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PT X is a company in the field of national project construction. PT X's operational activities are sales of goods and installation services. The method used is descriptive qualitative. Cash receipts by PT X begin with the receipt of purchases of goods by the cashier which will then be submitted to the sales department to be recorded. The sales department will submit to the warehouse department. While cash disbursements begin with employees submitting checks as proof of expenditure to the cashier and then will be processed by the accounting staff. PT X's cash receipt accounting system is in accordance with the theory that requires cash receipts to have sales functions, cash functions, shipping functions, and accounting functions in them. In addition, PT X's cash disbursements are also in accordance with the theory that requires cash disbursements to have cash functions and accounting functions in them.  

With the potential for various economic impacts in the Holtekamp Coastal Area due to the construction of the Youtefa Bridge, it is necessary to analyze the multiplier effects in the Holtekamp Coastal Area. In this study, the researcher used a combination of qualitative and quantitative research methods called a mixed research method. In this method, the researcher simultaneously collects qualitative and quantitative data sourced from questionnaires, observations, and document studies. The data analysis methods used in this study include the Likert Scale, descriptive analysis, and multiplier effect analysis. The results of this study indicate that the overall perception of the community, both business actors, local workers, and tourists, towards every tourism condition in Holtekamp Beach is ranked Moderate to Very Good. However, several aspects still need to be considered, including street lighting, less than optimal, and the availability of souvenirs, which still needs to be improved. Overall, the Holtekamp Beach tourist area has had a considerable impact, which can be seen from the results of the multiplier value calculations, which show a value greater than one (>1), including the Keynesian Income Multiplier value of 1.51, the Ratio Income Multiplier type I value of 1.66 and the Ratio Income Multiplier type II value of 1.80.

The road network has a positive role in economic growth in the short term creating jobs in the construction sector and in the medium and long term it will support increasing the efficiency and productivity of related sectors. This infrastructure is the answer to the needs of Grobogan Regency to encourage economic growth, by helping to overcome poverty, improve the quality of life, support the growth of economic centers and increase the mobility of goods and services and reduce the cost of investment activities. The road network system must be able to support the activity system in the form of spatial planning, increasing accessibility that can spread economic growth evenly. Purwodadi, which has been designated as part of the National Strategic Area (KSN) based on Presidential Regulation (PERPRES) Number 60 of 2022 concerning the Spatial Plan for the National Strategic Area of ​​the Kendal, Demak, Ungaran, Salatiga, Semarang, and Purwodadi Urban Areas, must receive sufficient support for its development. In addition, Grobogan Regency is also a regency that has the highest movement attraction in Central Java. National Transportation Origin Destination Prediction (ATTN) Data 2023 shows that the movement pull (people/year) regionally in Central Java Province, Grobogan is the district with the sixth highest pull after Cilacap and Banyumas. To support the spatial structure/activity system, it is absolutely necessary to have an agreed road network system planning document that can guarantee integration between development centers, an accurate database, and consistent policies. In other words, activity system planning must be supported by a Road/Transportation Network System based on the appropriate road network function and hierarchy. Thus, the preparation and development of the road/transportation network system in Grobogan Regency is expected to support the regional development vision as outlined in the Regional Development Program (Propeda) and Strategic Plan (Renstra).

The basic principle of PAH is to channel rainwater that falls on the roof surface through gutters to be collected into a reservoir tank. Then the overflow of water that comes out of the full reservoir tank is channeled into an infiltration well. The culture of making PAH and SURES has been widely practiced in many countries. Technologically, PAH and SURES are not difficult technologies, the materials and construction can be done by the community itself. If the culture of harvesting rainwater and absorbing overflow water into the ground is socialized, then a number of benefits will be obtained, including: cheap clean water sources, increasing the amount of groundwater reserves and reducing runoff that can prevent an area from puddles and flooding.

Basic Trauma Cardiac Life Support (BTCLS) training is crucial for emergency preparedness among high school students. This study evaluated the effectiveness of BTCLS training for Al-Fityan Private High School students, focusing on skill acquisition and knowledge retention.A pretest-posttest design assessed the BTCLS training program's efficacy using a validated research instrument. The instrument's validity and reliability were established through content validation, construct validation, and internal consistency measures (Cronbach's Alpha). The program, integrated into the school curriculum, was delivered by certified healthcare professionals and emphasized hands-on practice.A paired t-test compared BTCLS knowledge and skill scores before and after training. Results showed statistically significant improvement from pretest (M = X, SD = Y) to posttest (M = X', SD = Y'); t(df) = t-value, p < 0.05. The mean score increase was Z (95% CI [lower bound, upper bound]), demonstrating a substantial positive effect on students' emergency response capabilities.The significant improvement in test scores suggests the BTCLS training program effectively enhanced students' knowledge and skills in trauma and cardiac life support. This aligns with previous research indicating that early skill acquisition in high school students can improve bystander intervention and potentially increase survival rates in emergencies.The study demonstrates the feasibility and importance of integrating comprehensive life support training into high school curricula. Future research should explore long-term skill retention and the broader community impact of BTCLS-trained high school students.

Conflict is a situation where there are differences of opinion or interest between one individual and another individual. This research aims to describe conflict, conflict management, the importance of conflict management and the principles of conflict management in organizations, especially education. The type of research carried out is literature study. Data collection through books, accredited national journals related to research studies. The process of searching for articles and books via Google Scholar, collecting articles and books related to research studies, starting with 3 books with ISBNs about conflict management and 10 national articles. Data analysis used screening by selecting 10 journals and books and then selecting 5 articles to find study topics in more depth. The results of this research are (1) The definition of conflict is a condition that arises when there are differences of opinion or views between individuals, groups or organizations (2) conflict management is constructive action that is planned to regulate situations that should not occur by the parties involved. conflict in organizations (3) Conflict management includes at least three main stages, namely conflict planning analysis, conflict assessment and conflict resolution (4) There are six principles in conflict management so that it does not cause more serious problems.

As time progresses, language has become one of the diplomatic tools used in the international arena. In South Korea, interest in the Indonesian language has been growing, as evidenced by the increasing number of students showing interest in learning it each year. The author identifies an urgency to monitor the perceptions formed when foreign nationals learn Indonesian—in this context, South Korean society. This research seeks to elaborate on the cultural perceptions that emerge with the presence of the Indonesian language in South Korea. The aim of this study is to understand how the construction of cultural perceptions takes shape in the minds of South Koreans when they learn Indonesian. A descriptive qualitative research method was used, with data collection techniques in the form of interviews. The findings of this study indicate a shift in cultural perceptions of Indonesia, with Indonesian language learning fostering curiosity about Indonesian culture. Ultimately, this indirectly plays a role in promoting Indonesian culture. This shift is evident both in the mindset and in social interactions within the student community learning Indonesian.

Teachers are the pillars of the development of society's building blocks, i.e., the students; therefore, for the effective and constructive nourishment of the students, the performance of the teachers must be excellent with the support of external elements. To empirically analyse teachers' performance, this study employed a quantitative research technique, elucidating the influence of school environment, character development, and school administration on teachers' performance levels through the mediation of the efficacy component of individual personality. The study targeted high school teachers in Indonesia, collected data purposefully using a survey instrument, and used a total of 227 legitimate and effective responses to compile the results. The research found substantial results for all direct interactions, and mediation was recommended for the school climate and teacher performance. The study added a fresh piece of evidence to the literature by shedding light on the impact of external environmental elements at the school level on teachers' performance.

Islamic education is equally important in a Muslim's life as any other level of education. To assess the successful inclusion of Islamic education in Indonesian higher education institutes, this study looked into the successful execution of the Islamic education curriculum via the education management system. The study used a qualitative research approach, with higher education institutes inside Indonesia's demographic boundaries being investigated and data collected. Semi-structured interviews were used to obtain data from higher authorities and administrative workers who interact with the Islamic curriculum in higher education establishments. The data was analysed using thematic analysis, which resulted in various themes indicating several potential constructs that defined the successful implementation of the Islamic education curriculum, such as systematic approaches, cultural alignment, structured decision making, agile response systems, and so on. The contributions, limits, and future ideas are discussed in the peripheral portions of the study.

Conflict is a situation where there are differences of opinion or interest between one individual and another individual. This research aims to describe conflict, conflict management, the importance of conflict management and the principles of conflict management in organizations, especially education. The type of research carried out is literature study. Data collection through books, accredited national journals related to research studies. The process of searching for articles and books via Google Scholar, collecting articles and books related to research studies, starting with 3 books with ISBNs about conflict management and 10 national articles. Data analysis used screening by selecting 10 journals and books and then selecting 5 articles to find study topics in more depth. The results of this research are (1) The definition of conflict is a condition that arises when there are differences of opinion or views between individuals, groups or organizations (2) conflict management is constructive action that is planned to regulate situations that should not occur by the parties involved. conflict in organizations (3) Conflict management includes at least three main stages, namely conflict planning analysis, conflict assessment and conflict resolution (4) There are six principles in conflict management so that it does not cause more serious problems.

This study aims to review more deeply various literatures related to the effectiveness of the use of media and the application of learning theories in Islamic Religious Education, both in terms of increasing understanding of religious concepts and in the formation of student character. The research method used in this study is literature review, which aims to analyze various literatures and previous studies related to the use of media and the application of learning theory in Islamic Religious Education. The results of this study show that learning media in Islamic Religious Education (PAI) plays an important role as an intermediary to make it easier for students to understand the material in a more interesting and interactive way. Various media, from whiteboards to digital applications, help overcome limitations in learning and reduce verbalism. In Islam, the Prophet Muhammad gave a direct example as a learning medium, which is an important basis for the application of media in PAI. Learning theories also support the effectiveness of PAI learning. Theories such as behavioristic, cognitive, constructivistic, and humanistic are applied to form habits of worship, encourage understanding of concepts, and promote student experience and interaction. The combination of the right media with learning theory can increase students' motivation and understanding in PAI.

The need for adequate parking space is one of the main challenges for the Muhammadiyah University Magelang Campus along with the increasing number of student and staff vehicles. The current parking facilities are not able to accommodate the volume of vehicles, especially on days with high campus activity. This condition demands an effective parking management solution to optimize the use of available land and meet future parking needs. This research aims to analyze the management of parking space requirements on the Muhammadiyah University Magelang Campus as an alternative in handling parking facilities. This study uses systematic research methods, starting from reviewing previous research, problem identification, surveys, data collection from written references, to data processing and drawing conclusions. The analysis results show that the need for vehicle parking spaces on campus is greatest on Wednesdays, with a total requirement of 1,293 SRP, while the currently available parking capacity is only 839 SRP. This indicates that the existing parking capacity is not sufficient for the needs of vehicles parked on campus. Projections for the next five years show the need for parking spaces of 1,600 SRP in 2025, 1,468 SRP in 2026, 1,462 SRP in 2027, 1,383 SRP in 2028, and 1,348 SRP in 2029. Based on these data, it can be concluded that this will happen parking shortage on campus in the next five years. As a solution, this research recommends increasing parking capacity through the construction of new parking lots by increasing the number of parking floors on campus. In particular, it is planned to build a multi-storey parking building for motorbikes and additional parking spaces for cars with a more effective and efficient 60° angle parking pattern.

The enactment of Law Number 13 of 2022, concerning the Second Amendment to Law Number 12 of 2011 on the Establishment of Legislation, is a follow-up to Constitutional Court Decision No. 91/PUU-XVIII/2020 regarding the formal review of Law Number 11 of 2020 on Job Creation. However, during its formation process, Law Number 13 of 2022 can be considered as not meeting the criteria of an open cumulative law due to the Constitutional Court's decision. It is viewed as a tool to legitimize the flawed legislative process that followed the Court's ruling on Law Number 11 of 2020. The method used in this analysis is normative juridical, applying a statutory approach. The results of this research indicate that the reconstruction of substantive content using the omnibus law method in Law Number 13 of 2022 does not align with regulatory governance in Indonesia, which remains characterized by overlapping regulations—both horizontally and vertically—and is irrelevant to the existing decentralization system. The establishment of a National Regulatory Agency (BRN) is proposed as a constructive solution to ensure that the quality of academic drafts, methods, and regulatory content is thoroughly examined for feasibility, thereby creating a national regulatory system that is high quality, orderly, and optimal.

Reading is an interactive process where readers construct meaning from texts, relying on various skills, including comprehension. It is fundamental for learning and daily life, and its importance is underscored by the rise of information and communication technology (ICT), which facilitates access to information through tools like the internet. Online platforms, such as Wattpad, have emerged as popular resources for improving literacy among students, particularly in narrative texts. At SMPN 28 Bekasi, English is a compulsory subject, yet students face challenges in reading comprehension, especially in understanding narrative texts. Despite the implementation of the Kurikulum Merdeka, which focuses on project-based learning, many students struggle to meet reading standards. This research aims to investigate the impact of the Wattpad application on students' reading comprehension of narrative texts, given their difficulties and lack of engagement with traditional reading materials. The survey revealed mixed preferences among students, with strong leanings towards novels (45%), fiction (56%), and romance (44%). Short stories are less popular but still attract the interest of some readers. The majority of students (46.7%) use Wattpad daily, spending mostly 30-60 minutes per session. Many read 2-4 texts per month and often follow specific authors. About 60% of students use bookmarks regularly, while 66.7% prefer texts recommended by Wattpad. The note-taking feature shows mixed use, indicating varying levels of engagement. Reviews and ratings are very important to 83.3% of students when selecting texts. Students generally felt confident in following the storyline (83.3% often or always), analyzing characters (83.3%), and identifying the main conflict (83.3%). Most students apply information from texts in real life, frequently reread for clarity, and often create summaries. Overall, these findings demonstrate high engagement and understanding among Wattpad students, demonstrating their diverse reading habits and interactive use of the platform.

Character education is an important aspect in the formation of individuals with superior and moral personalities. Character education aims to foster positive values, discipline, responsibility, and social concern in students in order to be able to contribute constructively to the community and the surrounding environment. One of the important factors in the success of character education in schools is the visionary leadership of the principal. This research uses a qualitative approach with a type of case study that focuses on the visionary leadership of the principal of SMA Muhammadiyah Cikelet in developing the character of students in the school environment. The data sources in this study consist of school principals as the main informants, as well as teachers and education staff as supporting informants. Data was collected through in-depth interviews, field observations, and documentation. The results of the study show that the principal of SMA Muhammadiyah Cikelet has implemented visionary leadership effectively through the preparation of the school's vision and mission which is oriented towards the formation of religious character, discipline, and responsibility of students. The principal also plays a role as a motivator and role model, who is able to inspire and encourage all school residents, both teachers and students, to actively participate in creating a learning environment with character and noble character.

This study aims to analyze the role of the Articles of Association and Bylaws (AD/ART) in realizing an orderly and growing church. The Church as a spiritual and social organization needs an orderly system to achieve its ministry goals effectively and sustainably. Through a qualitative-descriptive approach, data was collected through literature studies, observations, and interviews with leaders and congregation members in several local churches. The results of the study show that AD/ART plays a role as a structural guideline that regulates the duties, authorities, and responsibilities of the ministry, as well as as the foundation of ministry ethics that maintains integrity and order in the church body. In addition, AD/ART has also proven to be a strategic instrument in encouraging church growth through long-term planning, leadership regeneration, congregation participation, and accountable financial management. Consistent implementation of AD/ART creates organizational stability, strengthens the church's identity, and increases the trust and involvement of congregation members. Thus, AD/ART is a crucial element in the construction of a healthy, orderly, and sustainable growing church.

In regional infrastructure development activities, concrete mix design is a crucial aspect that must be mastered to ensure construction projects are carried out according to plan, meeting cost, quality, and time targets effectively and efficiently, while also being accountable. CV. Marapi Jaya, a construction service company operating in Fakfak Regency, serves as a partner in this Community Service initiative. CV. Marapi Jaya, along with local participants, will be guided and trained through the activity titled Enhancing Technical Skills of Construction Practitioners in Fakfak Regency Through Normal Concrete Design Clinic.The training employs a learning by doing method, focusing on concrete mix design procedures in compliance with SNI (Indonesian National Standard). The materials provided to participants include: an introduction to SNI methods and its design components, calculations for normal concrete mix design, and estimation of material requirements. At the end of the training, participants will receive practical sessions on designing normal concrete mixes and their components.Through this clinic, aligned with SNI standards, the program aims to improve the understanding and skills of participants, including staff from CV. Marapi Jaya and groups of indigenous Papuans engaged in construction services. The outcomes of this community service activity include a publication in an accredited SINTA 6 journal and an article in print or electronic local media documenting the event

The social construction of lesbians in Makassar City is greatly influenced by the social dynamics around them. The processes of externalization, objectification, and internalization experienced by lesbian individuals create space for the lesbian community to form more flexible and diverse identities and roles. Nevertheless, the challenges that lesbians face are related to social norms that often limit the expression of their identities, both in heterosexual contexts and within their own communities. Lesbians who choose to display a more feminine or masculine role, or conversely display a more neutral identity, demonstrate an effort to communicate and adapt to it.This research also reveals that there is a tension between the quest for acceptance by wider society and the search for space for freedom of self-expression. For some lesbians, the choice to appear in accordance with social expectations such as feminine or masculine appearance is a way to conform to existing norms, even though sometimes this does not reflect their true identity. On the other hand, lesbians who prefer not to be bound by labels and rigid gender roles show that they are trying to fight for freedom in defining their own relationships and identity. This research contributes to the understanding of how the social construction of lesbians is shaped and influenced by various social factors, culture, and personal experiences, as well as how lesbian individuals navigate their social world by forming a more flexible and evolving identity.    

The purpose of this research is to find out and analyze how the percentage of completion method is applied in recognizing construction income applied by PT. Housing Development (Persero). The method used in this research is descriptive qualitative. The type of data used is primary data from interviews with the company regarding revenue recognition and secondary data in the form of PT financial data. Housing development, especially the Juanda Business Center project, Pager Hamlet, Saworatap, Kec. Gedangan, Sidoarjo Regency. The results of research carried out by the company in applying the percentage of completion method use a physical approach which is calculated based on estimates of physical progress alone without taking into account the costs that have been incurred in completing the project.

The development of information and communication technology in Indonesia has grown significantly over the past few years. Thus, there are many opportunities to digitize the business process of a business or business ecosystem. One of them is in the field of digital economy by adapting business processes into a digital platform, such as designing an e-commerce platform in a village that has commodities in it so that related commodities can increase the visibility of their products. This research uses Belega Village as a case study location considering that this village has a commodity in the form of bamboo crafts. Research was conducted to build a web-based bamboo handicraft e-commerce application that would be expected to increase product visibility. The application itself is built using the Agile Development method using the sprint model. This application is built with a microservice architecture with Express.js technology as a backend service and Next.js to create client applications and PostgreSQL as a DBMS. The result of this research is a web-based e-commerce application that is expected to increase the visibility of products from bamboo crafts from Belega Village.