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:This study aims to examine the utilization of traditional games as educational play tools (EPT) in early childhood learning. The rapid development of technology has reduced children's interest in traditional games, making…
g it necessary to preserve and utilize them as learning media. This research employs a descriptive qualitative approach with data collection techniques including interviews and observations. The results show that traditional games have significant potential in developing children's cognitive, motor, social-emotional, and character values. Furthermore, the integration of local wisdom into educational play tools can foster children's cultural awareness and identity from an early age. However, several challenges remain, such as limited references, teacher competence, and the influence of modern culture. Therefore, collaboration among various stakeholders is needed to optimally develop and implement local wisdom-based educational play tools
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 problem in this study is that Accounting Learning Outcomes have not met expectations in the 11th grade Accounting students of SMK Negeri 1 Patumbak. This study aims to determine the effect of Self-Efficacy and Learning…
ng Motivation on Learning Outcomes, with Learning Independence as a moderating variable, in 11th grade students at SMK Negeri 1 Patumbak. This research was conducted at SMK Negeri 1 Patumbak, located at Jl. Ujung Defense, Lantasan Baru, Patumbak District, Deli Serdang Regency, North Sumatra. This study used an ex post facto approach. The population was 35 11th grade Accounting students. The sample size was 35 students, using total sampling. Data collection was conducted through documentation and questionnaire distribution. The questionnaire was first tested for validity and reliability. The collected data was then processed using multiple linear regression with SPSS version 30 software. The results of this study indicate that: (1) Self-efficacy has a positive and significant effect on students' accounting learning outcomes. This is indicated by a regression coefficient of 0.321 with a significance level of 0.021, which is less than 0.05. (2) Learning motivation has a positive and significant effect on students' accounting learning outcomes. The analysis results show a regression coefficient of 0.428 with a significance level of 0.004, which is less than 0.05. (3) Self-efficacy and learning motivation simultaneously have a significant effect on students' accounting learning outcomes. This is proven by a calculated F-value of 18.672 with a significance level of 0.000, which is less than 0.05. (4) Learning independence moderates the effect of self-efficacy on accounting learning outcomes. This is indicated by the significance value of the interaction variable between self-efficacy and learning independence of 0.043, which is less than 0.05. (5) Learning independence moderates the influence of learning motivation on accounting learning outcomes. The analysis results show a significance value of the interaction variable between learning motivation and learning independence of 0.029, which is less than 0.05. This means that learning independence strengthens the influence of learning motivation on students' accounting learning outcomes
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:Information is the result of data processing in a form that is more useful and more meaningful for the recipient that describes real events (facts) that are used for decision making. The music information system website…
aims to provide various communication and information services about music. The information system used by the music community so far is considered slow and complicated. Both musicians and producers have difficulty communicating directly and the number of individuals who can communicate directly is relatively small. Therefore, the current system cannot meet the demands of the information needs, it needs to be developed so that it can display information and communication facilities about music directly and quickly. In designing the music information system website using Php & MySql Script. Where in the design of this information system itself uses a Database where the use of the Database itself is as a media that manages all data and a place to store the data itself later. The information system itself is designed so that musicians and producers can create their own profiles. This information system also provides communication services about music. The final result achieved from this music information system is as a communication service for the music community, Sharing Content, publication, and promotion from musicians to the public and producers.
Abstract:This paper discusses the use of Language Metafunction in a Tanjungbalai Malay language song “Angin Koncang (High Wind)”. This research aims to identify the ideology of the song as portrayed through words and action of the…
f the protagonist in this song. This research focused on every single word in the lyric. The study used qualitative and descriptive methods. The data collection was obtained from smule.com. The data was analyzed by using Language Metafunction theory by Halliday’s Ideational, Interpersonal, and Textual Meaning. The results of the research show that three dominant processes of language can be found are Material Process, Relational Process, and Mental Process; with the first mentioned being the dominant one. Also, by analyzing the lyric, it can be concluded that the ideology of the song is to promote an ideology of pragmatic survival and functional relationships
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:On January 27 and 28 2023, Manado City was hit by heavy rain which caused several areas to experience significant flooding. The high intensity of rain during that period reached extreme levels, resulting in the inundation…
n of several areas and submerging hundreds of residents' houses in 22 villages or sub-districts and 7 sub-districts in Manado. In studying this event, this research investigates the factors that influence extreme weather in Manado, observing sea surface temperature data, streamlines, air observations, the Southern Oscillation Index (SOI), and the Indian Ocean Dipole (IOD). The analysis shows that the positive SOI and negative IOD phenomena significantly impact extreme weather in the region. Cumulonimbus (Cb) clouds drove the atmospheric conditions formed on January 27 and 28 2023 and air flows from the Indian Ocean which brought wet air masses into Indonesian territory. High sea surface temperatures, reaching 28-29°C, also play a role in the intensive growth of rain clouds. Based on atmospheric conditions seen from radiosonde observation data, the stability index value shows that unstable conditions trigger heavy rain which causes flooding