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In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

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.

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.

The Ulu script is a form of native South Sumatran cultural heritage that lives among the Uluan (inland) people of South Sumatra. As a form of original regional writing tradition, it is important to preserve the Ulu script among the younger generation so that this cultural heritage is not lost. However, due to the lack of knowledge and understanding of the younger generation, the Ulu script seems to be foreign. Therefore, this training is important apart from aiming to provide understanding and also to preserve cultural heritage. The method in this training is through introduction, understanding letters, punctuation and direct training practice. As a result of this training, participants can understand the basic letters of the Ulu script and practice writing directly either through conventional media or through digitalized MS Word.

For the first time in Indonesia, banking regulations have begun to be systematically regulated in Law no. 14 of 1967 which discusses the principles of banking is used as a guideline for the regulation of banking in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, therefore it is necessary to specifically establish sharia banking itself in a law, with the establishment of Law no. 21 of 2008 concerning sharia banking. For a long time, banking in Indonesia has made law no. 14 of 1967 concerning the basic principles of banking as guidelines for every bank in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, so a law that is clearer and complements the shortcomings of the previous law is needed. Therefore, Law no. 21 of 2008 concerning sharia banking. The final conclusion in this research is that the public recognizes and prefers sharia banking as regulated in Law No. 21 of 2008 because this law can explain and answer specifically the problems that exist in society regarding banking in Indonesia and with the birth of law no. 21 of 2008 is expected to provide justice and togetherness to all Indonesian people based on sharia principles which refer to Islamic law in order to achieve equal distribution of social welfare.

One of the technological developments in the economic sector that has had a big influence is Fintech, which is an innovation in the field of technology in terms of transactions for giving and receiving loans, without having to meet face to face, or what is better known as online loans. The legal provisions governing conventional agreements are the same as the legal provisions governing online agreements. Due to the negative impact of illegal online loans, it is necessary for the Community Service Team (PkM) of the Faculty of Law, University of Semarang (USM) to hold outreach and counseling with the theme "Increasing Understanding of the Trimulyo Genuk Semarang Community Regarding the Legal Aspects of Online Loan Agreements". This activity uses 5 (five) methods, namely, pre-test, counseling, question and answer, post-test and evaluation methods. The results of this activity showed an increase in public understanding by 69.2%.

Copyright is a crucial part of Intellectual Property Rights (can be called IPR). It is an exclusive right of the creator which arises automatically based on declarative principles after a creation is realized in real form. In this case, Dhani Ahmad Prasetyo or more familiarly known as Ahmad Dhani, is the leader of the Dewa 19 music band, which is one of the legendary bands in Indonesia. Since Ahmad Dhani's creative work is one of the souls of the music scene in Indonesia, he forbids anyone from being a professional singer to perform his work for conventional needs. This is also in force to the former vocalist of Dewa 19, namely Once Mekel. He officially pursues a solo career who often performs Dewa 19 songs for commercial purposes without giving royalties. This is a violation of the copyright of a song and must be fulfilled by royalties towards the creator of the original musical work, namely Ahmad Dhani as the creator of the work. The research method in this study used descriptive-analytic research with normative juridical methods. Copyright is regulated in Law Number 28 of 2014 concerning Copyright. Commercial use of copyrighted works without permission will be subject to sanctions in accordance with the provisions of Article 113 paragraph (2) of Law No. 28 of 2014, with a maximum imprisonment of 3 (three) years and/or a maximum fine of IDR 500.000.000 (five hundred million rupiah)

The Covid-19 pandemic has occurred. Since 2019, almost all countries in the world have experienced it. The Indonesian population is experiencing a pandemic that causes millions of people to experience difficulties, one of which is economic factors, namely in paying off debt or murabaha financing at Islamic banks and conventional banks. This is due to a decrease in daily income. If these conditions are not addressed properly, it will result in a decline in the economic growth of a country. This article aims to examine the application of the Qur'an Surah Al Baqarah verse 280 to the gift of restructuring murabahah financing to customers affected by the Covid-19 pandemic. The researcher used the literature review method. In addition, this study also uses a narrative analysis method to describe the reality that occurs in the field and conducts interviews with customers and the Bank. The research study conducted in this article shows that the application of Surah Al Baqarah verse 280 during the Covid-19 pandemic can be a solution to maintain the level of economic growth in Indonesia.

The postpartum period (puerperium) is the period that begins after 2 hours postpartum and ends when the uterus returns to its pre-pregnancy state, lasting 6 weeks. The postpartum period is an important thing to pay attention to in order to reduce maternal mortality. Perineal rupture is a tear caused by spontaneous birth of a baby, either by using a tool or action. Perineal wound care is important to prevent infection of the reproductive organs, one method of perineal wound care is non-conventional therapy using red betel leaf (Piper crocatum) boiled water which contains flavonoids, alkaloids, polyphenolic compounds, tannins and essential oils which are known to has antibacterial activity. The purpose of this study was to determine the effectiveness of red betel (Piper crocatum) cooking water for perineal wound healing in postpartum mothers. This research is a quantitative study with a population of all postpartum mothers with perineal wounds at PMB Rica Merdekawaty with a total sample of 30 respondents consisting of the intervention group and the control group. The data that was collected was then analyzed using the chi square statistical test (p value = 0.029). Based on the chi square analysis, it showed that red betel leaf boiled water was effective in healing perineal wounds in postpartum mothers.

Banten Batik own distinctive characteristics _ And unique because it's on the side every the motive tell a story history legacy culture sultanate offerings in the form of culture , society sultanate Banten . In effort For conserve And protect batik then required introduction to world various various batik motifs in Indonesia and its history. Research qualitative emphasize exists complaint from Heritage batik craftsmen Banten in the Citra Gading Complex , Village Karundang , sub-district cipocok , city attack , against low sale of Heirloom batik Banten . In fact , the number of batik produced is not comparable with number of batik sold . It means more many batiks do not sold , compared to those sold . Temporary system sales carried out by Heritage batik craftsmen Banten in the complex image Gading , village Karundang , sub-district cipocok , city attack , banten , that is system sale conventional . Through promotion between batik craftsman , neighbor , nor batik buyers . The aim is to help , marketing system conventional This not enough maximum to sale of heirloom batik offer . So , it is necessary breakthroughs new For push sale of heirloom batik offer . Wrong One Current problem _ this , that is constraint on batik marketing , which continues experience decline . The reason is the height competition between batik craftsmen . So , total more batik production a lot , in comparison with batik sold , as long as this is the sales process use system Sale conventional . Promotion , take advantage fellow batik craftsmen as well batik buyers . Craftsman Not yet Can take advantage progress technology . So , reach market only limited local to Serang City . for push its height batik sales , with use system digital marketing sales . stages to be done in the digital marketing process of selling heirloom batik offer . including , making webset official special on the page specifically www.batikpusakabanten.com website This under control Heritage Batik Center Banten complex image Gading , sub-district Karundang, subdistrict cipocok , city attack . For speed up the promotion process And sales , then The website www.batikpusakabanten.com will be later will strengthened with it was formed account Facebook , Twitter, Instagram , and networking social other with the same theme buy batik.dalam webset that , too available features interesting , that's the goal For make it easier service ordering .

Banten Batik own distinctive characteristics _ And unique because it's on the side every the motive tell a story history legacy culture sultanate offerings in the form of culture , society sultanate Banten . In effort For conserve And protect batik then required introduction to world various various batik motifs in Indonesia and its history. Research qualitative emphasize exists complaint from Heritage batik craftsmen Banten in the Citra Gading Complex , Village Karundang , sub-district cipocok , city attack , against low sale of Heirloom batik Banten . In fact , the number of batik produced is not comparable with number of batik sold . It means more many batiks do not sold , compared to those sold . Temporary system sales carried out by Heritage batik craftsmen Banten in the complex image Gading , village Karundang , sub-district cipocok , city attack , banten , that is system sale conventional . Through promotion between batik craftsman , neighbor , nor batik buyers . The aim is to help , marketing system conventional This not enough maximum to sale of heirloom batik offer . So , it is necessary breakthroughs new For push sale of heirloom batik offer . Wrong One Current problem _ this , that is constraint on batik marketing , which continues experience decline . The reason is the height competition between batik craftsmen . So , total more batik production a lot , in comparison with batik sold , as long as this is the sales process use system Sale conventional . Promotion , take advantage fellow batik craftsmen as well batik buyers . Craftsman Not yet Can take advantage progress technology . So , reach market only limited local to Serang City . for push its height batik sales , with use system digital marketing sales . stages to be done in the digital marketing process of selling heirloom batik offer . including , making webset official special on the page specifically www.batikpusakabanten.com website This under control Heritage Batik Center Banten complex image Gading , sub-district Karundang, subdistrict cipocok , city attack . For speed up the promotion process And sales , then The website www.batikpusakabanten.com will be later will strengthened with it was formed account Facebook , Twitter, Instagram , and networking social other with the same theme buy batik.dalam webset that , too available features interesting , that's the goal For make it easier service ordering .

Money is an important component of existence. We call the system created by the exchange of certain contracts a financial transaction. These exchanges are simply an attempt to meet basic needs. Muhammad Baqir Ash Sadr consistently discusses the state of Islamic economics in his writings, consistently stating his rejection of colonial economics (conventional economics). The traditional economic perspective on economics and the true understanding of economics are not the same. This view is based on the scientific theory of economics which argues that scarcity of resources in the economy causes economic problems. According to M. Umer Chpra, everyone who pursues entrepreneurship is naturally influenced by their worldview and assumptions about the nature of the universe and human existence.

Based on research conducted in SMK NU 01 Kendal, especially in fashion drawing learning in class X busana butik still uses conventional learning with blackboard media, the learning media is less effective because it requires a lot of energy and time for learning material that contains many pictures and tutorials that need to be delivered repeatedly. This study found a solution that is the design of learning media using the Computer Assisted Instruction (CAI) method, a system for delivering interactive multimedia-based learning with instructional material presented by means of a computer or computer system., so that it can help teachers deliver material effectively, and make students learn with high motivation because they are interested in multimedia systems that are able to present the appearance of text, images, videos, sounds and animations. The validation value by media experts shows that the value of 3.1 is classified as good / valid, and the validation results from material experts show a value of 3.5 which is categorized as very good / very valid, and an increase in the percentage value of effectiveness from 50.4% to 81.7%. and there is time efficiency, one of material such as collar images can save up to 18 minutes.

Character education is important for every individual, especially in terms of environmental awareness. Good character can be formed through education at school. Caring about the environment is important because it will have many positive impacts on every individual. To make this happen, it can be done by instilling various character values in students from an early age. This study aims to strengthen understanding of the importance of protecting the surrounding environment, especially for students at the River School, Gunung Anyar, Surabaya. This study uses conventional learning methods, question and answer methods and technology-based learning methods. In fact, this school has slowly shaped the students' character regarding caring for the environment. It is known that students are able to understand how to protect the environment.

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

The function of this study is to determine the concept of sustainable development and its principles.To develop a development plan based on the concept of sustainable development, it is necessary to understand what elements are needed as well as what factors and tools are needed to develop sustainably. The pillars of sustainable development are economic sustainable, socially sustainable and environmentally sustainable, all of which must develop in a balanced manner; otherwise development will be trapped in conventional development models that emphasize economic growth alone and leave social and environmental development behind. In addition, for the success of sustainable development, the need for social capital that is able to maintain good cooperative relations between various government agencies both vertically and horizontally, as well as synergy between the government, private sector and the community with a multi-party approach from the three groups. in the preparation of environmentally sound development plans and policies

Knowledge of usury and religiosity is one of the influencing factors in making the decision to save at a sharia bank. There are still many students who already know about usury but still use conventional banks instead of using Sharia. This is the background to the research entitled knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. This research aims to determine the partial and simultaneous influence of knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. In this study, a descriptive quantitative method was used with 172 respondents with the technique used in sampling was Stratified Random Sampling, which is a sampling technique according to the population size in each strata, where in this study it was divided into 4 strata, namely sharia banking students, FEBI UIN Sutha Jambi semesters V, VII, IX, and XI. The data analysis techniques used in this research are data quality testing, classical assumption testing, hypothesis testing, multiple linear regression analysis, coefficient of determination and effective contribution testing. The results of the research show that: (1) It was found that partially and simultaneously there was a significant influence of the variables knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. (2) the variables of knowledge of riba nasiah and religiosity have a positive effect (move in the same direction) on students' interest in saving in sharia banks (3) the result of the Adjust R2 coefficient value is 0.492. This illustrates that the contribution of the variables of knowledge of riba nasiah and religiosity is 49.2% and the remaining 50.8% is influenced by other variables outside this research. And in terms of effective contribution, it shows that the variable knowledge of riba nasiah and religiosity contributed 49.7%. The variable with the most influence in this research is the variable knowledge of riba nasiah, which is 25.1%. From the results of this research, researchers see and realize that there are still many sharia banking study program students who use conventional banks. In fact, there are still those who don't understand about usury and religiosity even though they have studied this during lectures. Students' ignorance about usury and religiosity could be one of the factors that influence them in choosing which bank to use for savings or transactions.

In the era of the new normal, maintaining health and hygiene has become critically important, especially in preventing the spread of viruses. One effective way to achieve this is through regular handwashing. Schools are particularly susceptible to the transmission of viruses and bacteria, which is why it's crucial to implement an effective hand sanitizer system. However, the use of conventional hand sanitizer bottles that require manual pressing or opening still carries the risk of virus transmission. Therefore, there is a need for the development of an automatic hand sanitizer system to reduce the risk of virus transmission. This research aims to design an Arduino-based automatic hand sanitizer system at SD Kanisius Genuk. The automatic hand sanitizer system utilizes an ultrasonic sensor to detect the distance between an object, in this case, a hand, and the hand sanitizer. When the hand approaches within a certain distance, the hand sanitizer fluid is dispensed automatically through a mini 5V pump. Additionally, the device features a liquid level sensor that provides information about the hand sanitizer fluid level via an LCD screen. The theoretical significance of this research lies in enriching knowledge about programming using the C++ programming language in designing an automatic hand sanitizer system. Furthermore, the research is expected to enhance creativity, innovation, and knowledge development in response to technological advancements. The practical benefits of this research include facilitating students, teachers, and guests at SD Kanisius Genuk in using the automatic hand sanitizer, thus reducing the risk of virus transmission. Additionally, this research can serve as a reference for universities and contribute to the field of human resource management knowledge.

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.