This study aims to examine the development of language and literature in the learning process. This research includes descriptive qualitative research using sociolinguistic approach. Sources of data in this study is a junior high school class IX. Research data in the form of student speech in the learning process. Data collection is done through observation technique and record. Data analysis is done through three stages of the flow model, ie data reduction, data presentation, and data verification. The results showed that it can be concluded that (1) condition of Indonesian language development in learning process in SMP Negeri 1 Bontomarannu still less attention. This condition is seen from the tendency of students to mix the use of Indonesian language with the mother tongue (Makassar language) when the learning process takes place; (2) Factors contributing to the low level of Indonesian language development in the learning process at SMP Negeri 1 Bontomarannu, namely the lack of containers to develop the language and literature, the lack of awareness of language development in schools, and the strong influence of the use of regional languages; (3) Based on the factors causing the low level of Indonesian language development then the efforts that can be taken to improve the Indonesian language development in the learning process in SMP Negeri 1 Bontomarannu is to provide a container to nurture the creativity of students, restrict the use of English, local languages, and slang language in formal communications, and conduct language extension activities outside the language and literature months.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.