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This research examines “Karang Awake Tandurin”, the oral expression of the Balinese people, which is the domain of intangible culture. Cultural expressions taken from the work of Ida Pedanda Made Sidemen from Griya Intaran Sanur. This excerpt from the text Karang Awake Tandurin is published in the Traditional Balinese Literary work Geguritan Selampah Laku, a Balinese work that was composed and written by himself and tells the personal life history of Ida Pedanda Made Sidemen in Bali Script. This research used a post-structural approach from critical theories. The theories used were Jauss’ reception theory, Pierce’s semiotic theory, and Barthes’ mythology theory. The meaning entities of the Balinese words ‘karang’, ‘awak’ and ‘tandurin’ actually both stand alone, however in life, the use of the three depends on each other, in humans’ relationship with nature and agrarian culture. ‘Tandurin’ is a representation of agricultural activities, ‘karang’ is a representation of nature, and ‘awak’ is a representation of humans. Delve into yourself, understand yourself, reflect on it to its roots, and your perception will become higher. Melting into and becoming the idea of Ida Pedanda Made Sidemen invites every reader to look inside themselves and no longer look elsewhere to start simple life

The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

Implementing innovative business models has been the key to success for many start-ups in the e-commerce industry. One example is the Bukalapak application which has achieved extraordinary success in a relatively short time. In this abstract, we will discuss the implementation of an innovative business model that is behind Bukalapak's success in facing fierce competition in the e-commerce industry. Bukalapak is an electronic trading platform that is one of the main players in the Indonesian market. In an effort to win competition in this tight industry, Bukalapak has implemented several innovative business models that differentiate itself from its competitors. This feature is different from other e-commerce platforms because it bridges gold trading directly between consumers without intermediaries. This provides additional flexibility and security for consumers who wish to invest or transact with gold. Bukalapak's success in implementing this innovative business model has been proven through the growth of active users of its application, increased transaction turnover, and increased market value. This success reflects the importance of implementing innovative business models in facing competition in the current e-commerce industry.  

The purpose of this study this study describes the realization form of vowel phoneme, consonant phoneme in Indonesian language. Through this research, it is hoped that it can be useful for the Indonesian speakers, especially educators and students. In addition,In  addition, this research is expected to inspire linguistic experts to examine more comprehensively related to the realization of Indonesian vowel phonemes. This research uses descriptive qualitative method by using a collective case approach study (collection case study). Data collection using observation, listening and note-taking techniques. The instruments we use in this research data collection itself are equipped with notes and scientific journals. complete with notes and scientific journals. In this study can conclude that (1) the realization of Indonesian vowel phonemes consists of 2 kinds, namely (a) in accordance with the rules and (b) in accordance with the rules. kinds, namely (a) in accordance with the rules and (b) deviating from the rules; and (2) deviations in the realization of vowels are in the vowels /i/, /u/, and /o/ in the closing position and in derived words. Deviations also The reflection of the realization of the vowel /u/ also occurs in abbreviations of Indonesian original words. Indonesian original words. There are deviations in the realization of the vowel /e/ that cause disparity of meaning. but there are also those that do not cause disparity of meaning. meaning.

Humans need language to be able to convey things to other living creatures. Each language reflects the unique worldview and understanding of the community that uses it. Language can be in spoken or written form. Written language has grammar and spelling rules that must be followed to ensure clear and consistent understanding between the writer and the reader. This research aims to analyze language errors found in public places and correct them based on appropriate grammatical rules. The descriptive qualitative method was chosen in carrying out this research so that knowledge and theories obtained through searching books, electronic books and journals are needed. Qualitative descriptive research analysis is directed at gaining knowledge or theory about research through journals and books. The method in this research also explores written material through literature review. This research uses data sourced from writings at the PKU Muhammadiyah Karanganyar Hospital and Kartini Karanganyar Regional Hospital and then analyzed according to applicable linguistic rules. Spelling analysis in this research uses EYD V and KBBI as references. Based on the analysis carried out, there were errors in writing non-standard words, italics, capital letters, writing the affix di-, and punctuation.

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

Economic stability created price stability, because a stable economy could result in low or affordable costs for the community. One indication of economic stability was inflation. Meanwhile, the Consumer Price Index was an important indicator of the financial market and was a general indicator of the level of inflation in Indonesia. For this reason, this research aimed to analyze the influence of the monthly consumer price index on monthly food inflation in Cilacap Regency. The data used in the research came from the Cilacap Regency Central Statistics Agency, which was then analyzed using a simple regression analysis method. The results of the analysis showed that there was no significant influence between the monthly consumer price index and monthly inflation. This was because the CPI was one of the indicators was used to measure the level of inflation. Changes in the CPI over time described the rate of increase (inflation) or rate of decline (deflation) of goods and services.

This study delves into the intricate interplay of social, religious, and academic facets within the Maritime Institute Jakarta (STIP Jakarta), specifically focusing on Semester 1 cadets enrolled in the international programme. The research centres on the competencies of 200 randomly selected cadets, examining their proficiency in computer literacy while scrutinizing the influence of social and religious perspectives on their pursuit of an international maritime education. This investigation aligns with the International Maritime Organization's (IMO) Standards of Training, Certification, and Watchkeeping (STCW) framework, emphasising the paramount importance of English communication skills for future global officers. Maritime Institute Jakarta (STIP Jakarta), renowned for producing a substantial number of qualified seamen, deck officers, and engine officers, offers applied bachelor's degrees in Nautical, Technical, and Port and Shipping Management majors. Cadets, hailing from diverse regions across Indonesia, incorporate Bahasa Indonesia and their traditional languages into their daily lives. However, the demand for international and global proficiency necessitates fluency in English communication. The research methodology adopts a qualitative approach with a focus on descriptive analysis. By investigating the social and motivational empowerment aspects, the study aims to uncover the intricate dynamics that influence the cadets' journey. Attention is given to the prayers and expectations of parents, reflecting on the cadets' plans and aspirations to become exceptional seafarers. The qualitative lens employed in this study allows for a nuanced understanding of the cadets' experiences, exploring the multifaceted dimensions of their educational journey. This research not only contributes to the understanding of computer literacy among maritime cadets but also sheds light on the socio-religious context that shapes their educational pursuits. The findings are anticipated to inform educational policies, curriculum development, and support systems tailored to the unique needs of maritime cadets in an international setting.

This study delves into the intricate interplay of social, religious, and academic facets within the Maritime Institute Jakarta (STIP Jakarta), specifically focusing on Semester 1 cadets enrolled in the international programme. The research centres on the competencies of 200 randomly selected cadets, examining their proficiency in computer literacy while scrutinizing the influence of social and religious perspectives on their pursuit of an international maritime education. This investigation aligns with the International Maritime Organization's (IMO) Standards of Training, Certification, and Watchkeeping (STCW) framework, emphasising the paramount importance of English communication skills for future global officers. Maritime Institute Jakarta (STIP Jakarta), renowned for producing a substantial number of qualified seamen, deck officers, and engine officers, offers applied bachelor's degrees in Nautical, Technical, and Port and Shipping Management majors. Cadets, hailing from diverse regions across Indonesia, incorporate Bahasa Indonesia and their traditional languages into their daily lives. However, the demand for international and global proficiency necessitates fluency in English communication. The research methodology adopts a qualitative approach with a focus on descriptive analysis. By investigating the social and motivational empowerment aspects, the study aims to uncover the intricate dynamics that influence the cadets' journey. Attention is given to the prayers and expectations of parents, reflecting on the cadets' plans and aspirations to become exceptional seafarers. The qualitative lens employed in this study allows for a nuanced understanding of the cadets' experiences, exploring the multifaceted dimensions of their educational journey. This research not only contributes to the understanding of computer literacy among maritime cadets but also sheds light on the socio-religious context that shapes their educational pursuits. The findings are anticipated to inform educational policies, curriculum development, and support systems tailored to the unique needs of maritime cadets in an international setting.

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.

Literary works, such as novels, poetry or drama, require a linguistic style that reflects the way the author wrote the literary work. Novels are a form of literary work. Novels usually tell the story of a person's life in relation to the lives of the people around him and each other. In novels, this has a major impact on the written story. The characters in a story have the greatest influence on the author's psychological state. Most people assume that the main character is someone who is similar to the author, especially if the main character is of the same gender. Imaginations arising from the author's environment – environmental conditions, events, places – can arouse in him the desire to immortalize them in literary works.    

Literary works, such as novels, poetry or drama, require a linguistic style that reflects the way the author wrote the literary work. Novels are a form of literary work. Novels usually tell the story of a person's life in relation to the lives of the people around him and each other. In novels, this has a major impact on the written story. The characters in a story have the greatest influence on the author's psychological state. Most people assume that the main character is someone who is similar to the author, especially if the main character is of the same gender. Imaginations arising from the author's environment – environmental conditions, events, places – can arouse in him the desire to immortalize them in literary works.    

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.

The Facebook group "Complaints about Missing Campus" is an online forum that allows students to share experiences, concerns and stories about their university life. The aim of this research is to analyze the social interactions that occur within this group, as well as to understand how this group plays a role in meeting the social needs of its members. This study uses content analysis methods and online observation to collect data from posts, comments and interactions between members in the "Complaints about Ngampus" group. The results of the analysis show that this group is a significant platform for members to share their feelings, experiences and suggestions regarding study issues, campus life and other social aspects. Social interactions within this group reflect multiple types of social support, including emotional, informational, and evaluative support. Members share their stories, offer advice, and provide moral support to each other. These groups also facilitate the formation of social bonds and friendships among their members. The Facebook group "Complaints about Dismissals" can serve as a safe place to express discomfort, pursue solutions together, and build a supportive social network among college students. Social interaction in this group plays an important role in overcoming the challenges of college and campus life, and helps improve the social and emotional well-being of its members.

Study of students at Trunojoyo University, Madura, to analyze how they use art as a tool to convey social criticism in a contemporary context. This research uses a qualitative approach with in-depth interviews, observations, and content analysis of students' artistic works such as fine art, theater, music, and literature. The results of the analysis show that students at Trunojoyo University, Madura, use art as a powerful form of social criticism, depicting various issues such as gender inequality, corruption, social injustice and environmental issues. Art among students is used as a means to increase social awareness, stimulate thinking and stimulate social change. In the current context, students utilize technological innovation and social media to expand the impact of social criticism, creating works of art that stimulate discussion and reflection in society and society in general. This study not only provides insight into how students at Trunojoyo University, Madura, use art as a tool for social criticism, but also illustrates how art can be a force for transformative change in facing the social challenges faced by contemporary society.

Studying biology serves as a means to enhance understanding, abilities, perspectives, principles, and ecological accountability. Biology is the scientific discipline that seeks to understand the natural world. Learning biology entails more than simply acquiring factual knowledge, concepts, or principles; it is also an exploratory endeavor. This research aims to discuss problem-based learning (PBL), which can improve the learning outcomes of class XI biology students on plant tissue material and can be used as an alternative learning model. This research uses classroom action research (PTK), which includes four stages: planning, implementing actions, observation,  and reflection, which aim to improve the learning process. PTK is an activity that involves testing an idea in practice, which can improve and increase the quality of the teaching and learning process. The application of the PBL model was able to improve student learning outcomes, especially in biology subjects with plant tissue material for class XI students at SMA N 2 Langowan. During the pre-cycle, the average value was 5.7. In cycle I, it climbed to an average value of 7.3. In cycle II, it further increased to an average value of 8.4. Meanwhile, the completeness of student learning outcomes in the pre-cycle was 20%, while in the first cycle, it was 67%, then grew again in the second cycle, specifically 87%. Based on the aforementioned research findings, it can be inferred that the implementation of the Problem-Based Learning (PBL) model has led to an improvement in the academic performance of Biology students at SMAN 2 Langowan.  

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.