Films or drama series are highly favored by many people, especially among teenagers. One of the most popular foreign drama series in Indonesia is Korean drama. Korean dramas depict fictional strories and portray Korean life. One of the Korean dramas that attracted public attention was Twinkling Watermelon. This drama directed by Son Jung-Hyun carries the genre of fantasy, romance, and time travel. The author's goal in analyzing this drama is to find out the meaning of denotation, connotation, and myth, as well as the moral messages contained in the Korean drama. This research employs qualitative research methods using Roland Barthes’ semiotics theory. Data for this study are based on scene and dialogues from episodes 14-16 of the Korean drama Twinkling Watermelon. The data collection techniques used are observation, documentation, and literature study. The results obtained from this study indicate that in the Korean drama there are moral messages seen from denotation, connotation and myth. The moral messages are (1) Being serious in doing something. (2) Parents' responsibility towards their children. (3) The importance of communication in every relationship, especially family. (4) Sincere love. (5) Do not force ourselves to bear burdens that are not our responsibility. (6) Never give up and keep fighting.

This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.
 
 
 

This research aims to identify flexible and dynamic business strategies in adapting to market changes. The research method used is qualitative descriptive with a literature study approach to understand ideas and theories relevant to the research topic. The analysis employed is descriptive analysis, which analyzes the data by describing or presenting the information without attempting to draw broad conclusion or generalization. Furthermore, Flexible and dynamic competitive strategies allow companies to not only adapt to market changes, but also take advantage of these changes to increase intelligence and business efficiency. These constraints include changes in the market, which are often accelerating, and companies respond slowly to market changes, thereby reducing adaptation and competition. A flexible and dynamic competitive strategy in changing markets would demonstrate that companies were able to successfully adapt to market changes, increase their capacity and achieve business success. This research is expected to help society, especially businesses, to determine flexible and dynamic strategies to adapt to changes in a market

This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.

This research aims to determine the importance of social commerce regulations, explore the development and implementation of these regulations in Indonesia, and understand Maslahah Mursalah's views on these regulations. The current rapid growth of digital technology has driven great progress in various scientific disciplines, particularly in the economic sector, where business actors, especially MSMEs, are starting to participate in the e-commerce space. With the emergence of online trading trends that use social media as the main platform (social commerce), government awareness of the growth potential of e-commerce has encouraged the government to adopt strict and enforceable regulations. This scientific study uses normative juridical research methodology, specifically focussing on secondary data sources. These sources include primary legal materials, such as statutory regulations (legislative approach), and secondary legal sources accessed through library sources. The study revealed that the Minister of Trade, Zulkifli Hasan, has issued new regulations, namely Minister of Home Affairs Regulation (Permendagri) Number 31 of 2023 concerning Licensing, Advertising, Development, and Supervision of Trading Business Entities via Electronic Systems. This law aims to help Micro, Small, and Medium Enterprises (MSMEs), clarify social commerce operations, and foster a strong e-commerce ecosystem. However, some view the government's issuance of this regulation as lacking substance and haste. Mursalah's problem is that government regulations, specifically Minister of Trade Regulation Number 31 of 2023, only address a few aspects of enhancing human welfare, particularly for commercial actors.

Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS) cases continue to increase and are becoming a top global public health problem. When weight loss is more than 10% below the previous body weight, the relative risk of death is going to increase almost 6-fold. A viral load checkup is a test to measure the amount of HIV in the blood. The increase in nutritional needs and tissue catabolism is caused by the increase in viral load in the body. Malnutrition screening is necessary to evaluate nutritional status so that this treatment can be recommended if the patient is malnourished. This research is an analytical observational study with a cross-sectional design. Analysis was carried out on 109 people living with HIV who received treatment at RSUD Dr. M Yunus Bengkulu. The independent variable in this study is the viral load level, while the dependent variable is screening for malnutrition and the nutritional status of people living with HIV/AIDS—data analysis using the Spearman Rank test. The study results showed no correlation between viral load levels and nutritional status with a value of p=0.243 (p>0.05), and there was a correlation between viral load levels and malnutrition screening with p?001. The viral load of HIV patients at Dr. M Yunus Bengkulu does not correlate with nutritional status, but it correlates with malnutrition screening.

The ceriping MSMEs in Kedungasri Village, Kendal Regency, have played an important role in the transformation of the local economy. Through innovation and appropriate business strategies, these businesses have not only managed to maintain their production sustainability, but have also been able to grow in the face of increasingly competitive market challenges. Innovations include product diversification, application of simple technology in the production process, and improved packaging quality. Meanwhile, business strategies include strengthening marketing networks, utilizing digital platforms, and improving human resource skills. This transformation has had a significant impact on increasing community income and reducing the unemployment rate in Kedungasri Village, making the ceriping MSMEs the driving force of a sustainable village economy.

Tanjung Pinang is one of the sub-districts in Pahandut District, Palangka Raya City, Central Kalimantan Province, Indonesia. The role of students in community service or what is usually called real work lectures (KKN) increases the value of the quality of Islamic religious education. With the knowledge they have and the presence of KKN students, they have a significant impact in the religious field.  The strategy used in implementing this activity is to plan and optimize joint activities to follow up on ideas that arise. From this plan, it will be identified who will coordinate and who should be responsible for each stage of the activity. The role of students in improving the quality of Islamic religious education at TPA Sulamanajah, Tanjung Pinang District. This research aims to analyze the strategy and impact of the student KKN program in improving the quality of Islamic religious education at TPA Sulamanajah. Increasing activities with Islamic religious values ??for children provides benefits to the surrounding community. Not only as a means to get closer to Allah SWT, but also as a main factor in increasing the potential of Human Resources (HR) who are competent, aspirational and solid and responsible for the Muslim community. This type of research uses qualitative methods, with the aim of describing the phenomena that occur (qualitative descriptive). This type of research is field research, namely research where data collection is carried out in the field. In this case it was carried out in Tanjung Pinang Village. The location of this research was carried out at the location that was the source of the research, namely in Tanjung Pinang Village.

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased