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One of the causes of delays in the publication of financial reports is the process of completing audits by accountants which takes quite a long time, which is called audit delay. Company size is one of several elements that can influence audit delay. The purpose of this study is to investigate how firm size affects audit delay. Using secondary data from the websites www.idx.co.id and the official websites of the companies, the research method used is descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determination coefficient test, significant F model test, and the significance test of independent variables (T-test). Purposive sampling was utilized to determine the sample size, which came out to be 207 in the non-cyclical consumer business sector company listed on the Indonesia Stock Exchange for the 2020–2022 period. The study's findings show that the audit delay is significantly impacted negatively by the company's size. The implication is that there is a significant influence of company size on audit delay.

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.

Patient An K was brought by her parents to the MTBS clinic of Puskesmas Kuta Makmur with complaints of itching throughout the body since 1 month ago. Complaints are mainly felt in the area between the fingers, toes and in the folds of the neck, which are getting worse at night.  The patient's parents conveyed that their child's complaints had repeatedly appeared since 3 months ago, as well as a history of other family members who also had the same complaints. The patient tried to buy his own medicine at the pharmacy or was taken to the orderly but the complaints returned and did not decrease. From the examination results obtained HR: 89x/i, RR: 19x/i, temperature: 36,5C. Primary data was obtained through alloanamnesa and physical examination by conducting home visits, filling out family folders, and filling out patient files. Assessment was carried out based on holistic diagnosis at the beginning, process, and end of the visit quantitatively and qualitatively. The interventions carried out included education about the causes of scabies to the family, environmental sanitation and hygiene education and management of the disease and explaining the complications that might arise from the patient's disease so that the patient's family would maintain personal hygiene and environmental cleanliness.

The law of engagement is a concept that has existed since ancient times. In the past, engagements often relied on customary law and social norms applicable in a particular society. However, with the increasing development of society and trade, there is a need to have more formal legal rules to regulate agreements and agreements. The term "engagement" refers to the equivalent of the Dutch term "Verbintenis" (Fuadi, 1999: 1). The term contract law includes all provisions in the third book of the Civil Code. The research method uses empirical methods where this method is through observations made by the public. Then it is studied through the customs of the people of Southwest Sumba, especially in kodi regarding the legal relations of engagements that occur with the traditional ritual of removing the bones of ancestors. The data was obtained from an interview with a native Kodi resident named Andreas Ikit Bani, a native descendant of Kodi who often participated in bone dissection rituals. The Galih Tulang event is a traditional ritual carried out by the people of Southwest Sumba to move the bones of their ancestors from old graves to new graves. This ritual is part of a sacred traditional ceremony and is considered important for the people of Southwest Sumba to honor the spirits of their ancestors (Andreas Ikit Bani, 2023). This event has a meaning and purpose that we must know, namely Galing Tulang is a ceremony that must be held to honor our deceased ancestors. The aim is to pay respects to the spirits of deceased ancestors, ask for blessings, and/or give them their proper place in the afterlife.

The aim of this research is to address the role of the KUA in overcoming unregistered marriages (Nikah Siri) in Kota Tengah District, Gotontalo City and the factors that hinder the role of the KUA itself in unregistered marriages (Nikah Siri). This type of research is Normative Empirical research using a qualitative descriptive approach, analyzing information and interpreting qualitative data.          The research results show that the role and efforts of the KUA have not been effective in dealing with unregistered marriages (Nikah Siri) even though they have implemented a government program, namely the marriage guidance program (Binwin), which provides pre-marital guidance and the formation of sakinah families in order to build superior human resources and reduce the divorce rate. by providing counseling about marriage registration and sakinah families to prospective couples who are about to get married and also by conducting outreach to the wider community. The factors that hinder the KUA in preventing unregistered marriages for couples who are not legally married in Kota Tengah District are caused by 2 factors, namely, internal factors, namely the lack of competent human resources who can provide socialization to the community, and the lack of adequate facilities and other factors. Other external factors include indifferent attitudes, non-compliance with the law, and low legal awareness in society. Therefore, we must work together with agencies such as the KUA in building character and also informing millennials about the impacts of having a relationship before marriage so that there is no such thing as an unregistered marriage. 

The study of the role of the Financial Services Authority (OJK) in protecting banking customers is an important topic in the context of consumer protection and the stability of the financial system. OJK has the authority to end operational supervision procedures related to bank and non-bank exchange transactions, as well as providing legal certainty for customers. It is an Islamic economic perspective, OJK also has a role in protecting sharia banking customers. Legal protection for depositing customers has been regulated in various laws and regulations, including Law Number 21 of 2011 concerning OJK. OJK also has an important role in resolving consumer complaints in accordance with those regulated in the Consumer Protection Law. In addition, OJK is also involved in regulating national economic stimulus policies that have an impact on the spread of COVID-19. Through regulations such as OJK Regulation No. 48/POJK.03 Year 2020, OJK plays a role in loving the guarantee for financial losses felt by depositing customers. Thus, the role of OJK in protecting banking customers is very important in maintaining public trust in the financial system.

Big data processing has become an important aspect of computer science and various industries in the digital age. Efficient and timely programming algorithms play a central role in addressing the challenges presented by big data. This journal focuses on various optimization methods and techniques that can be applied in the development of programming algorithms for processing big data. Supporting and relevant references are used to illustrate the concepts and techniques presented in this paper. Discussions include parallel methods, data compression, indexing, divide and conquer strategies, and greedy algorithm approaches. Case studies on the implementation of fast sorting algorithms in the context of big data processing are also presented. The understanding and application of these optimization methods are important in maximizing the efficiency and performance of programming algorithms in dealing with big data, and they play a key role in the development of relevant information technology solutions.  

Rocks are naturally formed solid objects which are a collection of minerals, both similar and dissimilar, in certain proportions. Minerals are the building blocks of each type of rock. In the beginning, rocks came from magma. The types of rock that exist include pyroclastic rocks. Pyroclastic rocks contain contents that are of economic value and useful for human life. The type of method used is a qualitative research method. The data collection technique in this method is the literature study method. The method in this research focuses on in-depth observations from various reading sources such as books and scientific journals. Pyroclastic rocks are rocks formed by the lithification process of loose materials thrown from volcanic centers in explosive eruptions, which are then transported through the media of gas, wind and then deposited on dry land or in bodies of water. In fact, pyroclastics are almost the same as sedimentary rocks, but the difference is that sedimentary rocks come from the weathering of previous rocks. Meanwhile, pyroclastic rocks come from volcanic eruptions, meaning there is no weathering process.

Education in Indonesia is currently facing the fourth industrial revolution known as the Industrial Revolution 4.0. Education 4.0 is an education characterized by the use of digital technology in the learning process or known as the cyber system. This study aims to find out how the use of digital technology in PAI subjects at SD Darul Hikam Bandung, how is the learning achievement in PAI subjects at SD Darul Hikam Bandung, and how much influence does the use of digital technology have on PAI subjects at SD Darul Hikam Bandung. The method used in this research is descriptive analysis method with a quantitative approach. The statistics use correlation analysis, simple linear regression analysis, and the coefficient of determination and the t test. The population in this study were 103 students of grade 5 SD Darul Hikam Bandung, the sample of the study was taken as many as 50 students. The data collection technique was carried out by means of online questionnaires, interviews and documentation of the 2019/2020 odd semester PAI report cards. Based on the results of the study, it was concluded that the effect of using digital technology on student achievement in PAI subjects was included in the high category with a correlation coefficient of 0.701 and a contribution of 49.1% and the remaining 50.9%, learning achievement was influenced by other variables. There is a significant effect of the use of digital technology in PAI subjects on student achievement with a significance value of 0.000. This finding is very important, especially for PAI teachers to be able to use and apply digital technology in the teaching and learning process because the media can improve student learning achievement. For students, it is hoped that by implementing learning using digital technology, the learning achievements obtained by students can increase even higher.  

This research aims to produce intuitive, interesting, and efficient mathematics learning media. This research is a development research that uses research and development (r&d) with the addie model that covers a sequence of stages ranging from analysis, design, development, implementation, and evaluation. This study was conducted on students of x grade smk netherlands 37 south jakarta. The research subjects that used are students of class xi with bintaro learning media. The number of students in the class is 28 students. The data collection techniques that used are validation and questionnaire filling. The result of this study shows that the use of bintaro props can be used as an alternative to help students to understand mathematics lesson on trigonometric material.

This journal explores strategies aimed at enhancing Arabic writing skills (kitabah). The study investigates diverse approaches, including practical exercises, technological integration, and differentiation methods. The research reveals that engaging students in relevant writing activities and leveraging digital resources significantly contributes to the development of their creativity and proficiency. Moreover, the implementation of differentiated approaches proves effective in catering to the diverse needs of students. This abstract emphasizes the importance of employing varied and contextual strategies for optimal outcomes in teaching Arabic writing skills.

Aurat is one of the things that must be considered for a Muslim woman. Allah commands every Muslim woman to cover her aurat as best as possible to avoid unwanted things. The existence of rules made by Allah is none other than to maintain the dignity and safety of a Muslim woman. This article will discuss the dress code in the code of ethics of UIN North Sumatra relating to Quranic verses or propositions. The purpose of this study was to find the relationship between Qur'anic verses or propositions with the dress code of UIN North Sumatra. This study uses literature study research which reviews previous journals and reads several references to find the important points needed by the author in writing this article. The result of this study is that the rules used and applied by UIN North Sumatra regarding the dress of a Muslim woman are very closely related to the verses and hadith in Islam.

Algorithms and programming play a crucial role in problem solving and software development. The origin of the word "algorithm" comes from "algorism," and its history can be traced to Abu Ja'far Muhammad Ibn Musa Al-khuwarizmi. This article presents definitions of algorithms from several sources, such as Kani (2020), Jando &; Nani (2018), Munir & Lidya (2016), and Sismoro (2005). The programming algorithm, as a series of logical and systematic steps, becomes the core in Troubleshooting. The research method applied is descriptive and qualitative, by collecting information from various sources, including books, journal articles, and research reports. The discussion in this article covers the significance of algorithms in everyday life and their application in computer programming. In addition, this article details the basic concepts of algorithms, the role of programming languages, and algorithm representation techniques. In the discussion section, it was revealed that algorithms involve logical and systematic steps to solve a task or problem. The basic structure of the algorithm includes repetition, branching, and sequential order. Programming languages contribute to simplifying human interaction with computers, increasing productivity, as well as facilitating software maintenance and development. Algorithms can be represented in the form of descriptive sentences, pseudocode, or flowcharts. Flowcharts use symbols to illustrate the steps of solving a problem. Repetition, branching, and sequential structures can be clearly described through flowcharts. This article provides a comprehensive overview of algorithms and programming, giving readers insight into the basic concepts, implementation, and importance of algorithms in the context of computer programming.

This journal explores strategies aimed at enhancing Arabic writing skills (kitabah). The study investigates diverse approaches, including practical exercises, technological integration, and differentiation methods. The research reveals that engaging students in relevant writing activities and leveraging digital resources significantly contributes to the development of their creativity and proficiency. Moreover, the implementation of differentiated approaches proves effective in catering to the diverse needs of students. This abstract emphasizes the importance of employing varied and contextual strategies for optimal outcomes in teaching Arabic writing skills.

Aurat is one of the things that must be considered for a Muslim woman. Allah commands every Muslim woman to cover her aurat as best as possible to avoid unwanted things. The existence of rules made by Allah is none other than to maintain the dignity and safety of a Muslim woman. This article will discuss the dress code in the code of ethics of UIN North Sumatra relating to Quranic verses or propositions. The purpose of this study was to find the relationship between Qur'anic verses or propositions with the dress code of UIN North Sumatra. This study uses literature study research which reviews previous journals and reads several references to find the important points needed by the author in writing this article. The result of this study is that the rules used and applied by UIN North Sumatra regarding the dress of a Muslim woman are very closely related to the verses and hadith in Islam.

Algorithms and programming play a crucial role in problem solving and software development. The origin of the word "algorithm" comes from "algorism," and its history can be traced to Abu Ja'far Muhammad Ibn Musa Al-khuwarizmi. This article presents definitions of algorithms from several sources, such as Kani (2020), Jando &; Nani (2018), Munir & Lidya (2016), and Sismoro (2005). The programming algorithm, as a series of logical and systematic steps, becomes the core in Troubleshooting. The research method applied is descriptive and qualitative, by collecting information from various sources, including books, journal articles, and research reports. The discussion in this article covers the significance of algorithms in everyday life and their application in computer programming. In addition, this article details the basic concepts of algorithms, the role of programming languages, and algorithm representation techniques. In the discussion section, it was revealed that algorithms involve logical and systematic steps to solve a task or problem. The basic structure of the algorithm includes repetition, branching, and sequential order. Programming languages contribute to simplifying human interaction with computers, increasing productivity, as well as facilitating software maintenance and development. Algorithms can be represented in the form of descriptive sentences, pseudocode, or flowcharts. Flowcharts use symbols to illustrate the steps of solving a problem. Repetition, branching, and sequential structures can be clearly described through flowcharts. This article provides a comprehensive overview of algorithms and programming, giving readers insight into the basic concepts, implementation, and importance of algorithms in the context of computer programming.

This research discusses the personality and emotions of the character Saka in the novel Egocentric by Syahid Muhammad. The aim of the research is to explain an in-depth and detailed understanding of the personality structure and emotional classification of the Saka character. This research is a qualitative descriptive study. The approach used is literary psychology using Sigmund Freud's personality theory and David Krech's emotional classification theory. The data for this research is a quote from the novel Egocentric by Syahid Muhammad. The data collection method in this research uses the literature study method. The results and discussion show that Saka's character has an id, ego and superego personality structure and shows Saka's emotional classification.

In recent times, literature has become a popular subject among the people. Because there is a lot of beauty in it, and also never far from the relationship between society and individuals and between individuals and events. Literature produces many works called literary works. Literary works are not only in the form of novels and poetry but can also be in the form of movies. The author chose this data source so that people can be more aware of concerns. There are two objectives in this study, the first is to find out what types of worries are contained in My Name is Khan movie, and the second is to analyze how the main character in My Name is Khan movie struggles against the stigmatization of Islam as a terrorist religion. This study uses a qualitative descriptive method, a qualitative descriptive approach is a research approach where the data collected is in the form of words, pictures, and not numbers. Because it occurs naturally, the research results are of course also scientific and measurable. In this method, the researcher tries to describe the facts obtained to provide clues about the problem being studie d.This movie shows us the reality that there are still many people in this world who have thoughts like this. Superficial and judging someone only based on their identity without wanting to know what it is. This still often happens in our lives, people who are discriminated against just because of their religion are considered to be wrong. The types of religious discrimination in the movie My Name is Khan that are visible and proven in the previous chapter are Harassment by insulting Islam directly and Bullying with physical violence experienced by the characters in My Name Khan movie. Harassment experienced by the characters in My Name is Khan's movie. Words in the form of swear words. Swearing in the case of this research is used by a person or group to express all forms of dissatisfaction and anger toward the situation they are facing. After analyzing the data in the previous chapter, it can be concluded that Khan’s struggle against the stigmatization of Islam was by meeting the President of the United States, Barack Obama. To tell and prove to the whole world that he and his religion are not terrorists. This was also proven in his dialogue with Dr. Faisal Rahman who created a bad image of Islam and taught acts of revenge. Even though the fact is that Islam has never been taught that way.