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This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

Integration of digital technology in fiqh learning is an important aspect in the fast-paced information era, where access to educational materials is increasingly easy and diverse. This study aims to analyze the challenges faced in the application of digital technology in fiqh learning and identify effective strategies to overcome them. The research method used is a qualitative approach with literature studies and direct observation as the main data collection techniques. This study analyzes various academic sources, educational policy documents, and reports on fiqh learning practices that have implemented digital technology. In addition, observations were conducted at several fiqh educational institutions in Indonesia to understand the real context of technology application in learning. The results of the study indicate that the main challenges faced include lack of adequate training for teachers, inadequate technological infrastructure, and resistance to change from some parties. Nevertheless, the integration of digital technology has great potential in increasing student engagement and the effectiveness of fiqh learning. The proposed strategies include increasing ongoing training for teachers to improve digital skills, developing adaptive and responsive curricula to technological developments, and collaborating with third parties to provide necessary resources, such as learning software and applications. The conclusion of this study confirms that with the right approach, the integration of digital technology can enrich the experience of learning fiqh, improve understanding, and make fiqh materials more accessible. This study is expected to contribute to the development of more relevant and effective fiqh education in the digital era, as well as being a reference for educational policies that support technology integration.

Islamic education is a system aimed at shaping individuals with strong faith, mastery of knowledge, and noble character. This article examines three main aspects: its philosophical foundation, objectives, and relevance in the modern era. The philosophical foundation of Islamic education is rooted in the concept of tawhid, which places Allah as the ultimate source of all knowledge. The objectives of Islamic education include strengthening faith, developing moral character, mastering both worldly and spiritual knowledge, and fostering individual independence. In the modern era, Islamic education faces challenges such as globalization, technological advancements, and cultural plurality. However, it also has significant opportunities to thrive through the integration of technology and inclusive approaches. This study provides strategic insights on how Islamic education can remain relevant and contribute to addressing the moral and social challenges of today’s world.

Legal issues are increasingly developing, this is in line with the development of information technology. A legal research method is needed as an instrument to explain and examine legal issues that are increasingly developing. The results show that there are 3 (three) types of legal research methods, namely normative legal research methods, empirical legal research methods, and socio-legal research methods and discuss research from its nature, form, and purpose. And discuss the characteristics of legal science and legal research methods. The research method is qualitative by using the type of literature study (journal analysis, paper analysis, or other media). This research method is a literature study, namely looking for various articles that are relevant and quoting from various sources.

This article explores protection and environmental political laws in regard to economic management in Indonesia. there are two main problems that should be analyzed, (1) how is the protection and environmental political laws in Indonesia? And (2) how is the protection and environmental political laws in Indonesia in reaching Indonesia's economy. This is normative legal research by statutory and conceptual approach. It is then analyzed through law theory and law political concept as the basis for discussing the matters. The discussion is exploring protection and environmental political laws in Indonesia nowadays heading to democratic and responsive. Legal politics that is democratic and responsive provides a way to achieve the goals of Indonesia's economy.

Leaf springs are one of the suspension systems that are still widely used in various modes of transport such as cars and trucks. The spring functions to support the load and reduce vibration from operational activities. This study aims to analyse the bending strength and hardness of steel leaf springs of trucks and cars resulting from tempering heat treatment. The three point bending method was used as the flexural strength testing method and the Rockwell C Hardness method testing was used for hardness testing with leaf springs in raw, tempered 460°C, and tempered 510°C conditions. From the results of the study, the highest average bending strength value of 3733,55 MPa was obtained and an average roughness value of 31,8 HR was obtained for the 510°C tempered truck leaf springs. This also applies to the 510°C tempered car leaf springs, where the average bending strength value obtained is 3392,65 MPa and the average hardness value obtained is 29,5 HR. Thus, it is recommended that tempering heat treatment that can be applied to truck and car leaf springs be carried out at 510°C to increase the bending strength and ductility of the leaf springs.

Efforts to increase fish farming productivity, motivating farmers to enhance the fish farming population in Pulau Semambu Village. Inderalaya Utara Village, Ogan Ilir, can be implemented through village lecture provision, training, and demonstration of artificial feed production based on maggots with the addition of water spinach leaf extract. The objective of this activity is to enhance the growth and immune system of fish livestock.Based on that reasoning, the framework of thought that will be pursued through the model approach (1) The approach is carried out through direct observation of the community while simultaneously mapping the latest fish farms in Pulau Semambu Village, Inderalaya Utara, Ogan Ilir.(2) Assistance, this activity is carried out through village lectures that can be realized in the form of outreach to fish farmers about improving fish farming management and providing support in motivating fish farmers to start implementing the concept of an intensive maintenance system in fish farming in maintenance ponds that meet health standards. (3) Direct demonstration (practice) of making artificial feed based on BSF maggots, which includes how to make water spinach leaf extract, how to maintain maggots, and how to make flour and pellets for artificial feed. The village lecture activity was attended by 40 women in the fish farming group in Pulau Semambu Village and students taking the Entomology and Entrepreneurship courses.The result of the activity is to increase the productivity and population of fish livestock in Pulau Semambu. The provision of fish feed based on a mixture of maggot flour and water spinach extract can enhance the growth and immune system of fish livestock, resulting in heavier fish that are less prone to disease. Increasing the production and population of fish livestock will result in higher incomes for the fish farmers in Pulau Semambu village, Inderalaya Utara, Ogan Ilir.

an important biological sign of pubertal development in girls. The height of adolescent girls can also be affected by early menarche. Adolescent girls are an important investment in the country, as they are the next generation that will shape the future. The progress of the nation is determined by the role of active young women in the family, community, and country. They will be the key to creating positive changes and achieving development goals. This study aimed to evaluate the relationship between the nutritional status of adolescent girls and age at onset of menarche. This cross-sectional observational study included 70 adolescent girls aged 17-20 years.

Breast milk is a baby's main food that should be given exclusively for 6 months. The thing that can increase breast milk production is by doing oxytocin massage. The purpose of this study was to determine the effect of health education on Oxytocin Massage and Exclusive Breastfeeding on the Motivation of Exclusive Breastfeeding Mothers in the Working Area of Karang Ayu Semarang Health Center. This type of research is a Quasi Experiment, using an extended Pretest-Postest Group design approach involving one experimental group and one control group. The population in this study were all pregnant women at the Karang Ayu Semarang Health Center from January to March 2021. Samples were taken according to the inclusion and exclusion criteria. The results of the Wilcoxon test gave a P value of 0.000, meaning that there was an effect on the motivation of respondents before and after being given health education.

Woolwich Massageis a massage performed on the lactiferous sinus exactly 1-1.5 cm above the areola mammary, with the aim of removing breast milk in the lactiferous sinus. The massage will stimulate the nerve cells in the breast. From the interview results, it was found that there were postpartum mothers who did not know about Woolwich Massage and its benefits at the Pratama Sejahtera Clinic. The research method uses the Chi-Square test. The population and sample of this research are25 postpartum mothers underwent Woolwich Massage at the Pratama Sejahtera Clinicusing total sampling technique. The data used are primary and secondary data. Univariate and bivariate data analysis using the Chi-Square test. The results of the study indicate that there is an Effect of Woolwich Massage on Breast Milk Production in Postpartum Mothers at the Pratama Sejahtera Clinic in 2024 with a degree of significance (α) = 0.05 and df = 1, the calculation results are Sig. (2-tailed) 0.000 <(α) = 0.05, then Ho is rejected and Ha is accepted. The conclusion is that there is an effect of Woolwich Massage on Breast Milk Production in Postpartum Mothers. It is hoped that postpartum mothers can carry out Woolwich Massage more routinely to increase breast milk production.

This study aims to determine and analyze the Impact and Legal Sanctions of Building Without Permission on Land Owned by Others and Legal Efforts If the Building is Built on Other People's Land. This study is a normative study using a legislative approach. From these problems, it is concluded that building without permission on other people's land is an act of land grabbing that violates the law. This action can be subject to criminal and civil sanctions, administrative sanctions. Legal efforts that can be taken are to submit an application to the regional authorities to vacate the land owned by the owner.

Sports news today is increasingly being looked at by the public, unfortunately the presentation of news is not entirely paying attention to the objective and value aspects of the news, especially the view of the value of women in the news about female athletes who are often considered less proportional and cause other views that are not true. Using the constructivism paradigm to find out how athlete Megawati Hangestri was framed through the online media Bola.com and Okezone.com during her match in the 2024 Korean Volleyball League with 8-9 news stories each to study, using the framing analysis developed by Zhongdang Pan and Gerald M. Kosicki classifying framing devices into four main elements, namely syntactic structure, script structure, thematic structure, and rhetorical structure. The results found that Bola.com online media framed Megawati Hangestri as a professional athlete and hero in the eyes of the Indonesian people. Meanwhile, Okezone.com framed Megawati Hangestri as an inspirational influencer. Both produce positive narratives by accentuating Megawati Hangestri's achievements so as to form a positive image and be able to change public perceptions.

The Information System for Participant Data Management in Vocational Training Institutions (LPK) is designed to enhance the efficiency and effectiveness of participant data management at the Department of Manpower in Asahan Regency. This system focuses on managing training participant data, encompassing registration, grouping, and reporting processes. The data management process includes recording participant identities, the type of training attended, training schedules, and evaluation results. The system is designed to streamline administrative workflows, minimize manual errors, and accelerate access to information. Participant data is recorded and stored automatically using a structured format, including details such as participant names, addresses, identification numbers, and training programs attended. This system is developed using web-based technologies, such as HTML and other supporting technologies, to ensure flexibility and ease of access for users. By implementing this system, it is expected that the data management of vocational training participants in LPKs can be conducted more efficiently, accurately, and integratively, thereby supporting the improvement of administrative service quality at the Department of Manpower in Asahan Regency. Keyword :Information System, Participant Data, Vocational Training Institution, Department of Manpower, Data Management.

Indonesia's aerospace sector plays a crucial role in maintaining national sovereignty. However, the country's airspace is often infiltrated by irresponsible parties, necessitating an effective monitoring system. Unmanned radio-controlled helicopters are a potential solution, although they are limited in range. This study aims to design a long-range control system for radio-controlled helicopters using satellite phone communication, which offers wide coverage and can reach remote areas. The system comprises a remote control, a radio converter circuit, an audio mixer, and a satellite phone. The radio converter functions to transform the radio control signal frequency into its original frequency without a carrier frequency, which is then re-converted to be compatible with satellite phone input for signal transmission. Test results indicate that the system can transmit control signals with adequate frequency stability within the expected range. Despite minor oscillator instability at certain stages, the system overall operates as designed. In conclusion, this satellite phone-based control system effectively extends the operational range of radio-controlled helicopters and serves as a strategic solution for monitoring Indonesia's airspace.

Every business definitely wants to expand its business by opening new branches in different regions to increase income and become a successful business. To open a new business branch, of course, a lot of consideration is needed before making a decision. So that the decision is correct and in accordance with needs, Research is used in its implementation. Therefore, this research applies a decision support system using the Multi Attribute Utility Theory (MAUT) method in selecting a new branch location for the Tokepangsit Medan business which will open a new branch in Langkat Regency. With this method, the decision result obtained is alternative 4, namely Selesai District, which gets the highest score of 0.640.

Toko Liv Beauty is one of the business players in the beauty sector that is developing in North Sumatra, specifically in the West Binjai sub-district, Binjai City. As a store that provides various beauty products, this research aims to assist Toko Liv Beauty in determining a strategic location for opening a new branch using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The TOPSIS method was chosen for its ability to analyze alternatives based on positive and negative ideal solutions objectively. A case study was conducted at three potential locations in Binjai: Binjai City, Binjai South, and Binjai North, considering five main criteria: population density, ease of transportation access, number of competitors, rental costs, and building area. The analysis process involves normalizing the decision matrix, calculating weighted values, identifying ideal solutions, and determining alternative preferences. The analysis results show that the location with the highest preference is Binjai North (1), followed by Binjai South (0.5885) and Binjai City (0). Thus, Binjai North is recommended as a strategic location for opening a new branch of Toko Liv Beauty. The implementation of the TOPSIS method in this research is expected to contribute to more effective data-driven decision-making for the business development of Toko Liv Beauty.

AUM PTSDL is a problem expression tool in a typical student to see the effectiveness of student learning. The purpose of this research is to provide an overview of the implementation of the AUM PTSDL problem directly to students, especially in PAB 8 sampali junior high school students. in the application of AUM PTSDL can accelerate overcoming problems in learning, especially broken home students. This research uses a descriptive method with a case study approach. This research was conducted at PAB 8 Sampali Junior High School on October 23-5, 2020. The subjects in this study were 9th grade AUM PTSDL students at SMP PAB 8 sampali. Based on the results of the research, the implementation of AUM PTSDL at SMP PAB 8 sampali has been carried out and shows that students have broken home problems that students are carried out AUM with several problems, namely, PTSDL. The conclusion is that students who have problems in AUM PTSDL will provide benefits in the form of support or advice to improve the quality of student learning from counseling teachers in schools.

The advancement of artificial intelligence (AI) has significantly impacted education, particularly in providing personalized learning and administrative efficiency. However, questions arise about whether the teacher's role remains relevant in this technological era. This study aims to examine the role of teachers in the context of AI development through a literature review method, analyzing previous research on AI integration in education. The findings reveal that while AI excels in data processing and adaptive learning, teachers maintain an irreplaceable role in building emotional connections, instilling moral values, and guiding students' character development. Teachers also act as mentors who provide motivation and facilitators who create interactive learning environments. These findings highlight the importance of collaboration between AI and teachers to create more inclusive and effective education. Therefore, AI should be seen not as a replacement but as a tool to enhance the teacher's role in fostering holistic student development.  

Artificial sweeteners are widely present in food and beverages consumed in daily life. However, many consumers remain unaware of the potential negative impacts of artificial sweetener consumption. This study aims to evaluate the public's understanding of the adverse effects associated with artificial sweeteners. The method used involves active participation through direct education, incorporating pre-test and post-test questionnaires. The pre-test results show that 6 respondents, accounting for 37% of the total 20 respondents, were unaware of the long-term negative impacts. In contrast, the post-test results indicate that all respondents agreed to reduce their consumption of artificial sweeteners to mitigate potential adverse effects.

The Belaria activity, in the form of a coloring competition using the Participatory Action Research (PAR) empowerment method, aims to improve the creative skills and understanding of participants through a collaborative and participatory approach. The PAR method is applied to actively involve participants in every stage of the activity, from planning to evaluation, so that they can contribute and reflect on the coloring process. In this coloring competition, participants are invited to color pictures with certain relevant themes, such as plants and animals, with a focus on the application of basic coloring techniques. Evaluation is carried out through direct observation and participatory feedback, to assess the effectiveness of the method in developing participants' skills and measuring its impact on their understanding of the coloring process. The results of the activity show that this activity has succeeded in empowering participants, increasing their involvement in the creative process, and utilizing free time. This competition not only provides a forum for creative expression but also strengthens participants' ability to collaborate and reflect on learning experiences