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Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

The primary function is to provide credit to financial institutions, since this is where the majority of a bank's revenue (interest, fees, and other forms of income) is generated. How profitable and long lasting a bank is depends on the quantity of credit that is extended. Consequently, every step of the lending process from estimating the amount of credit to calculating interest rates, from issuing credit to analyzing it, and finally, from returning poor credit must be executed to the highest standard. On the other hand, lending is a crucial part of a bank's strategy, and it's also a common reason why banks go bankrupt. What is the intended outcome of this study? 1) Under what circumstances may creditors accept a Civil Servant Decree (SK) as security? 2) How would the bank, as the creditor, handle a dispute in the event of a legal dispute (poor credit)? 3) Who is legally responsible for a banker's clients' negative credit? Research in this area follows a juridical-normative framework. A judicial-normative strategy is one that looks at information from the web, books, and relevant legislation.  

Cooperatives are business entities based on family principles and aim to improve the welfare of members. Organizational and capital completeness are two important factors that determine the effectiveness of cooperatives in achieving their goals. Organizational completeness refers to the structure and governance of a good cooperative, including the existence of an optimally functioning board, supervisor, and member meeting. This research uses a qualitative method. The results of this study reveal that a complete cooperative organization is the key to success in running a cooperative system. In addition to having complete administrators, supervisors, and member meetings, cooperatives also need to have a strong institutional structure. In addition, in terms of capital, having sufficient sources of funds will enable the cooperative to develop its business, expand its range of services, and have financial resilience in the face of risks that may arise. Thus, the overall comprehensiveness of the cooperative's organization and capital will be instrumental in determining the success of the cooperative system. Both aspects support each other to create an operational environment that is stable, transparent, and able to respond to challenges and opportunities in the market.

Tantrums in early childhood are a phenomenon that often causes worry and stress for many parents. However, dealing with tantrums is not an easy task and often tests parents' patience and emotional resilience.  Early childhood is at a stage of development where they are starting to learn to recognize and express their emotions. Lack of language skills and managing emotions makes them vulnerable to experiencing frustration which leads to tantrums. Therefore, it is important for parents to understand the causes of tantrums and know how to deal with them positively and constructively. This research uses a library research design that relies on primary data in the form of literature or previous research related to strategies for dealing with tantrums. The researcher carefully read the data sources. to identify parental parenting patterns on children's emotional stability. The information collected is then used as a guideline for educators' synergistic efforts in dealing with tantrums, so that they can overcome tantrums that often occur in everyday life. This research uses library sources, including research results in the form of books, journals, articles and other relevant sources. This article concludes by analyzing the data obtained from these sources and drawing conclusions. Based on the results of the theoretical study analysis, it can be concluded that a positive strategy for dealing with tantrums in early childhood is to (1) Recognize the factors that cause Tantrums including ( a) Child factors, namely the obstruction of the child's desire to get something (b) Parental factors or parenting style. Parental parenting styles influence the emergence of tantrums (c) children's needs that are not met.   and (2) Get to know efforts to overcome tantrums. (a) Parents and educators can prevent this from happening by being aware of children's habits and knowing exactly when tantrums occur. (b) When a tantrum occurs, parents and educators should try to remain calm and control emotions. (c) After the tantrum is over, parents and educators should provide a sense of calm to the child, not punish or strengthen. (d) Parents and educators can minimize children's anger and ensure the safety of children and other people. (e) If anger causes confusion, immediately move the child to a safe place or away from other children. (f) Parents Educators can also observe children closely to observe when anger occurs most often. (g) If the tantrum occurs again, handle it with a time out  

This study discusses the impact of coffee culture modernity on local economic development in Jember district, East Java. Coffee culture has become an important part of the lives of the people of Jember, but modernity has changed the way people enjoy coffee and has had a significant impact on the local economy. The existence of modernity has made a shift in people in Jember who initially drank coffee at coffee shops, now they prefer to drink coffee in modern cafes that are more prestigious. This can of course threaten the existence of simple coffee shops, because the capital they have is not large, making it difficult for them to keep up with the development of modern society that continues to develop all the time. In this study, we use the concept of the juggernaut modernity theory by Anthony Giddens, where in his theory it is explained that modern life is an uncontrollable world, where there is always a process of change that occurs on a large scale and with a deeper scope. This study uses a qualitative research method with an ethnographic approach. The results of the study show that modernity has quite an impact on the economy of the local community, such as the increase in employment due to the number of modern cafes to the emergence of the threat of alienation received by simple coffee shops.

The second coming of Christ is an event inalienable to mankind. In addition to declaring punishment for unbelievers, His second coming also fulfills the presence of a new heaven and earth in which the righteous will reign with Christ forever. Of this, the Bible records that "the heavens shall vanish with a great rumbling, and the elements of the world shall burn in the flames, and the earth and all that is therein shall pass away." But on the other hand, the view of restoration clearly teaches that the old heavens and the earth will not be totally destroyed, but renewed. Thus the problem arises: how could both of these things - the biblical concept of the new earth and the doctrine of restoration - be a harmonious truth? This paper seeks to explain and discuss the problematic teaching of the restoration in relation to the concept of the new earth. Through this paper the author hopes to elaborate the problematic of this topic clearly, especially regarding the alleged contradictions that exist. In addition, critical analysis is conducted to produce responsible solutions that contribute significantly to the study of eschatology, in which the authors believe that the teaching of restoration and the concept of the new earth is a harmonious and biblical truth.

Computer networks and the Internet are currently developing very rapidly, especially the role of the internet as a source of information, demanding excellent connection quality. Hotel Puri Indah Mataram, for example, has used two internet service providers (ISP) to handle the surge in demand from customers/guests. When there is an increase in requests, network devices become burdened because they have to process more requests. One solution is to implement load balancing, namely distributing the traffic load to network devices so that it is not centralized on just one ISP. This aims to ensure traffic runs optimally, increase throughput, speed up response time, and prevent overload on one connection line. This technique will optimize network performance by utilizing a two-path connection distribution method known as the NTH method. In addition, a failover technique will be implemented, where if one gateway connection is lost, another gateway will automatically take over all network traffic. This aims to ensure continuous service availability. Finally, there will be bandwidth management for all clients, so that bandwidth distribution becomes more even and efficient.

This research aims to understand the communication carried out by PT Digimarly Solusi Digital in carrying out the lobbying and negotiation process with clients so as to create mutually beneficial cooperation. The theory applied in this research is Persuasion Communication Theory because this theory is related to the lobbying and negotiation process where individuals or groups involved in the lobbying and negotiation process must have the ability to convince interested parties to agree and adopt a certain attitude, statement, opinion, and behavior. The methodology used is qualitative research, with the research subject being PT Digimarly Solusi Digital which is a social media service company that provides digital marketing consulting services to the community, especially MSME players. Data was collected through in-depth observations and interviews with the Head of Department of Sales and CRM (Customer Relationship Management) as well as through library research. The results showed that the lobbying and negotiation strategies applied were Direct Lobbying and Win-Win Solution with the Cognitive Problem and Networking approach methods which aimed to equalize perceptions between PT Digimarly Solusi Digital and clients so as to find a mutually beneficial cooperation agreement between the two parties and maintain a long-standing good relationship.

Children are part of the young generation who are the successors of the ideals of the nation's struggle and human resources for national development. Currently, violations of the law or criminal acts are not only committed by adults, but criminal acts committed by children are increasingly common. Every child who violates legal rules or commits a criminal act will be subject to sanctions in the form of criminal sanctions. Every child who is 14 (fourteen years old) but not yet 18 (eighteen years old) who is undergoing guidance at a Special Children's Development Institution is called a Foster Child. Every child who has undergone guidance in the LPKA has the right to obtain their rights, especially to obtain conditional release. According to Minister of Law and Human Rights Regulation Number 16 of 2023, conditional release can be granted to children who are serving a prison sentence at LPKA but who have met the requirements. The granting of Parole stages is carried out by the Correctional Center through Community Counselors. Community Counselors play an important role in implementing recommendations for the Parole program, including starting from the initial stages of proposing Parole, making Community Research (Litmas), carrying out guidance to ending guidance at the Correctional Center.    

The development of information technology, especially through gadgets, has changed the business landscape significantly, even among students. This study aims to investigate the role of gadgets in increasing the business effectiveness of students majoring in Sharia Economics at STAIN Bengkalis. Qualitative research methods were used to gain a deeper understanding of how gadgets influence student business practices. The research results show that gadgets make a major contribution to increasing student business effectiveness. By using gadgets, students can access real-time market information, facilitate communication with clients and business partners, and optimize time management and productivity. Apart from that, gadgets are also an important tool in developing business networks and promoting products or services. These findings highlight the importance of integrating technology in Sharia Economics education to prepare students to face business challenges and opportunities in the digital era.

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.

The study titled "The Complex Interplay of Segmental and Suprasegmental Features in English Phonology: An Advanced Study" delves into the intricate relationships between the segmental (phonemes) and suprasegmental (prosody) elements of English phonology. Utilizing a multifaceted methodological approach, including acoustic analysis, perception experiments, corpus studies, and computer simulations, the research reveals how stress, intonation, and rhythm systematically influence the acoustic properties of vowels and consonants. Acoustic data analysis indicates that stressed syllables have higher pitch, greater intensity, and distinct formant frequencies, enhancing their perceptual salience. Perception experiments demonstrate that listeners heavily rely on prosodic cues to interpret meaning and resolve ambiguities in speech. Corpus studies highlight significant regional and contextual variations in the use of suprasegmental features, underscoring the phonological diversity within English dialects. Computer simulations using autosegmental-metrical models provide a theoretical framework that supports the hierarchical nature of phonological representations, where suprasegmental features modulate segmental structures. Interviews with native speakers and experts emphasize the practical importance of integrating segmental and suprasegmental analyses for comprehensive linguistic understanding and effective communication.

We often find organizations that are not running according to their goals or are less effective because they do not have the resources relevant to their needs. Some of these organizations will not survive in the long term in the competitive business landscape. In this case, Human Resource Development (HR) is a fundamental parameter for the success and achievement of the organization's goals to continue to exist. Based on a literature review, the concept of developing an HR organization needs to pay attention to aspects of employee competence, talent and resilience. The competency aspect is the potential for long-term value and a potential source of the company's competitive advantage. The talent aspect is an important point for a company to occupy the position it needs, and with the toughness aspect, employees are able to face competition and overcome difficulties to become opportunities to achieve greater achievements. Therefore, the vision, mission and hopes of an organization can bring success.

State resilience has become a topic that is widely discussed and the state continues to try to maintain it through many strategic steps, regulations that strengthen its position and the procurement of new and used military equipment that further strengthens the state's defense position. Purchasing used defense equipment has become an increasingly attractive strategy for the Ministry of Defense to strengthen its military strength by taking advantage of its limited budget. This research aims to analyze the process of purchasing used defense equipment by the Ministry of Defense, as well as the factors that influence purchasing decisions. A case study approach is used by exploring data from various sources. The research results show that factors such as the condition of used defense equipment, reliability, military operational needs, as well as financial and information security aspects play an important role in the procurement process. Apart from that, transparency, accountability and compliance with regulations are also a focus in this process. The implication of this research is the importance of targeted policies to increase effectiveness and efficiency.

This study aims to analyze the impact of globalization on corporate financial risk, focusing on exchange rate risk, interest rate risk, and country risk. The research employs a quantitative method, utilizing data from the annual financial reports of multinational companies listed on stock exchanges from 2010 to 2020. Data analysis is conducted using descriptive and inferential statistical techniques, including multiple regression to evaluate the relationship between independent variables (globalization factors such as exports, imports, and foreign direct investment) and dependent variables (levels of financial risk faced by companies). The findings indicate that globalization significantly influences these three types of financial risk. Companies involved in international trade tend to face greater exchange rate fluctuations, dynamic interest rate changes, and higher country risk compared to companies operating in domestic markets. To manage these risks, companies need to develop comprehensive risk management strategies, including the use of derivative instruments, thorough political and economic risk analysis, and investment in advanced technologies. Continuous training and fostering a strong risk culture within the organization are also critical factors in effective risk management. This study provides in-depth insights into how globalization affects corporate financial risk and offers strategic recommendations to enhance financial resilience in a global context.

For project management software to be efficient and increase productivity, effectiveness, efficiency, security, and functionality, it must be able to accommodate different user needs. It is important to analyze human-computer interactions when designing software to prevent problems that could harm users. To help IT consultants and client organizations in managing and supervising projects more effectively, this author focuses on developing a “Web-Based Collaborative Project Management Information System for Information Technology Project Management”. IT consultants can share data, manage teams, connect with clients, and manage projects, tasks, and milestones with this solution. Business clients have access to IT specialists, can provide project quotes, and can aggregate project status. The waterfall development technique used includes requirements analysis, design, coding, testing, and maintenance. User research shows this.

This research investigates the pivotal role of Emotional Intelligence (EI) in mitigating employee turnover from a psychological perspective. Emotional Intelligence—encompassing self-awareness, empathy, and stress management—is identified as a crucial factor in enhancing job satisfaction and organizational commitment, thus influencing employee retention. Employing a library research methodology, the study reviews existing literature on EI's impact on reducing turnover and highlights how high EI levels contribute to lower turnover rates by improving job satisfaction and fostering a stronger commitment to the organization. The study finds that employees with elevated EI are adept at managing workplace stress, fostering positive relationships, and aligning with organizational values. This alignment enhances their job satisfaction and commitment, leading to reduced turnover rates. The findings have practical implications for organizations, suggesting that integrating EI assessments into recruitment processes, developing EI training programs, and creating supportive work environments can significantly improve employee retention. Prioritizing EI development helps in building a more resilient and engaged workforce, thereby contributing to organizational stability and performance.

In today's digital age, cybersecurity resilience is an urgent need. Organizations around the world face increasingly complex and rapidly changing threats. Given these challenges, it can damage national values. Risk-based security management has emerged as an effective way to improve cybersecurity resilience. The purpose of this study is to investigate how the implementation of risk-based security controls can improve cybersecurity resilience in the Company's environment based on the perspective of the 1945 Constitution.This study employs content analysis method to investigate policies, security practices, and incidents that occur at Valve Corporation in the context of cyber security. The research findings indicate that Valve Corporation has adopted various security strategies and technologies to protect their data and infrastructure from cyberattacks. However, there are still challenges such as evolving security threats and the complexity of global networks that require continuous updates in their security strategies.From the perspective of the 1945 Constitution, cyber security at Valve Corporation is also related to the protection of individual rights, information openness, and national technological independence. Therefore, companies need to consider national values in designing their security policies to ensure effective data protection while complying with relevant regulations.This research makes a valuable contribution to the understanding of the importance of risk-based security management in improving cyber security resilience, as well as providing practical guidance for organizations looking to improve their security strategies based on nationality values in the face of evolving threats in the digital world.

Background: The rapid advancement of Industry 4.0 has accelerated the integration of digital technologies such as the Industrial Internet of Things (IIoT), edge computing, and Digital Twin systems in smart manufacturing environments. However, many existing implementations remain fragmented and heavily dependent on centralized cloud infrastructures, resulting in latency constraints, limited scalability, and suboptimal real-time decision making. Objective: This study aims to develop and validate an integrated edge based Digital Twin optimization framework that combines IIoT sensing, hybrid edge cloud architecture, and reinforcement learning based adaptive control. Methods: The research adopts a multi phase design consisting of framework development, simulation based validation, and industrial pilot implementation. The proposed system integrates real time data acquisition, localized edge processing, Digital Twin synchronization, and intelligent optimization mechanisms to enhance operational efficiency. Results: The findings demonstrate significant performance improvements compared to conventional cloud based systems, including substantial latency reduction, increased production throughput, reduced downtime, and improved energy efficiency. Scalability and robustness testing further confirm that distributed edge intelligence enhances system resilience under increased workloads and network disruptions. These results indicate that integrating edge computing with Digital Twin modeling and reinforcement learning provides a scalable, responsive, and energy efficient solution for next-generation smart factories.

This research aims to examine the impact of various factors, such as the value of exports and the value of imports, on Indonesia's total national income. These factors are considered as independent variables, while the amount of Indonesia's national income is the dependent variable. The research methodology involves a descriptive quantitative approach and explanatory research, with a focus on the analysis of Indonesia's national income from 1993 to 2024. The required data was obtained from secondary sources such as the Central Statistics Agency, Uncomtrade , Trademap , books, and similar research-related publications. To analyze the data, multiple linear regression statistical methods were used with the help of SPSS version 27 software. The results of the analysis show that overall (F test), the factors studied have a significant influence on the amount of national income. Furthermore, partial analysis (t test) shows that the variables of Indonesia's export value and import value also have a significant influence on Indonesia's total national income.