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Tucking techniques are rarely used in making clothes, designers prefer to follow today's fashion trends, tucking manipulation techniques are able to change ordinary fabrics into 3-dimensional shapes, the purpose of this study is to be able to find out the finished results of making tucking techniques and to be able to find out the finished results of making simple dresses using variations of tucking techniques. The method used is the R & D method, to produce products and test the effectiveness of these products. The author has tested the tucking technique using 3 materials, namely satin, cotton, and balotelli fabric, as well as the size of folds and between folds 1.5 cm: 1.5 cm, 2 cm: 1 cm and 2 cm: 2 cm, trials have been validated to ask for assessments and suggestions related to materials and crease sizes that are suitable to be applied in making tucking,  Balotelli material and the size of folds and folds 1.5 cm : 1.5 cm get the best value from the 4 validators. The process of making tucking to look neat must pay attention to the crease used with an accurate size, ensure the seam is straight, and ensure the sewn fold is ironed until slippery before sewing on the horizontal line.

Improving water quality is an important issue that governments and society must address. His one way to improve water quality is to monitor it regularly. Monitoring tools that are easy to use and accessible to the public can be a solution to improving water quality. The aim of this research is to assess how user satisfaction with Simonair affects their inclination towards monitoring water quality. The methodology involves conducting a survey with respondents utilizing the Simonair tool, and the gathered data is subjected to analysis through a straightforward linear regression examination.Top of Form The results show that users' satisfaction with the Simonair tool has a significant positive impact on their interest in water quality monitoring. The higher the user satisfaction, the more interested the user will be in  water quality monitoring with Simonair. Drawing from the findings of this investigation, it is possible to infer that users' satisfaction with the Simonair tool is an important factor influencing users' interest in water quality monitoring. Therefore, efforts are needed to increase user satisfaction with the Simonair tool and increase user interest in  water quality monitoring using Simonair.

This research was conducted to analyze how depreciation of fixed assets and their use affects the performance of Medan City BKD employees. Fixed assets are a very important thing in a company, especially Medan City government offices, because without assets, employee performance will not run well and will of course cause various operational activities in the Medan City BKD to be hampered. The data collection technique in this research uses documentation studies such as studying documents related to problems or data such as fixed asset reports at the end of 2021 which are sourced directly from the Medan City BKD. This research uses qualitative methods with a field research strategy. The research results explain that asset managers do not record depreciation of fixed assets. Therefore, the researcher analyzed and calculated depreciation using the straight line method manually in the fixed asset management report which was stated to be good, only that the facilities and infrastructure or equipment such as computers were not sufficient for the number of employees based on research results which showed that maintenance of fraudulent assets was optimal so that there were some are idle and unused computers.

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.

Learning outcomes refer to the successful attainment of educational objectives by students who actively engage in the process of learning. Nevertheless, it is evident that student learning outcomes remain subpar, hence necessitating the implementation of a learning model aimed at enhancing student learning outcomes. The Group Investigation (GI) Learning Model is an educational approach that has been shown to enhance student learning results. The primary objective of this study was to assess the impact of implementing the Group Investigation (GI) Cooperative learning model and the direct learning model on the learning outcomes of eighth-grade students at SMP N 6 Tondano. Specifically, the study focused on the topic of straight-line equations. The research employed a Quasi-Experimental Design as its chosen methodology. The present study comprised two classes, namely class VIII B as the experimental group and class VIII A as the control group. The sampling methodology employed in this study was Cluster Random Sampling. The methodology employed in this study involves the utilization of written tests for the purpose of data collecting. Based on the findings of the study, the statistical analysis using the t-test yielded a t-value of 2.5709, while the critical t-value (t-table) was determined to be 2.0322. Consequently, the calculated t-value exceeded the critical t-value (t-count > t-table). This implies that the null hypothesis (H0) is rejected in favor of the alternative hypothesis (H1). Based on the findings, it can be inferred that students who were exposed to the Group Investigation (GI) cooperative learning model exhibited superior learning outcomes compared to students who were subjected to the direct learning model. This observation was made specifically in the context of studying straight-line equations among eighth-grade students at SMP Negeri 6 Tondano.

This study aims to know and analyze the depreciation method of fixed assets applied to the Tempe Waidoko Tofu Factory, Wolomarang Village. Research data is obtained from (secondary) data obtained from documentance and direct interviews with related parties. The analytical method used in this study is quantitative descriptive analysis, which is an analysis that describes the depreciation method of fixed assets applied by the Tempe Waidoko tofu factory Kelurahan Wolomarang using H straight-line depreciation method and double declining balance method. The results showed that the fixed asset depreciation method used in the tempeh tofu factory was a straight-line method. Because the straight-line method is greater in book value than the double declining balance method.

In the Civil Code concerning civil inheritance law it is classified as one of the aspects of civil law which has the basic meaning contained therein, namely to regulate but there is no element of demand in this matter. Whatever the heir does to his property before he dies is his power, and that is part of the civil law that is regulatory. Inheritance law is the law that controls the locking of inheritance that is freed because the owner has died, and its effect on the person entitled to receive the inheritance. There are two ways to obtain inheritance, namely: based on statutory provisions or ab intestato wettelijk erfrecht, and appointed in a will or testamentair erfrecht). The problem is how to implement the absolute portion (legitime portie) of the heirs of various groups according to civil law laws. This paper uses library research methods in the form of books, scientific journals, magazines, and so on. legitieme fortie (absolute part) is part of the inheritance or inheritance which must be divided among the heirs in a straight line downwards and upwards, and regarding which part the heirs prevent from deciding something either in the form of a grant (gift) or in the form of a testamentary grant (Article 913 KHU civil). Asser Meyyers argues about inheritance law in the Netherlands page 148 explaining that the purpose of legimie portie is to avoid and protect the heir from the desire that arises for the heir to benefit other people.