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PRESERVING JUDGEMENT OF TOPENG PANJI CIREBON FROM INDONESIAN TO ENGLISH: AN APPRAISAL ANALYSIS OF TRANSLATION TECHNIQUE

Fedro Iswandi, Amal Hayati, Khadeja
Abstract: This study investigates translation techniques used in rendering judgment evaluation from Indonesian into English at Topeng Gegesik book. The research focuses on the characterization of Topeng Panji Cirebon. The study applies… plies (Molina & Albir, 2012) translation techniques framework to identify how judgment meanings are transferred into English. Using a qualitative descriptive method, the data consist of clauses containing judgment expressions in Indonesian and its translation in English. The findings reveal that translation techniques such as modulation, amplification, established equivalence and literal translation are predominantly employed to preserve positive judgment values especially normality and propriety. The study demonstrates that translation technique choices significantly influence the maintenance of cultural values, moral evaluation, and character identity. This research contributes to translation studies by integrating appraisal theory with translation techniques in the context of traditional cultural texts.

MYSTISM IN THE SULUK AND JAWOKAN OF THE CIREBON-DERMAYU COMMUNITY IN LITERARY INTERTEXTUALITY THROUGH WRITING LEARNING IN HIGH SCHOOL

Taiman
Abstract: This research aims to explore, analyze and understand the use of suluk and jawokan in the context of the culture and traditions of the Cirebon-Indramayu community. The type of research used is a qualitative descriptive study… tudy with an ethnographic approach to document the use of suluk and jawokan in various traditional ceremonies, rituals, as well as aspects of the social and spiritual life of the community. Data collection methods include direct observation, in-depth interviews, and searching related literature. The research results show that suluk and jawokan have an important role in traditional ceremonies, traditional medicine, and religious rituals, used for various purposes such as healing, protection, and communication with ancestral spirits. Apart from that, suluk and jawokan reflect cultural values ​​and local wisdom passed down from generation to generation. This research concludes that preserving suluk and jawokan as part of intangible cultural heritage is very important to maintain the identity and cultural sustainability of the people of Cirebon-Indramayu. The mysticism of suluk and jawokan is oral literature that developed among the people of Cirebon-Indramayu as a vehicle for expression in expressing ethics, aesthetics and transcendent values ​​in deeper social and religious realms. Based on the research results, the students' writing level is very enthusiastic, so that students are able to express ideas, thoughts, and messages in writing poetry or mantras. It turns out that based on the table, 70% of students like writing, 15% dislike it, and 15% are hesitant. Learning to write requires continuous practice. For this reason, teachers as facilitators and motivators for students, should offer strategies in the form of methods and media that are interesting for students. The strategies used by teachers determine the success of learning. To achieve writing skills, a lot of practice is needed. Appropriate and varied writing exercises will make it easier for students to learn the language and have a big influence on learning other subjects. Therefore, the role of teachers and their creativity in the learning process also determines the success of students in learning the language, especially writing lessons.

FINANCIAL RATIO ANALYSIS IN ASSESSING THE PERFORMANCE OF COMPANY PROFITABILITY AND LIQUIDITY AT PT. PERTAMINAGEOTHERMAL ENERGYTBK PERIOD 2022-2023

Desi, Putri Sumaiyya, Siti Rahmah, Widia Safitri
Abstract: This research was conducted to assess the financial performance of PT Pertamina Geothermal EnergyTbk for the 2022–2023 period using a financial ratio analysis approach focused on profitability and liquidity ratios. The research… research method used is quantitative descriptive, utilizing secondary data sourced from the company's financial statements. Indicators used in the profitability analysis includeNet Profit Margin, Return on Assets( ROA), and Return on Equity(ROE), while liquidity analysis is carried out usingCurrent Ratio, Quick Ratio, AndNet Working Capital Ratio.The analysis results show an increase in the profitability ratio, reflecting improvements in operational efficiency and the company's ability to utilize assets to generate profits. On the other hand, although the liquidity ratio has improved, its value has not yet reached the ideal level, indicating that the company still faces challenges in meeting its short-term obligations. Overall, PT PertaminaGeothermal EnergyTbk during the 2022–2023 period showed increasingly improving profitability performance, but still needs to pay attention to and strengthen liquidity conditions to maintain the company's financial stability.

ANALYSIS OF RAW MATERIAL INVENTORY RECORDING AND VALUATION METHODS BASED ON SAK EMKM FOR BUSINESS CONTINUITY AT THE SUPER SUMBER SARI TOFU AND TEMPE FACTORY IN GORONTALO CITY

Widya Astuti, A. Harun Blongkod, Ayu Rakhma Wuryandini
Abstract: This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity… ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.

IN-DEPTH LEARNING TRAINING AT UPTD. SDN 22 SAMPEAN

Salman Thoat, Zainal Efendi Hasibuan, Amron Hasibuan
Abstract: Deep learning is an important approach to improving the quality of 21st-century learning, but its implementation in elementary schools still faces various challenges, particularly related to teacher readiness and competency.… ncy. This study aims to analyze the implementation and outcomes of deep learning training for teachers at the UPTD SDN 22 Sampean. The study used a qualitative approach with a field study design. The subjects were elementary school teachers who participated in the deep learning training. Data were collected through observation, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results of the study indicate that immersive learning training improved teachers' conceptual understanding and practical skills in developing immersive learning-based teaching materials. Teachers began designing lessons oriented toward conceptual understanding, active student engagement, and reflection on learning. These findings indicate that practice-based training is effective in supporting the implementation of immersive learning in elementary schools. This study recommends the need for ongoing training and implementation support to ensure the sustainability of immersive learning in the classroom.

THE ROLE OF “DETECTIVE DOCTORS” IN EXPOSING THE SKINCARE MAFIA: HEALTH COMMUNICATION TO RAISE PUBLIC AWARENESS

Talitha Carlen Anora Junus
Abstract: The beauty and skincare industry in Indonesia is growing rapidly and promising. However, behind this growth, there has been a revelation of numerous ingredients in skincare products that do not match their claims, with many… any containing harmful substances such as mercury, hydroquinone, and more. This issue began to surface when a beauty doctor, often referred to as the "Detective Doctor," examined and exposed skincare products suspected of being unregistered and containing dangerous ingredients. This research aims to analyze the role of health communication in raising public awareness about the skincare mafia practices through the role of the "Detective Doctor." The method used is qualitative descriptive analysis with case studies of several campaigns conducted by the "Detective Doctor" on social media and other public channels. The results show that the "Detective Doctor" not only reveals dangerous skincare products through scientific research but also plays a role in delivering information to the public via accessible communication platforms such as social media and podcasts. This campaign successfully increased public awareness of the importance of choosing safe beauty products, as well as the importance of verifying skincare product ingredients. This research highlights the significant role of health communication in combating illegal practices in the beauty industry and demonstrates how the "Detective Doctor" can be an agent of change in public health education.

THE ACTIVITY OF THROWING SPOKES AS PART OF THE DOWRY GIVING TRADITION IN THE SIPIROK COMMUNITY'S CUSTOMARY MARRIAGE SYSTEM

Hadiani Fitri
Abstract: Traditional marriage traditions are an important manifestation of maintaining the sustainability of local social and cultural values. One traditional practice still maintained by the Sipirok community is the mengumpar ruji… ji activity as part of the dowry giving process. This activity is not only ceremonial, but also contains social, symbolic, and normative meanings that function as a mechanism for binding relationships between families. This study aims to analyze the meaning, function, and position of the mengumpar ruji activity in the Sipirok community's traditional marriage system. The research method used is qualitative with a descriptive-analytical approach, through literature review and normative analysis of traditional practices. The results show that mengumpar ruji is a symbol of sincerity, responsibility, and social recognition from the man towards the woman and her family. This tradition also functions as an instrument of social legitimacy in Sipirok traditional marriage. Thus, mengumpar ruji has a strategic role in maintaining social harmony and the sustainability of customary law amidst the social changes of modern society.

THE EFFECT OF TIKTOK LIVE SHOPPING USE AND DIGITAL PROMOTION STRATEGY ON CONSUMER ENGAGEMENT IN PANENJOAN VILLAGE CICALENGKA DISTRICT BANDUNG RECENCY

Sani Agisni, Bambang Sucipto
Abstract: The development of digital technology has encouraged businesses to utilize social media as a marketing tool, one of which is through TikTok's Live Shopping feature. However, the use of TikTok Live Shopping in semi-rural… areas such as Panenjoan Village, Cicalengka District, Bandung Regency, has not been optimal, as indicated by low consumer engagement and unstructured digital promotion strategies. This situation indicates a gap between the potential use of TikTok Live Shopping and the expected level of consumer engagement. Therefore, this study aims to determine the effect of TikTok Live Shopping utilization and digital promotion strategies on consumer engagement. This study used a quantitative approach with a survey method, along with descriptive and verification analysis. The study population was consumers in Panenjoan Village who had participated in TikTok Live Shopping. The sample was determined using the Lemeshow formula, resulting in 100 respondents using a purposive sampling technique. Data collection was conducted using a Likert-scale questionnaire. Data analysis included validity tests, reliability tests, classical assumption tests, correlation tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis testing using SPSS version 27. The results showed that the use of TikTok Live Shopping, digital promotion strategies, and consumer engagement were in the strong category. Partially, the use of TikTok Live Shopping and digital promotion strategies had a significant effect on consumer engagement. Simultaneously, these two independent variables also had a significant effect on consumer engagement. This study concluded that optimizing TikTok Live Shopping and implementing effective digital promotion strategies can increase consumer engagement in Panenjoan Village.

IMPROVING BUSINESS MANAGEMENT EFFICIENCY THROUGH DIGITALIZATION ASSISTANCE USING SALES MASTER APPLICATION IN MSMES CANTEEN

Rita J D Atarwaman, Mutiara Nazliza, Rafly Aitya Saputra, Yulianti
Abstract: Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still… face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.

THE NORMATIVE ROLE OF FAMILY BUSINESS ETHICS IN SHAPING THE INTEGRATION OF FINANCIAL REPORTING AT THE HERLY SHOP MSME IN AMBON CITY

Tasya Salamin, Wa Inje Tomia, Hamida, Umaira W.S Rumanama, Rindi Rahareng
Abstract: Family-owned MSMEs (MSMEs) play a vital role in the local economy, but they still face challenges in financial management and reporting, particularly regarding the mixing of personal and business finances. This community… service project aims to implement the normative role of family business ethics in integrating financial reporting at the Herly MSME Store in Ambon City. The method used was Participatory Action Research through interviews, group discussions, training, and mentoring. The activity focused on internalizing family business ethics values and implementing a simplified financial reporting system based on the Indonesian MSME Financial Accounting Standards (SAK). The results demonstrated increased understanding, skills, and changes in attitudes toward financial transparency and accountability. The integration of family business ethics has been shown to support more structured and sustainable financial reporting.