<p>Penelitian ini bertujuan untuk mengetahui, menganalisis, dan mendeskripsikan peran <em>intellectual capital</em> atau modal intelektual dalam pengembangan Taman Baca Masyarakat Perpustakaan Umum Desa Jlegongan. Metode penelitian yang digunakan adalah metode kualitatif dengan menggunakan observasi dan wawancara sebagai teknik pengambilan data. Hasil penelitian menunjukkan bahwa modal intelektual dalam pengembangan taman baca terdiri dari modal manusia, organisasi, dan relasi. Modal manusia berisi pengalaman dan pengetahuan pengelola taman baca (Syaeful Cahyadi). Ia memiliki pengalaman UKM Debat dan merupakan lulusan sarjana sastra Inggris Universitas Teknologi Yogyakarta. Modal organisasi taman baca adalah sistem yang terbuka, bebas pinjam, 24 jam seminggu, dan berbagi informasi dengan Forum Taman Baca Kabupaten Sleman. Modal relasi taman baca adalah hubungan kerjasama dengan Forum Taman Baca DIY, SD Muhammadiyah Sunten, SD Kandangan 2, dan pemberian bantuan berupa uang dan buku dari Kemendikbud dan Dinas Perpustakaan dan Arsip Kabupaten Sleman. Peran modal intelektual adalah menjadi tempat sosial bagi anak-anak di sekitarnya, meningkatkan pengetahuan bagi pemustaka dan masyarakat sekitarnya, serta menjadi motivator tak langsung bagi taman baca lainnya agar tetap berjalan sesuai tujuannya. </p>

Penelitian ini bertujuan untuk mengetahui mengetahui penerapan aplikasi Semen Grobogan Transport Management System dan dampak dari penggunaan aplikasi Semen Grobogan TMS dalam proses coal delivery Pada PT Cahaya Moda Indonesia Semarang. Penelitian ini menggunakan pendekatan deksriptif kualitatif. Informan adalah kepala divisi EMKL, kepala operasional, staff operasional, driver truck serta karyawan PT. Cahaya Moda Indonesia Semarang. Data diperoleh menggunakan wawancara, observasi dan studi kepustakaan. Analisis data menggunakan analisis kualitatif. Hasil penelitian adalah proses penerapan aplikasi Semen Grobogan Transport Management System Pada PT Cahaya Moda Indonesia Semarang, yang dimulai dari alokasi delivery order (DO) pada pihak pabrik, proses verifikasi armada truk dan driver, pelaksanaan stevedoring oleh perusahaan bongkar muat, penulisan tallysheet serta surat jalan secara manual, pembuatan barcode, dan diakhiri dengan delivery batubara ke pabrik. Dampak penerapan sistem aplikasi ini koordinasi antara pihak EMKL dengan pabrik dapat dapat terjalin serta mampu mengetahui jumlah tonnase yang telah dikirim

Guardianship is the authority in the maintenance and supervision of minors, who are not under the authority of their parents and the management of the objects or assets of the child that have been regulated by law. In the implementation of child guardianship there are procedures that regulate it, but in reality the Eugene Schmitz Orphanage implements the rules in its own way. The formulation of the problem: (1) What are the procedures for child guardianship at the Eugene Schmitz Orphanage in Lewoleba Timur Village based on civil law? (2) What are the rights and obligations of the parties in the implementation of child guardianship at the Eugene Schmitz Orphanage in Lewoleba Timur Village based on civil law? (3) What are the inhibiting factors in the implementation of child guardianship at the Eugene Schmitz Orphanage, Lewoleba Timur Village?. The objectives of this research are: (1) To Know the Procedure of Child Guardianship at the Eugene Schmitz Orphanage in Lewoleba Timur Village Based on Civil Law. (2) To Know the Rights and Obligations of the Parties in the Implementation of Child Guardianship at the Eugene Schmitz Orphanage in Lewoleba Timur Village Based on Civil Law. (3) To find out the inhibiting factors in the implementation of child guardianship at the Eugene Schmitz Orphanage in Lewoleba Timur Village. The benefit of this research is to add information for the government to better supervise guardianship procedures and add information to the public to find out the child guardianship procedure. The method used in this research is empirical juridical legal method. The results showed that: (1) The procedure for implementing child guardianship at the Eugene Schmitz Orphanage applies its own rules which are simple, straightforward, do not require a lot of money and do not require a long time so that both the orphanage management, caregivers and children who enter know about the procedure and help parents in the administrative process. (2) The rights and obligations of the parties to the Orphanage arise as a result of the responsibility for their respective roles, although it has been well implemented, in fact there are problems that arise resulting in unbalanced rights and obligations. (3) The inhibiting factors experienced in the implementation of guardianship are ignorance of guardianship procedures, lack of entry requirements and children who enter without biological parents. The conclusions in this study are (1) The child guardianship procedure at the Eugene Schmitz Orphanage does not apply the rules in accordance with the Provisions of the Law. (2) The rights and obligations of the parties are balanced as a result of responsibility for their respective roles. (3) The inhibiting factors in the implementation of guardianship are ignorance of procedures, lack of files/documents and unclear identity of the child. The author's suggestion is the need for socialization from the government to orphanage administrators and the community regarding child guardianship procedures in accordance with the provisions of the Law.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

Poetry is a type of literary work that expresses the emotions, ideas and contents of the poet's heart. Poetry usually expresses its contents using linguistic types. The aim of this research is to provide a detailed description of the language style used in the poetry anthology book 16 Poets Embrace the Earth. A qualitative descriptive approach was used. The book 16 Poets Hugging the Earth by Rayakultura was used as the data source. Data collection methods, including collecting and examining written data on poetry, were used to conduct data analysis. Data reduction is also used in processing the data to classify and identify the language styles contained in the poetry. The results of the research show that the poetry in the book 16 Poets Hugging the Earth contains several language styles, namely the group of comparative and contradictory language styles. The several language styles found in the poem aim to move society to prioritize caring for and protecting the environment.

In the literature study related to evaluating the efficiency and profitability of Islamic insurance through financial statement analysis, previous studies highlighted various methods and approaches used to measure the performance of Islamic insurance companies. Financial statement analysis is the main focus in identifying factors that affect the operational efficiency and profitability of Islamic insurance companies. Some studies have used traditional financial ratios such as solvency, liquidity, and profitability ratios to evaluate the performance of Islamic insurance. However, due to the unique characteristics of Islamic insurance, studies have also proposed the development of specific metrics that take into account sharia principles, such as sharia compliance ratios and fairness ratios. In addition, non-financial approaches such as technical efficiency and allocative efficiency analysis have also been used to evaluate the operational efficiency of Islamic insurance. This research shows that factors such as scale of operations, business diversification, and managerial efficiency can contribute to the efficiency performance and profitability of Islamic insurance companies. Although there have been many studies conducted in this domain, there is still a need for more in-depth follow-up research to better understand the factors that influence the efficiency and profitability of Islamic insurance. With a better understanding of the performance of Islamic insurance companies, regulators and practitioners can develop more effective strategies to improve the stability and growth of this industry.

Kodular is a visual application development platform that allows developers to design, create, and publish Android applications without the need for in-depth programming knowledge. It has a number of features that make it an attractive choice for application development projects, especially for beginners and developers who do not have a strong programming background. (www.kodular.com) Airtable is an online database platform that allows users to create databases that are easy to access and manage. It combines the advantages of traditional databases with the freezing and ease of use of spreadsheets. Airtable can be used in a variety of contexts, including business data management, collaborative projects, and application development. (www.airtable.com)
 
 

Perawat merupakan garda terdepan dalam tatanan pelayanan kesehatan yang berperan memberikan pelayanan berkualitas terhadap kepuasan pasien. Kemampuan empati dibutuhkan untuk mengembangkan hubungan yang baik antara perawat dan pasien. Kemampuan empati mulai dikembangkan sejak mahasiswa menempuh pendidikan keperawatan. Penelitian ini bertujuan untuk mengetahui kemampuan empati mahasiswa Profesi Ners Fakultas Keperawatan Universitas Padjadjaran. Penelitian berjenis deskriptif kuantitatif, dilakukan kepada mahasiswa Profesi Ners angkatan 41 dan 42 (N=212) dengan teknik penarikan sampel total sampling. Peneliti menggunakan platform online untuk menyebarluaskan kuesioner Jefferson Scale of Physician Empathy - Nursing Student Version versi bahasa Indonesia yang telah diuji validitas dan reabilitasnya. Hasil penelitian menunjukkan bahwa mahasiswa Profesi Ners memiliki skor empati yang tinggi, dengan skor rata-rata 108,85 (SD = 13,17). Sebagian besar 59.44% mahasiswa menunjukkan kemampuan empati yang tinggi; sebagian besar peserta memperoleh nilai yang tinggi untuk komponen empati perspective-taking (52,36%), compassionate care (61,32%), dan standing in the patients' shoes (54,26%). Mengembangkan program pendidikan dapat merangsang kemampuan empati di kalangan mahasiswa keperawatan merupakan suatu hal yang wajib. Salah satunya melalui metode pembelajaran dengan simulasi caring dan empati.

The purpose of this study is to examine the legal standing of testaments that forgo a spouse's right to inherit in the event of their death. This study is necessary because, while everyone has the right to draft a testament according to their desires, this does not absolve the contents of the testament from being based on applicable laws and regulations. This study was carried out utilizing a doctrinal and statutory method in a normative juridical manner. The study concludes that a testator's intentions are free to be included in a will; nonetheless, the Indonesian Civil Code governs the legitimacy of Legitieme Portie. Thus, if a testament is written by a spouse whose marriage has entered into a marital agreement to separate assets, and its contents eliminate the longest-living spouse's inheritance rights, then that will not violate the rights of the longest-living spouse because it is based on Article 914 of the Indonesian Civil Code that the husband or wife does not have Legitime Portie. In the meantime, a testament written by a spouse whose marriage did not result in a marital agreement that separates assets only applies to the portion of the maker's assets; in other words, the longest-living spouse still receives a share as part of the joint assets in marriage. 

Money politics is a gift or promise to bribe someone so that the person does not exercise their rights in a certain way during the general election. The purchase can be in the form of goods or money, as found by researchers regarding the phenomenon of money politics which is still widespread in three regions, namely , Kijang Bintan, Kawal Bintan, and Lingga, people who are still relatively ignorant and have economic constraints are one of the factors in society being entangled in giving and receiving political money. Apart from damaging democracy due to forms of fraud, this problem has a negative impact on the givers and recipients who have clearly violated the provisions of the election law and violated criminal provisions. However, this problem is still difficult to resolve due to the lack of supervision and firm action. This research uses empirical legal research. This research is a legal research method that uses empirical facts taken from people's behavior, both verbally obtained from interviews and behavior carried out through direct observation. The theory used in this research is not to use critical legal theory, in order to find the problems that occur, as well as reveal how much the public understands money politics. So from these problems it can be drawn with the title Review of Community Understanding of Money Politics