Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.

This study aims to analyze the interference of local dialects in Indonesian language learning at the elementary school level. The research employs a qualitative method, utilizing data collection techniques such as participatory observation and in-depth interviews. The findings reveal that most students experience linguistic interference in various aspects. Several factors contribute to this interference, including the dominance of the Minangkabau dialect in daily life, the lack of emphasis on the differences between regional dialects and standard Indonesian in the learning process, and the limitations of teaching methods used by educators. Based on these findings, it is recommended that Indonesian language teachers implement more effective and contextual learning strategies. These strategies may include increasing students' awareness of the differences between regional dialects and standard Indonesian, employing interactive and engaging teaching methods, providing specialized training in pronunciation and sentence structure that aligns with Indonesian language rules, and conducting regular evaluations to adjust learning strategies according to students' needs. With a more adaptive and innovative approach, students are expected to acquire better proficiency in Indonesian and reduce the influence of local dialects in their learning process

This research aims to examine the influence of employee well-being and interpersonal relationships on work productivity with job satisfaction as an intervening variable using primary data obtained by distributing questionnaires to 73 employees, namely at PTP Inti 4 Kinali Pasaman Barat. The results of this research show that (1) there is a positive and significant influence between employee well-being and job satisfaction. (2) there is a positive and significant influence between interpersonal relationships on job satisfaction (3) there is a positive and significant influence between employee well-being on work productivity. (4) there is a positive and insignificant influence between interpersonal relationships and work productivity. (5) there is a positive and insignificant influence between job satisfaction and work productivity. (6) there is a positive and insignificant influence between employee welfare on work productivity through job satisfaction. There is a positive and insignificant influence between interpersonal relationships and job satisfaction.

This research aims to determine how much influence Transformational Leadership Style and Workload have on Employee Performance with Job Satisfaction as an Intervening Variable at Bank Nagari Main Branch. The data collection technique uses a questionnaire filled in by 67 employees as respondents. The analytical method used is Structural Equalition Modeling (SEM) with Partial Least Square (PLS).The results of data analysis conclude (1) Transformational Leadership Style has a positive and significant effect on Job Satisfaction.  (2) Workload has a positive and significant effect on Job Satisfaction. (3) Transformational Leadership Style has a positive and insignificant effect on Employee Performance. (4) Workload has a positive effect on employee performance. (5) Job satisfaction has a positive and significant effect on employee performance. (6) Transformational Leadership Style has a positive and significant effect on Employee Performance through Job Satisfaction. (7) Workload has a positive and significant effect on employee performance through job satisfaction.

Liver damage induced by hepatotoxic compounds such as N-acetyl-p-aminophenol (N-APAP) remains a significant global health concern. Hepatotoxicity caused by N-APAP, particularly in cases of overdose or prolonged use, can lead to a reduction in glutathione levels in the liver, resulting in oxidative stress and cellular damage. This condition contributes to an increased incidence of liver diseases, including toxic hepatitis and acute liver failure, which can lead to serious complications and even death. Although various pharmacological therapies, such as N-acetylcysteine (NAC), are available to address N-APAP-induced liver damage, limitations such as side effects, high costs, and variable efficacy have driven the search for safer and more affordable therapeutic alternatives. Therefore, research on natural hepatoprotective agents, such as extracts from the rhizomes of fingerroot (Boesenbergia rotunda), has become increasingly relevant in addressing this issue. The aim of this study was to evaluate the hepatoprotective potential of ethanol extract from fingerroot rhizomes (Boesenbergia rotunda) in protecting the liver from N-acetyl-p-aminophenol (N-APAP)-induced damage. Specifically, this research focuses on measuring glutathione levels as a key indicator of the liver's protective mechanism against oxidative stress. In this study, 30 male White rats were randomly divided into six groups, each consisting of five rats. All rats were orally administered the extract at predetermined doses for 10 consecutive days, except for the negative and positive control groups. On the 10th day, all groups (except group 1) were treated with paracetamol (800 mg/kg body weight) to induce liver damage. Twenty-four hours after induction, the rats were sacrificed and liver samples were collected. Glutathione levels were measured using the ELISA immunosorbent assay. Statistical analysis showed that administering the ethanol extract of Fingerroot rhizomes (EERTK) for 10 days prior to N-APAP induction significantly increased the average antioxidant enzyme GSH-Px levels in the liver homogenate of rats in the EERTK 250 mg/kg BW (43.36 ± 1.34 U/mg protein), EERTK 500 mg/kg BW (55.70 ± 2.15 U/mg protein), and 750 mg/kg BW (53.14 ± 2.57 U/mg protein) group compared to the negative control group (N-APAP 800 mg/kg BW), which had the lowest average antioxidant enzyme GSH-Px level (33.86 ± 3.52 U/mg protein).

This research explores the harmony between understanding New Testament theology and its application in the context of the modern congregation. Through a qualitative approach, we analyzed theological beliefs and daily practices in several congregations. Findings suggest that a good balance between understanding New Testament theology and its practical application forms a solid foundation for spiritual growth and transformation in the church community. Practical implications of this research include strategies for deeper religious education, spiritual formation, and the development of ministry initiatives that reflect the principles of New Testament theology. In conclusion, this harmony not only stimulates individual growth but also shapes the collective character of the congregation, strengthening the relevance of New Testament theology in facing the dynamics of the modern congregation.

Teknologi geospasial adalah teknologi yang digunakan untuk mengumpulkan, menyimpan, menganalisis, dan menampilkan data geografis berupa lokasi, bentuk, dan karakteristik suatu objek atau tempat. Penelitian ini bertujuan untuk menganalisis tingkat persepsi peserta didik terhadap aplikasi teknologi geospasial pada pembelajaran geografi di MAN 1 Bukittinggi. Penelitian ini menggunakan Metode deskriptif kualitatif. Pemilihan subjek dengan menggunakan metode total random sampling yang terdiri dari 356 peserta didik dari keseluruhan kelas X Fase E. Data diperoleh dengan menggunakan instrumen berupa kuisioner semi terbuka dengan menggunakan google form dan terdiri dari tiga pilihan jawaban yaitu iya, tidak, dan lainnya. Hasil penelitian ini menunjukkan bahwa persepsi peserta didik terhadap aplikasi teknologi geospasial pada pembelajaran geografi pada indicator pertama menjawab iya sebanyak 81,4% dengan tingkat persepsi Sangat Baik, pada indicator kedua dengan hasil yang sama sebanyak 81,4% peserta didik menjawab iya dengan tingkat persepsi Sangat Baik, dan pada indicator ketiga sebanyak 77,8% menjawab iya dengan tingkat persepsi Baik. Banyak dari peserta didik belum pernah menggunakan aplikasi teknologi geospasial dalam pembelajaran. Penggunaan pembelajaran berbasis teknologi geospasial juga belum dilakukan secara maksimal oleh guru geografi, hendaknya pembelajaran dapat dilakukan dengan memanfaatkan aplikasi teknologi geospasial. Guru dituntut untuk memaksimalkan dan menguasai penggunaan teknologi geospasial sebagai alat analisis geografi dalam proses pembelajaran.

The rise of online gambling, which is mostly carried out by lower middle class people, can have a negative impact on the economic development of Indonesia. One of the direct negative impacts of online gambling on the country's economy is that online gambling can reduce state income. This is because the government does not receive taxes from illegal online gambling activities. Apart from that, online gambling can also cause economic losses for society. This legal research aims to find out the factors and how the law is enforced against online gambling players. The type of legal research carried out in this research is normative legal research, namely where law is conceptualized as what is written in statutory regulations (law in the books). ) or law is conceptualized as a rule or norm which is a benchmark for human behavior that is considered appropriate. Based on the research results, it is understood that the factors that cause a person to commit a criminal act of online gambling are influenced by two factors, namely internal and external factors. Internal factors come from within the perpetrator while external factors come from outside the perpetrator, such as the perpetrator's social environment.

Kampung Manggis is a mangosteen producing area in Pauh, Padang city. When a large number of mangosteens are produced, but not all of them are sold by the mangosteen farmers, the remaining mangosteens will rot over time. The remaining mangosteen, which cannot be sold can be developed into various useful health products. The mangosteen peel contains various beneficial chemical ingredients, one of which is alpha mangostin. Based on various research results, it is stated that alpha mangostin has antioxidant activity. The community service which was held on June 23 2023 in Kampung Manggis as a service partner was the Permata Harapan farmer group. This community service is carried out by teaching how to make products from mangosteen peel processed into facial mask and body scrub products. From the processing of mangosteen peel, two products are produced which are made together with the community, namely a mangosteen skin facial mask and body scrub. Mangosteen farmers from the Permata Harapan farmer group can optimize the productivity of all the mangosteens harvested and no more mangosteens will become waste.

This writing is titled “Enforcement Of Environmental Law Through Civil Law Aspects” that aims to know and understand how the environment through the law enforcement aspects of civil law. In this paper the authors use the method of normative research. The results of the analysis are obtained, is that the law enforcement aspects of the environment through civil law can be done through the courts and the line outside the court.