The Age limit requirements on job vacancies are currently being criticized by the public through social media. Age restrictions are a form of age discrimination. Companies/employers often set an age limit for workers ranging from 18-25 years old. This age requirement is considered to make it difficult for prospective workers to find work, especially for contract workers and women. This study describes the limitation of working age as a form of discrimination and the policies governing age requirements in Indonesia. The research method used in this research is normative legal research using a statute approach, comparative approach, and conceptual approach. The results of this study show that in Indonesia there are no regulations or policies that regulate and provide legal protection regarding age discrimination of workers and it is important for the government and companies to consider more inclusive policies related to age restrictions in recruitment. In addition, there needs to be an effort to provide training and employment opportunities for workers who are above the age limit so that they can still be productive.

Penerapan kecerdasan buatan (AI) dalam pelayanan dan pengawasan pajak di Indonesia menimbulkan perhatian karena potensinya dalam meningkatkan efisiensi dan efektivitas pada digitalisasi sistem perpajakan. Saat ini banyak persoalan yang ditemukan dalam digitalisasi pelayanan dan pengawasan pajak di Indonesia, yang meliputi kesulitan dalam mendeteksi kecurangan, manipulasi data, pelayanan yang kurang responsif, dan laporan-laporan keuangan palsu, padahal seharusya hal tersebut tidak terjadi. Maka dari itu tujuan penelitian ini adalah untuk mengeksplorasi potensi AI dalam mengatasi tantangan perpajakan tersebut dan meningkatkan kinerja sistem perpajakan agar lebih efektif, efisien, dan akuntabel dengan ditinjau dari peraturan-peraturan terkait yang sudah ada dan juga meneliti kebermanfaatan penggunaan AI dalam memenuhi kebutuhan digitalisasi perpajakan kedepannya. Metode penelitian meliputi analisis literatur dan studi kasus terkait implementasi AI dalam konteks perpajakan di negara lain. Hasil analisis menunjukkan bahwa AI memiliki potensi besar untuk meningkatkan efisiensi pelayanan pajak, mendeteksi kecurangan dengan lebih akurat, dan meningkatkan transparansi atau akuntabilitas dalam pengawasan pajak, serta memenuhi kebutuhan zaman walaupun masih ada tantangan yang harus diatasi bersama.

Penelitian ini bertujuan untuk mengkaji keterampilan kolaborasi mahasiswa rumpun pendidikan ekonomi di salah Universitas Sebelas Maret (UNS) serta mengkaji perbedaan keterampilan kolaborasi berdasarkan program studi dan jenis kelaminnya. Penelitian ini merupakan penelitian jenis kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh mahasiswa rumpun pendidikan ekonomi angkatan 2020 – 2023 yang terdiri dari program studi Pendidikan Akuntansi, Pendidikan Ekonomi, dan Pendidikan Administrasi Perkantoran sebanyak 1.127 mahasiswa. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah proportionate stratified random sampling, dengan total sampel sebanyak 295 mahasiswa. Teknik pengumpulan data menggunakan instrumen non tes berupa angket untuk mengukur keterampilan kolaborasi mahasiswa. Analisis data pada penelitian ini menggunakan statistik deskriptif, One Way Anova, dan Independent Sample T-test. Hasil penelitian menunjukan bahwa secara keseluruhan keterampilan kolaborasi mahasiswa rumpun pendidikan ekonomi UNS berada pada kategori sangat tinggi. Indikator yang memiliki capaian tertinggi adalah indikator menunjukan sikap saling menghargai dan indikator yang memiliki capaian terendah adalah indikator bekerja secara produktif. Hasil penelitian menunjukan bahwa tidak terdapat perbedaan yang signifikan pada tingkat signifikansi 5% untuk keterampilan kolaborasi mahasiswa rumpun pendidikan ekonomi UNS baik berdasarkan program studi maupun jenis kelaminnya.
 

Until now, SSB Purwodadi is very burdensome for its owners and administrators because SSB still depends on the owner for its operational costs from SSB students. SSB Purwodadi is located in Purwodadi sub-district, located in Pasuruan district. This Ssb was founded from the awareness of the community around the location and football coaches who want to encourage the realization of positive habit activities in sports, especially football. In children's football, students who were initially physically and healthless through football became physically strong, physically fit, and their confidence and cooperation could be established. As well as spiritual values and honesty will emerge. And for trainers after this service is held, they can train and teach well, correctly and professionally, of course. And hopefully football seeds can be born with a good football magazine and a good training program and there is valid data in the football learning process. And from the student and coach questionnaire survey, we can find out that after doing service, there is a score of 22 out of a total score of 25 scores from 5 questions, which indicates that there is 88% of the total of 100 percent of the overall score and this service has a good impact
Keywords: football school, curriculum, evaluation.

The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

This research was conducted because of the many problems associated with intensive reading in the digital era, where children often read but do not understand the information they read. The aim of this research is to understand the factors that cause difficulties with intensive reading in the digital era in elementary school children, as well as the solutions proposed by researchers. The research method used is descriptive qualitative with a case study approach. The subjects of this research were fifth grade elementary school students and students. Data collection techniques include observation, interviews and documentation. The research results show that one of the factors causing difficulty in intensive reading in elementary school children in the current digital era is difficulty in maintaining focus when reading using digital media. Staring at a cellphone screen for a long time can cause eye fatigue and reduce focus when reading.
 

Planning project activities is one of the important foundations for project implementation so that the project can be carried out optimally. The schedule is part of project planning which is a parameter for the success of a project. Scheduling needs to be considered to determine the duration and sequence of project activities, so that a logical and realistic project schedule can be formed. The aim of this research is to obtain the critical path of a project activity along with the duration required during the project and to obtain the probability of the project reaching the expected target. In this research the Critical Path Method (CPM) and the Program Evaluation Review Technique (PERT) method are used. . Based on the results of the calculations and discussion, it can be concluded that in the function setting activity a critical path was obtained which consists of 7 activities, namely A – B – F – G – H – I – J with a duration of 57 days. It was also found that the probability of the project reaching the expected target within 76 days or less was 0.9978 or 99.78%.
 
 
 

Era 5.0 marks a societal shift towards deeper integration between humans and advanced technologies such as Artificial Intelligence (AI), Internet of Things (IoT), Big Data, and cloud computing. This article investigates recent developments in digital technology supporting Era 5.0, its impact on the business world, case studies of technology implementation, and challenges faced in transitioning towards this more connected era. Technologies like AI have transformed business operations by enhancing efficiency, personalizing services, and enabling more precise decision-making. Case studies from various sectors such as automotive, healthcare, and agriculture illustrate how companies adopt and integrate Era 5.0 technologies to create added value and maintain competitiveness. Despite the immense potential of Era 5.0, challenges such as data security, implementation costs, and organizational adaptation remain key focal points in executing this transformation. By considering these factors, the article underscores the importance of cross-sector collaboration, investment in skilled human resources, and awareness of ethical considerations in addressing challenges towards a more technologically connected society.

Penelitian ini bertujuan untuk menganalisis menu unik dan berbeda di Warung Bakso Lava Ummu Akbar, mengevaluasi dampak dari menu-menu tersebut terhadap branding warung, dan memahami bagaimana branding yang kuat dapat meningkatkan usaha Warung Bakso Lava Ummu Akbar. Dalam melakukan penelitian ini penulis memilih warung bakso lava ummu akbar sebagai tempat rujukan observasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif, Pada penelitian ini menggunakan teknik pengumpulan data primer dengan observasi langsung datang dan wawancara mendalam (In-Depth Interview) di warung bakso lava ummu akbar dengan pemilik, karyawan dan pelanggan itu sendiri. Penelitian ini menunjukkan bahwa kombinasi menu unik dan branding yang kuat dapat menjadi strategi yang efektif untuk meningkatkan usaha di industri kuliner. Warung Bakso Lava Ummu Akbar menjadi contoh inspiratif bagi pelaku usaha kuliner lainnya dalam menghadapi persaingan yang semakin ketat. Hasil yang bisa penulis dapatkan setelah melakukan penelitian tersebut yakni ada unsur pemasaran yang penting agara usaha tersebut dalam bersinergi dalam jangka waktu yang panjang. Dari hasil wawancara penulis mendapatkan hasil berkenaan dengan giat usaha dari pemilik yang memulai dari hanya masakan rumahan hingga dapat membuka 6 gerai usaha tersebar di sumatera utara. Adanya konsistensi serta kesabaran dari pemilik usaha dalam mengembangkan produk kulinernya, saran dan masukan terkait menu serta cita rasa menjadi sorotan utama bagi seorang pemilik untuk dapat mengembangkan usaha tersebut. Terdapat dorongan dari orang terdekat juga yang membuat pemilik semakin yakin dalam mengembangkan usahanya. Dengan mempromosikan makanan yang dihidangkan dan memberi rekomendasi kepada orang lain agar mencicipi kanan tersebut.

This study explores the significance of English phonology in enhancing language skills during the golden age of childhood. Phonological awareness, encompassing sound discrimination and manipulation, plays a crucial role in vocabulary acquisition, reading proficiency, and overall linguistic development. Early intervention through phonological activities in educational settings, supported by parental involvement and technological integration, fosters a strong foundation for language acquisition. Continuous professional development for educators ensures the implementation of evidence-based practices in phonological instruction. Investing in phonological awareness during childhood is essential for promoting academic success, cognitive development, and lifelong literacy.