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This research discusses fixed asset accounting at PT Tanjung Migas (SPBU 14.203.159). The purpose of this research is to determine the compliance of fixed asset accounting applied by PT Tanjung Migas (SPBU 14.203.159) in Deli Serdang Regency with the Financial Accounting Standards for Entities without Public Accountability No. 15 of 2009. The data used in this research are primary data and secondary data. The data collection techniques used are interviews and documentation, and the data processing technique in this research is descriptive analysis method. The results of this research indicate that the implementation of fixed asset accounting at PT Tanjung Migas (SPBU 14.203.159) in Deli Serdang Regency is in accordance with the Financial Accounting Standards for Entities without Public Accountability No. 15 of 2009.

Penelitian ini dilatar belakangi terhadap ketertarikan peneliti mengenai minat nasabah untuk berinvestasi emas secara digital yang disediakan oleh Bank Syariah Indonesia (BSI) dalam fitur tabungan e-mas.  Dalam artian nasabah tidak memegang fisik emas melainkan saldo fisik emas milik nasabah berupa gram emas yang disimpan melalui BSI Mobile. Fokus dari penelitian adalah 1) Apakah Faktor-faktor Minat Nasabah dalam Berinvestasi di Fitur Tabungan E-mas? 2) Bagaimana Minat Investasi Nasabah pada Penggunaan emas digital BSI Mobile?  Tujuan dari penelitian ini adalah 1) Untuk mengetahui faktor-faktor yang meningkatkan minat nasabah dalam berinvestasi di fitur tabungan e-mas. 2) Untuk mengetahui minat investasi nasabah pada penggunaan emas digital bsi mobile?  Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif yang bersifat deskriptif. Informan penelitian ini adalah staff Bank Syariah Indonesia beserta nasabah pengguna e-mas. Serta pengumpulan data nya menggunakan; wawancara, observasi dan dokumentasi. Sedangkan tehnik analisis data menggunakan: Pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data yang digunakan dalam penelitian ini triangulasi. Hasil dari penelitian ini bahwa faktor-faktor minat nasabah berinvestasi pada fitur tabungan e-mas meliputi faktor keyakinan yang mana nasabah melakukan pengamatan terhadap perkembangan harga emas, ketertarikan ketika nasabah berinvestasi pada fitur tabungan e-mas karena dorongan dari dalam diri sendiri, keinginan yg meliputi selera serta kepuasan nasabah ketika apa yang diinginkan terpenuhi, keyakinan terhadap fitur tabugan e-mas sehingga munculnya keputusan nasabah terhadap berinvestasi pada fitur tabungan e-mas.  Dan berinvestasi emas menggunakan fitur tabungan e-mas itu mudah dalam pengoperasiannya, dan fiturnya cukup lengkap serta fiturnya sudah sesuai dengan kebutuhan nasabah sehingga nasabah berminat untuk menggunakan fitur tabungan e-mas dan dijadikan wadah untuk berinvestasi.

Metaverse is a three-dimensional virtual world connected via the internet, which allows users to interact with realistic digital environments. This concept has attracted the attention of many parties, including in the context of digital marketing. Utilizing metaverse technology in digital marketing has several opportunities and challenges. These opportunities include helping users interact with realistic digital environments, changing the way people sell and advertise, and improving social media platforms by providing greater freedom. However, the use of metaverse technology also has challenges, such as digital data security, a lack of humanity in digital interactions, and difficulties in applying digital literacy. This article aims to analyze the opportunities and challenges of using the metaverse as digital marketing. By understanding and overcoming these challenges, companies can utilize the potential of the metaverse as a digital marketing medium more effectively and responsibly.

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

Student learning outcomes are the output of the teaching and learning process. One of the problems in learning at school is the low student learning outcomes. This can be known from the initial data on the value of the diagnostic analysis results. Many factors influence learning outcomes, one of which is the learning model. The Problem Based Learning Model is an innovative learning model that requires students to be active and motivate students so that they can support and help each other in mastering the subject matter being studied. Research procedures include the observation stage, preparation stage, implementation stage and evaluation stage. The population and sample in this research were 28 students of class XI MIPA 1 SMAN 11 MAROS. The sampling technique in this research used a saturated sampling technique.

This study aims to discover language choices of third year English students at Udinus in following domains: settings, participants, and topics as well as to examine those students' attitudes to Javanese. The study used descriptive qualitative method since it focused on examining the respondents to gain profound information from them. The data were collected through the questionnaire consisting of questions about the respondents' backgrounds, language choice and language attitudes to Javanese language. Language attitudes are measured with likert scale composed answers from strongly disagree, disagree, neutral, agree, and strongly agree. The questionnaire was distributed to 20 English students of third year of Udinus who are able to speak Javanese or were born and live in one of the cities in Javanese-speaking provinces. The data were analyzed using descriptive method. It was meant to describe and interpret the data descriptively. The findings revealed the use of mix of Javanese and Indonesian and Indonesian itself are more popular in the most parts of domains due to factors of social dimensions; however, overall the respondents show favorable attitudes to Javanese. It can become input and output for related institutions to make sure its sustainability and its rising by producing program.

High quality human resources really help achieve company goals. Employees have a say not only in the type of organization that will ultimately emerge from it, but also in the way it will mature into a stronger entity. It would be beneficial for a company to have knowledgeable and reliable personnel. The aim of this research is to understand well how to analyze human resource performance at CV. Jaya Pati Center which reflects employee work productivity. This research uses data from 35 (thirty five) CV workers. Jaya Pati Center using a systematic random sampling method and a technical questionnaire. An in-depth regressive analysis strategy was used in this research investigation. The results of this research show that the work environment and employee compensation have a positive and statistically significant influence on worker productivity. Apart from that, the work environment has a positive and statistically significant effect on employee productivity, while remuneration has a positive effect on worker productivity, although this effect is not statistically significant. It is strongly recommended that companies provide their workers with adequate working conditions and pay them fair wages for the tasks they perform.  

Poverty is a condition in which a person or region is unable to improve quality of life or standard of living. Binjai cities are mentioned in a good category in the presentation of poverty compared to other cities in northern Sumatra. This study aims to find out the application of the standards of the poor society in the Central Statistical Authority (BPS) of Binjai City, using qualitative descriptive methods. The research finds that the concept used is that poverty is seen as an inability on the economic side to meet the food base not food measured on the expenditure side, and the concept is confined only to indicators of the poverty line, the presentation of the poor, the depth index of poverty, the index of misery.And there are two types of poverty data: micropoverty data and macro-poverty data.

The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

The purpose of this study was to identify the elements that helped and hindered the implementation of English literacy programs at SMA Negeri 1 Hawu Mehara. The descriptive qualitative method is used in this study. Open-ended questionnaires, interviews, and observation are the methods utilized to collect data. Students, librarians, English teachers, and school principals are the research's data sources. Based on the data, the author examines and discusses the factors that help and impede English literacy in SMA Negeri 1 Hawu Mehara. Two factors help. 1. internal elements, such as the students' condition, interest, motivation, and mode of learning. 2. External variables, specifically the community and the parents of students. English literacy is hampered by several internal and external factors, such as low student motivation and students who spend a lot of time on social media for play rather than to promote an English-literate culture. Other external factors include government and teacher support for the implementation of English literacy programs.

Pemerintah saat ini sudah berupaya untuk memperhatikan Kesehatan para lansia, yaitu melalui program- programnya  dari Puskesmas seperti posyandu lansia, namun hal ini masih kurang luas dapat menjangkau para lansia. Hal itu disebabkan karena dengan intensitas kegiatan posyandu yang hanya dilakukan satu kali dalam beberapa minggu oleh karena banyaknya lingkungan dalam cakupan wilayah kerja yang harus dijangkau Puskesmas yang ada di Ds Besani Kec Blado Kab. Batang. Akibatnya para lansia yang mengalami keluhan kembali akan sulit memeriksakan diri ke puskesmas karena masalah kemampuan fisik dan transportasi. Guna mengatasi hal tersebut maka kebutuhan para lansia dalam peningkatan kesehatan diri mereka utamanya melalui Pola Hidup bersih dan sehat (PHBS) sangatlah penting disampaikan, agar para lansia senantiasa sehat dan tidak mudah terserang penyakit.  Dalam mendukung kegiatan ini menggunakan media visual berupa tayangan Power Point dilayar proyektor. Sebelum program ini dimulai peneliti melakukan pemeriksaan kesehatan gratis berupa pemeriksaan gula darah sewaktu (GDS). Metode yang digunakan antara lain: Pengisian pre-test, Ceramah dan presentasi,Pengisian post-test. Pengisian pre-test lansia yang datang ke posyandu setelah dilakukan pemeriksaan kesehatan langsung dipersilakan duduk kemudian diarahkan mengisi kuesioner yang sudah diberikan. Ceramah dan presentasi bertujuan untuk meningkatkan pengetahuan para lansia mengenai PHBS dan gizi seimbang. Kegiatan ini melibatkan dosen dan mahasiswa Program Studi Hukum Program Magister  Universitas 17 Agustus 1945 Semarang.

In Indonesia, 50% of online loans are made using another person's identity card (KTP), with West Java province accounting for around 50%. So this study employs normative research approaches. Role of criminal law in cases of using another person's identity (KTP) to make online loans by providing criminal sanctions in accordance with Law of Republic of Indonesia Number 27 of 2022 concerning Protection of Personal Data Article 67 paragraph (1) is punishable by a maximum imprisonment of 5 (five) years and/or a maximum fine of IDR 5,000,000,000 in conjunction with Indonesian Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions Article 48 Paragraph (1) Every person who complies with elements as intended in Article 32 paragraph (1) shall be punished with imprisonment for a maximum of 8 (eight) years and/or a fine of up to IDR 2,000,000,000. Suggestions for role of criminal law in cases of using someone else's identity (KTP) to make online loans are increasingly being implemented well and effectively, including (a) cooperation between government, legal entities, and Ministry of Information and Communications, such as ignoring suspicious links or attachments. (b) Collaboration between government, civil registration population service, and financial services authority in determining validity of a person's identity (KTP) when registering for online loans; however, this can only be done for online loans that have received operational permits from financial services authority. (c) Collaboration between government and community, such as not disclosing personal information to anybody. Second, disregard any suspicious links and only use legitimate applications. Third, update your password and make frequent backups of crucial data

In Indonesia, 50% of online loans are made using another person's identity card (KTP), with West Java province accounting for around 50%. So this study employs normative research approaches. Role of criminal law in cases of using another person's identity (KTP) to make online loans by providing criminal sanctions in accordance with Law of Republic of Indonesia Number 27 of 2022 concerning Protection of Personal Data Article 67 paragraph (1) is punishable by a maximum imprisonment of 5 (five) years and/or a maximum fine of IDR 5,000,000,000 in conjunction with Indonesian Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions Article 48 Paragraph (1) Every person who complies with elements as intended in Article 32 paragraph (1) shall be punished with imprisonment for a maximum of 8 (eight) years and/or a fine of up to IDR 2,000,000,000. Suggestions for role of criminal law in cases of using someone else's identity (KTP) to make online loans are increasingly being implemented well and effectively, including (a) cooperation between government, legal entities, and Ministry of Information and Communications, such as ignoring suspicious links or attachments. (b) Collaboration between government, civil registration population service, and financial services authority in determining validity of a person's identity (KTP) when registering for online loans; however, this can only be done for online loans that have received operational permits from financial services authority. (c) Collaboration between government and community, such as not disclosing personal information to anybody. Second, disregard any suspicious links and only use legitimate applications. Third, update your password and make frequent backups of crucial data

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

This research is motivated by the lack of availability of learning media usage and conventional learning. Therefore, an effectiveness test of the periodic table of the ladder media was conducted to improve the learning outcomes of students at SMKN 1 BP BR on the topic of periodic table of elements. This research is a pre-experimental study aimed at assessing the effectiveness of media usage using data analysis techniques through pretest-posttest assessments. The population in this study is the students of class X TBSM SMKN 1 BP BR. The research instrument is a learning outcomes test consisting of 25 multiple-choice questions that have been pilot tested. The data analysis techniques used are the t-test to determine differences in learning outcomes and the N-Gain test to determine the improvement in students' understanding. The results of the study show that there are differences and improvements in students' learning outcomes. This is evidenced by the average posttest score of 86.67. The improvement in learning outcomes is also supported by hypothesis testing conducted with the t-test, obtaining a t-value (3.45) > t-table (1.21). Another supporting evidence is the average N-Gain test score of 0.75 with a high category. Thus, it can be concluded that the use of the periodic table of the ladder media is effective in improving students' learning outcomes with a high category. This media is suitable for chemistry learning that is symbolic, as it will be more engaging and challenging through direct student involvement in the learning process.

Adolescent reproductive health is basic knowledge that must be understood by Madrasah Aliyah Wihdatul Ulum students who are growing up as teenagers, in the transition period from childhood. Providing students with knowledge about reproductive health is considered important in order to create awareness about the importance of maintaining reproductive health, so that they have less potential to experience early pregnancy. Pregnancy at teenage increases the risk of giving birth to premature babies and low birth weight (LBW) which is closely related to the risk of stunting. Data from the Parangloe Community Health Center in 2021, the number of stunting cases is still relatively high, namely 43 cases, there are 26 children under the red line (BGM). ) who have the potential for stunting, in 2022 in Bontokasi Village there will be 3 toddlers suffering from stunting. Madrasah Aliyah Wihdatul Ulum students have never received literacy through Communication Information Education (KIE) regarding adolescent reproductive health in relation to stunting, because there is no UKS at the school so it cannot carry out its function in maintaining students' health status and there is no Communication Information Education (KIE) literacy. regarding health in general and regarding reproductive health in particular. Providing adolescent reproductive health literacy education in efforts to prevent stunting using various media, power point slides, standing banners and brochures as well as lecture and discussion methods to increase the knowledge of Madrasah Aliyah Wihdatul Ulum Parangloe students

This classroom action research aims to improve reading skills through Jigsaw type cooperative learning for class VI students at SD Inpres, Sungguminasa, Gowa Regency. The subjects of this research were 40 grade VI students at SD Inpres Multilevel Sungguminasa, Gowa Regency. Academic Year 2023/2024. This PTK consists of 2 cycles, each consisting of 3 meetings. Data collection was carried out using the results of students' work when carrying out actions and observation sheets. The collected data was analyzed using quantitative analysis and qualitative analysis. The results achieved were: (1) students' reading ability before the action was held was in the low category with an average score of 4.88 from the highest possible score of 10. (2) Students' reading ability after taking action in the form of Jigsaw type cooperative learning in Cycle I was in the high category with an average score of 8.04 from the highest possible score of 10. (3) Students' reading ability after taking action, in the form of learning by applying models Jigsaw type cooperative learning in Cycle II was in the very high category with an average score of 8.84 from the highest possible score of 10. (4) There was an increase in the percentage of student attendance. (5) Students' interest, attention and motivation in participating in the learning process using the Jigsaw cooperative model has also increased, this can be seen from the increase in student activity in the learning process. The results of this research also show changes on the teacher's side, initially teachers were less creative in using various Jigsaw type cooperative learning strategies, which had a good impact, apparently being able to motivate and increase teacher interest in developing effective learning.    

This classroom action research aims to improve reading skills through Jigsaw type cooperative learning for class VI students at SD Inpres, Sungguminasa, Gowa Regency. The subjects of this research were 40 grade VI students at SD Inpres Multilevel Sungguminasa, Gowa Regency. Academic Year 2023/2024. This PTK consists of 2 cycles, each consisting of 3 meetings. Data collection was carried out using the results of students' work when carrying out actions and observation sheets. The collected data was analyzed using quantitative analysis and qualitative analysis. The results achieved were: (1) students' reading ability before the action was held was in the low category with an average score of 4.88 from the highest possible score of 10. (2) Students' reading ability after taking action in the form of Jigsaw type cooperative learning in Cycle I was in the high category with an average score of 8.04 from the highest possible score of 10. (3) Students' reading ability after taking action, in the form of learning by applying models Jigsaw type cooperative learning in Cycle II was in the very high category with an average score of 8.84 from the highest possible score of 10. (4) There was an increase in the percentage of student attendance. (5) Students' interest, attention and motivation in participating in the learning process using the Jigsaw cooperative model has also increased, this can be seen from the increase in student activity in the learning process. The results of this research also show changes on the teacher's side, initially teachers were less creative in using various Jigsaw type cooperative learning strategies, which had a good impact, apparently being able to motivate and increase teacher interest in developing effective learning.    

Drug information services were activities that carried out by pharmacists to provide information about drugs that is impartial, critically evaluated, and with the best evidence in all aspects of drug use to other health professionals, patients, or the public. Providing drug information has an important role in improving the quality of life of patients and providing quality services for them. The purpose of this study was to determine drug information services for outpatients in the pharmaceutical installation of Imelda Pekerja Indonesia Public Hospital. This study used qualitative research methods with a sample of pharmaceutical officers who provided drug information services to outpatients, as many as 100 patients. Data collection was carried out by interview, direct observation, and using a check list sheet of drug information components. The results showed that the percentage of components conveyed when delivering drug information, including the name of the drug, drug dosage, type of preparation, rules of use, how to use, time of use, amount of drug, and efficacy or indications, had a percentage of 100%. While the drug information component that is rarely conveyed is how to store the drug with a percentage of 8%, the drug information component that is not conveyed is the side effects of the drug. The results of this study indicate that drug information services to outpatients carried out by pharmaceutical officers in the pharmaceutical installation of the Imelda Pekerja Indonesia Medan Public Hospital have been well implemented, with a percentage of 80.80%. The results also concluded that the drug information services carried out by the pharmacist of Imelda Pekerja Indonesia Public Hospital, Medan, were in accordance with hospital procedures and Regulation of the Minister of Health of the Republic of Indonesia Number 72 of 2016 concerning Pharmaceutical Service Standards in Hospitals.