Abstract:This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach…
ch by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required
Abstract:Central Java–West Java border communities live in a multicultural environment where Javanese and Sundanese cultures meet, forming distinctive multilingual communication practices. The use of Javanese, Sundanese, and Indonesian…
donesian in everyday life functions not only as a means of communication, but also as a representation of the community's social identity. This study aims to analyze the multilingual communication practices of Central Java–West Java border communities and to explain the role of language in representing community social identity. The study uses a descriptive qualitative approach with a literature review method supported by social-contextual reflection. Data were obtained from various scientific sources discussing multilingual communication, social identity, intercultural communication, bilingualism, and multilingualism. The analysis was carried out through the stages of data reduction, theme categorization, meaning interpretation, and conclusion drawing. The findings show that border communities flexibly use Javanese, Sundanese, and Indonesian according to the context of interaction, social relations, and communication needs. The practices of code switching and code mixing are important parts of daily communication as forms of social and cultural adaptation. In addition, language use functions as a symbol of cultural identity, a means of identity negotiation, and a mechanism of social integration in a multicultural environment. The findings affirm that multilingual communication is a representation of dynamic social identity and reflects the ability of border communities to maintain social harmony amid cultural diversity.
Abstract:The purpose of this article is to investigate the methods by which Batak Toba women in Habeahan Naburahan Village, Samosir Regency, resist the concealed practice of marpariban matchmaking. As part of the Batak Toba kinship…
ip structure, Marpariban matching is a traditional practice that places women in a position where they are unable to select their life partners. A form of resistance that is not overtly articulated has emerged as a result of this. Information was gathered using descriptive qualitative methods such as in-depth interviews, documentation, and observation. Relevant data and information are provided by informants who are Batak Toba women in the village of Habeahan Naburahan who have firsthand experience with the Marpariban matchmaking practice and family members who participate in the customary matchmaking procedure. The findings and analysis revealed that the Batak Toba women in this hamlet oppose this matchmaking practice through covert resistance. Some of these behaviors are putting off arranged marriages for school or work reasons, using religious legitimacy as a reason to say no without directly confronting the person, formally accepting arranged marriages with a passive attitude and little emotional involvement, and not talking openly about marriage plans. James C. Scott's theory of resistance says that these activities show that there is concealed resistance, or a sort of resistance that happens while people follow the rules. This suggests that Batak Toba women tend to use subtle opposition as a tactic to preserve their independence inside the patriarchal system rather than openly rejecting the Marpariban norm
Abstract:This study aims to describe the group dynamics within the school environment, focusing on teacher collaboration and the implementation of group work among students at UPT SPNF Kota Medan. This descriptive research provides…
es an overview of how collaborative relationships among teachers develop and how group work is applied during the learning process. Data were collected through observations and questionnaires to obtain information related to interaction patterns, levels of participation, and the effectiveness of cooperation within the school setting. The findings indicate that teacher collaboration is in a good category and contributes significantly to creating a more conducive learning atmosphere. Additionally, the implementation of group work among students enhances their communication skills, responsibility, and social interaction. These results highlight that effective group dynamics play a crucial role in improving the quality of learning processes and outcomes in the school environmen
Abstract:This study investigates the rhetorical and discourse functions of repetition in the English translation of Surah Al-Mursalat by M.A.S. Abdel Haleem, focusing on the refrain “Woe on that Day to those who denied the truth.”…
h.” Using a qualitative descriptive method grounded in stylistics and discourse analysis, the study explores how this fixed phrase, repeated ten times across the chapter, operates at multiple linguistic levels. The analysis reveals that the refrain serves three interrelated functions: stylistically, it foregrounds divine warning and creates rhythmic cohesion; structurally, it segments the surah into thematic units and signals discourse boundaries; rhetorically, it intensifies condemnation and engages the reader emotionally through cumulative repetition. Abdel Haleem’s consistent rendering of the refrain retains these functions effectively, unlike other translations that introduce lexical variation. The findings demonstrate that repetition in Qur’anic translation is not merely ornamental but performs essential linguistic and communicative roles. This study contributes to Qur’anic stylistics, translation studies, and discourse analysis by showing that sacred texts, when translated with rhetorical sensitivity, can preserve the stylistic integrity of the original.
Abstract:This study examines how thematic organization contributes to the construction of state power and social positioning in international news discourse. Drawing on Halliday’s Systemic Functional Linguistics, with a specific…
c focus on Theme–Rheme structure, the study analyses a BBC news report published in November 2023 on the Russian Supreme Court’s decision to designate the so-called “international LGBT movement” as an extremist organization. Using a qualitative textual approach, the text is segmented into clauses and analyzed to identify patterns of thematic choice and progression. The findings reveal a consistent foregrounding of institutional actors, such as state authorities and legal bodies, in Theme position when reporting legal actions and policy decisions, while members of the LGBT community and civil society figures are predominantly thematized in clauses expressing reactions, personal experiences, and anticipated consequences. This asymmetric thematic distribution constructs a discourse in which state authority is positioned as the primary agent of action, whereas affected social groups are framed as respondents to institutional power. The study demonstrates that ideological meanings in news discourse may be realized implicitly through grammatical organization rather than explicit evaluative language, and it highlights the value of Theme–Rheme analysis for examining power relations in contemporary international news reporting.
Abstract:This research aims to determine the relationship between company culture and employee achievement motivation at PT United Tractors Tbk. This company is known for its good work culture, with the slogan "moving as one" and…
solution-based company values. The success of this company was achieved with the support of employees who have high abilities, skills and motivation. This research uses qualitative methods with data collection techniques through observation, interviews and literature study. Data were analyzed using triangulation to ensure validity. The research results show that a strong and healthy company culture can increase employee achievement motivation. A company culture that is innovative, supportive and open to evaluation and attention to detail regarding employee needs, such as a safe and comfortable work environment, plays a role in creating creative, committed and motivated employees. PT United Tractors also shows that good company support, continuous employee training and development, as well as a fair and transparent performance appraisal system, can encourage employees to achieve higher achievements. These findings support the hypothesis that there is a positive relationship between corporate culture and employee achievement motivation, that the stronger the company culture, the higher the employee achievement motivation.
Abstract:Diabetes mellitus merupakan penyakit kronis yang ditandai dengan peningkatan kadar gula darah akibat gangguan produksi atau kerja insulin. Penatalaksanaan diabetes tidak hanya bergantung pada terapi farmakologi, tetapi juga…
uga dipengaruhi oleh pengaturan pola makan dan aktivitas fisik. Penelitian ini bertujuan untuk menganalisis perencanaan serta implementasi program diet dan aktivitas fisik pada penderita diabetes mellitus melalui pendekatan studi kasus. Metode penelitian menggunakan pendekatan deskriptif dengan desain studi kasus pada satu pasien diabetes mellitus tipe 2. Intervensi yang diberikan berupa pengaturan diet berbasis prinsip 3J (jumlah, jenis, dan jadwal makan) serta aktivitas fisik rutin. Hasil penelitian menunjukkan adanya penurunan kadar gula darah dari 245 mg/dL menjadi 165 mg/dL dalam waktu 4 minggu. Penurunan ini menunjukkan bahwa intervensi yang diberikan efektif dalam membantu pengendalian kadar gula darah serta meningkatkan kepatuhan pasien terhadap pola hidup sehat.
Hypertension is one of the most common noninfectious diseases that affects the elderly. Hypertension is also a leading cause of serious complications such as stroke, heart failure, and kidney disease. Non-pharmacological approaches such as the Mindfulness-Based Stress Reduction (MBSR) method have been proven effective in lowering blood pressure by reducing stress and increasing self-awareness. This study aims to determine the effect of relaxation therapy with the MBSR method on reducing blood pressure among elderly patients with hypertension. This research employed a quantitative approach with a quasi-experimental design. The design used was a pre-test post-test design. The sample consisted of 30 elderly selected using purposive sampling based on inclusion and exclusion criteria. The study was conducted from April 14th to June 3rd, 2025. The intervention given was an MBSR treatment program for two months, eight sessions, including mindfulness meditation, breathing exercises, and relaxation techniques. Blood pressure measurements were taken before and after the intervention. The data were analyzed using the paired t-test. The results showed a significant decrease in systolic blood pressure of P< 0.000 and diastolic blood pressure with P < 0.011 after intervention. The average reduction in systolic blood pressure was 5.13 mmHg, and in diastolic blood pressure was 4.63 mmHg. These findings indicate that the MBSR therapy is effective in helping elderly individuals manage hypertension through stress reduction and enhanced self-awareness
Abstract:This classroom action research aims to improve students’ understanding of norms and rules in everyday life through the use of picture-based learning media in Grade II UPT SD Negeri 74 Bontorita II during the 2025/2026 academic…
academic year. The study was conducted in two cycles consisting of planning, action, observation, and reflection. The participants were 22 students who were involved in learning activities using instructional pictures and number-pocket media to strengthen conceptual understanding. Data were collected through observation sheets, learning outcomes tests, and teacher reflections. The findings indicate a significant improvement in students’ learning outcomes and participation. Initial observations showed low understanding of norms and rules, reflected in students’ low discipline, responsibility, and adherence to class regulations. After the implementation of picture media in Cycle I, students’ average score increased from the pre-cycle score of 46.2% to 71.1%. In Cycle II, after using more varied and engaging visual media, students’ average score further improved to 79,36%, surpassing the minimum completeness criteria. The use of picture media was effective because it facilitated concrete understanding, increased motivation, and encouraged active engagement. The study concludes that picture-based media enhances students’ cognitive, affective, and behavioral competencies in learning. It is recommended that teachers integrate more innovative visual media to create meaningful, interactive, and enjoyable learning experiences in civics education and other subjects