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Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

This research aims to describe stock price competition in a literary work. The literary work used in this research is a short story entitled Starbucks Coffee, Suatu Senja by A. M. Lilik Agung. The method used is a qualitative approach using document study techniques. The activities carried out were reading, viewing, interpreting and analyzing the short story Starbucks Coffee, Suatu Senja. The results obtained will be described in sentence form. The research results show that there are two aspects contained in the short story Starbucks Coffee, Suatu Senja namely the social aspect and the investment aspect. The social aspect is described by the existence of rivalry/competition from both parties. Meanwhile, the investment aspect is illustrated by the decline in share prices on the stock exchange.

This research examines more closely how to understand the values ​​of the Fourth Pancasila in the philosophy of elementary school (SD) education in grade 4 at SDN Gili Barat in order to shape character and nationality. This research aims to analyze the practice of the four values ​​of Pancasila in the context of basic education and their impact on the development of students' personality and national awareness through a case study at SDN Giri Barat grade 4. The research methods used include classroom observations, interviews with grade 4 homeroom teachers, as well as school policy documentation. . The research results found that SDN Gili Barat thoroughly implemented the values ​​of the Fourth Pancasila in the learning process and school activities. A deep understanding of these values ​​will create an environment that supports the development of student character, including honesty, justice, courage and a spirit of mutual cooperation. Apart from that, this implementation also actively contributes to instilling national awareness and teaching students to love and appreciate Indonesia's cultural diversity. This research provides valuable insight for educators, researchers and educational practitioners to better understand the role of the Fourth Pancasila values ​​in shaping the character and nationality of students at the elementary school level. The implications of these findings can be used as a basis for developing more effective and sustainable educational strategies at the basic education level.

This article discusses the role of catechesis and family dynamics in dealing with the complex dynamics of the contemporary era characterized by social change, technological advances, and moral crises. Social change poses new challenges in family structures and norms, requiring catechesis to align its guidelines with modern family realities. Meanwhile, technological progress requires the adaptation of catechesis to take advantage of new media without losing the essence of spiritual values. The moral crisis engulfing society reinforces the need for catechesis that can provide relevant ethical guidance. Family dynamics, as the basis of religious education, take center stage in understanding how catechesis can support the formation of character and moral values in the family environment. Collaboration between church and family was identified as a key element in ensuring holistic and effective religious education. Through this article, it is hoped that a deeper understanding of how catechesis can respond to changing times and remain relevant in forming the foundations of faith and morals in the contemporary family.

The aim of this research is to determine the factors associated with the incidence of anemia in pregnant women at the Batua Makassar City Health Center. The type of research used in this research is using analytical research methods with a Cross Sectional Study approach. The population of this study was all 180 pregnant women who underwent pregnancy checks in the Batua Community Health Center Working Area, Manggala District. The sampling technique used in this research is purposive sampling, namely where pregnant women who undergo pregnancy examinations who meet the inclusion criteria when conducting research are used as samples. The sample in the study was 35 pregnant women who experienced anemia during pregnancy. The data collection technique in this research is secondary data, namely data obtained from the medical records of the Batua Community Health Center, Manggala District. In the research, the instrument used was an observation sheet made by the researcher based on theory. The data analysis used is univariate analysis and bivariate analysis using SPSS. The results of the research show that based on the chi square statistical results, the Fisher Exact Test value was obtained = 0.027 < α 0.05, which shows that maternal age is a factor related to the incidence of anemia in pregnant women at the Batua Community Health Center, Manggala District, Makassar City, then based on the chi statistical results square, the Fisher Exact Test value was obtained = 0.012 < α 0.05, which indicates that pregnancy spacing is a factor related to the incidence of anemia in pregnant women at the Batua Community Health Center, Manggala District, Makassar City.

The purpose of this discussion is to find out the thoughts of educational sociologists Emile Durkheim, Aguste Comte, Max Weber, Karl Max, and George Simmel regarding Islamic education. This discussion uses the library research method using data sources from journals and books related to the discussion theme. The research results showed that educational sociology figures such as Emile Durkheim, Aguste Comte, Max Weber, Karl Max, and George Simmel were sociological figures from the classical era. Emile Durkheim pioneered the development of sociology through research on societal institutions and social processes as well as his thoughts on Islamic education. Aguste Comte stated that sociology must be based on observation, comparison, experiments and historical methods. Max Weber, he introduced the vestehen (understanding) approach, which consists of exploring the values, beliefs, goals and attitudes that guide people's behavior which gives rise to social behavior. Karl Max stated that sociology can be used as a weapon to liberate society from the capitalist system so that a classless society can be achieved, and according to George Simmel society is a process that is ongoing and continuously developing. So, the thoughts of sociological figures regarding education are that schools cannot be separated from society, cooperation between schools and community figures needs to be formed, the child socialization process needs to be improved so that children are able to grow and develop in society.

Education is the most important sector in the rise of a nation and state. The pattern of education in Indonesia has undergone many changes from time to time, many changes have been raised or these changes, one of which is the emergence of an independent curriculum and creating a P5 learning program. This P5 learning runs effectively. With this P5 or Pancasila Student Profile is a good influence and reference in developing student competence and character which is the main goal of this independent curriculum. P5 has 5 dimensions, namely; The values of mutual aid, social justice, democracy, the One and Only God, and just and civilized humanity. This study aims to illustrate the importance of the role of P5 in Catholic Religious Education or other learning. The research methods that children use are observational research methods and use literature review research methods, and several other sources such as articles, journals, related books.

This research aims to determine the influence of education on creativity and innovation in entrepreneurship. Entrepreneurship education can arouse the spirit of entrepreneurship. An entrepreneur requires tenacity and skills in running a business. Mastering, understanding and applying one's abilities in running an entrepreneur cannot be separated from the ability to understand entrepreneurial knowledge. Entrepreneurship education is a process of motivating students to recognize the environment and open their own business (entrepreneurship), create different values by devoting the necessary time and effort, also bear financial risks, bear the accompanying psychological and social impacts, and receive monetary rewards. . Entrepreneurship education has a big influence on entrepreneurial motivation, being motivated to become an entrepreneur, being able to create your own business activities, building attitudes, mentality and character.

The purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store. The sample in this study was furniture buyers at the Udin Surya Store who met with researchers from June to July 2023 using incidental sampling techniques and the number of samples obtained was 50 people. Buyers as the sample in this study were given a questionnaire consisting of 25 statements. Responses to the questionnaire were tested for validity and reliability before multiple linear regression analysis was carried out using the SPSS application. The results of testing the research instrument, namely the questionnaire, show that the 25 statement items are valid because r count > r table. Apart from that, all statements are reliable because the Cronbach's Alpha value is > 0.60 (0.915 > 0.60). The regression equation obtained is Y = 7.308+0.015X1+0.168X2 +0.199X3+0.535 X4. The correlation coefficient value is 0.789, this shows a strong relationship between consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on the decision to purchase (Y) furniture at the Udin Surya Store. The coefficient of determination value is 0.589, which means that consumer behavior consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store is 58.9% while the remaining 41 .1% is influenced by factors not included in this study. Simultaneous testing shows that the value of Fcount > Ftable (18.553 > 2.58) so it can be concluded that there are consumer behavior variables consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) which influence jointly on decision to purchase (Y) furniture at the Udin Surya Store. Next, a partial test was carried out by looking at the calculated t value for each sub-variable of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4), each of which was 0.052; 1,283; 1,211; 4.804 which when compared with the t table of 2.01410, then psychological (X4) is 4.804 > 2.01410, the dominant influence on purchasing decisions (Y) for furniture at the Udin Surya Store because t count > table. Meanwhile, culture (X1), social (X2), personal (X3) do not have a significant effect on purchasing decisions (Y) for furniture at the Udin Surya Store because the calculated t value < t table.

Religious values aare very important in education. These values also influence the way everyone behaves in the organization. Religious values such as human connection with Allah SWT, the seriousness of conscience, and other religious values are internalized as part of the organizational culture. Apart from that, research has shown that the application of Islamic values in organizational culture such a worshio, trust, responsibility, fairness, ihsan, mutual hep, makes organizations more Islamic. Overall, religious values, especially in the Islamic context, provide a strong moral and ethical foundation for building organization that are sustainable, humane and full of good vibes.

One way that shareholders might evaluate financial performance is by looking at Economic Value Added (EVA). Economic Value Added (EVA) is a tool that this study intends to use to examine PT Indofood Sukses Makmur Tbk's financial performance. This study employs a quantitative approach to descriptive research. With PT Indofood Sukses Makmur Tbk as the study's subject. The quantitative data used in this study was gathered from secondary sources, including the IDX website and the yearly financial statements of PT Indofood Sukses Makmur Tbk for the years 2018–2022. Based on the data, it seems that PT Indofood Sukses Makmur Tbk. had respectable, although variable, financial success from 2018 to 2022 as measured using the Econoimic Value Added (EVA) technique. An EVA result that is positive indicates this. A good EVA shows that PTIndofood Sukses Makmur Tbk. is able to provide economical added value, the firm operates effectively, and the prosperity of shareholders grows; nonetheless, the company did achieve a negative EVA in 2022.

The Nusantara Real Work Lecture on Religious Moderation is a priority program of the Indonesian Ministry of Religion focusing on community service through collaboration with Religious Universities in realizing religious moderation at KKN locations. In this case, Tewang Rangkang Village became the selected village by the Ministry of Religion by implementing a competition program, namely the organizer of the Christian Guidance Committee for Religious Moderation to become a Religious Moderation Village. The aim of the NMB KKN is to strengthen the religious values of the Tewang Rangkang Village community through the main and superior work program of group IX of the Nusantara KKN Religious Moderation. The NMB KKN implementation method uses a type of research and service, namely PAR Participatory Action Research or action research involving the community, the Tewang Rangkang Village government and the Elementary School and Junior High School Education sectors in facing the excesses of globalization with a lack of community participation in religious activities and a lack of ability to realize moderation. religious. The results of the NMB KKN for 40 days showed that Tewang Rangkang Village had become a Religious Moderation Village by being able to implement the 4 pillars of religious moderation, namely diversity based on ideology, non-violence, tolerance and accommodating local culture. Based on the main and superior work program of Group IX, there is the principle of sustainable development as one of the elements of PAR. Furthermore, the results of NMB Group IX KKN can have an impact on all parties involved through the socialization of religious moderation at the educational levels of SDN 1 Tewang Rangkang, SDN 2 Tewang Rangkang, SMPN 2 Tewang Sangalang Garing and the output obtained, namely inter-religious religious competitions (Islam, Christianity, Hinduism). so as to create harmony between religious communities which is an embodiment of the values of religious moderation at the KKN location in Tewang Rangkang Village, Tewang Sangalang Garing District, Katingan Regency.  

The purpose of this research is to describe the value of the struggle of two friends, namely Ben and Jody, in a literary work by Dee Lestari entitled the philosophy of coffee. This short story tells the story of Ben and Jody's successful struggle to make their dreams come true. The struggle makes two friends, Ben and Jody, ambitious in brewing coffee to gain profit and turnover. From this novel it can be seen that struggle and consistency can make someone achieve success. The method used is descriptive method. The source of this research uses data from the literary work used entitled Dee Lestari's Coffee Philosophy. The theory in this research is based on Joyomartono's theory, there are five types of struggle values, namely the values ​​of willingness to sacrifice, unity, respect, patience, and the spirit of never giving up, cooperation.

Anxiety is one of the complaints of patients with Chronic Kidney Failure (CKD) undergoing hemodialysis. CAM (Complementary Alternative Medicine) therapy as a substitute for drugs using lavender aromatherapy is expected to reduce anxiety levels in CKD patients who are undergoing hemodialysis therapy. The aim of the study was to determine the effect of inhaled aromatherapy on reducing anxiety levels in CKD patients undergoing hemodialysis at Grandmed Lubuk Pakam Hospital. This type of research is quantitative research with a pre-experimental research design with one group pre-test and post-test approaches. The sampling technique in this study was total sampling with a total of 20 respondents. Data analysis was carried out using the sample paired t-test. The results of the study obtained a p-value of 0.00 where the p-value was <0.05, it can be concluded that there was a significant effect after being given inhaled aromatherapy to decrease anxiety values in CKD patients at Grandmed Lubuk Pakam Hospital. The conclusion in this study is that lavender inhalation aromatherapy has a significant effect on reducing anxiety levels in CKD patients undergoing hemodialysis and it is recommended for health workers to further improve anxiety management with non-pharmacological measures.

Islamic communication styles outline a number of principles that teach us how to communicate with other people.This hinders the use of appropriate language, which is clear, concise, and respectful of others.In Islam, true communication is based on the concept of "husnul khotimah," or sincere reflection.These principles can be applied in an organizational context to strengthen ties between team members and external parties.For example, it's important to use sharp and smooth tools and to avoid using words that hurt other people's feelings.In addition, communication skills are highly valued in Islam.That is to say, it does not only convey the message but also hinder the dissemination of information about palm oil or fitnah.Maintaining open communication is also important; this means describing what we say, how we say it, and how we convey it.In an organizational context, Islamic principles-based communication techniques can strengthen trust and productive.

Introduction: Low birth weight babies are babies weighing <2500 grams. Babies with LBW tend to experience hypothermia and infection, so an effort needs to be made to prevent this, one of which is by using the KMC method. Kangaroo Mother Care is a treatment for low birth weight babies that involves making direct contact between the baby's skin and the mother's skin.Objective: This study aims to determine the effect of the kangaroo method on weight gain in LBW babies at Duren Sawit RSKD.Method: This research is a quasi-experimental quantitative study with a pretest- posttest one-group design. The sample in this study consisted of 20 babies with LBW who were selected using a purposive sampling technique. The instruments in this study were KMC management SOPs and observation sheets. Data collection was carried out 2 times, namely before being given the KMC method and after being given the KMC method. Data processing using the SPSS computer program using the Wilcoxon analysis test. Results: Most of the mothers were aged 20–35 years, namely 11 people (55.0%), and most of the babies were female, namely 12 people (60.0%). Before being given the kangaroo method, all babies experienced low birth weight, where the baby's weight was in the minimum BB category, namely <2500 grams for 20 people (100.0%). After being given the kangaroo method, most of the babies with LBW had a weight in the normal weight category, namely ≥2500 grams, as did as many as 12 people (60.0%). The results of the Wilcoxon test analysis show a p-value of 0.001, which means that there is an effect of the KMC method on increasing LBW weight at the Durem Sawit Hospital in 2023. Conclusion: There is an effect of the KMC method on increasing LBW weight at the Durem Sawit Hospital in 2023.

This study was conducted to determine the fair value of shares of banking sector companies for the period 2022. We evaluated the stocks of five companies listed on the Indonesia Stock Exchange based on two approaches: the dividend discount model and the price-to-earnings ratio . The survey results of five companies show that two companies are undervalued and three companies are overvalued. If an investor is undervalued, he can decide to buy the stock, while an overvalued investor can sell the stock.

The aim of this thesis is to determine the influence of service quality on customer satisfaction with People's Business Credit (KUR) financing at Bank Syariah Indonesia Sub-Branch Office (KCP) Paser Tanah Grogot. Based on the Validity Test which contains 26 statement items, it is declared valid, because rcount > rtable, with an rtable value of 0.3120. The results of the Reliability Test which contains 26 statement items are declared reliable, because the Cronbach alpha value is greater than 0.6 then the Multiple Linear Regression Equation which contains the value of each variable is Y = 1.488 - 0.001X1 + 0.313X2 - 0.035X3 - 0.216X4 + 0.560X5. Based on the Correlation Coefficient Test (R), it shows a value of 0.760 and is in the Coefficient interval 0.60 – 0.799, which means there is a strong influence between Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) on KUR Financing Customer Satisfaction (Y). The results of the Adjusted R Square Determination Coefficient (R2a) show a value of 0.515 or 51.5%, which means that Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) provide a percentage contribution or the contribution that influences the KUR Financing Customer Satisfaction variable (Y) at Bank Syariah Indonesia KCP Paser Tanah Grogot is 51.5% while the remaining 48.5% is contributed by other variables not included in this research. The results of the F test calculation analysis (simultaneous) obtained an Fcount value of 9.295 and Ftable using a significance level of 0.000 while the Ftable value was 2.49. So Fcount is 9.295 > Ftable value is 2.49 and the hypothesis test is accepted because there is a significant influence on KUR Financing Customer Satisfaction. The results of the t test calculation analysis show that the t value of the Reliability variable (X2) is 3.341 with a significant level of 0.002, Empathy (X5) is 4.017 with a significant level of 0.000 which has an influence on KUR Financing Customer Satisfaction (Y). Meanwhile, the t-calculated value of Direct Evidence (X1) is -0.007 with a significant level of 0.995, Responsiveness (X3) is -0.187 with a significant level of 0.853, and Guarantee (X4) is -1.819 with a significant level of 0.078 and has no effect on KUR Financing Customer Satisfaction (Y). Based on the calculations above, the Empathy variable (X5) has a dominant influence on KUR Financing Customer Satisfaction (Y) with a t value of 4.017 with a significance level of 0.000. Thus, the second hypothesis in Chapter II which states that the Guarantee variable (X4) has a dominant influence on KUR Financing Customer Satisfaction (Y) is not proven correct (H0 is accepted Ha is rejected).

The purpose of this research is to determine the influence of communication, teamwork, creativity on the performance of civil servants at the Paser Regency Regional Revenue Agency (BAPENDA). From the results of the validity test of 18 valid statements and the significant limit of rtable is 0.05 and the two-sided test, the rtable value is 0.2876 while rcount > rtable for each statement in this study. The results of the reliability test, the Cronbach Alpha value is 0.903, the N of items is 18. From the results of data analysis and data tabulation, it can be seen that the results of the regression equation are Y= 0.477+0.404 X1+0.245 X2+0.242X3. Based on the calculation results, the R value (correlation coefficient) of 0.842 is at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables communication (X1), teamwork (X2), and creativity (X3) on performance. employee (Y). The Adjusted R Square value (coefficient of determination) is 0.688 or 68.8%. This shows that the variables communication (X1), teamwork (X2), and creativity (X3) contribute or contribute an influence of 68.8% to the performance of civil servants (Y) at the Paser Regency Regional Revenue Agency (BAPENDA). Meanwhile, the remaining 31.2% was influenced by other variables not included in this research. The Fcount test results obtained a value of 34.796 with a significance level of 0.000 while the Ftable value was 2.82 (3:43). So Fcount is 34.796 > Ftable value is 2.82. This means that there is a joint influence between the variables communication (X1), teamwork (X2), and creativity (X3) on employee performance (Y).  The results of the t test obtained a Communication tcount (X1) value of tcount 3.094 > ttable 2.017 with a significance level of 0.003 < 0.05. So H0 is rejected and Ha is accepted. Teamwork (X2) tcount is 2.454 > ttable is 2.017 with a significance level of 0.018 < 0.05. So H0 is rejected and Ha is accepted. Creativity (X3) tcount is 1.983 < ttable is 2.017 with a significance level of 0.054 > 0.05. So H0 is accepted and Ha is rejected.