This study aims to determine the effect of puppet media on oral language skills in children aged 5-6 years at Al-Anshor Islamic Kindergarten Palembang. This research method is the Experimental Method. This experimental method is a method that seeks influence on something between cause and effect carried out by researchers. This researcher uses the Pre Experimental Design type with One Group Pretest-Posttest Designs. The population of this study was 13 children in group B at Al-Anshor Islamic Kindergarten Palembang. The observations that researchers use with the determination to determine the influence of group B children aged 5-6 years at Al-Anshor Islamic Kindergarten Palembang. Based on the results of the research and discussion that has been carried out, there has been an increase in oral language skills in children. It can be said that in this study there is a significant influence given puppet activities, this is shown in the post-test experiment using story books. Before the puppet activities were implemented, children who had low fine motor development abilities were 3 children, while those with moderate scores were 10 children. After the wayang activity was implemented, 6 children had a high score or developed very well in their language skills, while 4 children had motor development skills that developed according to expectations, and only 3 children had a starting to develop score, which means that after being given treatment, children's fine motor development increased compared to before the treatment, and the Wayang activity was to improve the language skills of early childhood.
 

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development

This study aims to analyze the interaction and response of viewers on social media to the soap opera Asmara Gen Z using the Uses and Gratification theory. The research method used is a qualitative approach with interaction and response analysis, as well as in-depth interviews with active viewers. The results of the study indicate that the main motivation of viewers in watching the soap opera Asmara Gen Z is because of the presence of young actors and actresses who are relatable to their lives, an interesting and diverse storyline, and a hit soundtrack. This soap opera also succeeded in building hype through social media with active interaction from the players. These findings indicate that the soap opera Asmara Gen Z meets various audience needs, including cognitive, affective, personal identity, social integration and interaction, and escape needs. This study provides insight into how soap operas can create high engagement on social media and provides implications for entertainment content marketing strategies in the digital era.

The reporting system is the presentation of data in the form of the results of activities in an organization as well as data from research results which are arranged systematically, so that it is easier to understand and easier to analyze and draw conclusions from an activity. The method in this research uses secondary data observation. The aim of this study was to determine the 10 most common diseases in outpatient and inpatient care (based on gender and age characteristics) at the Regional General Hospital, dr. Fauziah Bireun, This type of research is quantitative descriptive. The population and sample in this study are medical record recap data from January to December using total sampling. The results of the study showed that the highest number of diseases, namely Urolithiasis cases, had 314 outpatients, while the highest number of inpatients was Cerebral Infarction, there were 425 patients. There were 1,866 inpatients, based on the age range of 45-64 years, there were 1,042 outpatients and 958 inpatients. It is hoped that future researchers will carry out further research on the factors that cause health problems and health problems in patients with the highest cases of disease.

Early complementary food is food or drink given to babies aged 6 months. The research objective was to determine the relationship between knowledge and attitudes of mothers and the provision of complementary feeding at PMB Irma Suryani, Prabumulih City in 2023. The research method is analytic in nature, using a cross sectional approach. The population of this study were all mothers who had babies aged ? 6 – 24 months at PMB Irma Suryani Prabumulih City in 2023. Sampling in this study used the Accidental Sampling method, namely 45 respondents. The research instrument is a questionnaire. From the bivariate analysis it was found that of the 33 respondents who had good knowledge, there were 30 respondents (66.7%) who gave complementary foods and from 12 respondents who had less knowledge, there were 5 respondents (11.1%) who gave complementary foods. From 37 respondents who had a good attitude, there were 33 respondents (73.3%) who gave complementary foods and of the 8 respondents who had a poor attitude, there were 2 respondents (4.4%) who gave complementary foods. It can be concluded that there is a significant relationship between knowledge and the provision of complementary foods with a P value 0.000 < ? 0.05, there is a significant relationship between the mother's attitude and the provision of complementary foods with a P value 0.000 < ? 0.05.

This study aims to analyze the influence of service quality and location on consumer purchasing interest at Alfamart minimarkets in Aceh Barat Regency. The population in this study consists of all consumers shopping at Alfamart Regency, Aceh Barat. The sample selection was conducted using purposive sampling, with a total sample size of 134 respondents. The analytical method used in this study is quantitative descriptive analysis. The results of the study indicate that, partially, service quality has a significant effect on consumer purchasing interest at Alfamart minimarkets in Aceh Barat Regency. Additionally, location also has a significant effect on consumer purchasing interest at Alfamart minimarkets in Aceh Barat Regency. The hypothesis testing results show that, simultaneously, there is a significant influence between the service quality variable (X1) and the location variable (X2) on consumer purchasing interest (Y).

This study aims to analyze the representation of Shalom Mawira's resistance in the Novel "Perempuan Yang Menunggu Di Lorong Menuju Laut" by Dian Purnomo and its relevance as a teaching material at SMP Darussalam Medan. This novel tells the story of the struggle of Shalom Mawira, a Sangihe woman who fights to defend a gold mine that will be exploited by the Biongo company in her homeland, which is represented as a form of resistance against the government's injustice in handling this case. This study uses a qualitative approach with a descriptive-analytical method to describe and analyze the form of resistance carried out by Shalom Mawira and the Sangihe community and relate it to the Indonesian language learning curriculum. By utilizing gender studies, the study shows that Shalom Mawira's resistance in this novel depicts courage, solidarity, and determination in facing pressure and injustice. In terms of relevance, this novel can be used as teaching material at SMP Darussalam Medan because it has the potential to increase awareness of protecting the environment and foster a sense of nationalism in students. In addition, it can also be a means to train critical literacy and appreciation of local culture. This research provides theoretical contributions to the study of literature and education, as well as practical benefits for students and teachers. For students, this novel can be an interesting learning medium to understand social and cultural issues, while for teachers, this research offers alternative innovative and contextual teaching materials.

This research aims to explore the optimization of land clearing techniques in supporting agricultural sustainability in Dahana Tabaloho Village, Gunungsitoli District, North Sumatra. This research involved students of the University of Nias Agrotechnology Study Program who applied land clearing techniques which included weed removal, soil loosening, drainage and bed making. The methods used in this study were direct observation, interviews, and measurement of soil parameters before and after the application of the techniques. The results showed that the combination of traditional and modern techniques in land management can improve tillage efficiency and environmental sustainability. The use of cultivators for soil loosening is proven to speed up the process, but still requires organic fertilizer to maintain the quality of the soil structure. Good drainage is effective in managing excess water and ensuring water availability during the dry season. In addition, making beds with proper direction supports optimal plant growth. The 15% increase in organic matter content and the stability of soil pH to remain neutral are indicators of the success of the applied techniques. Overall, this study provides evidence that proper land management can support sustainable agricultural productivity in the tropics.

Green accounting and corporate social responsibility (CSR) are two critical concepts in fostering sustainable business practices. Green accounting emphasizes the inclusion of environmental and social costs in financial reporting, providing companies with a more comprehensive view of their sustainability performance. Meanwhile, CSR involves corporate commitments to societal and environmental welfare, which enhance reputation and stakeholder relations. This article explores the integration of green accounting and CSR, highlighting their benefits, challenges, and implementation strategies. By adopting these approaches, businesses can not only achieve financial growth but also contribute positively to society and the environment.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing