This article discusses the analysis of the format and presentation of the English course in the Merdeka Curriculum. The Merdeka Curriculum is a curriculum with an intracurricular learning system that provides teachers with the freedom to choose teaching materials according to the needs and interests of the students. English is one of the subjects programmed in the Merdeka Curriculum. The English language learning in the Merdeka Curriculum is designed to help individuals improve their speaking, listening, reading, and writing skills in English. This research adopts a library research method by collecting data and information from relevant literature sources. The collected data is analyzed through a review and understanding of existing literature. The research findings indicate that the Merdeka Curriculum provides comprehensive guidelines regarding identity, structure, teaching methods, and assessment, with a focus on flexibility in subject selection and the development of individual potential.

This research aims in order to help teachers and students create an effective and current curriculum that includes strategic approaches, teaching methods, and descriptions of challenges and solutions in implementing language learning, the goal of this research is to explain an innovative approach to teaching English to non-native speakers of the language. English taught in Indonesian classrooms A approach for conducting library research was used. Data acquisition through documentation ISI analysis is the method employed. Because Indonesia's educational system was in crisis when this study was being written, it was decided to base its findings on ideas that are frequently utilized in teaching English. The principles of communication, empathy for others, knowledge integration, project-based learning, and technology utilization have been stated above.

In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.

Grand Larva merupakan UKM (Usaha Kecil Menengah) yang berusaha dalam bidang pengolahan sampah organik menggunakan maggot. Selama ini Grand Larva belum mengetahui dan memahami tentang pentingnya sanitasi lingkungan dan penggunaan Alat Pelindung Diri (APD), padahal sampah merupakan sumber penularan penyakit yang potensial terhadap pekerja. Tujuan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan dan pemahaman pentingnya penggunaan Alat Pelindung Diri (APD) oleh pekerja selama beraktivitas. Dalam kegiatan pengabdian kepada masyarakat ini tim melakukan edukasi kepada pengelola dan pekerja Grand Larva agar mendapatkan pengetahuan tentang pentingnya sanitasi lingkungan dan penggunaan APD. Metode yang digunakan penyuluhan, praktek langsung, pelatihan, dan pendampingan. Hasil yang diperoleh mitra telah dapat memahami tentang sanitasi lingkungan dan penggunaan Alat Pelindung Diri (APD). Namun dalam kepatuhan penggunaan APD masih perlu ditingkatkan.

Currently, globalization has entered the digitalization era, where digitalization has become one of the most important factors in organizational life. In recent years, there has been a steady increase in the use of technology in HR strategy and planning. This article explains how to apply talent management to develop human resources in this digital era. The method used in writing this article is using the literature review method, which searches databases from various reference sources such as journals, books and necessary data related to talent management. Effective talent management includes not only managing traditional human resources, but also focusing efforts on developing digital skills, identifying talent that fits digital initiatives, and creating a culture of innovation. Flexibility, mobility and giving employees greater responsibility have become important elements in successful talent management in the digital era. The use of technology also plays a key role in talent management with tools and data analytics that support better decision making. Regular evaluation and employee engagement are important aspects in ensuring successful talent management. Effective talent management will help companies remain competitive and ready to face ongoing technological changes.

<p>Penelitian ini bertujuan untuk mengetahui pengaruh bauran pemasaran 4P seperti <em>Product, Price, Promotion, Place</em> terhadap Keputusan Pembelian pada UMKM. Metode penelitian ini menggunakan penelitian kuantitatif dengan analisis statistik deskriptif. Populasi penelitian ini adalah konsumen yang pernah membeli UMKM Donat Kentang Syifa di Setia Budi Kota Medan. Peneliti menggunakan teknik <em>non-probability sampling</em> dengan metode <em>accidental sampling</em>, menggunakan rumus Cochran dengan jumlah sampel sebanyak 99 responden. Lokasi penelitian di UMKM Donat Kentang Syifa Setia Budi Medan. Penelitian ini menemukan bahwa (1) Bauran pemasaran 4P berpengaruh signifikan secara simultan terhadap keputusan pembelian. (2) Produk berpengaruh positif terhadap keputusan pembelian pada UMKM Donat Kentang Syifa, Setia Budi. (3) Harga tidak berpengaruh terhadap keputusan pembelian pada UMKM Donat Kentang Syifa Setia Budi. (4) Promosi tidak berpengaruh terhadap keputusan pembelian pada UMKM Donat Kentang Syifa Setia Budi. (5) Tempat tidak berpengaruh terhadap keputusan pembelian pada UMKM Donat Kentang Syifa Setia Budi. Hal tersebut disebabkan konsumen mengabaikan Harga, Promosi, Tempat dari produk yang dikonsumsinya.</p><p><em>This study aims to determine the influence of the 4P marketing mix on Purchasing Decisions at MSMEs, such as Product, Price, Promotion, and Place. This research method uses quantitative research with descriptive statistical analysis. The population of this study was consumers who had purchased the Syifa Potato Donut UMKM in Setia Budi, Medan City. Researchers used a non-probability sampling technique with the Accidental Sampling method, using the Cochran formula with a total sample of 99 respondents. The research location is at the Syifa Setia Budi Potato Donuts MSME, Medan. This study found that (1) 4P Marketing mix has a significant effect simultaneously on purchasing decisions. (2) Product positively affects purchasing decisions at MSME Donut Potatoes Syifa, Setia Budi. (3) Price does not affect purchasing decisions at MSME Donut Potatoes Syifa, Setia Budi. (4) Promotion does not affect purchasing decisions at MSME Donut Potatoes Syifa, Setia Budi. (5) Place does not affect purchasing decisions at MSME Donut Potatoes Syifa, Setia Budi. Consumers OF Donut Potatoes Syifa ignore prices, promotions, and places of the products they consume.</em><em></em></p>

Business is a works that generates certain profits that are run with the capital used to make the business. In a business there are several important factors, one of which is the potential and business opportunities. In starting or running a business, it is not far from the thing called competition. What is meant by competition, in this topic is business competition, is the efforts of two parties/more companies, each of which is active in obtaining orders by offering the most favorable prices/conditions. One form of business competition is cartel practice. Based on the Law of the Republic of Indonesia Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition, it is stated that the Business Competition Supervisory Commission is a commission established to supervise business actors in carrying out their business activities so that they do not engage in monopolies and or unfair business competition. In this study, the authors analyze the workings and roles of the KPPU in dealing with cartel practices.

English language learning in elementary schools based on the 2013 curriculum is included in local content, where English language learning becomes learning that is not mandatory in elementary schools. However, some elementary schools require their students to learn English, but the schools educator shortages. At the elementary school SDN Bereng Kajang - 1, researcher found that the school has a local content teacher, but the teacher have no basic in english learning. The researcher's goal is to improve English learning through vocabulary material with flashcard media. This research uses the CAR (Classroom Action Research) method in which this research collaborates with the teacher in observing the student learning process while in the classroom. This research was conducted in 2 cycles; the sample of this study was grade 4 students and total of the students are 12. In this study, researcher are more concerned with the process of each cycle stage in order to get satisfactory results.

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh Manajemen Aset terhadap Kinerja Keuangan Perusahaan pada PT. Hobin Nauli Multimedia Sibolga. Hipotesis yang diajukan yaitu ada Pengaruh Manajemen Aset Terhadap Kinerja Keuangan Perusahaan Pada PT. Hobin Nauli Multimedia Sibolga. Penulis menggunakan 24 bulan data keuangan tahun 2020 dan 2021 sebagai sampel. Hasil penelitian menunjukkan adanya pengaruh yang positif antara Manajemen Aset dan Kinerja Keuangan Perusahaan pada PT. Hobin Nauli Multimedia Sibolga. Persamaan regresi yang di perolehY=45,792+13,659X yang menunjukkan apabila ditambahkan satu satuan variabel X (Manajemen Aset) atau nilai tertentu maka akan bertambah peningkatan variabel Y (Kinerja Keuangan) sebesar koefisien regresi 13,659. Berdasarkan hasil ujihipotesis yang dilakukan dengan membandingkan antara nilai t hitung dan t tabeldi dapat bahwa nilai t hitung lebih besar dari t tabel yaitu 7.416 > 2,073 dan nilai signifikansi 0,00 dibawah ? 5%. Karena t hitung lebih besar dari t tabel maka ada pengaruh Manajemen Aset yang signifikan terhadap Kinerja Keuangan Perusahaan pada PT. Hobin Nauli Multimedia Sibolga dan hipotesis yang diajukan, diterima.
 

The purpose of this study is to analyze how the company's strategy dominates the international market.  PT Indofood Sukses Makmur Tbk is one of the companies that is able to enter the international market.  The products of PT Indofood in this study sell their products in several countries.  This type of research is descriptive qualitative research, namely scientific investigation that aims to understand a phenomenon in its natural social context through a process of in-depth communicative interaction between the researcher and the phenomenon being studied.  From the results of this research, Indomie is the instant noodle brand of PT Indofood Sukses Makmur Tbk in Indonesia and is the largest instant noodle producer in the world with 16 factories that produce 15 billion packs of Indomie each year.  Indomia is also exported to more than 60 countries around the world.  The application of continuous innovation, namely the construction of factories abroad, product strategy, quality maintenance, pricing strategy, distribution strategy, promotion strategy, customer relationship (consumer relationship building strategy).