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Learning German at level A1 is designed for beginners, with the aim of introducing the basics of vocabulary and sentence structure used in everyday life. The material taught includes work and daily activities. Grammar, as a fundamental aspect of learning, is very important to help learners understand sentence structure, verb usage, as well as case systems in German. German Grammar Learning Books that use linguistic approaches such as Error Analysis and Contrastive Analysis aim to make it easier for learners to understand the differences between German and Indonesian grammar. The study analyzed the book with reference  to the Profile Deutsch standard  issued by the Goethe-Institut, which assesses the suitability of the material with the German language learning objectives at A1 level. The focus of the analysis is on the material  of Der Adjective and Modal Verben, with results that show the shortcomings and advantages in the presentation of the material. Some example sentences use more complex structures, such as comparisons that don't correspond to beginner levels. The use of complete conjugation for Modalverben is also considered too heavy, and negation sentences with Modalverben are often confusing for A1 learners. In addition, the vocabulary used in this book is not very well known at the A1 level, so it needs to be adjusted to more basic vocabulary.    

Tujuan penelitian ini adalah untuk menganalisis pengaruh total aset, total hutang dan total modal terhadap laba bersih pada perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia sejak tahun 2018 sampai dengan 2023. Sampel dalam penelitian ini dilakukan secara purposive sampling, yaitu berdasarkan kriteria yang ditentukan. Penelitian ini menggunakan data sekunder dalam bentuk laporan keuangan tahunan perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia. Data dalam penelitian ini akan diuji dengan beberapa tahapan pengujian, yaitu uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi), uji regresi linear berganda dan pengujian seluruh hipotesis melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini menunjukkan bahwa total aset, total hutang dan total modal secara bersama (simultan) berpengaruh positif dan signifikan terhadap terhadap laba bersih. Secara parsial hanya total aset dan total hutang yang berpengaruh positif dan signifikan terhadap laba bersih, sedangkan total modal tidak signifikan terhadap laba bersih

This research aims to determine the effect of cash turnover, receivable turnover, inventory turnover, and capital structure on profitability. The population in this study is 13 Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample was determined using a purposive sampling method, and there were 11 companies that met specified criteria. This study uses multiple linear regression method using the Statistical Package for the Social Sciences (SPSS) version 26 program. The results of this study indicate that Capital Structure have a negative effect on Profitability, and Cash Turnover, Receivable Turnover, and Inventory Turnover have no effect on Profitability.

The purpose of this study was to determine and analyze the effect of profitability, liquidity, capital structure and solvency on the value of telecommunications companies listed on the Indonesia Stock Exchange for the 2019-2022 period with covid-19 as a control variable. The data used is secondary data from the company's financial statements. This study applied purposive sampling technique in sampling, obtained a sample of 8 telecommunications companies with 128 financial reports. This study applies quantitative methods using data analysis techniques, namely panal data regression analysis and using eviews 12 for data processing. From this study, the results obtained based on the t statistical test, firm value does not get a partially significant positive effect from profitability, liquidity, and firm value does not get a partially significant negative effect from solvency, but firm value gets a partially significant negative effect from capital structure and covid-19. Based on the f statistical test, the company value gets a significant effect simultaneously from profitability, liquidity, capital structure, solvency and covid-19.

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.

This research aims to examine the influence of capital intensity, company size, and sales growth on tax aggressiveness. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 13 application and Microsoft Excel. The population used in this research is Energy Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 87 companies becoming the final 10 company samples or 60 observation data processed in this research. The research results show that simultaneously capital intensity, company size and sales growth influence tax aggressiveness. Partially, capital intensity and sales growth have no effect on tax aggressiveness. Meanwhile, company size influences tax aggressiveness.

This study aims to determine the Influence of Asset Structure, Current Ratio, Firm Size and Sales Growth Relative to the Company's Capital Structure. The research population is a household appliance sub-sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection using Purposive Sampling. The research period is 2019-2023. The data analysis technique used is multiple linear regression processed with IBM programs Statistical Package for Social Science (SPSS) Version 26. The results of the study show that the Asset Structure and Current Ratio have a negative and significant effect on the Capital Structure. Company Size and Sales Growth have no effect on the Capital Structure.

Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.

This study expects to decide the impact of capital construction on the monetary execution of PT Gowa Makassar The travel industry Improvement Tbk in Makassar City in 2019-2023. The examination utilizes an illustrative methodology. The number of inhabitants in this study is the yearly monetary report of PT Gowa Makassar The travel industry Improvement Tbk. The example of this study utilizes the monetary position explanation and benefit and misfortune articulation of PT Gowa Makassar The travel industry Advancement Tbk for the period 2019-2023. This study involves auxiliary information as fiscal reports for the 2019-2023 period obtained from www.idx.co.id. The information assortment strategy utilized in this study is documentation. The information examination method in this study utilizes numerous direct relapse investigation involving the Measurable Bundle for the Sociologies (SPSS) variant 25 program. The examination results show that the impact of capital design (DER, DAR, and LDER) somewhat and at the same time affects corporate monetary execution (ROE) at the organization PT Gowa Makassar The travel industry Advancement Tbk for the 2019-2023 period.

Licensing is an important factor for investors when making an investment. To speed up and simplify the licensing process, the government created the Online Single Submission (OSS) system. In South Tangerang, the Department of Investment and One Stop Integrated Services (DPMPTSP) plays an important role in the coffee shop business licensing process. To open a coffee shop, a location permit, environmental permit, NIB and business trading permit through OSS are required. Obstacles in the licensing process often cause delays and difficulties for business actors. The aim of this research is to determine and analyze the effectiveness of applying for coffee shop business permits through Online Single Submission at the South Tangerang One Stop Integrated Services Investment Service. The method used in the research is a qualitative approach with descriptive research type. This research uses the theory of Thomas R. Dye (2013). The research results show that the indicators for setting clear goals have not been achieved optimally even though the goals of time efficiency and transparency of business permits through the OSS system are quite effective. In the results measurement indicators, positive results have been achieved, which can be seen from the success of OSS in increasing the number of NIBs by 10% from the previous year. Performance evaluation indicators are not optimal due to limited email, network and server constraints, apart from that the appearance and provisions of the OSS system also make it difficult for users to access the OSS system again. In the cost-benefit analysis indicator, it is quite efficient in reducing permit processing time and without any costs incurred. Contextual factor indicators provide a positive impact where the JOSS Program is a form of the South Tangerang government's commitment to assisting the community in licensing through the OSS system. The feedback and adjustment indicators have not been optimal in providing guidance and information to business actors, so there are still business actors who have not registered their business permits through this OSS system.

Poverty in Indonesia is a complex problem involving various economic, social, and political factors. According to data from the Central Statistics Agency (BPS), the percentage of the poor population in Indonesia has decreased, but there are still millions of people living below the poverty line, especially in remote areas with higher poverty rates than urban areas. Empowerment of the dhuafa family is a strategic effort to improve the standard of living and welfare of economically disadvantaged community groups. This empowerment program aims to provide access to resources, education, skills training, and business capital. In a social context, the empowerment of the dhuafa family focuses not only on the economic aspect, but also on increasing the social and psychological capacity of individuals. The method used in the empowerment program is carried out in several stages, namely conducting interviews, observations, and documentation. With the efforts of the dhuafa family empowerment program, it is hoped that Indonesia can reduce poverty and improve the overall welfare of the community.

Computer vision-based algorithms, especially Convolutional Neural Networks (CNN) and You Only Look Once (YOLO), have become the leading approaches in plant disease detection. CNN excels in extracting complex visual features for disease classification, while YOLO provides high-efficiency real-time object detection capabilities. Both algorithms have shown promising results in various studies, especially with controlled datasets. However, challenges remain in their application in real-world conditions, such as environmental diversity, overlapping symptoms, and poorly annotated data. Future research has the potential to optimize these algorithms through the development of lighter models, the use of transfer learning techniques, and multi-modal data integration. In addition, further exploration of a wider range of diseases, crops, and environmental conditions can expand the application of these algorithms. By leveraging these innovations, computer vision-based plant disease management can be improved to support sustainable precision agriculture.

This study aims to analyze the strategic role of Baitul Maal Wat Tamwil (BMT) in providing leasing based sharia financing (ijarah) and ventura capital (mudharabah and musyarakah) for Micro, Small and Medium Enterprises (MSMEs) in Indonesia. BMT functions as a microfinance institution that provides solutions to the capital challenges faced by MSMEs, including lack of access to conventional financing and low sharia financial literacy. Through the leasing scheme, BMT facilitates the rental of assets needed by MSMEs without requiring large initial capital. Meanwhile, the venture capital scheme allows BMT to share risks and profits with MSME actors, encouraging strategic collaboration. This study also discusses the challenges of implementing sharia financing by BMT, including the low public understanding of sharia products. With a descriptive literature approach, this study finds that BMT has significant potential in increasing financial inclusion and encouraging the sustainability of the sharia economy in Indonesia.

Penelitian ini bertujuan menganalisis sinergi pengelolaan zakat produktif dengan Sustainable Development Goals (SDGs) melalui studi kasus di Badan Amil Zakat Nasional Provinsi Jawa Timur. Zakat produktif dipandang memiliki potensi strategis sebagai instrumen keuangan sosial Islam yang dapat mendukung pembangunan berkelanjutan, khususnya dalam pengentasan kemiskinan, penciptaan pekerjaan layak, peningkatan kualitas pendidikan, dan kesehatan masyarakat. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus melalui analisis dokumen, literatur, dan data sekunder yang relevan. Hasil penelitian menunjukkan bahwa implementasi zakat di BAZNAS Jawa Timur dilakukan melalui program unggulan, yaitu Jatim Makmur, Jatim Cerdas, dan Jatim Sehat. Program Jatim Makmur berkontribusi pada SDG 1, SDG 8, dan SDG 10 melalui bantuan modal usaha, pemberdayaan ekonomi, dan pengurangan kesenjangan sosial. Program Jatim Cerdas mendukung SDG 4 melalui pemberian beasiswa dan akses pendidikan bagi masyarakat kurang mampu. Sementara itu, Jatim Sehat berkontribusi pada SDG 3 melalui bantuan layanan kesehatan dan peningkatan kesejahteraan masyarakat. Penelitian ini juga menemukan beberapa tantangan, seperti belum optimalnya penghimpunan zakat, keterbatasan pendampingan mustahik, dan belum terintegrasinya indikator SDGs dalam evaluasi program. Oleh karena itu, penguatan tata kelola, digitalisasi, dan kolaborasi lintas sektor diperlukan agar zakat dapat berperan lebih efektif sebagai pilar pembangunan berkelanjutan di Indonesia.

Emergency situations can come from trauma or non-trauma. Fracture is a term for total or partial loss of continuity of bone, cartilage, usually caused by trauma. Fracture is a condition where there is an incontinuity in bone integrity. Thoracic trauma causes 20% of all deaths due to trauma. The radiological modalities that play the biggest role in emergency cases are plain photo/radiography, ultrasound (ultrasound), and computerized tomography (CT-Scan). Magnetic Resonance Imaging (MRI) or nuclear medicine can in many cases provide more accurate results. Some emergency thoracic fractures are costae, sternum and vertebrate fractures.

This study aims to analyze the influence of Bureaucratic Leadership Style on Employee Performance Mediated by Decision-Making at the Regional Investment and One-Stop Integrated Service Office (DPMDPTSP) of Bungo Regency. A sample of 43 respondents from the PMDPTSP Office of Bungo Regency employees was selected using the Purposive Sampling technique. (Sampel bertujuan). Based on the data processing results using SEM-PLS, it was found that, directly, Bureaucratic Leadership Style has a significant effect on Employee Performance. Bureaucratic Leadership Style significantly affects Decision Making. Decision Making does not significantly affect the Performance of Employees at the Regional Investment and One-Stop Integrated Services Office (DPMDPTSP) of Bungo Regency. Indirectly, there is no significant effect of Bureaucratic Leadership Style on Employee Performance Satisfaction mediated by Decision Making at the Regional Investment and One-Stop Integrated Services Office (DPMDPTSP) of Bungo Regency.  

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.

Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantitative method with a secondary data analysis approach obtained from the company's financial statements and annual reports. The results showed that capital structure has a significant negative effect on earnings management and financial performance, but not significant on firm value. Ownership structure is not significant to all variables. Firm characteristics have a significant positive effect on earnings management and firm value. Earnings management has a significant positive effect on firm value, while financial performance has a positive but insignificant relationship. These findings provide practical implications for company management in designing optimal financial strategies to improve company performance and value, as well as for investors in making investment decisions based on relevant financial indicators.

The main goal of this research is to examine how interest in investing in the Sharia market is influenced by Islamic financial knowledge. A thorough grasp of financial concepts that adhere to Islamic law, such as riba, zakat, and the idea of fairness in financial transactions, is necessary for Islamic financial literacy. Islamic financial literacy may have a significant role in investing choices, as shown by the rising knowledge of halal and Sharia-compliant assets. 200 respondents—both current and potential investors in the Sharia capital market—were given questionnaires as part of this study's quantitative methodology. Higher interest in investing in Sharia capital market products like sukuk and Sharia mutual funds is positively correlated with higher levels of Islamic financial literacy, according to the study's findings. These results underline the need of more comprehensive Islamic financial education initiatives to raise public awareness and aid in the growth of Indonesia's Sharia capital market. In order to stimulate investment interest, it is also determined that improvements in Sharia investment products and supporting regulations are essential. Thus, this research comes to the conclusion that promoting a more inclusive Islamic economy and developing the Sharia capital market may both be greatly aided by increasing Islamic financial literacy. This study shows that interest in investing in the Sharia capital market is strongly influenced by Islamic financial knowledge. Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds are more likely to be chosen by investors who have a firm grasp of Islamic financial concepts like riba (usury), zakat (almsgiving), and profit-sharing. The research emphasizes the value of thorough financial education initiatives and easily available information in raising public awareness of Islamic finance. It is anticipated that these initiatives would boost more inclusive and sustainable economic development in Indonesia and raise participation in the Sharia capital market.

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.