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Dalam era globalisasi dan integrasi ekonomi, banyak entitas melakukan ekspansi dan membangun jaringan bisnis dengan menjalin kerja sama, sehingga tercipta hubungan induk-anak antar perusahaan. Meskipun memiliki manajemen yang berbeda, hubungan ini kompleks dan menantang dalam penyusunan laporan keuangan serta perhitungan akuntansi. Penelitian kualitatif deskriptif ini menemukan bahwa menghadapi tantangan tersebut dapat diatasi dengan proses konsolidasi entitas berstruktur keuangan kompleks, panduan internal yang jelas, penerapan teknologi dan sistem informasi canggih, serta investasi dalam pengembangan kompetensi manajerial. Dengan strategi ini, perusahaan dapat mengoptimalkan konsolidasi entitas, meningkatkan akurasi laporan keuangan, dan mengurangi risiko terkait kompleksitas struktur keuangan. Implementasi langkah-langkah ini diharapkan menciptakan landasan kuat bagi praktisi akuntansi dan manajemen keuangan dalam menghadapi tantangan konsolidasi, meningkatkan kualitas dan keandalan pelaporan keuangan, serta mendukung keputusan strategis yang lebih baik dalam bisnis global yang dinamis dan kompleks.

This study examines the effectiveness of professional development programs for Indonesian language teachers at SMA 2 and SMA 9 Sijunjung in improving their teaching competence. The focus of the research includes analysis of improving teaching competence, student involvement, and creativity in teaching after participating in the program. The research method used included observation and interviews with the five teachers involved. The results of the study show that professional development programs have a significant positive impact. Teachers have experienced an increase in the application of innovative teaching methodologies and the use of educational technology. Student involvement in the learning process also increases, characterized by active participation in class discussions and assignments. The use of digital media such as learning videos and podcasts helps increase teachers' creativity in delivering more interesting and relevant material. In conclusion, professional development programs play an important role in supporting the improvement of the quality of Indonesian education, with positive implications for developing students' potential and preparing them for an increasingly complex future..

The purpose of this article is to determine the development of teacher professionalism in curriculum-based independent learning. The method used in this research is qualitative. Data was collected through observation and interviews with teachers. The independent curriculum implemented in various schools emphasizes subjects, including Indonesian. The support of professional organizations really supports teachers in their academic preparation to carry out independent learning. Teachers are trained in independent curriculum learning, the core of the independent curriculum, especially the Independent Curriculum, is present to complement the implementation of the Curriculum. The implementation of independent learning programs in various schools allows teachers to catch up in reading, writing and arithmetic. For students, an independent program can provide a solution to complete the program, before the program can be implemented in stages depending on the level of readiness of each school.  

The talent scouting program is an important strategy in recruiting and developing personnel to ensure that organizations, including the Indonesian Navy, have quality human resources and are able to face modern challenges effectively. This research aims to explore the effectiveness of talent scouting programs in the context of the Indonesian Navy to identify and develop potential talents. This research aims to evaluate the relationship between talent selection methods, information sources, supporting technology, and development programs on the quality of Indonesian Navy personnel recruited through the talent scouting program. This study uses a quantitative approach by analyzing data from 55 respondents involved in the Indonesian Navy's talent scouting program. Data was collected through surveys using structured questionnaires, and analyzed using statistical techniques such as simple linear regression to evaluate the relationship between the variables studied. The results of the analysis show that talent selection methods and information sources have a significant influence on the quality of Indonesian Navy personnel (beta coefficients 0.62 and 0.58, respectively, t = 3.75, p = 0.002 and t = 4.21, p = 0.001). However, assistive technology showed a less significant effect (beta coefficient = 0.35, t = 1.80, p = 0.087). The development program was found to have a significant positive impact on personnel quality (beta coefficient = 0.70, t = 4.55, p = 0.000). The regression results show that the overall model is significant (F = 6.21, p = 0.001), confirming the importance of the variables studied in improving the quality of Indonesian Navy personnel through talent scouting programs.  

One of the economic forces that has been supporting the Indonesian economy and regional economic strength is the presence of micro, small and medium businesses (MSMEs). Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's development and economy. However, MSMEs have limited resources and their small business scale encourages MSME entrepreneurs to look for innovative and creative solutions. This is a profitable opportunity to improve and develop MSMEs that are more innovative and creative. One form that MSME players can take is by implementing simple transaction recording and utilizing digitalization. The aim of this service activity is that MSME entrepreneurs can apply simple accounting in financial management, be ethical in the use of social and digital media, open up insights to market their business online and strengthen themselves as entrepreneurs so that MSMEs grow and develop. This service method involves providing outreach to the Mijen Village community. This activity was carried out with high community enthusiasm and support from Regional Government policies and figures from Mijen Village, Mijen District, Semarang City. This community service activity can increase insight and skills, as well as encourage the community to improve MSMEs.

Technological changes are rapidly changing industry competition. Companies need to take steps so that employees can adapt to changes and acquire skills that are in line with technological and market developments. Quality training and development is expected to increase the company's ability to face future challenges. This study combines a qualitative approach with a descriptive methodology. This approach was chosen because it has a descriptive and exploratory nature that has the aim of providing an overview of the perspectives and interpretations of the research subjects. Qualitative descriptive research has a primary focus on observation and interaction. The results of this study indicate that the training and development carried out by PT IMST has been effective, PT IMST has carried out training and development according to the needs of employees. The company has implemented an evaluation system after the implementation of training and development of employees is carried out as feedback from the implementation of training and development. The conclusion that the evaluation results of training and development have a positive impact on employees and a high level of employee participation, so that the implementation is effective based on its measurements.

This research is motivated by the development of electronic teaching materials based on local wisdom using the Canva and Cap Cut applications to assess, design teaching materials based on local wisdom, improve the learning process in a more interesting way, so that students do not feel bored in class. There is also the aim of knowing the steps for making fairy tale teaching materials based on local wisdom. Theme 8, the area where I live, sub-theme 1, the environment where I live, knowing the quality, effectiveness of the product, student responses before using the product, after using the product. The research methodology uses (research and development/R&D) the ADDIE model (Analysis of the initial stages of product manufacturing planning, Design product planning, Develop product development, Implement use of products that have been validated, Evaluation assess the resulting product which has been tested to see whether the final result is more productive ). Data collection techniques include interviews, observation, validation, trials, questionnaires, documentation. The results of the research show that, teachers' assessment of local wisdom-based electronic teaching materials for 95% of students 91.25% of the criteria is very feasible. Based on student learning outcomes, an average score is obtained. 805 So electronic teaching materials based on local wisdom for classes. IV SDN NO 228 VII Mandiangi Sarolangun Regency received very good criteria

Through a case study of salt farmers in Kalianget, Sumenep, this research examines training and development to increase productivity, innovation and welfare of salt farmers. The research results show that intrinsic motivation, such as job satisfaction, increased productivity, and recognition, has a significant influence on innovation and welfare of salt farmers. The results of this research provide valuable insight for salt farmers, especially in Karang Anyar Village, to increase productivity, innovation and job satisfaction for salt farmers.    

One of the materials in biology subjects is Virus where the material is abstract so it is difficult to understand by students and often when carrying out practicum in the laboratory also the results of studying on viral material are still much too low less than KKM which is 75. The purpose of this development research is to develop a virtual media laboratory viral material as a learning medium that facilitates teachers and students in the learning process that is expected to improve student learning outcomes. This research uses a type of R&D research with 4D models consisting of Define, Design, Develop, Disseminate in its development procedures. This research was conducted at SMA SHafta Surabaya by grade 10 of 30 students. Virtual Media Laboratory consists of the design of learning media that will be developed in the form of story boards on Virus materials developed with Adobe Flash CS6 software.  Based on the assessment of material experts, design experts, media experts in a row by 100% , 84.28%, 87.14% which is declared very valid means that new products can be used in the field for learning activities. The results of the field trial assessment of 98.33% are declared very valid meaning that new products can be used in the field for learning activities. There was an increase in students' learning outcomes which was known by comparing the pretest and postest results of 46 and 85. The average improvement of student learning outcomes is 2.6 with high media effectiveness. In conclusion, virtual media laboratory can improve the learning outcomes of grade 10 students of SMA Shafta Surabaya on virus material.

Every country has distinctive characteristics that become selling points in terms of economy and infrastructure, including small regions such as districts, sub-districts, villages, and hamlets that need to be developed to be more widely known. These distinctive values, including natural potential, plantation products, micro-businesses, tourism sectors, and arts, are important for regional existence. Carangwulung Village in Wonosalam Sub-district, Jombang Regency, has high natural potential such as durian, salak and coffee. Located in the highlands, the village excels in plantations. The tourism sector stands out with its beautiful environment and friendly people, making it an ideal destination for tourists. Plantation products are processed into high-value products through MSME businesses that prioritize quality. Arts potential, such as Gamelan, Jaranan, and Remo Dance, are also preserved. The community service program focused on the development of arts and tourism in Carangwulung Village, including the "Selepas Senja" art performance and tourism. The research used a qualitative descriptive methodology, collecting data through observation, interviews and FGDs. The findings show the importance of preserving and promoting local coffee culture and traditional arts to attract tourists. The eco-tour involved 10 UPN "Veteran" East Java students and the local community.

This article aims to enable learning to be more advanced and developed so that learning becomes more effective and efficient. In addition, Islamic religious education aims to develop attitudes and characters that are loyal and devoted to Allah SWT and in line with current realities. All educational institutions must be proactive, creative and productive in reading the phenomena that occur today. Therefore, the role of IT is very important here, creating a good design as a foundation for the advancement of information and communication technology, and adding Islamic religious education learning activities with materials and skills and practicing religion includes learning activities and mastery. But we must also be able to use a technical approach with learning methods using the internet programme "Moodle". Furthermore, the researcher will provide information regarding the type of research to be conducted, the time plan for conducting the research, and the class that will be the subject of the research. The results achieved are the process of developing IT-based PAI learning media, starting from the initial identification stage or the implementation of preliminary research to the final revision stage.

The purpose of this study is to understand the extent to which fasting material is taught in class VIII junior high school. This research uses the literature study method, in which data is collected from the fiqh teacher's book and student book in the class. The data obtained were then analysed and presented. The results showed that the material on fasting in the fiqh textbooks of grade VIII students was still lacking in depth and breadth. Therefore, it is expected that teachers can enrich the material taught by considering facts, concepts, principles, and procedures that must be clear, functional, valuable, and easy to understand. This step is taken to ensure that students not only know the development of science and technology but can also balance it with the religious knowledge they learn. It is hoped that the research activities that include the revision and development of fiqh subject matter will yield positive results. The new fiqh materials are expected to be more weighty, effective, and easier to understand by both teachers and students.

Developing literacy for children in Pasar Siborongborong Village aims to improve children's communication and social skills. The ability to read and write allows children to express their ideas, feelings and thoughts more clearly and effectively. Methods or techniques that are often used in developing literacy for children in Pasar Siborongborong Village include the Book-Based Approach, Reading Aloud and the method of using reading application technology. The service carried out not only succeeded in improving technical literacy skills, but also fostered a positive attitude towards learning and developed characters that support children's academic and social success. These results underline the importance of continuing literacy development programs and the involvement of various parties in supporting children's education.

The aim of this research is to develop and determine the feasibility of learning media in the form of snakes and ladders in class 2 of SD N Plosojenar.  This research uses the Borg and Gall model, which is a method or step for creating new products or developing and perfecting existing products.  The subjects of this research were 13 grade 2 students at SD N Plosojenar.  Data collection techniques include observation, interviews, pre and post test methods, as well as teacher and student responses.  The type of data is qualitative and quantitative data which contains evaluation category criteria to determine product suitability.  The results of this research are as follows: 1).  Snakes and Ladders media was also developed.  2).  The teacher's response to snake media was with a score of 4.82.  Based on calculations based on the teacher's response, it can be concluded that the snakes and ladders game media is "very feasible" and the students' response to the snakes and ladders media is an increase in students' interest in participating in learning.  3) The students' pretest score obtained an average of 50 and after being given treatment the posttest score increased to an average of 74.09.  In the same pre and post test there was an increase in learning outcomes of 24.09.  Thus, Snakes and Ladders for grade 2 students at SDN Plosojenar was declared suitable for use and could improve their early reading skills in grade 2.

Multicentral Aryaguna merupakan anak perusahaan Grup Indomobil yang bergerak di bidang industri real estate salah satu perusahaan yang didirikan di bidang properti. Dengan mempertahankan operasional PT. Multicentral Aryaguna pelatihan dan pengembangan karir, seringkali dianggap objektif karena cenderung dipandang formal belaka, sedangkan proses pelatihan dan pengembangan karir masih kontrovensional karena faktor subjektif dipengaruhi oleh persepsi. Tujuan penelitian ini untuk mengetahui pelatihan dan pengembangan karir mempengaruhi kinerja karyawan. Dalam penelitian ini menggunakan analisis kuantitatif statistik, analisis regresi linear berganda dan analisis koefisien determinasi dengan bantuan software SPSS 25. Sampel yang digunakan penelitian ini yaitu sampel jenuh sejumlah 45 karyawan. Hasil dari penelitian ini didapatkan menggunakan uji t bahwa pelatihan secara parsial berpengaruh positif dan siginifikan terhadap kinerja karyawan dengan taraf signifikan sebesar 0,000 < 0,05 dan hasil uji t sebesar 5,326 > 2.014. Pengembangan karir secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan dengan taraf signifikan sebesar 0,028 < 0,05 dan hasil uji t sebesar 2,283 > 2.014. Pelatihan dan pengembangan karir secara simultan berpengaruh positif dan signifikan dengan taraf signifikan sebesar 0,000 < 0,05 dan hasil uji F sebesar 28,356 > 3.21 terhadap kinerja karyawan.

Interesting learning media can make the learning atmosphere less boring and can improve learning outcomes. The aim of this research was to develop the learning media Snakes and Ladders, which is one of the most famous types of board games throughout the world, for high school (SMA) students as a learning tool that is expected to be valid, effective and practical to use in the learning process. learning Trigonometry material. This research method uses Research Development (R&D) with the ADDIE model which is built in 5 stages: Analyze, Design, Development, Implementation, Evaluate. The subjects of this research were 40 active class X students at SMAN 93 Jakarta. This snake and ladder was developed based on student learning styles. The "Snakes and Ladders" board game was declared a valid learning medium by material and media experts, with an extraordinary category of 94% and 86%. The research results show that the practicality index obtained is in the very good category (96%) and the significance result of the paired t-test is 0.000 (less than 0.005) supported by the average posttest value being higher than the pretest. Based on this development research, it can be concluded that the "Snake and Ladder" board game media developed is valid, practical and effective for the learning process as a learning tool, especially for high school students on Trigonometry material.

Today's students, often referred to as the digital generation, tend to be more interested and responsive to interactive and visual learning media. However, traditional teaching methods that tend to be monotonous are often unable to fulfil students' learning needs and interests. Therefore, innovation in learning approaches is necessary. One of the innovative solutions in learning media development is the use of graphic design applications such as Canva. With its user-friendly features, Canva allows teachers to create more dynamic and interesting teaching materials, which in turn can increase students' motivation and understanding of the values taught in Islamic Religious Education and Budi Pekerti. The development method or R&D using the ADDIE model is a learning design model that provides an organised process in the construction of teaching materials that can be used in both face-to-face and online learning. The use of learning media that suits students' needs not only increases their attention to the lesson, but also provides a comprehensive learning experience, reinforces a thorough understanding of the material, and encourages students' active involvement in the learning process. Thus, students have greater opportunities to develop their creativity and potential in a supportive learning environment. Learning media plays an important role in improving student learning outcomes by providing an engaging and efficient teaching-learning process. It allows students to understand the subject matter more easily, increases learning efficiency in accordance with the learning objectives, and improves their concentration and motivation.

Akhlaq education plays an important role in shaping the character and personality of students. However, challenges in learning akhlaq such as limited relevant teaching materials and interesting learning media require innovative solutions. This article discusses strategies for developing teaching materials and learning media for akhlaq that are relevant to technological developments and social changes. This research uses literature study method and implementation analysis in selected schools. The results show that the use of digital media, project-based learning, and collaboration with parents and the community can improve the effectiveness of akhlaq learning.  

The purpose of this study is to determine the level of validity and effectiveness of the e-module based on book creator on the distribution of flora and fauna in the world for class XI SMA Negeri 1 Gondang. This study uses the R&D method with the Borg and Gall model. The main subjects in this study were students in class XI-1 SMA Negeri 1 Gondang with a total of 39 students. The results of this study indicate that the results of the media expert validation test were 98%, the material expert validation was 95%, the language expert validation was 98%, and the subject teacher validation was 95%. The results of the effectiveness test through the Paired Sample t-Test showed a significance value of 0.000 which is less than 0.05. Thus, the alternative hypothesis is declared accepted and shows that there is a difference in student learning outcomes before and after using the e-module. So, it can be concluded that the e-module based on book creator on the distribution of flora and fauna in the world is valid according to experts and effective in improving student learning outcomes.    

This research discusses the application of User Interface (UI) and User Experience (UX) principles in the development of hospital information systems to improve the quality of health services. The research method used involved qualitative and quantitative approaches with data collection through observation, interviews, and surveys. The results showed significant improvements in user experience, measured through access speed, satisfaction levels, and reduced user error rates. Operational efficiency was also shown to improve, especially in terms of scheduling, patient monitoring, and staff information exchange. This study concludes that implementing UI/UX can have a positive impact on user experience and operational efficiency in the context of hospital systems. Therefore, hospital system developers are advised to consider UI/UX principles as an integral strategy in the development of health information systems, in order to improve the overall quality of healthcare services