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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 discusses problems related to the application of the lex fravo reo principle in the criminal justice system in Indonesia which focuses on premeditated detention cases committed by former Kadif Propam Polri.  Ferdy Sambo, S.H., S.I.K., M.H against his own aide Brigadier Nofriansyah Yosua at the National Police Service house. This study aims to find out why the principle of lex fravo reo is needed in the criminal justice system in Indonesia and how the principle of lex fravo reo differs in the old Criminal Code and in the new Criminal Code. In this study the author used a normative juridical approach. The results in this study show that the application of the lex favor reo principle is very important in the legal system and criminal justice system in Indonesia because it strives for justice to be given equally to defendants where if there is a change in the substance of the criminal law Then the provisions in favor of the defendant apply. The principle of lex favor reo in the old Criminal Code is actually as affirmed in Article 1 paragraph (2) of the old Criminal Code, which emphasizes that if there is a change in the substance of the criminal law, then what is applied is the rule that is most beneficial to the accused. Furthermore, in the new Criminal Code, the principle of lex favor reo is also formulated in Article 3 juncto Article 618 of the new Criminal Code, which in essence is not much different from the formulation of Article 1 paragraph (2) of the old Criminal Code.

Mathematics is central to our daily lives and is taught from an early age. As a result, mathematics is used in various areas of life. The history of mathematics is very important to know and study because through it we can know and understand the truth and essence of math. Besides, the history of mathematics shows its connection with many other fields of science. In the history of Islamic civilization, the development of mathematics has begun since the descent of the Quran as a sacred book for the Muslims. Through the Quran, Allah comprehensively invites His creatures to study mathematical science, which can help them to do many things, especially in worship. In this journal, the author also uses methods of literature study with qualitative research to find out how the development of mathematics through Islamic civilization. Therefore, in the journal this time, the author will try to review the evolution of mathematics through the history of Islamic civilization

Thisi researchi aimsi toi analyzei multiculturali educationi fromi thei perspectivei ofi Islamici educationali philosophy.i Thisi researchi usesi ai qualitativei researchi methodi basedi oni libraryi research.i Thei maini sourcei fori thisi researchi isi Islamici educationali literaturei basedi oni philosophy.i Thei naturei ofi thisi researchi itselfi isi descriptive-i analysis.i Thei datai collectioni techniquei ini thisi researchi usesi thei libraryi researchi method,i namelyi libraryi study.i Thei resulti ofi thisi writingi isi thati educationi isi ai processi ofi humanizingi humansi soi thati humansi arei expectedi toi bei ablei toi understandi themselves,i otheri people,i naturei andi theiri culturali environment.i Educationi andi multiculturalismi arei solutionsi toi diversei culturali realitiesi asi ai processi ofi developingi alli potentiali thati respectsi pluralityi andi heterogeneity.i Thei essencei ofi multiculturalismi isi culturei andi recognitioni ofi culturali diversityi asi welli asi ai responsei toi acceptingi diversei culturali realities.i Islami isi ai religioni thati isi noti basedi oni culture,i buti hasi ai concepti ofi howi itsi peoplei arei culturedi andi havei goodi morals.i Islamici culturei isi ai procedurei thati refersi toi Islamici principles.i Islamici culturei itselfi isi purelyi basedi oni thei Korani andi Hadith.

Learning can be viewed as a system with various components, including objectives, learning media, class organization, evaluation, and follow-up. Learning can also be seen as a process that involves preparation, implementation, and follow-up of learning. The learning approach during the time of the Prophet and classical ulama involved religious, aqliyah and ilmiyah, morals and physical education. Education during the time of the Prophet focused on strengthening the belief in monotheism and equality as well as teaching reading and writing. Classical scholars also developed the study of Arabic, tajwid, qiraat, and tafsir. In the modern era, learning innovation and the use of technology, especially smartphones, have become important in maximizing education. Technology-based learning, such as e-learning, can increase students' interest and motivation to learn. Reading is also key in the early stages of learning to understand and increase students' understanding and self-confidence. Apart from that, education in the era of globalization and industrial revolution 4.0 faces complex challenges. The concept of "Free Learning Education" is an effort to create human resources who are able to face global changes and challenges with the ability to innovate and openness. Education needs to be designed to address the complex challenges of the future.  

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

This article discusses the development of harmonious living between religious communities in order to create peace in society. The country of Indonesia indeed consists of various diversity starting from ethnicity, culture, ethnicity, religion. However, behind this diversity, various conflicts between religious communities have emerged. However, looking at the conflicts that occur in the current era, society has become divided among itself. To be able to realize peace between religious communities is an effort to restore the essence of religion and foster an attitude of tolerance and living in harmony. Tolerance plays an important role in building society and harmony is a condition where a person or group lives together peacefully, harmoniously and with mutual respect for each other. Harmony involves mutual understanding, tolerance, and the ability to resolve conflicts in a peaceful manner. Peace between religious communities is an important aspect in creating a peaceful and just world. This effort involves all parties working together to achieve the common goal of creating harmony between religious communities. The main goal of peace between religious communities is to overcome differences in religious beliefs and practices to build an inclusive and tolerant society. The concepts of harmony and tolerance are often the basis for creating a balanced and sustainable social life. Harmony is very important to create a peaceful and thriving environment.

This research was carried out against the background of player behavior in the Mobile Legends Bang Bang game, in the Mobile Legends Bang Bang game Toxic behavior often occurs in the Mobile Legends Bang Bang Online Game, where this behavior often occurs when in a team there is a player who plays very aggressively. bad, doing feeders, differences in countries, differences in ethnicity, even differences in religion and so on. This research aims to find out (1) How toxic behavior takes the form of sarcasm in the online game Mobile Legends Bang Bang, (2) How toxic behavior takes the form of cynicism in the online game Mobile Legends Bang Bang. This research is field research and uses a qualitative approach. The research location is the barracks/boarding house where you live. Data sources in this research include data on the research location and data regarding mobile legends from players and barrack/boarding house owners. Secondary data consists of data from the online game Mobile Legends and toxic behavior obtained from other sources. The data collection technique used is through observation and documentation. For technical data analysis using data reduction, data presentation and drawing conclusions. Toxic in the form of sarcasm is a rude insult intended to hurt other people in the Mobile Legends game. The team is annoyed at players who are considered bad and burden the team. Toxic cynicism criticizes in a frank language style that fits the facts. Cynicism or excessive skepticism is a condescending attitude that is detrimental and hurts the feelings of others. It involves negative or cynical judgments of other people, ideas, or situations with the aim of ridiculing or feeling better than the other person. This text will be shortened to a few sentences or important points, while maintaining the essence of the information conveyed.

This research is a theological literature review of the complexity of the church's responsibilities as God's servants. It is revealed that contemporary Christianity reflects a potential falsehood between carrying out the duties and responsibilities of the church through reflecting on the character of Jesus Christ in ministry. This raises a dilemma regarding the central reflection of today's church ministry. The author uses a qualitative method of descriptive analysis in the form of text literature. In conclusion, the church today must reflect again on its duties and responsibilities in the essence of God's mission to save humans. So the center of ministry is a reflection of what Jesus did.

Mental health in Indonesia has so far been relatively neglected, even though the decline in productivity due to mental health disorders has been proven to have a real impact on the economy. Interpersonal communication is a scientific discipline that is seen as capable of realizing a person's mental health, because within the scope of its study, interpersonal communication is dialogical in nature. The dialogic nature is demonstrated through verbal communication in conversations that display direct feedback. This study uses all articles presented in the form of a literature review regarding "Promotion of Community Mental Health Using an Interpersonal Communication Approach". Based on the results of the literature review of the five journals analyzed, In essence, interpersonal communication is communication between a communicator and a communicant. This type of communication is considered the most effective for changing human attitudes, opinions or behavior due to a dialogical process. The dialogic nature is demonstrated through verbal communication in conversations that display direct feedback. The process of providing health information can be done using promotional media. The implementation of mental health promotion aims to be an important step in conveying a knowledge base that often arises so that it can be used in the form of effective practice in a regulation. Integrating improvement, prevention and management related to mental health problems will be very helpful in avoiding death, reducing the stigma associated with it. attached to someone with mental disorders and improve the economic conditions of society.

The teacher's ability to summarize learning material for students is important because it will provide confirmation of the material that has been studied at the meeting. In concluding the material the teacher can provide a summary of important points regarding the material studied at the meeting. Students will also find it easier to understand the meeting material. Students come to know the essence of learning. The aim of summarizing the learning material is to determine the teacher's level of success in providing explanations of the subject matter. This study covers various methods and strategies used in summarizing learning material, including training, collaboration between teachers, and the application of educational technology. Through the use of these approaches, this journal explores the results of improving the quality of teaching and learning processes in education. The results of this research underline the importance of developing teachers' abilities in summarizing learning material as one of the main factors in creating an effective learning environment. This journal provides valuable insights for educators, educational policy makers, and researchers to continue to develop approaches that can improve teachers' abilities to summarize learning material effectively, which in turn will contribute to increasing student achievement and the overall quality of education

According to the KBBI, the meaning of literacy itself, as reported on the Ministry of Education and Culture's official website, is the ability to write and read.  Etymologically, the term literacy itself comes from the Latin "literatus" which means someone who learns.  In this case, literacy is closely related to the process of reading and writing.  Literacy activities in the learning phase aim to develop the ability to understand texts and relate them to personal experiences, think critically, and process communication skills creatively through activities responding to the texts of enrichment books and textbooks.  Literacy or literacy is a general term that refers to a series of individual abilities and skills in reading, writing, speaking, calculating and solving problems at a certain level of expertise required in everyday life.  Benefits of literacy Expanding insight and knowledge.  Sharpen the ability to capture and understand information from reading.  Literacy is not the same as reading.  Reading and books are the surface technical and physical forms of literacy.  The essence of literacy is how humans gain knowledge and learn to gain knowledge.  Raising self-confidence in children is a parent's responsibility, although cultivating self-confidence is not an easy job.  Apart from requiring patience and example, parents must be clever in creating an atmosphere that is conducive to growing children's self-confidence.  Especially an atmosphere that is able to foster a child's sense of self-esteem which must be understood together, by building a child's self-esteem it will not automatically be able to grow a child's self-confidence.  However, if a child has a healthy sense of self-esteem by knowing and being able to accept himself as he is, including all his limitations, then he will be able to feel ashamed of himself and see everything as part of the reality of life.

Physical growth is the process of change that occurs in the size, shape and structure of an individual's body as they age. In the context of education, understanding physical growth is very important as it can affect the learning process and overall development of learners. In essence, growth emphasises the physical changes of each child. At this time they need balanced nutrition, so that physical growth can be in accordance with the stages that should be. Growth is expected to be in accordance with the developmental tasks that must be passed. This study uses a survey approach research method which is part of a quantitative approach, with observation, interview, questionnaire filling, and documentation techniques. The research subjects were principals, teachers, parents, and students. The results showed that there are differences in how to educate children in the past era with the current one, and also in accordance with what we read in journals and books that are the reference of this research.

This research seeks to investigate the philosophy of life on the back of a truck in terms of spiritual logotherapy, where previous research has not focused on this aspect. The research is qualitative with descriptive design and analysis. The results of the research show that the writing on the buttocks of trucks is a reality of life in Indonesian society. Through a spiritual logotherapy approach, these writings provide spiritual encouragement to live life as it is, because understanding reality will lead to happiness. This study has theoretical implications, namely exploring the background of the writing on the truck's rear in detail, then synthesizing it into a life lesson so that the positive side can be used as a lesson to emulate, and the negative side can be avoided. The practical implication is that this research can be used as a reference for lovers of texts on the backs of trucks to provide education for the public, regarding the positives and negatives. The research provides recommendations for academics who wish to investigate the philosophy of life in the back of a truck, as well as the need for a broader understanding of its essence

This article discusses the role of catechesis and family dynamics in dealing with the complex dynamics of the contemporary era characterized by social change, technological advances, and moral crises. Social change poses new challenges in family structures and norms, requiring catechesis to align its guidelines with modern family realities. Meanwhile, technological progress requires the adaptation of catechesis to take advantage of new media without losing the essence of spiritual values. The moral crisis engulfing society reinforces the need for catechesis that can provide relevant ethical guidance. Family dynamics, as the basis of religious education, take center stage in understanding how catechesis can support the formation of character and moral values in the family environment. Collaboration between church and family was identified as a key element in ensuring holistic and effective religious education. Through this article, it is hoped that a deeper understanding of how catechesis can respond to changing times and remain relevant in forming the foundations of faith and morals in the contemporary family.

Ankai sitelu is taken from the Batak Karo language, the word ankai means understanding and sitelu which means sitiga. If these three words are interpreted, they mean a dance that originates from understanding rakut sitelu. " ankai sitelu" is a dance work inspired by the Batak Karo kinship system, namely rakut sitelu. Rakut sitelu consists of sukut, kalimbubu, and anak beru. Sukut is the party who is the host in a traditional or ritual ceremony, kalimbubu is the party who is highly respected because he is considered to be the representative of dibata (god) on earth who gives tendi and blood, while anak beru is the party who does the sukut work in traditional ceremonies and rituals. This work takes the essence of balance in the rakut sitelu system with traditional karo dance movement patterns which are developed according to broader teba movement intensity, volume, level and time. Ankai Sitelu's work is a group choreography consisting of three female dancers, a total of three dancers who will be composed in a large group and small group composition by paying attention to the composition of the parts. The number of three dancers is analogous to three social positions in the Rakut Sitelu kinship system. This work uses the exploration method as an initial part in developing the creativity of the creation process, improvisation to find movements by chance or spontaneously, composition to arrange the movements that have been obtained, as well as periodic corrective evaluation of the process. This work is expected to provide information about the meaning and values contained in Rakut Sitelu. Keywords: Rakut sitelu, balance, Karo Batak tradition  

In the Constitution of the Republic of Indonesia article 30 paragraph (1) Every citizen is entitled and obliged to participate in the defence and security efforts of the state and paragraph (2) The defence and security efforts of the state are carried out through a universal people's defence and security system by the Indonesian National Army and the Indonesian National Police of the Republic of Indonesia as the main force, and the people as a supporting force. This relates to the development of state security and resilience efforts, one of which is the conscription efforts that have been implemented in several countries such as South Korea and Thailand. But military training in Indonesia is only given to the Indonesian National Army, which in essence is something that is directly related to the profession being undertaken. This study uses a descriptive research method which approaches by collecting literature data and analysed by the author. The results of this study confirm that currently Indonesia does not need conscription because it is not in a state of emergency or war for a long period of time so far.

The logo serves as a visual representation encapsulating the essence and unique characteristics of the orphanage, creating a first impression that can shape a positive perception of the institution. More than just a personal expression, the importance lies in the observer's perception and response, making it the primary focus in the visual communication design process. The success of a design is determined by its ability to effectively communicate ideas, stories, or information to the observer or targeted audience. Therefore, alignment between the intended message and the observer's perspective and understanding becomes the key to success in visual communication design. With a well-crafted design, the logo can establish an emotional connection with stakeholders, build trust, and enhance the appeal of the orphanage in the eyes of the public.  

In recent times, there has been a notable upswing in the economic development of Indonesia. This phenomenon has prompted Small and Medium Enterprises (SMEs) enthusiasts to seek innovative brand marketing strategies to strengthen the visual identity of their brands. Madang Kebab Nusantara is a nascent SME operating in the food industry and is currently in need of a robust brand identity amidst a competitive landscape within the same sector. In my capacity as a graphic designer with a solid educational background, I am entrusted with the responsibility of cultivating creative ideas in visual design, including logos, packaging, and mascots, to establish a professional image for the client's brand. Direct interaction with clients enables me to comprehend the needs of SMEs, articulate concepts, and deliver design solutions that align with the brand's essence, ensuring that the client's brand captures the attention of consumers in the market.