This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

The widespread use of smartphones has given rise to the phenomenon of phubbing, where individuals prioritize their devices over face-to-face interactions. The purpose of this study is to explore phubbing as a communication ethics challenge and its impact on emotional well-being in personal relationships. The method used in this study is a literature review involving national and international indexed journals obtained through Google Scholar, Directory of Open Access Journals (DOAJ), and ERIC (Educational Resources Information Center), Taylor & Francis, Springer, Elsevier with a span of 2017-2024. The findings of this study reveal that phubing can have a negative impact on interpersonal relationships and individual psychological well-being. This behavior can damage communication, reduce the quality of personal relationships, and trigger psychological problems such as anxiety, depression, and feelings of loneliness. Therefore, interventions in guidance and counseling are needed to deal with phubbing more comprehensivel.

Postoperative nausea and vomiting is one of the side effects that often occurs in spinal anesthesia. Nausea and vomiting affect patient morbidity such as stress, discomfort, dehydration, prolonging treatment time and increasing treatment costs. This study aims to determine the effect of acupressure therapy on the incidence of nausea and vomiting after spinal anesthesia in the recovery room at the Imelda Workers Indonesia General Hospital, Medan. This type of research is quantitative research with quasi-experimental research methods. Data reports in the province of North Sumatra showed that there were 25,602 patients who underwent surgery. Meanwhile, at the Indonesian Umim Workers Hospital in Medan, data on surgical patients for January-March 2024 totaled 666 patients, and 250 patients had spinal anesthesia. This research was carried out in February - June 2024 at the Imelda Indonesian Workers General Hospital, Medan. The research sample was taken as many as 20 respondents. incidence of nausea and vomiting after spinal anesthesia at the Imelda Workers Indonesia General Hospital, Medan. Based on the characteristics of respondents based on age, they were in the age range of 36-40 years, namely 55%, based on gender, the majority of respondents were women, namely 60%, respondents based on smoking history were the majority 65%, the distribution of respondents with a history of nausea and vomiting was the majority 55% and the majority of respondents with nausea and vomiting were 60%. The recommendation for this research is that acupressure therapy can be applied in nursing practice so that patients are able to perform it independently. For the Imelda Workers Indonesia General Hospital, Medan, it is necessary to score the risk of nausea and vomiting in patients before surgery to minimize the incidence of post-operative nausea and vomiting.

Postoperative nausea and vomiting is one of the common side effects of spinal anesthesia. Nausea and vomiting affect patient morbidity such as stress, discomfort, dehydration, prolonging treatment time and increasing treatment costs. This study aims to determine the effect of acupressure therapy on the incidence of nausea and vomiting after spinal anesthesia in the recovery room of the Imelda Labor Indonesia General Hospital, Medan. This type of research is a quantitative study with a quasi-experimental research method. Data reports in the province of North Sumatra, there are 25,602 patients undergoing surgery. While at the Umim Labor Indonesia Hospital, Medan, the data on surgical patients as of January-March 2024 amounted to 666 patients, 250 patients were found to have spinal anesthesia. This study was conducted in February - June 2024 at the Imelda Labor Indonesia General Hospital, Medan. A sample of 20 respondents was taken.: The results of the statistical test obtained an ? value of 0.000 (? <0.05), thus it was concluded that there was an effect of acupressure therapy on the incidence of nausea and vomiting after spinal anesthesia at the Imelda Labor Indonesia General Hospital, Medan. Based on the characteristics of respondents based on age, they were in the age range of 36-40 years, which was 55%, based on gender, the majority of respondents were women, which was 60%, respondents based on a history of smoking were 65%, the distribution of respondents with a history of nausea and vomiting was 55% and the majority of respondents with an incidence of nausea and vomiting was 60%. The recommendation for this study is that acupressure therapy can be applied in nursing practice so that patients are able to do it independently. For the Imelda Labor Indonesia General Hospital, Medan, it is necessary to carry out a risk scoring of nausea and vomiting in patients before surgery to minimize the incidence of nausea and vomiting after surgery.

The learning material website of Indonesian language contained materials of Indonesian language course. This website was very useful for students as additional learning material. Therefore, this study aimed to investigate the components of website as Indonesian learning materials. This study was literature study with primary and secondary data sources. Result of study showed that website of Indonesian language contained the access of main menu, material menu, and media menu. It could be concluded that website of Indonesian language could be utilized as learning media for disabled students in compiling scientific works.

Penelitian ini dilatar belakangi oleh pemberian kewenangan yang cukup luas dengan pemberian hak dan kewajiban menyelenggarakan otonomi desa dalam kesatuan sistem penyelenggaraan pemerintahan desa. Dimana pemerintah desa harus memiliki kemampuan mengelola sumber daya manusia yang tersedia di Desa masing-masing dan khususnya di kecamatan Pringapus kabupaten semarang.Tujuan penelitian ini adalah untuk menguji pengaruh beban kerja, dukungan rekan kerja, dan kompetensi terhadap kinerja sumber daya manusia di Kecamatan Pringapus Kabupaten Semarang melalui stress kerja sebagai variabel intervening. Sampel 98 responden. Data yang digunakan adalah data primer dengan cara mengirimkan kuesioner kepada para perangkat desa di Kecamatan Pringapus. Pemilihan sampel menggunakan sampel total/sensus. Alat analisis penelitian ini menggunakan software SmartPLS V3.29.Hasil penelitian ini, menyatakan bahwa beban kerja dan kompetensi dapat mempengaruhi stress kerja. Namun dukungan rekan kerja tidak berpengaruh terhadap stress kerja. Selanjutnya, menyatakan bahwa beban kerja, dukungan rekan kerja kompetensi dan stress kerja dapat mempengaruhi kinerja pegawai di Kecamatan Pringapus Kabupaten Semarang. Pada uji pengaruh mediasi dalam penelitian ini menyatakan stress kerja mampu memediasi hubungan antara beban kerja dan kompetensi terhadap kinerja pegawai di Kecamatan Pringapus Kabupaten Semarang. Namun dalam penelitian ini stress kerja tidak mampu memediasi hubungan antara dukungan rekan kerja terhadap kinerja pegawai. Keterbatasan pada penelitian ini nilai adjusted r-square pada variabel mediasi stress kerja masih menyisakan nilai sebesar 20,1%. Agenda penelitian mendatang dapat mengeksplorasi variabel lain yang berpotensi mempengaruhi stress kerja sebagai mediasi terhadap kinerja pegawai.

This study aims to determine the Effect of Work Motivation on EmployeePerformance. The sampel of this study, namely employee of Little Work Preschool Sunter North Jakarta, numbered 25 people. Data collection was carried out using a questionnaire method to examine Work Motivation and Employee Performance. The validity test uses factor analysis, and the reliability test uses the Cronbach's alpha formula. The analysis prerequisite test used is the normality test. Analysis of the data used is simple regression analysis for hypotheses test. Hypothesis testing results obtained conclusions: There is a significant influence of work motivation on the performance of employee at little work Preschool in Sunter, North Jakarta. This is evidenced by the value of Sig. 0.000 <0.05 and th = 7,50.

Penelitian ini dilatarbelakangi oleh perilaku siswa kelas IV yang masih melakukan prokrastinasi akademik pada pembelajaran matematika. Perilaku tersebut jika dibiarkan dapat memberikan dampak buruk bagi siswa yang melakukannya. Oleh karena itu, prokrastinasi akademik perlu diminimalisir dengan penerapan regulasi diri dalam belajar. Akan tetapi, penerapan tersebut memerlukan bantuan guru di sekolah. Sehingga diperlukan upaya guru untuk meningkatkan regulasi diri siswa pada pembelajaran matematika. Penelitian ini bertujuan untuk mendeskripsikan dan menguraikan bentuk prokrastinasi akademik, regulasi diri yang dilakukan, serta upaya guru yang diterapkan kepada siswa dalam meningkatkan regulasi diri agar prokrastinasi akademik pada pembelajaran matematika dapat berkurang. Pendekatan yang digunakan adalah kualitatif dengan metode studi kasus. Teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Partisipan penelitian terdiri dari empat orang siswa, yang dikelompokkan menjadi siswa prokrastinator dan non prokrastinator, serta seorang guru wali kelas IV. Teknik analisis data yang digunakan adalah model Miles dan Huberman dengan empat tahapan, yaitu mengumpulkan, mereduksi, menyajikan, serta menarik kesimpulan dan verifikasi data. Hasil dari penelitian ini di antaranya: 1) bentuk prokrastinasi siswa prokrastinator termasuk ke dalam decisional procrastination, dengan ciri siswa lupa dengan tugas, tidak memahami pelajaran, dan tidak memiliki inisiatif bertanya; 2) regulasi diri yang dilakukan siswa prokrastinator masih belum maksimal dibandingkan dengan siswa non prokrastinator; dan 3) upaya yang dilakukan guru pada siswa prokrastinator maupun non prokrastinator sama, yaitu upaya pencegahan dengan melakukan asesmen diagnostik terlebih dahulu, kemudian diberikan motivasi, lalu upaya pengembangan dengan pemberian reward pada saat pengerjaan tugas berlangsung, serta upaya penyembuhan masalah selalu konsisten untuk memberikan motivasi kapanpun saat dibutuhkan.

This research aims to see how the social conditions of the community in Darupono Village are the problems experienced by the village community and how the solutions are carried out by KKN MIT UIN Walisosongo Semarang students in their service in the community. The method used in community service is an extension method in the form of education and training by KKN students to the Darupono Village Community. The result of the service carried out is that there are still children who experience stunting in Darupono Village, so efforts are needed to prevent and handle stunting in Darupono Village

School educational institutions are institutions that provide teaching and learning processes that must be supported by good facilities and infrastructure. Not only that, you also need a sense of security and comfort in the classroom so that it is hoped that there will be a feeling of enthusiasm for learning. The aim of Community Service (PKM) in the social, cultural and environmental fields by the Student Work Lecture (KKM) group 40 of Cikerai Subdistrict is to increase students' enthusiasm for learning through repairing and painting classroom walls both inside and outside the classroom. The method used is the ABCD (Asset Based Communities Development) approach which emphasizes an inventory of existing assets in the community. The PKM results show that there are changes in the atmosphere produced before and after painting, this is expected to make students enthusiastic and feel at home studying at the school. Long-term efforts need to be made to maintain and preserve the school environment so that the program becomes even more perfect.