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Showing 171 articles found for "Proper"

EDUKASI BAHASA INDONESIA YANG SANTUN DI MEDIA SOSIAL BAGI SISWA SEKOLAH MENENGAH PERTAMA

Irwan, Rezeki, Tri Indah, Sagala, Rakhmat Wahyudin, Rabukit
Abstract: The development of digital technology has transformed communication patterns among young people, particularly through social media. However, the use of the Indonesian language by junior high school students in digital spaces… aces often neglects linguistic norms and lacks politeness. This community service project aimed to educate students of SMPIT Al-Hijrah 2 Deli Serdang on how to use Indonesian properly, accurately, and politely in digital communication. The method involved initial observation, development of a contextual learning module based on social media content, implementation of interactive training, and follow-up evaluation and mentoring. The results indicate a significant improvement in students’ understanding of language norms and online communication ethics. Students became more aware in choosing appropriate diction, composing grammatically correct sentences, and maintaining polite interactions in social media posts and comments. Post-training mentoring also showed consistency in the students’ application of polite language in their digital interactions. This program demonstrates that language education integrated with digital literacy and character-building can shape ethical and productive communication behaviors among junior high school students. Such education is recommended to be continuously implemented as part of school literacy programs.

PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024

Fadyla Monoarfa, Idham Masri Ishak, Srie Isnawaty Pakaya
Abstract: Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas dan profitabilitas terhadap nilai perusahaan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024.… –2024. Variabel likuiditas diproksikan dengan Current Ratio (CR), profitabilitas diproksikan dengan Return on Assets (ROA), sedangkan nilai perusahaan diproksikan menggunakan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi penelitian terdiri dari perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia, dengan teknik purposive sampling sehingga diperoleh 32 perusahaan sebagai sampel penelitian dan total 160 observasi. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 22, yang diawali dengan uji asumsi klasik meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Secara simultan, likuiditas dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. Nilai koefisien determinasi menunjukkan bahwa variabel likuiditas dan profitabilitas mampu menjelaskan variasi nilai perusahaan sebesar 39,4%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menunjukkan bahwa investor pada sektor properti dan real estate lebih mempertimbangkan kemampuan perusahaan dalam menghasilkan laba dibandingkan hanya kemampuan menjaga likuiditas perusahaan.

THE EFFECT OF DIGITAL TRANSFORMATION ON THE EFFECTIVENESS OF INTERNAL AUDITING AND FRAUD PREVENTION IN MODERN ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW

Kamba, Agretta Thalia, Umar, Suci Rahmatia S., Neu, Qistiatun Adilla, Ali, Rislan R., Noholo, Sahmin
Abstract: Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations… sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.

STUDY OF PHOTOCATALYTIC HYDROGEN PRODUCTION OVER Ni-DOPED ZnO AND TiO₂ PHOTOCATALYSTS VIA CHEMICAL STABILIZATION

Frendi Maulana, Yohanes Engge
Abstract: This study synthesized Ni-doped ZnO (Ni0.05Zn0.95O) and TiO2 (Ni0.05Ti0.95O2) via immersion-assisted coprecipitation for hydrogen production. UV-Vis confirmed bandgap reduction to 2.87 eV (ZnO) and 2.82 eV (TiO2), enabling… ng visible light activity. XRD and SEM verified Ni incorporation and a significant reduction in crystal size (to 21 nm). To mitigate rapid particle sedimentation (25 min), sodium silicate was applied as a dispersant, successfully extending suspension stability to 4 hours. Notably, this chemical stabilization maintained a lower reactor temperature (49°C) compared to mechanical stirring (52°C), preventing efficiency loss due to thermal effects. Ni0.05Zn0.95O exhibited the highest photocatalytic activity, attributed to its superior Ni atomic composition. This research demonstrates that combining Ni-doping with chemical dispersion effectively optimizes both the electronic and physical properties of photocatalysts for enhanced hydrogen harvesting.

THE PHENOMENON OF SIRI MARRIAGE AND ITS IMPLICATIONS FOR ISLAMIC FAMILY LAW

Sawaluddin Siregar, Indra Sakti, Iqbal Pinayungan Munthe, Putra Halomoan Hasibuan, Purnama Hidayah Harahap
Abstract: From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the… he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.

APPLICATION OF Ananas comosus (L.) Merr. EXTRACT WITH LOCAL MICROORGANISMS FORMULATION Solanum lycopersicum (L.) AND Saccharum officinarum Linn. BAGASSE IN ORGANOSOL SOIL MEDIUM ON THE GROWTH OF Brassica oleracea (L.) Alboglabra Group PLANTS

Lubis, Erwin Junaidi, Sartika Pakpahan
Abstract: Organosol soil has a very high content, but has a low soil acidity (pH) (acidic). As well as the occurrence of very slow decomposition of organic matter. The treatment with Ananas comosus (L.) Merr. extract, which contains… ns bioactive compounds such as bromelain enzymes, organic acids, and simple sugars, can accelerate the decomposition of organic matter and support the activity of soil microorganisms. The Local Microorganisms (MoL) applied, such as Solanum lycopersicum (L.) and Saccharum officinarum Linn., contain various functional microbes such as Lactobacillus sp., Saccharomyces sp., and Azotobacter sp., which play a role in nitrogen fixation, phosphate solubilisation, and organic matter decomposition. Overall, the results of research and observations conducted on Organosol soil media treated with Ananas comosus (L.) Merr. extract with the addition of Local Microorganisms (MoL) Solanum lycopersicum (L.) and Saccharum officinarum Linn. has been proven to effectively improve the chemical properties and fertility of Organosol soil through its role in increasing microbial activity and accelerating the decomposition of organic matter. This indicates that innovations in the application of fruit and the role of local microorganisms have the potential to be developed as environmentally friendly technologies for sustainable soil management.

THE COMPARISON OF RESISTANCE OF KCL POLYMER POLYAMINE'S MUD TO HIGH TEMPERATURE

kusrini, Desi kusrini, Andi Vira
Abstract: • X is a company engaged in non-construction oil & gas services, namely water base mud (polyamine based) management services, supply of chemical materials, laboratory equipment, and drilling fluid engineers for oil and gas… gas drilling. problems encountered when drilling through formations containing reactive clay and shale which can cause swelling clay problems and formation damage. This problem can be overcome with a high performance water based mud (HPWBM) mud system which has a super shale inhibition (polyamine) component. Mud which is formulated with the concept of total inhibitor, has inhibitory properties that can stabilize mineral clay and shale. The of this final assignment are to identify and study the high performance water base mud (HPWBM) mud system, then to know the ratio of good polyamines to be used in the KCL polymer polyamine mud formulation, then to look for the value of the physical properties of the KCL polymer polyamine mud formulation. to meet the oil company spec. This test begins with testing the mud properties of the KCl polymer polyamine mud sample from PT. Mitra Mandiri Saktitama before being exposed to Temperature and after being exposed to Temperature. Then analyze the changes in the value of the mud properties that have been made and the specifications of their physical properties, so that they can look for changes in the values of the mud properties of KCl polymer polyamine mud that fall within the specified range of mud properties. This test is carried out under the conditions of a room temperature of 78-300°F.

RECONSTRUCTION OF QUALITY OF TILAWAH: ANALYSIS OF THE STRATEGIC ROLE OF THE TAHSIN METHOD IN THE DYNAMICS OF LEARNING THE QUR'AN

Naim Lubis, Irmayani Pasaribu, Sri Nurinayah Simbolon, Zainal Efendi Hasibuan
Abstract: . The Qur’an occupies a central position as the primary source of Islamic teachings and serves as the foundation of Islamic education. However, the quality of Qur’anic recitation (tilawah) in educational institutions still… still faces various challenges, including inaccuracies in pronunciation, inconsistency in applying tajwid rules, and limited pedagogical approaches. This study aims to analyze the strategic role of the tahsin method in reconstructing the quality of Qur’anic recitation within the dynamics of Qur’an learning. Employing a qualitative descriptive-analytical approach, the research was conducted at SD Negeri 081 Panyabungan, involving teachers as research subjects. Data were collected through in-depth interviews, classroom observations, and documentation, and analyzed through data reduction, presentation, and conclusion drawing. The findings indicate that the tahsin method plays a significant role in improving the accuracy, consistency, and awareness of correct Qur’anic recitation by emphasizing makhārij al-ḥurūf, characteristics of letters, and proper application of tajwid through direct guidance and corrective feedback. Furthermore, tahsin functions not only as a technical method but also as a pedagogical strategy that reconstructs teachers’ mindset and professional competence in Qur’anic instruction. The study implies that integrating the tahsin method systematically can contribute to sustainable improvement in the quality of tilawah and strengthen the effectiveness of Qur’anic learning in contemporary educational contexts

EDUCATION AND ASSISTANCE IN PREPARING MSME FINANCIAL STATEMENTS FOR ACCESS TO FINANCING

Rita J D Atarwaman, Riska Tuguis, Nahda Latulumamina, Yoas Ongen Lawery, Irfan Fokatea
Abstract: Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access… ss is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.

FACTORS ASSOCIATED WITH SYMPTOMS OF GASTROESOPHAGEAL REFLUX DISEASE AMONG MEDICAL STUDENTS OF UNIVERSITAS NEGERI GORONTALO

Andi Nurmala Putri Arkani, Laksmyn Kadir, Ayu Rofia Nurfadillah
Abstract: Disgestion is a very important process for the health and well-being of the body, if it s not properly managed, it can increase the risk of more serious health problems, one of which is Gastroesophageal Reflux Disease (GERD).&#8230; ERD). Risk factors that may contribute to the development of GERD include poor dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress. This study employs an analytical and approach using a quantitative method with a cross-sectional design. The population and sample consisted of 106 students selected using purposive sampling. Data analysis was conducted using a univariate and bivariate analyses. The chi-square test result showed that dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress had a significant association with GERD symptoms, with p-values < 0,05. It is recommended that students pay attention to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and manage stress properly to achieve better health. For the Faculty of Medicine, it is recommended that education be provided regarding the importance of maintaining stundent health, particularly in relation to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and stress management. Future researchers are encouraged to further develop follow-up studies on factors associated with GERD symptoms.