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Purpose -This paper is aimed at describing semantics equivalence of cultural terms in meurukon texts translated from Acehnese into Indonesian. A qualitative descriptive approach is used to analyze the context of semantics equivalence in these texts: varied semantics structure, especially the ones caused by the cultural gap between the two languages.Design/Methodology/Approach -This research is designed to be of qualitative descriptive nature, wherein data are documented and analyzed using various methods proposed by Miles, Huberman, and Saldana ( 2014), such as data condensation, data display, drawing and verifying conclusions. The researcher is considered the key instrument in the whole process. The source of the data collected is from meurukon texts and its translation that consists of 623 sentences: they mainly comprise words and phrases that contain semantics equivalence of cultural terms.Findings -The result of the research shows that there are 129 cultural terms found in 623 sentences. Of the analyzed data, it is seen that only 16.66% of the data is not equivalent with the target text, while 83.34% words and phrases of meurukon text are equivalent. This suggests that as a result of translation, the meurukon text has high semantics or lexical equivalences with the target text.Research Limitations/Implications -This research is focused on semantics equivalence found in meurukon texts. The semantic equivalence here only pertains to lexical meaning of nouns and adjectives by using componential analysis.Practical Implications -The result can be used in a sample of ways for the analysis of semantics equivalence of cultural terms in meurukon text translated from Acehnese into Indonesian using componential analysis.Originality/value -This research identifies meurukon as an oral tradition of Acehnese culture, which is in the question and answer format about Islamic law in Aceh, specifically North Aceh.

This research is conducted as other researches discussing translation issues focused on identifying techniques implemented to translate a specified translation issue rather than identifying all issues which are possible to be obstacles for translators. However, a research covering as many issues as possible becomes important in order to contribute theories and solutions to ease translator’s job. The aim of this research is to identify translation issues in the English version of Donald Duck Comics. The data are texts contained in the comic panel involving words, phrases, clauses and sentences which are potential to be difficulties for translators. Document analysis is employed to collect the data by reading the comic thoroughly, and noting down them. The validation is conducted by focus group discussion involving one translation expert and three members of doctoral program students majoring in translation. The result of this research shows that there are nineteen (19) translation issues involving abbreviation, cultural terms, dialect, ellipsis, humor, idiomatic expressions, informal expressions, interjections, kinship terms, measurement unit terms, non-standard grammatical structure, onomatopoeia, pronoun, proper name, sarcastic expressions, slang, speaking fluency disorder, swearing and wordplay. The result of this research can be developed into a translation model providing a translation issues mapping along with translation techniques choices which can be used as a translators’ guide.

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This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.

Reporting wage contributions to the Jamsostek program is a critical engagement issue that participants need to understand. It is related to the number of benefits that workers will receive because the management uses the contribution to determine the amount of compensation and provide guarantees for their claims. Therefore, honesty and discipline on the employer's part are required when reporting posts and labor productivity. This type of research is descriptive qualitative research, used primary data and secondary data. Data were collected through observation, interviews, and documentation. The data analysis used in this research is descriptive and uses relevant, accurate, and timely variables. The results showed that: a) BPJS Ketenagakerjaan Medan Kota branch mentions cash or cash receipts from its business income by reporting labor wage contributions. b) The reporting of labor wage contributions carried out by the Medan City branch of BPJS Ketenagakerjaan is already good. The Medan City branch of the BPJS Ketenagakerjaan can divide the contribution report function into four functions, namely administrative functions, financial functions, technology, and information functions, and marketing functions. c) The Medan City branch BPJS Ketenagakerjaan implements all incoming cash receipts, documents, or forms arranged based on the NPP and all contribution receipts either through postal giro or the company directly deposited the bank immediately every day

Diabetes Melitus  (DM) adalah penyakit metabolik yang ditandai dengan peningkatan kadar glukosa darah (hiperglikemia) yang terjadi akibat kelainan sekresi insulin, kerja insulin atau keduanya. Jumlah penderita diabetes mellitus di Indonesia sebanyak 425 juta orang, di Batam Jumlah penderita sebanyak 3.008 dengan prevalensi terbanyak di Puskesmas Tiban Baru yaitu 439 penderita (14,6 %). Tujuan Penelitian ini untuk menganalisis hubungan pola makan dan pola aktivitas fisik terhadap kadar gula darah sewaktu pada pasien diabetes mellitus tipe 2. Penelitian ini merupakan penelitian analitik dengan design cross sectional dan teknik pengambilan sampel Pusposive Sampling dengan uji Mann-Whitney. Pengumpulan data menggunakan kuesioner dan lembar observasi kepada 58 responden. Hasil uji menunjukkan p value 0,000 (⍺=0,05) untuk masing-masing variabel. Kesimpulan dari penelitian ini terdapat hubungan bermakna antara Pola makan dan pola aktivitas fisik terhadap kadar gula darah sewaktu pada pasien diabetes mellitus tipe 2.