One of the negative impacts of the mining process is acid mine drainage which is formed from the oxidation of minerals containing iron sulfur, such as pyrite (FeS2) and pyrothite (FeS) by oxidizers such as water and oxygen. To handle or control acid mine drainage, one way is to use activated carbon or often referred to as activated charcoal, which is a type of carbon that has a very large surface area. Charcoal is a porous solid that contains 85% to 95% carbon, produced from materials containing carbon by heating at high temperatures without oxygen (pyrolysis). Activated carbon made from palm shells is an adsorbent that can be used to treat coal mine acid water, so that the water meets standards for flowing into the environment. This study used concentration variants of 4 grams, 6 grams, 8 grams and contact times of 30 minutes, 60 minutes and 150 minutes. The results of this study show that the concentration of palm oil shell activated carbon adsorbent influences the reduction of iron (Fe) and manganese (Mn) metal levels as well as the pH conditions in acid mine drainage water. The higher the concentration and the longer the contact time, the more heavy metals are adsorbed, the contact time is the highest. The optimal concentration in this study was 150 minutes and the optimal concentration was 8 grams with physical activation.

Nowadays, the number of cyber terrorists that using Internet as a medium keep increasing around the world are really worrying. Even though the cyber terrorist is publishing their post openly and public, there are quite difficult to recognize their main communication media. This happen because the cyber terrorist might hide their agenda through any sympathetic base website. Therefore, the aim of this project is to formulate tracing and linking algorithm using data mining technique in order to identify the relationship between each cyber terrorism components that may result to cyber terrorism website.
 
 
 

Generators are an important component in electrical generation. One of the disturbances that occurs in the generator is a short circuit fault. PT Oki Pulp and Paper has a Diesel Generator which is equipment that can be used as an alternative electrical generator to meet backup electricity needs, when a trip / shutdown occurs, the diesel generator will become backup power. The diesel generator observed is YCSR with a capacity of 3875 KVA/380 Volts. The purpose of this research is to analyse the Short Circuit Disturbance of Diesel Generator YCSR 3875 KVA and analyse the calculation of the time required for Over Current Protection on short circuit disturbance of Diesel Generator YCSR 3875 KVA. The research was conducted at the DG House of PT Oki Pulp and Paper in December 2024. The results of the short circuit fault analysis obtained are 17,042.40 A. The time required for the relay to disconnect the electricity during a short circuit is 4.09 seconds. The time obtained from the calculation is quite short, it can be seen that the short circuit fault that occurred was 17,042.40 A. To get the results of the relay working time, there is a calculation to find out how much TMS is determined through calculation, from the calculation getting the TMS result of 1,007 seconds. With TMS = 1.007 seconds, calculations are carried out to find the time required for the overcurrent relay to send a signal to the circuit breaker.

Purpose: The research examines the relationship between international financial reporting standards and   sustainability accounting information. International financial reporting could affect the efficiency and effectiveness of accounting information disclosure by transparency financial reports.
Design/methodology/approach: This research collects the data by using the questionnaire technique distributed to accountants and auditors in trade companies and financial analysts in financial brokerage companies. The Mann-Whitney test is applied to examine the hypotheses of this study model.
Findings: This research finds that the application of international financial reporting standards positively impacts the efficiency and effectiveness of sustainability accounting information. Thus, international financial reporting standards have many advantages and positive impacts regarding the necessity of their application in business companies.
Originality/value: Although many studies have investigated sustainability accounting, no research has addressed the association between international financial reporting standards and the efficiency and effectiveness of accounting disclosure in financial reports in emerging markets in Iraq. In addition, this research shows the importance of the efficiency and effectiveness of quality accounting information in company reports to inspire companies to provide financial reports with a high level of transparency. Also, the results offer valuable insight into improving the quality of financial reports and accounting information's to attract foreign investors.
The five-point Likert scale was used to express the totality of the five dimensions, in which the measurements range from one point with a strongly disagree content to five points with a strongly agree content, in addition to the program ((spss), and (159) questionnaires were distributed to several employees. The research sample of companies listed in the Iraq Stock Exchange and its analysis using multiple statistical techniques.

This investigate points to analyze the Budgetary Execution of the Mendalo Laut Town Government, Jambi Exterior City Area, Muaro Jambi Rule for the Monetary Year 2020-2023.This think about points to decide the Money related Execution of Mendalo Laut Town utilizing the Decentralization Degree Proportion, Town Budgetary Autonomy Proportion, Town Money related Reliance Proportion, PADes Adequacy Proportion, Use Proficiency Proportion, Use Agreement Proportion, and PADes Development Ratio.This inquire about may be a quantitative expressive study.Using auxiliary information within the shape of the Realization Report of the Town Income and Consumption Budget (APBDes) of Mendalo Laut Town, Jambi External City Area, Muaro Jambi Rule for the 2020-2023 Monetary Year.The inquire about comes about appear that the Budgetary Execution of the Mendalo Laut Town Government based on the Degree of Decentralization Proportion is categorized as exceptionally destitute, the Town Monetary Autonomy Proportion is categorized as Exceptionally Moo, the Town Monetary Reliance Proportion is categorized as exceptionally tall, the PADes Viability Proportion is categorized as ineffectual, the Investing Concordance Proportion is categorized as destitute, and the PADes Development Proportion is categorized as Not Great. Furthermore, the SWOT Examination employments the S-O technique, which utilizes inner qualities to abuse outside openings.

Literature as a medium to express ideas, emotions, or social problems that occur. This study aims to reveal the representation of romance in the poem "Aku Ingin" by Sapardi Djoko Damono by examining the use of figures of speech that contain romantic values. This poem is known as a work that is simple in structure but full of deep emotional meaning. Using a descriptive qualitative approach and content analysis method, this study analyzes the text of the poem to explore the elements of romance implied through diction, metaphors, and natural symbols. The results of the analysis show that Sapardi presents the concept of love that is calm, sincere, and does not demand explicit reciprocation. The representation of romance in this poem is seen in the simplicity of expressing feelings of love that emphasizes more on proof through actions and symbols rather than direct words. The use of metaphors in this poem strengthens the subtle romantic nuances, making love a form of devotion that is full of sincerity. The poem "Aku Ingin" reflects a unique dimension of romance that is different from classical romance, which is usually full of turmoil.
 
 

An effective educational process involves three main components: learning, teaching, and learning. Learning is defined as the modification of behavior through experience, which includes changes in individual abilities. Teaching is an activity carried out by educators to transfer knowledge and skills to students, while learning is the interaction between educators and students in creating a conducive learning environment. This article discusses the definition, principles, and general procedures in learning, teaching, and learning. These principles include attention, motivation, activeness, direct involvement, repetition, reinforcement, and use of teaching materials. The learning procedure consists of introductory components, core activities, and closing. By understanding and applying these principles and procedures, it is hoped that the learning process can take place optimally and produce positive changes in students.
 
 

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
 
 

This study aims to explore the features of Praktika application for teachers’ speaking skills and teachers’ perceptions of the feature of Praktika application. This research was conducted in September 2024. The research used descriptive qualitative method with observation, interview, and questionnaire as the instruments. The respondents English teachers. Data were gathered by observation, interview, and questionnaire. The researcher conducted the study in several stages, starting with selecting qualified participants and observing their prior knowledge of the application. Participants then practiced speaking English using the application, while data was collected through participants perceiving learning to speak English in the Pratika application as self-learning. Finally, the researcher analyzed the gathered data using existing methods. Findings indicate that the Praktika application effectively supports English teachers in improving their pronunciation, sentence structures, and confidence in speaking. Additionally, teachers expressed positive perceptions of the application, highlighting its role in increasing motivation, engagement, and technical usability. The results suggest that Praktika can be a valuable self-learning tool for teachers and a recommended resource for students.

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors