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The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ​​estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

Abstract. Pedagogical competence is the main ability that educators must have to manage learning effectively. This research aims to discuss the meaning of pedagogical competence, the application of learning theories, and the role of information and communication technology in Islamic Religious Education (PAI) learning. The research method used is literature analysis and theoretical study. The research results show that pedagogical competence includes the ability to understand student characteristics, design learning, and carry out comprehensive evaluations. The application of learning theories, such as behavioristic, cognitive, constructivist and humanistic, has been proven to support the effectiveness of PAI learning. Behavioristics helps build positive habits, cognitive improves deep understanding, constructivists encourage active participation, and humanistics develops students' potential holistically. Apart from that, the use of information and communication technology, such as e-learning, video conferencing and multimedia, is able to encourage learning that is innovative, interactive and in line with the needs of students in the digital era. Thus, the development of PAI teachers' pedagogical competence needs to continue to be improved through targeted training, optimal use of technology, and strengthening learning strategies to produce learning that is relevant to the needs of the times Abstrak Kompetensi pedagogik adalah kemampuan utama yang harus dimiliki oleh pendidik untuk mengelola pembelajaran secara efektif. Penelitian ini bertujuan membahas pengertian kompetensi pedagogik, penerapan teori belajar, serta peran teknologi informasi dan komunikasi dalam pembelajaran Pendidikan Agama Islam (PAI). Metode penelitian yang digunakan adalah analisis literatur dan kajian teoritis. Hasil penelitian menunjukkan bahwa kompetensi pedagogik mencakup kemampuan memahami karakteristik peserta didik, merancang pembelajaran, serta melakukan evaluasi secara komprehensif. Penerapan teori belajar, seperti behavioristik, kognitif, konstruktivistik, dan humanistik, terbukti mendukung efektivitas pembelajaran PAI. Behavioristik membantu membangun kebiasaan positif, kognitif meningkatkan pemahaman mendalam, konstruktivistik mendorong partisipasi aktif, dan humanistik mengembangkan potensi siswa secara holistik. Selain itu, pemanfaatan teknologi informasi dan komunikasi, seperti e-learning, video konferensi, dan multimedia, mampu mendorong pembelajaran yang inovatif, interaktif, dan sesuai dengan kebutuhan peserta didik di era digital. Dengan demikian, pengembangan kompetensi pedagogik guru PAI perlu terus ditingkatkan melalui pelatihan yang terarah, penggunaan teknologi secara optimal, dan penguatan strategi pembelajaran untuk menghasilkan pembelajaran yang relevan dengan kebutuhan zaman.

Developing identity is one of the fundamental elements in building a person's character. Strong character plays an important role in facing various life challenges, both in the family, education and community environments. One aspect that can lead to optimal development of identity is through intention and encouragement to achieve clear life goals. Sincere intentions and strong drive are the driving forces that will help individuals stay focused and consistent in achieving their goals, even when faced with various obstacles and temptations. In this context, a well-defined life goal not only provides direction, but also provides deep meaning in every step taken by the individual. The process of developing identity, which is influenced by intentions and encouragement, is closely related to character formation. The character that is formed is not only visible from a person's attitudes and behavior, but also from the ability to manage emotions, make wise decisions, and be responsible for the actions taken. Over time, developing your identity will increase self-confidence, strengthen mental resilience, and foster a sense of responsibility towards yourself and others. This article aims to explain the importance of intention and drive in developing one's identity to build one's character, as well as how this process is related to achieving larger life goals. In its implementation, a supportive environment such as family, school and community plays a significant role in forming and strengthening a person's identity. Character education, in this case, has an important role in guiding individuals to develop positive intentions and providing the encouragement needed to achieve their life goals. Therefore, it is important for each individual to have strong intentions and the right encouragement in the process of developing their identity, in order to achieve life goals that are in line with positive values ​​that can enrich their lives and those of the surrounding community.

The development of social media platforms in today's digital era has experienced a significant increase in all circles. In this context, many online news portals have converged by utilizing Instagram as a medium for disseminating up to date information. Instagram itself, is able to disseminate information widely because it is relatively easy to access by anyone at any time. Indozone.id itself is an online media web portal part of PT. Indozone Media Indonesia which has also converged by utilizing Instagram. Has 4.2 million active Instagram followers, with the well-known characteristic with the tagline #KAMUHARUSTAU Indozone.id has successfully presented content that is educational, informative and adds insight and the latest information to its followers in order to build a better generation of Indonesia and be able to have a positive impact on generations Millennials and Gen Z. The current research uses a descriptive quantitative approach and seeks to determine the resulting influence of the @Indozone Instagram account in meeting the information needs of its followers specifically for Stikom Interstudi broadcasting students. The data collection technique is through the Google form with a scale measurement level such as 4 points and the data confirmation test technique uses the Validity Test and Reliability Test. While the data analysis technique uses the Simple Linear Analysis Technique with the help of IBM SPSS V.26 software with research results showing that Instagram @Indozone has a significant and positive effect on fulfilling the information needs of Stikom Interstudi broadcasting students.

As the times develop, there will be many new things that emerge because humans will continue to innovate in line with the development of human thought, so to compensate and keep humans from running or getting out of their nature, religion is present to provide binding rules. The writing of this journal aims to find out the rules of contemporary muamalah fiqh as well as to find out what the role of contemporary muamalah fiqh is in the development of sharia-based businesses. The research methodology used in this research is descriptive qualitative research using the library study method (library research) Data collection in this study using the library study method related to theoretical studies and several references that will not be separated from scientific literature. The results of this study are an introduction to contemporary muamalah fiqh such as understanding, scope, rules of fiqh and the object of study of contemporary muamalah fiqh, as well as the role of contemporary muamalah fiqh in sharia-based business development.

Economic growth is a crucial pillar of regional development and serves as an indicator of how well development is going as well as a tool for future planning. Development will not proceed easily if the infrastructure is poor, and a nation or region's economic activity will not be sufficient if the infrastructure is insufficient. Throughout the years 2018 to 2024, Probolinggo Regency's economic growth rate development had erratic variations. Therefore, the purpose of this study is to ascertain how Probolinggo Regency's road network, access to clean water, and availability of power affect economic growth. This study's methodology was quantitative and deductive in nature. The information used is secondary data, specifically time series data from the Central Bureau of Statistics. Using multiple linear regression analysis and the OLS (Ordinary Least Square) data analysis method, SPSS 24 was utilized to conduct the study's data analysis. Where the value is significant > 0.05, the study's findings show that infrastructure for roads, water, and power has no bearing on economic growth.

Mahar mitsil is a mahar that is not determined at the time of the marriage contract, but is adjusted to the value usually received by the wife's family. This study aims to examine the opinions of the imams of the madhhab regarding mahar mitsil not being a condition for kafa'ah. This study discusses how to apply mahar mitsil so that it does not become a condition for kafa'ah. The research method in this article is empirical juridical. By using an empirical juridical approach, this study examines theories, concepts, and the Quran and Hadith related to mahar mitsil. Mahar mitsil according to Imam Syafi'i and Imam Maliki is not a condition for kafa'ah. Kafa'ah here is more related to equality in terms of religion and lineage. While mahar mitsil according to Imam Hanafi is part of the conditions for kafa'ah. However, mahar is very important, although mahar does not become a barrier to the validity of the marriage contract if the conditions for marriage are met.

Abstract. From the perspective of Micro, Small, and Medium Enterprises (MSMEs), fluctuations in raw material prices are highly concerning as they can significantly impact business stability. While MSMEs may tolerate price fluctuations to some extent, from an industrial engineering perspective, such a passive approach contradicts the principles of continuous improvement. This study seeks to predict the price of large red chili peppers using five regression models implemented through Orange Data Mining: Linear Regression, Support Vector Machine, Decision Tree, k-Nearest Neighbors (kNN), and Gradient Boosting. Due to the limited availability of daily data, particularly within a daily timeframe, the study utilized weekly data spanning three years. The results of the Test and Score evaluation shows Gradient Boosting as the best-performing model, achieving a Mean Absolute Percentage Error (MAPE) of 0.7%. However, the MAPE for predictions in January 2025 increased to 15.8%. This error is expected to decrease as more weekly data becomes available to mitigate the inaccuracies inherent in this model. Keywords: prediction, red chilli, regression, supervised learning , orange data mining. Abstrak. Dalam perspektif UMKM, fluktuasi harga bahan baku adalah suatu hal yang paling ditakuti karena berakibat pada ketahanan usaha yang menjadi tidak menentu. Pada suatu kondisi, fluktuasi harga dapat diterima para UMKM, namun dalam perspektif teknik industri, sikap UMKM tersebut tidak sesuai prinsip continuous improvement. Penelitian ini mencoba untuk memprediksi harga cabai merah besar dengan menggunakan 5 model regresi dibantu Orange Data Mining. Yaitu Linear Regression, Support Vector Machine, Tree, kNN, Gradient Boosting. Data yang diperlukan sebagian besar tidak tersedia, khususnya dalam kerangka waktu harian sehingga penelitian ini menggunakan data mingguan selama 3 tahun. Hasil Test and Score menunjukkan model Gradient Boost terpilih menjadi model terbaik dengan tingkat MAPE 0.7% namun MAPE pada tahap Prediction di bulan Januari 2025 menjadi 15.8%. Error tersebut akan berkurang ketika data mingguan sudah cukup banyak untuk menambal kesalahan yang dihasilkan model ini Kata kunci: prediksi, cabai merah, regression, supervised learning , orange data mining.

This study aims to analyze the plot and point of view in the short story Percayakah Kau Padaku, a work that features deep psychological exploration and strong emotional conflict. Using a structuralist approach, this research evaluates how the non-linear plot and the choice of first-person perspective influence the reader's understanding of the characters and the main themes, namely trust and betrayal. The complex plot, with shifts between the past and present, creates tension and adds depth to the protagonist's inner journey. On the other hand, the first-person perspective allows the reader to directly experience the psychological dilemmas faced by the character, enriching the understanding of the internal conflict. Through this analysis, it can be concluded that the plot and point of view serve as tools to deepen the characters, strengthen the themes of the story, and provide a more intense reading experience. This study also offers suggestions for further story development by enriching the supporting characters and clarifying the time transitions in the plot.

This study aims to analyze the plot and point of view in the short story Percayakah Kau Padaku, a work that features deep psychological exploration and strong emotional conflict. Using a structuralist approach, this research evaluates how the non-linear plot and the choice of first-person perspective influence the reader's understanding of the characters and the main themes, namely trust and betrayal. The complex plot, with shifts between the past and present, creates tension and adds depth to the protagonist's inner journey. On the other hand, the first-person perspective allows the reader to directly experience the psychological dilemmas faced by the character, enriching the understanding of the internal conflict. Through this analysis, it can be concluded that the plot and point of view serve as tools to deepen the characters, strengthen the themes of the story, and provide a more intense reading experience. This study also offers suggestions for further story development by enriching the supporting characters and clarifying the time transitions in the plot.

The aim of this research is to analyze the influence of student autonomy and financial behavior on planning pocket money for students receiving the KIP-K scholarship for the Business Education undergraduate program at PGRI Wiranegara University. The research method used is a quantitative approach with a correlational design. Data was collected through questionnaires distributed to 55 people selected using purposive sampling techniques. The results of linear regression analysis show that student independence has a significant influence on pocket money planning and financial behavior. At the same time, these two variables also have a significant influence on students' pocket money plans. This study shows how important it is for students to use their pocket money wisely to support academic success and financial stability. These findings will make a major contribution to the development of financial management guidelines for students, especially KIP-K undergraduate students.

Education is the foundation for developing high-quality human resources. Students' academic success is influenced by internal factors, such as study habits, and external factors, such as social support. Study habits include time management, reading, and structured learning strategies, while social support involves attention, recognition, and assistance from family, friends, and the academic environment. This study aims to analyze the influence of study habits and social support on the academic achievement of students at Universitas PGRI Wiranegara. A quantitative research method with a causal-comparative design was employed. A sample of 93 active students from the 2021-2023 cohorts was selected using stratified random sampling. Data were collected through validated and reliable questionnaires and analyzed using simple linear regression. The results revealed that study habits and social support simultaneously contributed significantly to academic achievement. Study habits had a greater impact compared to social support. Social support creates a conducive learning environment, strengthens motivation, and enhances students' comfort in completing academic tasks. However, structured and disciplined study habits remain the key to academic success. These findings underscore the importance of developing effective study habits, such as time management and the use of effective learning methods, alongside strengthening social support to achieve optimal academic outcomes. Collaborative efforts between individuals, families, and educational institutions are essential.

This research aims to evaluate the impact of time management and activeness in organizations on the academic achievement of Economics Education students at PGRI Wiranegara University. Using a quantitative approach, data was collected through questionnaires given to 60 students and analyzed using the multiple linear regression method. The results of the analysis show that there is a significant positive relationship between good time management and active participation in organizations on student academic achievement. These findings emphasize the importance of personal discipline and extracurricular activities in supporting academic success.

This study explores the application of machine learning to predict students' GPA based on behavioral and time-related factors, including study hours, extracurricular activities, sleep, social interactions, and physical activity. Seven regression algorithms were employed to evaluate predictive accuracy using metrics such as MAE, RMSE, and R2 Among these, Regularized Linear Regression demonstrated the highest accuracy and interpretability, highlighting its suitability for this dataset. The findings emphasize the potential of machine learning in identifying key predictors of academic performance and offer practical applications for personalized academic advising and time management. This research provides a data-driven framework to support students and educators in optimizing learning outcomes.

Bagelen bread is a processed dry bread product, processed by re-baking the finished bread to become dry bread. This study aims to determine the right  formulation of canna  starch substitution  for wheat flour in making bagelen dry bread, and to examine the effect of canna starch substitution on the physical properties, chemical properties and sensory properties of bagelen. The study was conducted at the Laboratory of Food and Agricultural Product Processing, Faculty of Agricultural Technology, University of 17 August 1945 Semarang. The research design used a completely randomized design (CRD) with 4 treatments and each treatment was repeated 3 times. Data were analyzed using Anova (Analysis of Variance) at a 95% confidence level. If significantly different, Duncan's Multiple Range Test (DMRT) will be carried out. The results of the analysis of physical hardness properties showed significant differences and the results of the color analysis (L a * b *) showed no significant differences. The results of the chemical properties analysis showed that there was no significant difference in water, ash and fat content, but there was a significant difference in protein and carbohydrate content in bagelen bread. The protein content of bagelen bread will decrease in line with the increasing portion of ganyong starch. Meanwhile, carbohydrate levels will increase as the number of canna starch substitutes increases. The results of the sensory properties analysis of color, aroma, taste and texture of bagelen bread showed significant differences. Substitution of canna starch up to 40% did not affect the level of preference for the attributes of taste, color, and aroma of bagelen bread, but the texture of the substitution with canna starch was less preferred.

This study aims to determine the impact of implementing Augmented Reality (AR) features on mobile shopping applications on purchasing decisions of Generation Z consumers, especially first-time buyers. The research method uses a quantitative approach, the study involved 385 Generation Z respondents (aged 18-25 years) who were using AR features for shopping for the first time. The results of multiple linear regression analysis show that AR Visual Quality (X1), AR Interactivity (X2) and AR Ease of Use (X3) have a significant positive effect on Purchasing Decisions (p <0.000). The study revealed that 78.5% of AR features influence Generation Z in deciding to purchase on mobile shopping applications. In this case, it can be concluded that the presence of AR features can reduce Gen Z's hesitation in deciding to purchase for first-time buyers. Key factors influencing purchasing decisions include AR visualization quality, ease of use, and feature interactivity.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

Entering adolescence in general is the age where a child is in a very pleasant position because this age is closely related to puberty, where a child begins to have their own idols and hobbies, this causes a child to often be in a superior position to his age friends and others. Children at this age are more likely to imitate their idols and easily follow current developments. From this we can examine the need for mentoring teenage children so that they do not easily fall or be eroded by developments over time, because this has many positive and negative influences. From this, researchers were moved to make a dedication because many teenage children lack parental supervision and are influenced by negative things, so it is more or less necessary to provide Islamic studies so that it becomes the basis for teenagers to act and behave in society. Community service is carried out by researchers using qualitative methods based on field observations and direct interviews in the Wanatirta area in order to produce appropriate results that can be used as guidelines and references for the wider community and are useful. Some of the main results that researchers can conclude include: the importance of moral education, morals, the role of family, society, spiritual and religious education, self-control, emotional management and critical education, creativity and balanced character development between the worldly and the everyday. So that practice in the field is very in line with the desired expectations.

SMT (Surface Mount Technology) is an automatic technology used in the installation of electronic components on a PCB (Printed Circuit Board). There are 3 stages in the manufacture of PCB boards with SMD components, namely Solder Paste, Chip Mounter Machine and Reflow Oven. Chip Mounter Machine is equipment used in the installation of SMD components on a PCB board or can be called a Pick and Place machine. This Chip Mounter Machine is an important piece of equipment in the SMT line, because this machine is the axis in the production of PCB board modules. Therefore, maintenance is carried out to maintain this Chip Mounter Machine so that it can continue to be used. The maintenance carried out is preventive maintenance or preventive maintenance, which aims to prevent unexpected damage to the machine and determine the conditions that cause damage to the machine when the machine is operating. Preventive maintenance carried out includes inspection, cleaning and repair of equipment that is carried out in a planned manner within a certain period of time.

This study aims to determine and analyze the Level of Education, Economic Growth, and Population Density on Quality of Life in Aceh, using a descriptive-quantitative approach in the form of time series data, for 5 years in the form of secondary data selected from the total of Aceh Province. The model used in this study is a multiple linear regression analysis model (Multiple Linear Regression) based on the OLS (Ordinary Least Square) method. Simultaneously, the F test shows that the three independent variables together have a significant effect on quality of life, with a calculated F value = 85.495, sig. = 0.000, and F table = 2.70. The coefficient of determination shows a value of R Square = 0.728, which means that 72.8% of the variation in quality of life can be explained by education level, economic growth and population density, while the rest is influenced by other variables outside the model.