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Poverty is a condition in which a person or region is unable to improve quality of life or standard of living. Binjai cities are mentioned in a good category in the presentation of poverty compared to other cities in northern Sumatra. This study aims to find out the application of the standards of the poor society in the Central Statistical Authority (BPS) of Binjai City, using qualitative descriptive methods. The research finds that the concept used is that poverty is seen as an inability on the economic side to meet the food base not food measured on the expenditure side, and the concept is confined only to indicators of the poverty line, the presentation of the poor, the depth index of poverty, the index of misery.And there are two types of poverty data: micropoverty data and macro-poverty data.

This study aims to analyse the effectiveness and contribution of rural and urban land and building taxes to the original local government revenue in Purwakarta Regency during 2016-2019. The method used in this study is a descriptive method using secondary data sources in the form of reports on the realisation of Rural and Urban Land and Building Taxes and Original Local Government Revenue of Purwakarta Regency. Analysis techniques include measuring the effectiveness and contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue. The results showed fluctuations in the receipt of Rural and Urban Land and Building Taxes during the study period. 2019 recorded the lowest effectiveness, while 2017 showed significant improvement. The average efficacy of Rural and Urban Land and Building Taxes during the period was satisfactory. However, the contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue showed greater variation, with some years recording relatively low contributions. This indicates the need for increased consistency and efficiency in the tax collection system and improved services to taxpayers.

This study aims to discover language choices of third year English students at Udinus in following domains: settings, participants, and topics as well as to examine those students' attitudes to Javanese. The study used descriptive qualitative method since it focused on examining the respondents to gain profound information from them. The data were collected through the questionnaire consisting of questions about the respondents' backgrounds, language choice and language attitudes to Javanese language. Language attitudes are measured with likert scale composed answers from strongly disagree, disagree, neutral, agree, and strongly agree. The questionnaire was distributed to 20 English students of third year of Udinus who are able to speak Javanese or were born and live in one of the cities in Javanese-speaking provinces. The data were analyzed using descriptive method. It was meant to describe and interpret the data descriptively. The findings revealed the use of mix of Javanese and Indonesian and Indonesian itself are more popular in the most parts of domains due to factors of social dimensions; however, overall the respondents show favorable attitudes to Javanese. It can become input and output for related institutions to make sure its sustainability and its rising by producing program.

This research aims to find and describe bound morphemes contained Indonesian Folklore from 34 Provinces. This research uses Morphological theory. This research uses a qualitative descriptive method with Content Analysis techniques. The results of this research are: (1) There are 233 prefixes in Folklore of the Archipelago from 34 Provinces consisting of 6 prefixes (2.6%), 10 prefixes (4.3%), prefixes in- as many as 20 findings (8.6%), Prefix Men- as many as 44 findings (18.9%), Prefix me- as many as 48 findings (20.6%), Prefix me0n- as many as 60 findings (25.7%), prefix mem- as many as 40 findings (17.1%), prefix se- many as 5 findings (2.1%). There are 200 suffixes in Indonesian Folklore, the suffix -an totaling 50 findings (25%), the suffix -kan 100 findings (50%), and the suffix  -nya 50 findings (25%).  

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention), excellent internal business processes (AETR, NGR), and positive learning/growth aspects (employee productivity, ETTE).

The Indonesian capital market is a dynamic and challenging area for investment stakeholders, especially stock portfolio holders. This objective is to measure and analyze the performance of stock investment portfolios using standard deviation as a key indicator to measure equity market volatility in the Indonesian capital market. The writing method used is a descriptive method using standard deviation. The result of the standard deviation shows that the higher the investment risk between risk and return to compensate the return corresponding to the greater level of risk taken, but also increases the potential loss. The performance of the stock investment portfolio in 2022 can be said to be good. This can be seen from the growth in portfolio value that continues to increase from month to month. The portfolio's average return on investment (IRR) is 8%.

PT Indofood Sukses Makmur is a public company listed on the Indonesia Stock Exchange. One factor that can influence a company's financial performance is managerial ownership. The aim is to provide a holistic understanding of the relationship between managerial ownership interacting with the financial performance of a company and understand the factors that may or may limit the impact. The descriptive method for analyzing managerial ownership of the financial performance of PT Indofood Sukses Makmur on the Indonesia Stock Exchange can involve calculating certain formulas below. managerial ownership (km)(Number of managerial ownership shares)/(Number of outstanding shares) X 100%. Based on the results of the calculations above regarding managerial ownership in 2022 at PT. Indofood Sukses Makmur Tbk, namely the number of managerial ownership shares is 1,380,020 and the number of outstanding shares is 8,780,426,500, so the result of the number of managerial ownership shares and the number of outstanding shares is 0.00015717. The discussion regarding managerial ownership of financial performance includes an analysis of the impact of managerial share ownership by management on the company's financial performance. Conclusion regarding managerial ownership at PT Indofood Sukses Makmur can have a positive impact on the company's financial performance.

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.

This study aims to determine the effect of independent variables (Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate) on the dependent variable (Import Value) in Indonesia for the last five years. This study uses quantitative analysis with descriptive methods used to obtain empirical evidence of the effect of Foreign Exchange Reserves (X1), Foreign Direct Investment (X2), Inflation Rate (X3), Interest Rate (X4), and Import Value (Y). Panel data regression analysis was used with a significance level of 5%. The results showed that the variables of Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate had no significant effect on Import Value in Indonesia. Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate simultaneously have a significant effect on Import Value in Indonesia.

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

Rantau Rasau Village, which is one of the villages in Berbak sub-district, Tanjung Jabung Timur district. To get to Rantau Rasau village we have to use river transportation services in the form of ketek (a type of large boat equipped with a robbins engine), this water transportation. It is the only access to Rantau Rasau village because there is no land road to the village. This thesis aims to determine the role of air transportation in the economy of the people of Rantau Rasau village, East Tanjung Jabung district, to find out what obstacles exist in the use of this transportation.This research is qualitative research with descriptive methods, data collection techniques using interviews, observation and documentation. The results of the research show that the role of air transportation in the economy of the Rantau Rasau village community, East Tanjung Jabung Regency, includes mobility for people in and out of the village and also as a bridge for all economic activities of the Rantau Rasau village community. Obstacles in using this transportation service are tides and unpredictable weather conditions.   Keywords: Water Transportation, Community Economy, Watershed

Background: Data obtained from the Palembang city health office that the incidence of head injuries in 2018 there were (16.15) patients. Head injury (trauma capitis) is a mechanical injury that directly or indirectly affects the head that results in head wounds, fractures of the bones of the skull, tearing of brain membranes, and damage to brain tissue, as well as resulting in neurological disorders. One of the nonpharmacological therapies that can be given to patients who experience pain in minor head injuries is music therapy. Objectives: to gain real experience and knowledge and to document the application of music therapy to pain scales in nursing care for minor head injuries. Methods: this type of scientific paper uses a descriptive method with a case study approach to explore the problem of nursing care in two patients with minor head injuries. Nursing care was carried out on two patients, which was carried out on June 15 to 17, 2022. Results: from music therapy actions to Mr. A and Mr. D with the first diagnosis of acute pain related to physical injury agents. The results of the evaluation of the first patient, Mr. A, found that the patient experienced a decrease in the pain scale to 3 (mild), before music therapy the pain scale was 5 (moderate), the pain problem was resolved, and the intervention was stopped. For the evaluation, the second patient, Mr. D, obtained a pain scale of 2 (mild), before music therapy the pain scale was 4 (moderate), the pain problem was resolved, and the intervention was stopped. Conclusion: the results of the nursing evaluation on Mr. A and Mr. D problems resolved the intervention was stopped. It can be concluded that music therapy can reduce pain in patients with mild head injuries.

One of the skills that requires understanding is writing. Social life is never separated from activities that require writing. Writing even becomes a culture in a region such as the Malay land, one of which is Riau which has Arabic Malay writing. Malay Arabic which is a cultural treasure is preserved by the implementation of local content of Malay Arabic lessons from elementary school level. This study aims to determine the understanding of Indonesian Language and Literature Education Study Program Batch 2021 A Riau University Students towards Malay Arabic Writing. This research uses descriptive method with quantitative approach. Quantitative descriptive research method is a method that aims to create a picture or descriptive of a situation objectively using numbers, starting from data collection, interpretation of the data and the appearance and result. The results of the research showed that the understanding of Arabic Malay writing was good with a percentage of 90%, the ability to understand Arabic Malay writing was adequate with a percentage of 60%, and the ability to understand Arabic Malay writing was poor with a percentage of 50%. Overall, Indonesian Language and Literature Education Study Program students' understanding of Malay Arabic Writing is in the poor category with an average percentage of 67%.    

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

In the digital era, social interactions have undergone significant changes. The influence of technology has changed the way people communicate and interact with each other. Social interactions are no longer limited by time and space. People can connect and interact from anywhere and at any time. Social interaction in the digital era has the potential to improve the quality of human life. However, it is important to use technology wisely so that it does not cause negative impacts. The aim of this research is to determine the basic needs and aspirations of humans that arise amidst technological developments. This journal is presented using a descriptive method accompanied by a literature review as a comparative study of similar publications in previous relevant scientific papers.

Violence is an expression carried out by someone as a form of solidarity or a reaction from someone to another person's actions. Violence as justification refers to the use of justifications by criminals to neutralize feelings of guilt for their violent actions. The aim of this research is to explain someone's violent actions as a form of solidarity with a friend using neutralization theory. This research was conducted using a descriptive method with a qualitative approach carried out through data collection techniques by in-depth interviews with informants located in correctional institutions. The results of this research show that violence can occur because of a person's sense of concern for his friend as a form of solidarity.

This research aims to examine the influence of financial distress, corporate social responsibility disclosure and earnings quality on firm value with liquidity as a moderating variable. This type of research uses a qualitative descriptive method for literature study. The research results show that financial distress has a positive effect on firm value; corporate social responsibility disclosure has a positive effect on firm value; earnings quality has a positive effect on firm value; liquidity can strengthen the influence of financial distress on firm value; liquidity can strengthen the influence of corporate social responsibility disclosure on firm value and liquidity can strengthen the influence of earnings quality on firm value.

This research is motivated by the problem of transparency carried out by the Jambi City Baznas not being able to provide trust to the wider community, lack of trust is one of the obstacles for the community to pay zakat through zakat institutions, the lack of transparency carried out by the Jambi City Baznas causes a lack of trust in the Jambi City community so that the people of Jambi City feel dissatisfied and have not used the Jambi City Baznas Institute. This research aims to (1) To find out whether there is a significant influence of transparency on Muzakki's satisfaction in paying zakat at Baznas Jambi City, (2) To find out whether there is a significant influence of trust on Muzakki's satisfaction in paying zakat at Baznas Jambi City, (3) To determine whether there is a significant influence of transparency and trust on muzakki satisfaction in paying zakat at Baznas Jambi City. In this research, researchers used the Quantitative Descriptive method. The technique used in sampling is the saturated sampling technique, namely the technique used when the entire population is used, the questionnaire method used is using a Likert scale. To collect data using Questionnaires, Interviews and Documentation. The data analysis techniques used in this research are Data Quality Test, Classic Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis Coefficient of Determination. The research results show: (1) There is a significant influence between the transparency variable on the satisfaction of muzakki paying zakat at Baznas Jambi City. (2) There is no significant influence between the trust variable at Baznas Jambi City. Providing education to the entire Jambi City community that the Jambi City Baznas programs can be implemented well and can provide real transparency regarding both fund management and data input. In this way, it can maintain muzakki or become loyal to muzakki in Jambi City Baznas.