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This research delves into the intricate realm of maritime education, focusing on the academic and professional preparedness of Semester 3 cadets at the Maritime Institute Jakarta (STIP Jakarta). Anchored in a qualitative descriptive approach, the study synthesizes document analysis and cadet surveys to unravel the multifaceted dynamics shaping the educational landscape. The document analysis reveals a curriculum at STIP Jakarta that aligns commendably with international standards, supported by comprehensive lecturer training programmes. However, the nuanced cadet perspectives spotlight a need for refined emphasis on the practical application of English proficiency in real-world maritime scenarios. Cadet self-assessment underscores both confidence in academic intelligence and an identified need for additional language support, calling for targeted interventions. Exploring professional competences uncovers a disparity between technical proficiency and English Maritime communication, highlighting the importance of a holistic approach to bridge this gap. Cadet motivations vary from a genuine passion for maritime activities to the allure of lucrative career prospects and international recognition. Recognizing this diversity urges the need for personalised career guidance and mentorship programmes. The research also sheds light on English Maritime and Literacy proficiency, differentiating between basic skills and the ability to handle complex communication scenarios. Recommendations include integrating advanced language modules and tailored language support initiatives within the curriculum, ensuring a seamless development of linguistic skills alongside technical competences. In conclusion, this research offers a comprehensive understanding of maritime education at STIP Jakarta, unveiling challenges and opportunities that resonate globally. The synthesis of findings and recommendations forms a compass for refining pedagogical approaches, fostering linguistic and technical adeptness in future maritime professionals. This voyage towards enhancement is not merely a localized pursuit but a contribution to the broader discourse on cultivating global competence in maritime education.

This research delves into the intricate realm of maritime education, focusing on the academic and professional preparedness of Semester 3 cadets at the Maritime Institute Jakarta (STIP Jakarta). Anchored in a qualitative descriptive approach, the study synthesizes document analysis and cadet surveys to unravel the multifaceted dynamics shaping the educational landscape. The document analysis reveals a curriculum at STIP Jakarta that aligns commendably with international standards, supported by comprehensive lecturer training programmes. However, the nuanced cadet perspectives spotlight a need for refined emphasis on the practical application of English proficiency in real-world maritime scenarios. Cadet self-assessment underscores both confidence in academic intelligence and an identified need for additional language support, calling for targeted interventions. Exploring professional competences uncovers a disparity between technical proficiency and English Maritime communication, highlighting the importance of a holistic approach to bridge this gap. Cadet motivations vary from a genuine passion for maritime activities to the allure of lucrative career prospects and international recognition. Recognizing this diversity urges the need for personalised career guidance and mentorship programmes. The research also sheds light on English Maritime and Literacy proficiency, differentiating between basic skills and the ability to handle complex communication scenarios. Recommendations include integrating advanced language modules and tailored language support initiatives within the curriculum, ensuring a seamless development of linguistic skills alongside technical competences. In conclusion, this research offers a comprehensive understanding of maritime education at STIP Jakarta, unveiling challenges and opportunities that resonate globally. The synthesis of findings and recommendations forms a compass for refining pedagogical approaches, fostering linguistic and technical adeptness in future maritime professionals. This voyage towards enhancement is not merely a localized pursuit but a contribution to the broader discourse on cultivating global competence in maritime education.

This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

Nutritional intake plays an important role in optimizing baby's growth and development. The amount of nutritional intake consumed is also influenced by the process of eating activities. The aim of this research is to determine the effect of the Baby Led Weaning Method on baby weight in the Patingalloang Community Health Center Working Area. Quantitative research method with experimental design with a one group pretest-posttest design approach. The research population was toddlers experiencing stunting who met the inclusion and exclusion criteria using purposive sampling techniques. Research results: The intervention group with a sample size of 20 children experienced an average weight gain of 0.85 kg. The control group also experienced an average increase of 0.65 kg with a test value of p value = 0.000, where it was concluded that there was an effect of giving MP-ASI using the Baby Led Weaning Method on the weight of babies aged 9-12 months in the working area of the Patingalloang Community Health Center.    

This study aims to assess the influence of leadership style on employee performance at UOB Buana Bank Medan. The significance of leadership style in influencing staff engagement, dedication, and productivity has been acknowledged. Having a comprehensive grasp of how leadership style may impact performance is crucial in the banking business, which is characterized by fierce rivalry and continuously evolving market circumstances. The research was carried out by distributing a questionnaire survey to workers from different work units at UOB Buana Bank Medan. The questionnaire was designed to evaluate the employees' perception of the leadership style employed inside the organization, as well as their level of performance. The population under investigation comprises all employees of UOB Bank Medan. The sample approach employed is simple random sampling. The sample size for this study consisted of 110 workers. The acquired data was subsequently examined utilizing statistical methodologies, such as regression, to assess the relationship between the independent variable (leadership style) and the dependent variable (employee performance). The results of this study are anticipated to offer valuable insights for UOB Buana Bank Medan in enhancing leadership approaches to enhance employee performance. The practical implication of this study is that it can aid managers in selecting a leadership style that aligns with the specific attributes of the organization.

One of valuable asset of the nation is various caltural since all we know that Indonesia has rich variaty culture widely spreaded in the nation, from Sabang to Marauke. The country of Indonesia has enormous cultural capital, has the potential to function as a source of accelerating national development more quickly.A qualitative method used in this type of reseach and included checking incident. It is a technique that combines qualitative and descriptive analysis and is used to conduct this kind of research. Findings are presented in descriptive narrative, and the authors emphasize the natural and holistic focus and multi-method research.Family can take an important role in developing their childrent's socializing skill by helping the children to understand how to respect the tradition of Ash Table, and also introducing the kids  the value of religion  and culture that related to their ritual.Moreover, family has a good chance to take a part as a model for others by maintaining the consistency this routine excercise to practice. This practice has the ability to lead the family to be solid and an excellent reminder of their background of ancestors and spiritual that they share to one each other.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Rock mass is a volume of rock consisting of rock material in the form of minerals, texture, composition and also consisting of discontinuous planes, forming a material and interconnected with all elements as a unit. The rock mass itself is composed of several intact rocks which basically have isotropic, continuous and homogeneous properties. However, the conditions found in the field are different, namely anisotropic, discontinuous and heterogeneous. These properties will certainly influence the test results in the uniaxial test. There are several factors that influence the results of uniaxial rock tests, one of which is the scale effect. The purpose of this test is to determine and analyze the effect of rock sample size on the uniaxial compressive strength value of claystone. This rock testing was carried out at the Mineral and Coal Technology Laboratory and the rock sampling locations were in Palaran District, Samarinda City and in North Samarinda District, Samarinda City. In this uniaxial compressive strength test, 3 side widths with different lengths will be used. After carrying out the uniaxial compressive strength test, the average uniaxial compressive strength test value was obtained in each formation, such as the Balang Island formation, the average rock compressive strength test value was 1.68 Mpa and the Balang formation, the average rock compressive strength test value was 3.10. Mpa. Based on these results, it can be concluded that the larger the sample size, the smaller the rock compressive strength test value tends to be.      

The inventory problem that still occurs at PT Indonesia Plafon Semesta is the accumulation of resin and calcium raw materials which results in considerable losses. PT Indofon began to experience a buildup of resin raw materials in August amounting to 16,100Kg and for calcium amounting to 15,200Kg so that each month it soared until its peak in October, namely a buildup of 23,500Kg of resin, and 23,200Kg of calcium. The use of the right method for inventory control problems is Just In Time , which is a management strategy used to optimize the production process and product delivery by buying and producing only when needed and at the right time. Silver Meal Heuristic, a heuristic approach used in inventory control to determine the optimal lot size. The quantity of raw material orders using JIT is relatively more than the silver meal, but with JIT the supplier only needs to send 4-5 times, meaning that the company can save costs. The quantity and frequency obtained from data processing using silver meal is more optimal. However, the cost of raw material inventory incurred is quite large. For a decrease in efficiency costs by implementing a policy of making purchases with Just In Time  (JIT) and is expected to save on raw material inventory costs. So that these cost savings can be allocated by the company to other costs.

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

Because they aid in the understanding of the actual world by students, internships are an essential component of curricula in higher education. The Independent Campus Learning Internship program, which was introduced by the Republic of Indonesia's Ministry of Education, Culture, Research, and Technology at the beginning of 2020, is the subject of this study. The purpose of this program is to expose students to the outside world. experience working in an environment relevant to their subject of study in order to enhance graduates' hard and soft skills. Thus, the purpose of this study is to determine what competencies accounting students pick up from their MBKM internships across a range of sectors. In order to collect data for this study, accounting students in Indonesia who are doing MBKM internships are sent Google forms over social media. Using descriptive statistical methods, the data was analyzed, and 87 out of the 98 respondents made up a viable sample size. The analysis's findings demonstrated that most students had made progress in the hard and soft abilities needed in the job. The majority of students concur that their confidence in working in accounting has grown as a result of their internships, which have also enabled them to work independently on tasks, cooperate with others, evaluate data, and solve problems on their own. The majority of interns who complete their internships receive employment offers, demonstrating the effectiveness of internship programs in enhancing the abilities that businesses and industry deman.

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

This research explores the effectiveness of spiritual guidance, especially the Islamic approach, in dealing with juvenile delinquency. The adolescent phase, as an important transition period, tends to be marked by significant physical and mental changes. Uncontrolled juvenile delinquency can be detrimental to individuals and society. Research emphasizes the application of spiritual guidance to early adolescents and pre-adolescents to prevent deviant behavior. Spiritual guidance, as a process of providing direction and advice with religious values, has a crucial role in forming positive character. Findings from previous research show that spiritual guidance, including Islamic counseling, vent sessions, and religious activities, is effective in reducing levels of juvenile delinquency. Teenagers who receive spiritual guidance tend to have a positive mindset, use their time well, and have a better religious understanding. Although the study makes important contributions, resource limitations, methodological variations in previous studies, and the lack of long-term studies need to be addressed. Therefore, future research must overcome these limitations to provide deeper insight into the role of spiritual guidance in dealing with juvenile delinquency.    

In the era of globalization, the views of Indonesian people towards the rise of the LGBT phenomenon have become complex, considering that Indonesia is thick with religious and cultural values. Although the country adheres to human rights principles, an understanding of religious norms is often a filter for views on sexual diversity. Especially among the younger generation, there is significant disagreement on whether the rise of LGBT is in accordance with the ideals of Pancasila as the basis of the state. On the one hand, there are groups that support LGBT rights as a form of respect for human rights, while on the other hand, there are concerns that this phenomenon is not in line with the values of Pancasila which emphasizes unity and unity in diversity. Further research needs to be done to understand more deeply how the views of Indonesian people, especially the younger generation, towards the LGBT phenomenon in the context of the globalization era.  The purpose of this study is to examine more deeply and describe the community's views on the current rise of LGBT which can trigger the destruction of the morals of the Indonesian nation. The theory used in this study is the theory of people's views through observations by interviewing several communities and conducting online surveys.  

In buying a laptop, you need to look at the specifications and standards that are tailored to your needs and requirements. Some of the standards and requirements include looking at several aspects of the criteria including the price of the laptop, RAM (random access memory), processor, hard drive capacity, screen size, VGA (video graphic adapter), battery power, weight, length of warranty, availability of spare parts, service range center. The fuzzy method is a method that makes it easy to find a value that is still vague and also linguistic, the use of the sample additive weighting (SAW) method is used to assist calculations in supporting decision making. The choice of using the SAW method is simpler in calculations, but the results of the calculations are accurate. From the results of calculations using the SAW method, it is calculated that between laptop 1 to laptop 7 with a price preference weight of 30, RAM 10, processor 10, hard disk capacity 10, screen size 5, VGA 3 (video graphic adapter), battery power 7, weight 5 , length of warranty 10, availability of spare parts 5, distance to service center 5, the highest order starts from laptop 1 with a total value of 18.4, laptop 7 with a value of 16.6, laptop 6 with a value of 13.6, laptop 5 with a value of 13.5, laptop 3 with a value of 13.2, laptop 4 with a value of 11.2, laptop 2 with a value of 8.9. The results of the assessment can change according to the needs of laptop buyers, who are more concerned with which criterion has the most important weight.

Business actors carry out economic activities for profit. Globalization makes many changes in the times, especially in the industrial economy in Indonesia.Digital economy or disruptive innovation raises business competition problems so as not to cause large losses to consumers and other business actors on a large economic scale creating high barriers to market entry due to the positive economy. This research uses qualitative descriptive, descriptive analysis to see the phenomenon of existing events and qualitative research methods based on philosophy as an instrument, Data collection techniques and qualitative analysis emphasize meaning. Oligopoly markets whose structure consists of two or three or even more control the market 70 to 80 percent of all production or selling value around it and emphasize the price determined. The development of the era of business actors utilizing technology is certainly due to globalization which affects industrial markets in each country to abroad. Oligopoly is very influential in industrial markets because of pressure on prices and new ideas from competitors and supported by digital technology hence industrial market activities to retain consumers. In addition to the effect, business actors get large profits due to increasingly sophisticated information technology. The influence of globalization can encourage large companies to innovate their businesses and be able to integrate in the global market.

This research discusses educational facilities for children with special needs. Children with special needs are a group that requires special attention in education. They have different needs in accessing and participating in the learning process. In this article, we explore the importance of adequate educational facilities for children with special needs. Important aspects of such facilities include an adapted physical environment, technological support, the role of teachers and educational staff, as well as the benefits that children with special needs obtain from good educational facilities. The research method used is a descriptive qualitative research method where data collection is carried out by searching for articles from electronic journals, namely Google Scholar (Scholar), which can strengthen the results of the analysis. The data analysis technique in this research includes three stages, namely organize, synthesize and identify. The research results show that facilities for children with special needs have their own functions. Each facility provides its own benefits for children's growth and development. In this way, children with special needs receive maximum service.

Cosmetics and treatments are inseparable from the lives of women, taking care of the face part of the skin can look smooth and bright using natural ingredients. One way to take care of the face is by doing facial mask treatments made from natural, natural ingredients that can be used as masks, one of which is binahong leaves and honey. The purpose of researchers to create new innovations in the form of how to make pasta masks binahong leaves and honey. The research method is experimental method to test to several subjects according to facial skin problems, interview method conducted with respondents, observation method with respondents that include facial analysis, documentation method documenting each trialThis research experiment used binahong leaves and honey as ingredients for making face masks. Research with experimental methods and produce 3 products with different sizes, because the results of the first and second experiments researchers felt less then the researchers conducted a third product experiment that tested both models that have oily and acne face, whose use is routine once every 2 days and the results of acne and oil are reduced. The third product with a measure of 1 tablespoon of mucus binahong leaves and 1 teaspoon of honey. The benefits of binahong leaves that in addition to being used as medicines can also be used for beauty in the form of face masks binahong leaves and honey.