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 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.
 
 

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.
 
 

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.
 
 

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.

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.

The goal in playing handball is to put the ball into the opponent's goal as much as possible and concede fewer goals. This study aims to find out how big the success and failure rate of shooting techniques is and what shooting areas or positions are most often used for shooting in the 2023 IHF World Championship final match. This study is a type of quantitative descriptive research, with an approach through match video analysis which is presented in the form of numerical data to find out how big the success and failure rate of shooting is and what shooting techniques are used. The subjects in this study were the Danish and French teams playing in the 2023 IHF World Championship final match. The results showed that the number of successful shots from the Danish team was 34 times while for France it was 29 times with a percentage of 62.96% and 50.87% successful shooting using the jump shoot technique 20 times with a percentage of 65% for Denmark, while for France the flying shoot technique was most often used, namely 22 times and a percentage of 59.09%. The number of shooting failures from the Danish team was 20 times with a percentage of 37.03% while for France it was 28 times with a percentage of 49.12%, shooting failures using the jump shoot technique were 7 times with a percentage of 35% for Denmark, while for France the failure using the flying shoot shooting technique was 9 times with a percentage of 40.90%. The most frequently used shooting area from both teams was the front area, successful shooting for Denmark 18 times with a percentage of 64% and France 18 times with a percentage of 56%, failed shooting from the front area of ??the Danish team was 10 times with a percentage of 36% while France was 14 times 44%. The results of this study are expected to be used as a reference for players and coaches to develop the right training program in order to improve the effectiveness of shooting techniques to get better results.
 

As a result of rapid technological progress, increased competition, and the global opening of markets, local markets have been flooded with a large number of foreign products of superior quality compared to local products. This has exposed Iraqi economic units to numerous pressures for various reasons, most notably the high cost of their products and the low quality of their products. This requires these units to seek solutions that lead to the provision of a high-quality product capable of competing with foreign products in terms of price and quality, thereby achieving customer satisfaction. Therefore, the research aims to integrate the two techniques of Attribute Based Costing and process reengineering and to demonstrate their role in improving product quality. The researcher reached a set of conclusions, the most important of which are The weakness of the costing system applied at the research sample factory, its failure to accurately monitor and identify cost elements throughout the product lifecycle, and the management's lack of interest and awareness in implementing contemporary costing techniques and their role in improving the quality of its products, thus ensuring their sustainability. The integration of specifications-based costing with process reengineering technology has added substantial improvements to product specifications, aligning them with customer requirements and needs, and leading to improved product quality.

The metaverse is emerging as a digital ecosystem that is transforming the way people interact, work and do business. However, its rapid growth poses challenges to environmental, economic and social sustainability. This research explores the interplay between linguistics, environmental economics and human resource management (HRM) in supporting sustainability in the metaverse. Using a mixed-methods approach, this research analyses: (1) the role of linguistic strategies in shaping sustainability discourse in virtual environments, (2) the economic impact of green initiatives in metaverse-based ecosystems, and (3) the contribution of HRM in implementing sustainable work practices in the digital world. The results show that strategic ecological communication, economic incentives for virtual carbon neutrality and green HR policies play an important role in achieving sustainability in the metaverse. This study provides insights for policy makers, companies and HR professionals to use the metaverse as an environmentally and socially sustainable space.

The development of digital technology has encouraged organisations to adopt big data analytics in human resource management (HRM), but there are still challenges in leveraging it for effective decision-making. This study aims to investigate the effect of big data utilisation on the quality of HR decision-making and identify the supporting and inhibiting factors for its implementation. A quantitative method with purposive sampling survey was conducted on 100-150 respondents from companies that have implemented big data-based management information systems and HR analytics. Data were analysed using Structural Equation Modeling (SEM) with AMOS software. The results showed that big data analytics significantly improved the quality of HR decision-making, with HR digital competencies and organisational culture as important mediating factors. However, challenges related to cultural resistance and limited expertise were found to affect the effectiveness of implementation. The practical implications of this research emphasise the importance of HR digital capacity building and ethical data governance to support the transformation of HRM into an adaptive strategic function in the digital era. This research also contributes to the development of data-driven management theory with a holistic approach that integrates technical, human, and ethical aspects.