Seiring perkembangan teknologi informasi dan komunikasi, dunia pendidikan mengalami perkembangan dengan pesat. Sistem pembelajaran konvensional mulai dikombinasikan bahkan dialihkan dengan sistem pembelajaran berbasis digital atau online learning. Hal ini memunculkan suatu istilah dalam dunia pendidikan yaitu blended learning dan hybrid learning. Penelitian ini bertujuan untuk mengetahui pengertian, jenis-jenis, langkah-langkah, dan kelebihan serta kekurangan dari blended learning dan hybrid learning. Jenis penelitian yang digunakan peneliti adalah deskriptif kualitatif dengan menggunakan pendekatan penelitian library research atau penelitian kepustakaan. Hasil dari penelitian ini adalah istilah blended learning dan hybrid learning memiliki kesamaan dalam hal pendekatan, blended learning merupakan pembelajaran yang menggabungkan metode tradisional dan metode modern. Sedangkan hybrid learning memadukan pembelajaran tatap muka dengan teknologi computer dan internet. Namun, dari segi teknis, keduanya memiliki karakteristik yang berbeda. Kedua model pembelajaran ini memiliki kelebihan dan kekurangannya masing-masing.

This research examines how adherence to analytical standards influences the structure of sentences within texts. By analyzing the relationship between analytical compliance and sentence construction, the study aims to uncover the effects of adherence to linguistic, syntactic, and contextual norms on text cohesion and readability. The findings shed light on the importance of analytical conformity in shaping sentence structures and enhancing overall text quality and comprehension.

To achieve the goals of Islamic education, in the learning process teachers should use learning media. By using learning media, teachers will more easily teach subject matter and students will more easily understand the lesson. The characteristics of Islamic learning media can be grouped into graphic media, audio media and silent projection media. Based on how it is obtained, media is divided into finished media and designed media. When choosing media, you need to pay attention to the media selection criteria. By using media in the learning process, it is hoped that the quality of Islamic religious education will be even better. This article also discusses learning resources in learning Islamic Religious Education. The importance of learning resources in learning cannot be denied, learning resources are anything, whether objects, data, places, facts, ideas or people that can trigger the learning process. Learning resources can be classified into several types such as people, materials, environment, activities, tools and equipment. From here learning resources are classified into printed, non-printed learning resources, facilities, activities and environment. Of course, with the current development of information technology, it can help students to get various learning resources from all directions, so that students will be more active and creative in learning.

Vocabulary learning is the initial learning so that children have the ability to read and speak. However, there are some children who have barriers to developing their language skills, one of which is children with disabilities. The obstacle is caused by their low intelligence so that it is difficult to understand and record information related to language, both understanding vocabulary and the ability to pronounce it as well as limited media that support the learning process. Therefore, a more effective way of improving language skills for children with disabilities is needed so that they do not fall behind other children. This research aims to find effective learning methods in developing language skills in children with disabilities. Using the Systematic Literature Review (SLR) research method by reviewing and identifying previous research related to language development in children with disabilities, various supportive learning methods were found such as music therapy, anagram games, role play methods, picture crosswords, visuomotor learning methods, storytelling, and card media.

Shipbuilding industrial companies still produce a number of organic waste in the form of twigs, grass and leaves. In line with developments in the current era, organic waste that accumulates will become an issue for the environment if it is not managed properly. This activity was carried out to overcome the problem of organic waste in the shipbuilding industry, by utilizing organic waste for composting. Composting is a simple anaerobic method that can be easily carried out in the shipbuilding industry. This method turns organic waste into compost by carrying out a fermentation process. Organic waste in the form of leaves that are turned into compost can increase the nutrient content in the soil. The composting process is carried out using two different activator materials, namely using Effective Microorganisms 4 (EM 4) and Promoting Microbes (PROMI). The results of the compost research carried out have met the quality standards according to SNI 19-7030-2004. The final results of these two treatments are not too different, the pH resulting from the EM4 activator treatment is 6.9 and the pH from the PROMI activator treatment is 7. The temperature value for both does not exceed the ground water temperature, namely the final temperature of the EM4 activator treatment is 29.9oC and from PROMI activator treatment of 30oC. The observation results show that of the two activators EM4 and PROMI, the one that is more effectively used for composting is the EM4 activator because the microorganism content in EM4 has more classifications compared to the PROMI activator.
 
 

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.
 

Introduction: Based on a two-way communication model, effective communication between stakeholders can foster citizen participation in tourism management. Jayapura City's coastal tourism potential must be professionally managed, as evidenced by limited facilities and ineffective promotional strategies. The study aims to examine the community's social, economic, and cultural characteristics and devise an effective marketing communication strategy for developing coastal tourism in Jayapura City.Methods: A qualitative approach utilizing a causal descriptive survey method, also called mixed methods. With Lisrell, the research was analyzed using multiple linear regression and the Structural Equation Model (SEM) model.Findings: The effectiveness of marketing communication in the development of beach tourism in Jayapura City is relatively low in the role of tourism managers and the use of media in tourism promotion. Coastal tourism managers are still dominated by the elderly who are not updated with digital technology. The potential of culture and local wisdom has not been optimized in tourism management. There has been no synergy between interested parties such as government, customary, and community in the application of tourism marketing communication.Originality: Many studies have been conducted on tourism marketing communication strategies, but only a few have studied them from the perspective of tourism development which involves participation and local wisdom of the people in Papua. This study shows that marketing communication strategies are part of the solution, and research on local wisdom and community culture can provide alternative tourism development to improve the welfare of local communities.

The purpose of this research is to analyze the implementation of the duties and authorities of the village government in managing tourist villages in Boleng District, West Manggarai Regency. This research is empirical juridical research, which is research directly to related parties to obtain primary data directly from respondents. The data collection technique uses interviews, observations, and literature/document studies. The data used are primary data and secondary data. This research was conducted in West Manggarai Regency. The results of the data processing were analyzed descriptively using the empirical juridical method, namely identifying and adjusting to the actual situation. The results showed that: the implementation of the duties and authority of the Village Government in carrying out its duties and responsibilities is in accordance with existing procedures, but in providing duties and responsibilities for the management of the Tourism Village has not been evenly distributed and has not been given the trust to manage the Tourism Village by the Regional Government. Based on the experience in the field and the information obtained, the researcher can provide suggestions and input to the Golo Lujang Village Government so that it can maximize its role, especially in managing the "Sano Limbung" Tourism Village, as well as to the three groups formed, especially the Tourism Awareness Group, to be reactivated and in giving tasks and responsibilities to the community evenly. To the Tourism, Creative Economy and Culture Office in order to provide opportunities for the Tanjung Boleng Village Government to manage their own Tourism Village in this case "Rangko Cave" and the Village Government itself in this case the Tanjung Boleng Village Government has the courage to convey to the Regional Government of West Manggarai Regency in this case the Tourism, Creative Economy and Culture Office so that the tourist attractions can be managed by the Tanjung Boleng Village Government.  

Inheritance in Indonesia recognizes the existence of 2 (two) legal systems, namely according to the Civil Code and Islamic Law. The two legal systems have different perspectives, especially regarding the status of illegitimate children. The Constitutional Court's decision adds complexity by recognizing the civil relationship of an illegitimate child with the biological father through scientific and technological evidence. This research aims to determine the inheritance rights of children without married parents according to the Civil Code and Islamic Law and to determine the recognition of children without married parents according to the Civil Code and Islamic Law. This research uses a type of normative research with analytical descriptive specifications with library study data collection focusing on secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. Based on the research results, it was concluded that the recognition of children without married parents according to the Civil Code and Islamic Law has differences in approach. The Civil Law, through articles 272 and 280, regulates the recognition of children without marriage under certain conditions. This involves marriage licenses, mutual obligations, guardianship, and inheritance rights. Meanwhile, Islamic law states that children of adultery are illegitimate and cannot be assigned to their father. Civil Law focuses more on civil status and rights, while Islamic Law emphasizes the validity of marriage and family honor in a religious context. Then the Inheritance Rights for Children without Their Parents' Marriage According to the Civil Code and Islamic Law have differences in that the Civil Code regulates children's inheritance rights in the context of kinship, with divisions based on kinship relations, bilateral principles and degrees. In contrast, Islamic law emphasizes the conditions for the validity of marriage as the basis for inheritance rights, following principles such as individual, bilateral and justice principles. AbstrakPewarisan di Indonesia mengenal adanya 2 (dua) sistem hukum yaitu menurut KUHPerdata dan Hukum Islam. Kedua sistem hukum memiliki perspektif yang berbeda terutama terhadap status anak diluar kawin. Keputusan Mahkamah Konstitusi menambah kompleksitas dengan mengakui hubungan perdata anak luar perkawinan dengan ayah biologis melalui bukti ilmu pengetahuan dan teknologi. Penelitian ini bertujuan untuk mengetahui hak waris bagi anak tanpa perkawinan orang tua menurut KUH Perdata dan Hukum Islam dan Untuk mengetahui pengakuan anak tanpa perkawinan orang tua menurut KUH Perdata dan Hukum Islam. Penelitian ini menggunakan jenis penelitian normatif dengan spesifikasi deskriptif analitis dengan pengumpulan data studi kepustakaan berfokus pada data sekunder terdiri atas bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Berdasarkan hasil penelitian disimpulkan Pengakuan anak tanpa perkawinan orang tua menurut KUH Perdata dan Hukum Islam memiliki perbedaan dalam pendekatan. Hukum Perdata, melalui pasal 272 dan 280, mengatur pengakuan anak tanpa perkawinan dengan syarat tertentu. Ini melibatkan izin kawin, kewajiban timbal balik, perwalian, dan hak waris. Sementara itu, Hukum Islam menyatakan anak zina tidak sah, tidak dapat dinasabkan kepada ayahnya. Hukum Perdata lebih fokus pada status keperdataan dan hak-hak, sedangkan Hukum Islam menekankan keabsahan pernikahan dan kehormatan keluarga dalam konteks agama. Kemudian Hak Waris Bagi Anak tanpa Perkawinan Orang tua Menurut KUHPerdata dan Hukum Islam memiliki perbedaan dimana KUH Perdata mengatur hak waris anak dalam konteks kekerabatan, dengan pembagian berdasarkan hubungan kekerabatan, asas bilateral, dan perderajatan. Sebaliknya, Hukum Islam menegaskan syarat sahnya perkawinan sebagai dasar hak waris, mengikuti prinsip-prinsip seperti asas individual, bilateral, dan keadilan.

This study aims to evaluate the role of green accounting in supporting environmental sustainability at PT Dharma Satya Nusantara Tbk (DSNG). Using a qualitative case study approach, the research analyzes the company's sustainability reports. The results indicate that DSNG systematically records environmental costs and investments, including the conservation of 8,733 hectares of forest, the use of renewable energy, and the implementation of the NDPE (No Deforestation, No Peat, No Exploitation) policy. DSNG also engages local communities through training and sustainable forestry programs. The implementation of green accounting enhances the company’s transparency, accountability, and reputation, while also contributing to the achievement of the Sustainable Development Goals (SDGs). Green accounting has proven to be a strategic tool for promoting comprehensive and long-term sustainable performance in the agribusiness sector.