This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in this research are structured interview techniques and documentation techniques. Based on the research results, it was found that the company's policy regarding the treatment of fixed asset depreciation methods is in accordance with PSAK 16. Calculation of fixed asset depreciation using the straight line method produces a relatively constant asset depreciation expense, while using the sum of the year digits and declining balance method produces a higher asset depreciation expense. at the beginning of the year and decreased in the following years. The impact of implementing the fixed asset depreciation calculation method on company profits shows that allocating depreciation costs calculated using the straight line method produces higher profits compared to using the sum of years and declining balance method.

Community service activities are very important to improve the quality of human resources for MSMEs. Copywriting training was conducted by Bina Nusantara University Semarang for 30 MSMEs in the city of Semarang. The term copywriting was not yet known to the participants and this training was attended with great enthusiasm so that the participants could increase their knowledge regarding marketing using copywriting techniques which are one of the trends in the marketing world. Training participants are expected to have the ability to write attractive promotional or advertising language so that their products can stick in the minds of customers. By mastering this copywriting technique, the participants are able to increase product sales through digital marketing via social media by using advertising writing techniques that are attractive to the customers.

Optimization of video tutorial information media in the world of work is needed for mechanics and users at United Tractors, because it can have an impact and contribution to United Tractors, but because their performance is not optimal, a solution is needed to solve this problem. The purpose of this design is to create information media for the "Mechanic Shift Salesforce" feature that is informative, communicative, and effective for the performance of mechanics and users, easily understood as an SOP guideline for United Tractors. The designer makes information media about a new feature specifically for mechanics and users in maximizing their performance. Based on these issues, it is necessary to design a Video Tutorial in solving the problems faced by United Tractors. This design method is 4D which consists of: Define, Design, Develop, Desseminate. Define to find design solutions for mechanics and users at UT. Design is carried out in several steps including: pre-production, production, and post-production. Develop to test the video tutorial to one of the mechanics and users at UT. Desseminate or dissemination is supported by several supporting media that will be connected to video tutorials. Data analysis is carried out in 5W + 1H. What, what is the background of the design. Who, who is the target target in the design. Why, why this design is needed. When, when the issue occurred. Where, where the issue occurs. The main media of the design is a video tutorial building on the procedures and steps of using the "Mechanic Shift Salesforce" feature. Supporting media such as Guidebook, E-Guidebook, Poster, and X-Banner.

This study aims to provide an understanding of the application of interpersonal communication through social media in a vocational high school environment, namely at SMK Negeri 1 Babelan, Bekasi Regency, West Java. The implementation steps given to SMK Negeri 1 Babelan, Bekasi Regency, are related to an aware understanding of media law to prevent the negative effects of social media, especially considering the current condition of the younger generation who are very active on social media, they must be equipped with knowledge of understanding content which can lead to social legal sanctions. to be wiser in using social media at an early age. The qualitative method is descriptive. Data was collected through observation, interviews, discussion forums and documentation. While the data analysis technique is presented in the form of narrative text through procedures namely coding, data reduction, data presentation, data triangulation, drawing conclusions and data analysis. The results show that the steps for implementing interpersonal communication are very comprehensive to help students and teachers of SMK Negeri 1 Babelan understand the importance of ethics in communicating online, especially when having to carry out activities with students online. Many teachers and students at SMK N 1 Babelan are active on various social media platforms so it is important for teachers and students to understand how to communicate properly and effectively. Poor communication on social media can negatively affect the image and reputation of a teacher, school or institution. As for the implications that need to be carried out related to understanding the law so that understanding about legal awareness of media is very important to prevent, the negative impact of social media is even greater when there is a lack of knowledge about understanding content which can lead to legal sanctions for the students themselves or the social environment.

This research uses qualitative methodology to analyze brand perception and customer service quality at Kentucky Fried Chicken (KFC) restaurants. A literature review was used to obtain data. The results of this study show that KFC's brand image, particularly with regard to the taste and quality of its products, can influence the way customers perceive the restaurant. Customers also value responsiveness and consistency in service quality to have a positive experience. Without using direct interviews, this research provides in-depth insight into the things that influence customer impressions of service quality conditions at Kentucky Fried Chicken (KFC), knowing the effect of brand perception and service quality and on company sustainability on KFC, and this research can be used for marketing plans for the fast food industry and the growth of new companies. The objectives of this study are: to determine the condition of brand perception at Kentucky Fried Chicken (KFC), knowing Kentucky Fried Chicken (KFC).

This research analyzes the management strategy for hot springs in Sipoholon sub-district with the aim of increasing tourist visits.  Sipoholon sub-district has extraordinary natural potential, with stunning views and natural hot springs as the main attraction.  This research uses qualitative research methods, namely direct field research and conducting observations and interviews. The hot springs located in Situmeang Habinsaran, Sipoholon District, North Tapanuli have become an inspiration for hot spring owners to open hot spring tourism, hot water flows with  temperatures of 40 to 70 degrees Celsius make this place feel like another paradise on Indonesian soil. The results of this research are to find out the profile of the owner of the hot spring tourism object and how the management is carried out by the owner of the hot spring tourist attraction in Situmeang Habinsaran Village.  The bath owner always prioritizes maintaining the cleanliness and comfort of the hot spring location. This hot spring is still natural from nature, the hot spring owner only needs to maintain beauty and cleanliness so that visitors feel comfortable while at the tourist location.  Keywords: Aek Rangkat, Hot Springs, Tourism

James 1:12-15 is a Bible verse that delves into the meaning of trials and their impact on modern-day servants of God. The verse underscores that trials are a part of life, testing one's faith and character. In this context, the meaning of trials is the tests or challenges faced by every individual, including servants of God, and its implications are significant for their outlook and behavior. The verse teaches that those who endure through trials will receive blessings in the form of the "crown of life," symbolizing the promised gift of eternal life from God for the faithful. Contemporary servants of God must understand that trials are not tools employed by God to tempt humanity into sin but are rather part of life experiences that may arise from human wickedness or complex situations. The most important implication for servants of God is their personal responsibility in facing trials. They should not blame God or circumstances but should reflect on their personal role in maintaining their integrity, obedience, and faith. Servants of God are expected to seek strength and guidance from God, hold fast to His Word, and resist the temptations of sin. Trials can also be used by God to shape character and foster spiritual growth in servants. By enduring and learning from trial experiences, servants can grow stronger in their faith and become better equipped to serve others. Therefore, James 1:12-15 reminds contemporary servants of God to possess perseverance, obedience, and vigilance when facing trials, recognizing them as opportunities for spiritual growth and the receipt of blessings promised by God.

Penelitian ini membahas mengenai implementasi K3 di PT Semen Grobogan yang bergerak di bidang manufacturing atau produksi dan telah memiliki Sistem Manajemen Keselamatan Kesehatan Kerja yang cukup baik. Hal ini dibuktikan dengan tidak adanya data kecelakaan kerja pada perusahaan sejak awal tahun 2020 pada saat perusahaan memulai proses produksi. Selain itu PT. Semen Grobogan telah memiliki sertifikasi  ISO (International Standardization Organizatio) 9001 walaupun dengan waktu berdiri perusahaan kurang dari 8 tahun serta ISO sendiri dapat menguatkan perusahaan untuk membuktikan diri bahwa sistem keamanan perusahaan serta kualitas produknya sesuai dengan derajat tertentu yang sudah ditetapkan secara internasional. Metode penelitian menggunakan metode kualitatif deskriptif dengan cara pencandraan dan menghubungkan data-data yang diperoleh di lapangan dengan teori yang digunakan. Hasil dari penelitian ini adalah mengetahui penerapan K3 yang maksimal dan upaya-upaya yang selama ini diterapkan di PT Semen Grobogan.

Loyalitas pelanggan online merupakan strategi jangka panjang yang berkelanjutan, namun mempertahankan pelanggan online merupakan sesuatu yang sulit. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh kualitas produk dan layanan terhadap kepuasan pelanggan dan loyalitas pelanggan. Hipotesis penelitian adalah kualitas produk dan layanan berpengaruh positif terhadap kepuasan pelanggan dan loyalitas pelanggan. Sampel adalah 100 konsumen online di Semarang, yang diperoleh secara purposive sampling. Data dikumpulkan menggunakan kuesioner dan kemudian dianalisis menggunakan analisis jalur (path analysis) dan uji sobel. Hasil penelitian adalah kualitas produk dan layanan berpengaruh positif terhadap kepuasan pelanggan; kualitas produk dan layanan berpengaruh positif terhadap loyalitas pelanggan; dan kepuasan pelanggan memediasi hubungan kualitas produk dan layanan dengan loyalitas pelanggan

Persaingan dan tuntutan masyarakat mengenai jasa logistik pelayaran yang optimal mendorong pentingnya perusahaan jasa ini membangun dan meningkatkan pelayanan yang efektif. Penelitian ini memiliki tujuan mendeskripsikan kebutuhan logistik kapal ferry, faktor yang mempengaruhi dan efektifitasnya pada PT. ASDP Indonesia Ferry (Pesero) di Pelabuhan Padangbai.Penelitian ini menggunakan pendekatan deksriptif kualitatif. Informan adalah manajer dan staf operasional PT. ASDP Indonesia Ferry (Persero) di Pelabuhan Padangbai. Data diperoleh menggunakan wawancara, observasi dan studi kepustakaan. Analisis data menggunakan analisis kualitatif.Hasil penelitian adalah (1) kebutuhan logistik dari kapal ferry pada PT. ASDP Indonesia Ferry (Persero) di Pelabuhan Padangbai meliputi BBM, air tawar, alat navigasi kapal, dan peralatan K3, (2) faktor yang mempengaruhi pelayanan kebutuhan logistik kapal ferry adalah posisi kapal, ketaatan terhadap peraturan, ketersediaan bungker BBM, lahan parkir, lahan pengisian BBM, dan loket penjualan tiket, (3) PT. ASDP Indonesia Ferry (Pesero) di Pelabuhan Padangbai cenderung sudah efektif dalam memberikan pelayanan kebutuhan kapal ferry karena mampu memberikan pelayanan yang baik, dilakukan pengawasan rutin, memiliki sistem logistik, serta pelaksaan jasa pengisian BBM kapal dan pengisian air tawar untuk kapal berjalan dengan baik.