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The study addresses vowel phonology in English with a focus on basic concepts, phonemic analysis, change, and phonological rules. Vowel phonology involves the study of vowel sounds in language and the way they are organized and grouped in the language system. Vowel phonemic analysis identifies an inventory of vowel phonemes in English and classifies them based on differences in word meaning. The distribution of vowel phonemics and allophonies describes the mapping of vowel phonemes in a particular phonological context. Vowel phonological changes occur over time and are influenced by factors such as phonetic influences, phonological environment, and contact with other languages. The study also highlights examples of phonological changes in vowels in English, including diphthongs to monophhongs and shifts in vowel sound height. Vowel phonological rules govern the pronunciation of vowel sounds in English, including allophony rules and phonological environmental influences. An understanding of vowel phonology in English has important implications in linguistic analysis and research on the history and change of language. Keywords:, mooflog and vocal

The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.    

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

This research discusses the development of industry 5.0 and its impact on the Indonesian economy. Industry 5.0 is a concept that integrates artificial intelligence, robotics, automation, Internet of Things (IoT), and other technologies to create more efficient and connected production systems. This study aims to analyze how the implementation of Industry 5.0 has affected Indonesia's economic sector and the challenges faced in adopting this technology. A comprehensive literature review was conducted to understand the global developments of Industry 5.0 and then applied in the Indonesian context. This research also highlights aspects such as digital infrastructure, workforce skills, and government policies that support or hinder the development of Industry 5.0 in Indonesia. It is hoped that this research can provide valuable insights for policy makers and stakeholders in understanding the contribution of Industry 5.0 to the Indonesian economy and formulating appropriate strategies to encourage sustainable economic growth.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Performance of Financial Managers, namely Supporting Facilities for Accounting Information Systems, Government Internal Control Systems and Organizational Culture, a literature study of accounting information systems. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information System Support Facilities affect the Performance of Financial Management Supervisors; 2) The Government's Internal Control System affects the Performance of Financial Management Supervisors; and 3) Organizational Culture influences the Performance of Financial Management Supervisors.

The purpose of this study was to identify and analyze the application of Article 1320 of the Civil Code regarding the bonded bondage system to clove farmers as local wisdom in preventing the occurrence of problems that arise because of the clove bonded agreement and to find out the obstacles faced in the application of article 1320 of the civil code to the bonded system. On Clove Farmers in Kaidundu Village as Local Wisdom. Research Using this type of normative-empirical research. By using several approaches, namely: statutory approach (statue approach), case approach (case approach). The results of this study indicate that: First, the clove bonded bondage system in Kaidundu Village is a custom or habit that was born and developed in the Kaidundu Village community since the last decades, the agreement system by means of bonded bondage involves sellers (farmers) and buyers (middlemen). . However, based on the law in force in article 1320 it is stated that, that the legal requirements for an agreement are agreement, competence, a certain matter and a lawful cause. However, in reality in society not all parties understand and understand what an agreement is considered. So that researchers can conclude that the bondage system in Kaidundu Village is a habit that has been passed down from generation to generation, but the community must understand and know that there are rules governing this bondage system. Second, the obstacles faced by the people of Kaidundu Village, especially those involved in the case of the Clove ijon system, several obstacle factors faced, namely: Legal factors, where there is no agreement or agreement that binds both parties, both the seller (farmer) and buyer (middleman). And there are no regulations in the form of Perdes (Village Regulations) which regulate the existence of the clove bondage system. The ijon system agreement is only based on trust.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

The effect of water is very large on the agricultural sector, because with sufficient water the needs of plants are fulfilled so that plants can grow well and can increase agricultural yields. One way to meet the water needs of plants is to design irrigation canals properly to avoid water shortages. The irrigation system in the Kumbung area already has a technical irrigation system and the channel planned is an open channel with a trapezoidal cross section. The area of ​​the tertiary plot in the kumbung area was 146.53.

In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.

In previous research or relevant research it is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that affect the effectiveness of accounting information systems, namely the influence of technology utilization, user participation and top management capabilities of users, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the effect of technology utilization on the effectiveness of accounting information systems; 2) user participation affects the effectiveness of the accounting information system; and 3) top management, the ability of users to influence the effectiveness of the accounting information system.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

Every government agency or company must have a different financial plan, currently all government agencies or companies are required to make reports relating to their financial developments. This information is compiled and presented by the village government in the form of balance sheets, journal reports, because financial reports are a form of accountability from the Village Head or the Village Treasurer. one by one. The results of this study are to make it easier for the Kutoharjo Village Office in the process of financial management, assisting in the process of inputting financial data on an accual basis when giving or receiving cash, before a cash transaction occurs which acknowledges the effect of the transaction regardless of when cash is received or paid, data search, and village fund financial reports by optimizing data security.

Nameplates, also known as nameplates, are small signs or boards usually made of materials such as metal, wood, plastic, or acrylic that identify a particular place. While Sign System is a system or series of signs used to provide information to people in a certain environment. Therefore, Nameplates and Sign Systems are needed by MSMEs as the owner's identity, one of which is Dapoer Mini in Gunung Anyar Village. So, KKN activities were carried out by Group 87 to make these two things. Using the method of carrying out observation, analysis, making nameplates and sign systems, and installing them. It is hoped that the existence of a signboard and sign system can help provide information to buyers who want to buy products at MSMEs Dapoer Mini.

This community service aims to enhance the information systems project management skills of students through website development training. The methods employed include initial study, planning, implementation, and evaluation. The results of the community service demonstrate the successful improvement of students' information systems project management skills through the training and website development activities. Evaluation using questionnaires reveals that all students rated the training as "good". Moreover, the community service proved to be effective in achieving the goal of enhancing students' skills. Recommendations include the continuation of sustained training, further exploration of theoretical concepts, collaboration with industry partners, and ongoing evaluation. The theoretical implications highlight the applicability of information systems project management concepts in website development.

This research aims to analyze the detection and internal control applied in the revenue accounting information system of a café business, as well as the importance of compliance auditing in maintaining the reliability and accuracy of financial data. A good accounting information system is an essential component in managing the revenue of a café business. Effective detection and internal control are highly needed to prevent and detect fraud or errors that may occur in the revenue collection process. This research utilizes a qualitative method with a case study approach on a café business. Data is collected through interviews with café management, direct observation, and analysis of documents related to the revenue accounting information system. The research findings indicate that the café business has implemented several steps of detection and internal control, including task segregation, document verification, the use of automated systems, and periodic reconciliations.

This study aims to analyze the impact of technology utilization and modernization of the tax administration system on MSME taxpayer compliance. The independent variable in this study is the effect of taxation technology utilization, modernization of the tax administration system, while the dependent variable is MSME taxpayer compliance. This study uses primary data.

Every business has a buying process, be it services, buying and selling, manufacturing or industry, including the purchasing system that occurs at the New Palapa Rungkut Surabaya Store. This purchase transaction is divided into two, namely cash and credit purchases. In this article, we will present a credit purchase accounting information system at the New Pala Elektronik Store in Rungkut. The research method that we use is descriptive qualitative which aims to find out how the accounting information system for credit purchases at electronic stores. The results of this study are, there are still some parts that are lacking, namely the receiving of goods and IT. So we suggest adding this section to make it easier for the internal control section in the credit purchasing process.

Background: Most respiratory disorders are caused by problems or diseases of the respiratory system, including the lungs. Inability of the lungs to expand (elasticity), as well as structural (anatomical) and functional airway obstructions that prevent the creation of breathable airflow, are signs of impaired lung function. Restriction and blockage are two types of lung function problems.Purpose: To analyze the application of the tripod position and pursed lip breathing technique to the increase in oxygen saturation in congested patients in the emergency room at PROF Hospital. Dr. SABOE TONGUE.Methods: Case report, which is a narrative report. The case study in this paper examines the use of a tripod position and pursed lip breathing technique to increase oxygen saturation in shortness of breath patients. Patients with asthma, lung cancer, TB, and COPD constitute the study population. Four patients with asthma, lung cancer, tuberculosis, and COPD were sampled for the study.Results: After the nurse's intervention was carried out, which was related to airway management in the fourth patient, the overall evaluation results were obtained, then the intervention was continued in the patient's treatment room.Conclusion: Based on the description above, people with respiratory problems often experience decreased functional daily activities, decreased concentration, and mood swings. As a result, if the condition of shortness of breath is allowed to continue unnoticed it will reduce oxygen saturation which in turn can cause cyanosis in patients who experience recurrent infections.