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    Analysis of Social Media Copywriting Used By India’s Sprite X Account

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    The aim of this research was to find out and describe how are social media copywriting used by India Sprite’s X account, this research used descriptive qualitative metodology to analyze the copywriting which is include Tone of Voice, Style,Purpose and Technique. This post aim to promote their product and invite the viewers to participate and collaborate. The data description explains the samples found and the explanation of the copywriting contained in the posts on the Indian sprite in social media X account. The samples obtained come from the Indian sprite media X account in March to April 2023, The post is to emphasize the main message conveyed which is to invite the audience to interact and increase engagement with them. The result showed that the posts on the X @sprite_india account starting from march 2023- april 2023 the most frequently used hasthtag is #thandrakh, the style and tone used in posts on sprite india accounts on twitter are humorous and also relaxed, while their goal is to promote sprite products to the audience and the techniques used are persuasive techniques, where their posts invite and persuade the audience to consume sprite drinks. . Keywords : India’s Sprite X, promote product, social media

    Analisis Perbandingan Akuntansi Biaya Lingkungan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI)

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    This study aims to evaluate the application of environmental cost accounting in mining companies listed on the Indonesia Stock Exchange (IDX), compare environmental costs year by year, and disclose the incurred environmental costs. The independent variable is the comparison of environmental cost accounting, while the dependent variable is the mining sector companies on the IDX for the 2021-2022 period. Using the Purpose Sampling technique, the sample consists of 5 companies from a population of 23 companies. The analysis methods include data reduction based on sustainability reports, factual data presentation, conclusion drawing, and providing recommendations. This research is descriptive qualitative. The results show that PT. Timah Tbk excels in the application of environmental cost accounting, adhering to international standards ISO 14001:2015 and ISO 17025:2017. PT. Indo Tambangraya Megah Tbk experienced a significant increase in environmental costs from IDR 163.73 billion (2021) to IDR 604.54 billion (2022), reflecting a substantial allocation of funds for environmental management. Meanwhile, PT. Vale Indonesia Tbk demonstrated a strong commitment to reducing greenhouse gas emissions by 9.4% in 2022, although it has not yet covered Scope 3 emissions. Other companies have varying approaches to managing the environmental impacts of their operations. Keywords: Mining Companies, Environmental Cost Accounting, Comparison of Environmental Cost Accounting

    Pengaruh Prinsip Kelayakan Pemberian Kredit Terhadap Kredit Macet Unit Simpan Pinjam Bumdesa Kecamatan Bengkalis

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    This study aims to determine the effect of good customer character, good customer capacity, high customer economic conditions, high customer collateral, and low USP capital negatively affect non performing loan. This research is descriptive research with a quantitative approach. The data collection technique was carried out by distributing questionnaires to 73 respondents. The results showed that good customer character has a positive and significant effect on non performing loan, good customer capacity has a positive and significant effect on non performing loan, high customer economic conditions have a negative and significant effect on non performing loan, high customer credit collateral has a negative and significant effect on non performing loan, low USP capital has a positive and significant effect on non performing loan. While simultaneously, good customer character, good customer capacity, high customer economic conditions, high customer collateral, and low USP capital have a positive and significant effect on non performing loan

    Kinerja Pahat Bubut Bahan Pegas Daun Hasil Karburizing Terhadap Kekasaran Permukaan Pada Pembubutan Aluminium 6061

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    This research discusses the performance of cutting tool made from leaf spring material that has undergone a carburizing process on the surface roughness of turning results on Aluminum 6061 material. This research aims to determine the effect of cutting variables such as cutting speed (Vc) 30, 50, 70 m/minute, depth of cut (a) 1.0 mm, and feed movement (f) 0.19 mm/rev on the surface roughness of the turning results. The carburizing process is carried out to increase the hardness of the turning tool, thereby improving the quality of cutting results on Aluminum 6061. The results of the research show that cutting with (Vc) 30 m/min achieves an average surface roughness value of 2.37 µm, cutting with (Vc) 50 m/min achieves an average surface roughness value of 2.50 µm, and cutting with (Vc) 70 m/min achieves an average surface roughness value of 3.81 µm. It is hoped that this research can contribute to the development of more effective and efficient cutting tools in the manufacturing industry

    PT. Bank Syariah Indonesia, Tbk Branch Office Duri Hangtuah I

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    Sistem Pemantauan Kualitas Udara Dalam Ruangan Berbasis Internet Of Things (IoT)

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    Indoor air quality is an important indicator of the quality of air in indoor environments and buildings. The problem in this study is how to monitor and ensure that indoor air quality remains good and safe for health. Poor indoor air quality can have a negative impact on the health of occupants. Therefore, it is important to monitor temperature, CO, and NO2 levels. Extreme temperatures affect comfort and productivity, while CO and NO2 can cause poisoning. Monitoring CO and NO2 levels is very important to maintain healthy and safe air quality. This study designs an air quality monitoring system using NodeMCU ESP8266, DHT22 sensor, and MQ-135 sensor to detect temperature, CO, and NO2. The case study was conducted at the HPC Lab of the Bengkalis State Polytechnic IT Building. This system is equipped with website and Telegram features to convey real-time and informative air quality information. In this study, testing was conducted at the HPC Lab. The test results showed an average temperature of 25.28 ˚C, CO levels of 1.18 ppm, and NO2 levels of 9.64 ppm. With these data, it can be concluded that the air condition in the HPC Lab is still in good condition, indicating that this system is effective in ensuring air quality remains safe and healthy

    Aplikasi Informasi Penerima Bantuan Program Keluarga Harapan (PKH) Berbasis Web Pada Desa Onanrunggu II Kecamatan Sipahutar Kabupaten Taput

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    The Family Hope Program (PKH) is a social protection program in Indonesia that has provided cash assistance to Very Poor Households (RTSM) since 2007. The data processing process for Family Hope Program (PKH) participants still faces obstacles, such as dissemination of information without using the application, usage photocopy of the KPM candidate's family card, and distribution report which is still in paper form. This requires a better computerized system to store poor people's data safely. This research aims to produce an application that can submit names of potential beneficiaries, verify data, and create reports on obstacles and distribution, to help manage PKH aid data and make it easier to search and check KPM data. Trials were carried out on the features in the system, and trials were carried out on the PKH coordinator, village secretary, PKH assistant and one of the officers/chairmen as well as the community receiving assistance. This application was made using the PHP programming language, MySQL database. The test results show that the application can run well, such as the feature of adding recipient data, adding problem reports and distribution reports, as well as being able to print PDFs and print

    Pengaruh Kompetensi Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Tingkat Penyerapan Anggaran SKPD (Studi Kasus Kab. Siak Sri Indrapura)

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    Optimal budget absorption is important for Regional Work Units (SKPD) in achieving effectiveness and efficiency in budget use. The phenomenon of increasing demands for accountability encourages the government to improve the performance of SKPD. In this case, human resource (HR) competency and organizational commitment have an important role in the budget absorption process. However, in the Siak Regency SKPD, there are problems in budget absorption which is not yet optimal. Therefore, this research aims to examine the influence of HR competency and organizational commitment on SKPD budget absorption in Siak Sri Indrapura Regency.This research will use a quantitative approach as a research method. Data will be collected through distributing questionnaires and analyzing related documents. Respondents for this research will include SKPD heads, SKPD staff involved in the budget absorption process, as well as other related parties. It is hoped that the results of this research will provide a better understanding of the factors that influence SKPD budget absorption in Siak Sri Indrapura Regency. Apart from that, it is also hoped that this research can provide recommendations and input for related parties to improve HR competency and organizational commitment style in absorbing SKPD budgets

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