Abstract:This study expects to determine the impact of cow compost and urea manure to increase yields and ideal plant development. This exploration was completed at the Medan City Food Security Administration, Jl. Delightful Kramat/Selambo…
at/Selambo Ujung. From May to August 2023. This study utilized a factorial randomized bunch plan (RBD) which comprised of 2 treatment factors with the image S which comprised of 3 levels, in particular; ( S1) 1 kg/plot (S2) 2 kg/plot and (S3) 3 kg/plot. The subsequent factorial is the U image which consists of 3 levels to be specific; (U1) 30 g/plot (U2) 40 g/plot and (P3) 50 g/plot. With the goal that 9 medicines were obtained. Every treatment was rehashed multiple times. The perception information was then examined with the F trial of change at the 5% level, in the event that the thing that matters was huge, the test was gone on with the Duncan test. From the aftereffects of the examination and conversation completed, the accompanying ends were obtained: 1). The impact of cow fertilizer application affected plant level, number of leaves, number of blossoms, number of cases and unit weight of bean plants (Phaseolus vulgaris L.) 2). The impact of applying urea manure meaningfully affected plant level, significantly affected the quantity of leaves, fundamentally affected the quantity of blossoms and affected the quantity of cases and unit weight of bean plants (Phaseolus vulgaris L.) 3). The communication between the treatment of cow excrement and urea manure essentially affected plant level, number of blossoms, number of cases and unit weight, but not altogether unique on the quantity of leaves of bean plants (Phaseolus vulgaris L.)
Abstract:Abstrak Pendahuluan: Sectio caesarea merupakan suatu proses kelahiran janin melalui jalur abdominal (laparatomi) yang memerlukan insisi pada uterus (histerotomi). Post partum adalah waktu yang dimulai setelah plasenta lahir…
lahir dan berakhir kira-kira 6 minggu. Ikan gabus merupakan salah satu jenis ikan air tawar yang mempunyai kandungan albumin tinggi dan memiliki berbagai fungsi untuk kesehatan karena dapat meningkatkan daya tahan tubuh. Tujuan : Untuk mengetahui pengaruh pemberian ikan gabus untuk penyembuhan luka sectio caesarea pada ibu post partum. Metode: Metode literature review ini dilakukan melalui pencarian artikel secara menyeluruh dengan pendekatan PICO (Patient, Intervention, Comparison, dan Outcome). Hasil penelitian: Hasil penelusuran literatur menunjukkan terdapat 56 artikel publikasi periode 2020–2025 dalam format full text yang memenuhi kriteria inklusi. Seluruh artikel tersebut menyimpulkan bahwa konsumsi ikan gabus berperan dalam mempercepat penyembuhan luka sectio caesarea pada ibu postpartum. Kesimpulan: Berdasarkan 15 literature yang diperoleh pada penelitian ini dapat disimpulkan bahwa ada pengaruh pemberian ekstrak ikan gabus (Channa Striata) terhadap penyembuhan luka sectio caesarea pada ibu postpartum.
Abstract:This study aims to describe, identify, and analyze in depth the manifestation of ethos, pathos, and logos in Ustaz Abdul Somad's lecture on the importance of maintaining morals. The research method applied is a qualitative…
ve approach with a descriptive type to systematically outline linguistic facts and communication strategies. The data collection process relies on literature review techniques to gather trusted supporting scientific literature. Data reduction, data presentation, and conclusion drawing are utilized as analytical stages to dissect the entire lecture recording based on Aristotle's rhetorical triangle theory. The results show that the element of ethos or credibility is built through the adjustment of local sarong clothing, a humble attitude toward elders, respectful etiquette toward Madurese kiai, and authoritative hadith references. The element of pathos or emotional appeal is manifested through dramatic narratives of a mother's struggle in giving birth, the physical sacrifice of a father in the orchard, the story of his own mother's passing, and the analogy of an old Quranic mushaf for the elderly to arouse the congregation's pity and regret. The element of logos or logical argument is proven through the syllogism of moral priority over material wealth, the law of direct causal retribution for rebellious children, and textual historical proof regarding the inclusivity of the prophet's social relations with non-Muslims. The synchronization of these three rhetorical elements successfully packages weighty morality material into a logical yet deeply touching spiritual presentation for the congregation.
Abstract:Penelitian ini bertujuan untuk mengeksplorasi berbagai macam dan aplikasi media pembelajaran di kelas Pendidikan Agama Islam (PAI). Dengan menggunakan pendekatan kualitatif melalui tinjauan pustaka, penelitian ini mengumpulkan…
pulkan data dari jurnal, buku, dan publikasi ilmiah. Temuan menunjukkan bahwa media pembelajaran PAI mencakup jenis audio, visual, audio-visual, dan digital interaktif. Bukti menunjukkan bahwa alat-alat ini efektif meningkatkan keterlibatan, motivasi, pemahaman, dan partisipasi aktif siswa dalam pembelajaran. Namun, tantangan tetap ada, termasuk fasilitas yang tidak memadai dan kemampuan teknologi guru yang terbatas. Untuk mengoptimalkan penggunaannya, peningkatan keterampilan pendidik dan penguatan infrastruktur menjadi hal yang penting.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:This article examines gender identity within a metaphysical framework by exploring the tension between essentialist and social constructivist paradigms. The core issue addressed in this research is the absence of a conceptual…
ptual framework capable of reconciling these two traditionally opposing approaches. Essentialism regards gender as a fixed, inherent attribute, whereas constructivism emphasizes that gender is shaped by social and cultural practices. The aim of this study is to formulate a hybrid metaphysical model that integrates both perspectives through dialectical synthesis. The methodology employed involves a philosophical literature review with thematic analysis of works published within the last five years. Findings reveal that a relationally grounded hybrid model successfully merges the strengths of both paradigms, offering a more inclusive and applicable approach for social policy development. This model is viewed as critical for advancing academic discourse while also providing a robust philosophical foundation for the recognition and protection of gender diversity in contemporary society.
Abstract:This study discusses the adaptation strategies of non-Muslim MSMEs to halal certification regulations in Manado City from the perspective of Maqasid al-Syari'ah. This is a qualitative study. The research design is field…
research. The informants in this study consisted of MUI officials in North Sulawesi Province and non-Muslim MSME actors in Manado City. The results of this study indicate that: Non-Muslim SME actors have demonstrated a high level of adaptation to halal certification regulations through gradual and pragmatic strategies. They began by improving hygiene, recording raw materials, and participating in training and capacity-building programs. These strategies reflect that the actors do not reject the regulations but require an approach tailored to their capacities. In many cases, halal certification is even positioned as a branding tool and a means of market expansion, rather than merely legal compliance. This adaptation also reflects the success of a values-based approach rooted in the principles of maqasid, where regulations are accepted as meaningful and beneficial ethical business practices. Through a dialogic and contextual approach, non-Muslim SME operators have successfully transformed halal certification into an opportunity rather than a threat to their identity.
Abstract:Penelitian ini bertujuan untuk memahami proses komunikasi organisasi pimpinan Dekranasda Kota Pasuruan dalam mengembangkan inovasi produk UMKM selama periode 2021–2024 dengan pendekatan kualitatif fenomenologi. Data dikumpulkan…
kumpulkan melalui laporan kegiatan resmi Dekranasda, wawancara mendalam, dan focus group discussion, kemudian dianalisis dengan teknik reduksi, kategorisasi, dan interpretasi makna fenomenologis. Hasil penelitian menunjukkan bahwa komunikasi partisipatif dalam perencanaan dan koordinasi, pelatihan peningkatan kapasitas, promosi produk melalui pameran, penyediaan infrastruktur pameran, serta pemberian apresiasi dan penghargaan, merupakan kunci keberhasilan mendorong inovasi UMKM. Proses komunikasi ini tidak hanya sebagai pertukaran informasi, melainkan juga sebagai pengalaman bersama yang memperkuat keterikatan emosional dan komitmen pelaku UMKM, sehingga inovasi produk dapat berkembang secara berkelanjutan. Penelitian ini memberikan pemahaman mendalam tentang peran komunikasi organisasi dalam membangun sinergi dan inovasi di sektor UMKM.
Abstract:Perhitungan harga pokok produksi merupakan hal yang penting untuk diperhatikan karena semakin meningkatnya persaingan antar perusahaan dan menghasilkan produk-produk yang berkualitas dengan harga yang cukup bersaing. Tujuan…
uan penelitian ini adalah untuk menganalis perbandingan perhitungan harga pokok produksi pada UMKM Doyan Jagung Mozarela Padang dengan menggunakan dua metode akuntansi biaya, yaitu Full Costing dan Variable Costing. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dimana bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Adapun sumber data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan.
Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara perhitungan HPP dengan menggunakan metode Full Costing dan Variable Costing. Perbedaan utama terletak pada biaya tetap yang dimasukkan dalam perhitungan HPP pada metode Full Costing, sementara pada metode Variable Costing, biaya tetap tidak diperhitungkan dalam HPP, melainkan sebagai biaya periode yang dibebankan langsung ke laporan laba rugi.