language use in the mass media.

The success and survival of MSMEs is highly dependent on their ability or capacity to manage finances effectively. However, many MSMEs experience obstacles as well as challenges so that they have difficulty in compiling correct and accurate financial statements due to limited access to resources and knowledge. This program aims to improve the ability of MSMEs in Kalitirto and Sukoharjo Villages to make simple financial statements. Through this program, it is hoped that MSMEs can understand the importance of financial statements and be able to calculate their business profits and losses. The method used is socialization to provide an understanding of the importance of financial statements for MSMEs, followed by training and assistance in the process of making them. This program can significantly contribute to improving the competence of MSMEs in the field of accounting, especially in terms of preparing financial statements.

This study employs Judith Butler’s theory of gender performativity to analyze Megan Trainor’s song "Dear Future Husband," exploring the negotiation of femininity and masculinity within contemporary pop culture. Utilizing a qualitative content analysis method, the research examines lyrical content, musical elements, and visual representations associated with the song to uncover underlying gender norms and performances. The results reveal that "Dear Future Husband" both reinforces and subverts traditional gender roles; while it portrays conventional expectations of femininity and masculinity, it simultaneously introduces nuanced demands for mutual respect and partnership. The discussion highlights the complexity of gender performances in mainstream media, suggesting that Trainor’s work reflects a transitional phase in societal understandings of gender dynamics. By applying Butler’s framework, the study illustrates how pop songs can serve as sites for both perpetuating and challenging normative gender constructs, offering insights into the evolving landscape of gender identity and expression.

This article explores the use of directive speech acts in dialogues presented in English textbooks. Drawing on the theoretical framework of speech act theory by Parker and Riley (1994), the study focuses on understanding how directives—utterances that seek to influence the behavior of the listener—are presented in various dialogues. It examines the various forms and functions of directives, their role in communication, and how they help learners of English understand and practice practical conversational strategies. The article highlights the importance of directive speech acts in both formal and informal contexts, with specific examples drawn from English language textbooks. This study uses qualitative descriptive research where data is found in dialogues in textbooks and then matched with theory and poured into a sentence. This study found that there are five types of directive speech acts, namely, orders, warnings, giving advice, suggestions, and recommendations. In this study, 7 command data, 3 warning data, 2 advice data, 8 suggestion data, and 1 recommendation data were found. In this study, two techniques were found in the delivery of speech acts, namely direct and non-direct. Non-direct techniques tend to contain an element of politeness rather than direct. In addition, the speech actions in this textbook can help students understand, and using directive speech acts effectively can significantly improve communicative competence in language learners.

Muhammadiyah Disaster Management Centre or MDMC is engaged in disaster management activities and triage systems. Information related to triage at MDMC Sragen Regency was obtained in 2019. Most volunteers had a basic understanding of disaster triage which was sufficient and indicated a need for knowledge and skills updates. The Objective of the Research; to determine the description of characteristic and knowledge of MDMC (Muhammadiyah Disaster Management Centre) volunteers about disaster triage in Sragen district. Methods; this type of research uses descriptive methods with a population 98 people sampling 50 respondents. Research instruments using questionnaires in the form of google forms with data analysis using univariate analysis. Results; the results showed that the characteristics of volunteers were male as many as 32 respondents (64.0%), in the age range of 17-25 years as many as 31 respondents (62.0%), with a high shcool/vocational education level as many as 31 respondents (62.0%) and had been a member of MDMC for 1-3 years as many as 28 respondents (56.0%). Then the results of volunteer knowledge in the moderate category as many as 35 repondents (70.0%). Summary; description of the characteristics and knowledge of MDMC volunteers about disaster triage in Sragen district the suffficient category.

This study examines the intricate relationship between language use in literature and the cultural values it reflects. Language serves not only as a medium of communication but also as a vessel for cultural identity, beliefs, and social norms. Through a comparative analysis of literary works from diverse cultural backgrounds, this research highlights how authors employ language to convey their cultural narratives, ideologies, and ethical frameworks. The study focuses on various literary genres, including poetry, prose, and drama, to illustrate how linguistic choices—such as diction, syntax, and figurative language—embody the values and traditions of specific cultures. Additionally, the research investigates the impact of historical and social contexts on language use in literature, revealing how cultural shifts and globalization influence literary expression. By analyzing texts from different periods and regions, this study aims to demonstrate that literature not only reflects cultural values but also plays a crucial role in shaping and challenging them. Ultimately, the findings underscore the importance of understanding language in literature as a key to unlocking the deeper meanings of cultural identity and heritage.

This study aims to explore the various challenges faced by students in learning science and to analyze the internal and external factors that influence them. This research is motivated by the low success rate of students in science courses, which is thought to be due to multiple obstacles involving cognitive, affective, and learning environment aspects. The research method used is a qualitative approach, with data collected through in-depth interviews and surveys of students enrolled in science courses at universities. The findings show that internal factors, such as self-efficacy, basic mathematical skills, and intrinsic motivation, play a significant role in influencing students’ understanding of science material. On the other hand, external factors, including curriculum, teaching methods, environmental support, and facility limitations, also have a substantial impact. This study suggests improvements in curriculum reform at the elementary and secondary levels, more interactive teaching methods, and adequate academic support to help students overcome difficulties in science courses. These findings are expected to provide insights for educational institutions and educators in designing more effective learning strategies to enhance students' competencies in science.

This study aims to analyze the influence of social media TikTok in the context of Islamic education, particularly within the 5.0 Era. The 5.0 Generation refers to a group that has grown up in the digital age, deeply connected to technology and social media, including TikTok. The primary objective of this research is to understand TikTok's role in Islamic education in the 5.0 Era and its impact on the understanding and practice of religion among this generation. This study uses a qualitative approach, conducting interviews with members of Generation 5.0 who actively use TikTok as an educational platform. The findings indicate that TikTok has become an effective medium for spreading religious messages, promoting Islamic values, and building religious communities among followers. TikTok allows for the dissemination of Islamic teachings, including the Quran and other educational content, through various formats such as images, videos, and stories. Moreover, the research shows that TikTok positively influences the understanding and practice of religion in this generation by providing easy access to religious information and support from religious communities. However, the study also highlights potential negative impacts, such as the spread of misinformation or radicalization, if not properly monitored.

This research aims to instill and strengthen the spirit of democracy and nationalism in every student. When they have the spirit of democracy and nationalism, their love for the nation and enthusiasm for fighting for this nation will be strong and great. One effort to instill a spirit of democracy and nationalism in the next generation is by learning Pancasila and citizenship education. The type of method used in this article is a literature review. The writing of this literature review adopts national articles published on various journal provider platforms on a national scale which discuss the importance of increasing democratic values ​​and nationalism in students through learning Pancasila and citizenship education. The results of the research show that increasing democratic values ​​and nationalism in students through learning Pancasila and citizenship education shows a positive direction. This means that students who have received Pancasila and citizenship education material have experienced a good improvement in their democratic attitudes and nationalist feelings. This learning is implemented in Indonesia with the aim of forming students into individuals who have strong character and are based on the values ​​of Pancasila, who have faith and devotion to God Almighty, have global diversity, mutual cooperation, independence, critical reasoning and creativity. Apart from that, through Pancasila and citizenship education we are present to provide in-depth understanding from teachers about the essence of Pancasila and the urgency of citizenship education.

This study aims to examine the effectiveness of the problem-based learning model (PBL) in improving the understanding of fiqh material and its implementation in class XI students of MA Plus Anas Bin Malik Lekong Rembuk. The PBL model was chosen because it is considered capable of encouraging active student involvement and developing critical thinking skills through solving real problems that are relevant to everyday life. This study uses a Classroom Action Research (CAR) approach which is implemented in two cycles, each consisting of the planning, implementation, observation, and reflection stages. Data collection techniques include tests, observations, and interviews. The results of the study showed a significant increase in the understanding of fiqh concepts and active participation of students during the learning process. Students became more enthusiastic, able to express opinions, and demonstrate the ability to apply fiqh values in everyday life. Thus, the PBL model has proven effective in improving the quality of fiqh learning in madrasas and can be used as an alternative innovative learning strategy to improve learning outcomes and student character simultaneously.

Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

This training was held in Pulau Harapan Village. Pulau Harapan Village is a village that has potential in rubber plantations. Most of its people live from rubber farming. In terms of income, people usually get paid from rubber farming once a week. People tend to find it difficult to manage their finances, which they think they only get a little from rubber farming and most of them only work as rubber farmers without any other jobs that produce income. In addition, rubber production is also not very good because most rubber farmers themselves do not understand the science of rubber production management. The purpose of implementing this community service activity is to provide knowledge to rubber farmers about financial management and rubber production management. The training was held for one day. From this training, it was discovered about the obstacles in the training, the results of the training obtained from the discussion and pre-test and post-test stated that rubber farmers had begun to understand about managing finances and understanding rubber production management. The results of this community service can be used as an initial step for further assistance to rubber farmer groups in Pulau Harapan Village.