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The practice of Ba'i Al Wafa' in an Islamic Economic Perspective is an agreement that occurs between two parties, namely the seller (the owner of the rice field) and the buyer, whereby the rice field can return to the seller (the owner of the rice field) if the rice field can be redeemed by the seller (the owner of the rice field). If the field has not been redeemed, the field will remain in the possession of the buyer. (2) Analysis of the Practice of Ba'i Al Wafa' Sawah in Parannapa Jae Village, Barumun Barat District, Padang Lawas Regency according to an Islamic economic perspective, namely buying and selling that takes place on condition that the goods being sold can be repurchased by the seller when the agreed grace period has arrived. Based on an explanation of the practice and theory of bai' al wafa', it can be said that the practice of buying and selling that took place in the village of Parannapa Jae, Barumun Barat District, Padang Lawas Regency, in practice was in accordance with an Islamic economic perspective.

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange, based on the Liquidity Ratio and Profitability Ratio at PT. Unilever Indonesia Tbk for the 2020-2022 period. Data Analysis Technique is a quantitative analysis technique, namely data in the form of numbers which include financial reports at PT. Unilever Indonesia Tbk. In the research results based on Liquidity and Profitability Ratios, the financial performance of PT. Unilever Indonesia Tbk's Liquidity Ratio experienced fluctuations from 2020-2022 or instability in PT's financial performance. Unilever Indonesia Tbk. The Liquidity Ratio can be said to be in poor condition with the Current Ratio and Quick Ratio methods not meeting industry standards, while the Cash Ratio is able to reach industry standards that have been set. Then the Profitability Ratio can be said to be in poor condition, with the Return On Equity method meeting industry standards, while Return On Investment and Net Profit Margin do not meet industry standards because they decline every year.

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

This study aims to determine the effect of the current ratio, debt to equity ratio and net profit margin on the share prices of mining companies listed on the Indonesian stock exchange in 2020-2022. The research data were 60 companies and a sample of 5 companies was obtained, using a purposive sampling technique. The data analysis technique used is Simple Linear Regression Analysis and Multiple Linear Regression Analysis. The results showed that the current ratio partially has a significant effect on stock prices, the debt to equity ratio partially has a negative and insignificant effect on stock prices, while the net profit margin partially has a significant effect on stock prices. And simultaneously the current ratio, debt to equity ratio, and net profit margin have a significant effect on stock prices.

The purpose of this research is to find out the financial performance of PT Kalbe Farma before and during the pandemic. This research is quantitative. The results showed that the liquidity ratios which included current ratios were 4.35, 4.12 and 4.45, quick ratios were 2.90, 2.98 and 3.01, cash ratios were 117%, 164% and 176% indicating Kalbe Farma's financial performance was liquid before and during the pandemic. Solvability ratios include debt to asset ratios namely 17.76%, 19% and 17.14%, debt to equity ratios namely 21.30%, 23.46% and 20.69% indicating that financial performance was in good condition before and during a pandemic because the industry average is above the ratio value. Profitability ratios including GPM indicate that the company's financial performance is in good condition, namely 45.25%, 44.33% and 42.79%. for NPM 11.21%, 12.11% and 12.31%, ROA is 12.52%, 12.40%, 12.59% and ROE is 15.19%, 15.32% and 15.20% shows that financial performance was not good before and during the pandemic. Activity ratios include inventory turnover 3.3, 3.5 and 2.9, receivables turnover 6.12 times, 5.8 times and 7.4 times, fixed asset turnover 2.5, 2.4 and 2.6 while total asset turnover of 1.1 and 1.02 respectively shows that Kalbe Farma's financial performance is not good enough in managing its assets both during the pandemic in 2020 and 2021 and before the pandemic in 2019  

Analysis of Village Fund Management in Lembang Rinding Kila’ Buntao’ District, Toraja Utara Regency. Supervised by Dra Dina Ramba, MM and Jens Batara Marewa, MM. This study aims to find out how the use of the Village Fund is carried out by the Government and whether it is in accordance with existing procedures and has a clear direction towards village development. The mothed used is an interview, documentation, and observation with the head of Lembang Rinding Kila’ about the Management of Village Funds in 2020 and 2021 which includes the annual village income and what income comes In.The result achieved is that the Village Fund Management in Lembang Rinding Kila’ is already effective, because Lembang Lembang’s inventory fund, so it has complied with Permendagri Regulation Number 113 of 2014 concering Village Fund Management.

Collaborative KKN is a service activity by students consisting of several universities. Our KKN location is in Kepatihan Village, Kaliwates District, Jember Regency. The main work program carried out by KKN Collaboration 229 students is to help Kepatihan Village MSMEs in the field of packaging and branding. Through the PANACOTTA work program, the KKN 229 group carries the theme of entrepreneurial development, entitled "Packaging Update and Branding Optimization". The purpose of this research is to find out strategies and help Kepatihan MSME players in optimizing packaging and branding. The method used in this research is a qualitative method with a descriptive type. The data analysis process is carried out with workshops/socialization and assistance from the data that has been obtained. The results of this research show that the Kepatihan community's MSMEs can increase community productivity, which is largely purely handmade. Collaborative KKN 229 students help and assist the community to optimize packaging and branding. For example, making logos, stickers, videos, banners, and social media. In terms of marketing, many of the communities sell their products door to door.  

This study aims to analyze the factors of work discipline and work motivation factors that have an influence on employee productivity in the production unit of PT Ateja Grace Texindo. This study used descriptive analysis using Google Forms as a data collection method for 30 employee respondents at the production unit of PT Ateja Grace Texindo. The sampling method in this study used non-probability sampling. Then the data was processed and analyzed using the IBM SPSS Statistic 22 software application. This study found that work motivation factors have an influence on employee productivity at PT Ateja Grace Texindo in the production unit section. However, the work discipline factor has no effect on employee productivity at PT Ateja Grace Texindo in the production unit section.

The purpose of this study was to determine the effect of financial literacy and self-control on personal financial management. This type of research is descriptive quantitative. The type of data used is primary data, namely data obtained directly from the public through filling out questionnaires and secondary data, namely data obtained from various sources in the form of notes, books, and journals related to research problems. The results of the study partially show that financial literacy has a positive and significant effect on personal financial management, self-control has a positive and significant effect on personal financial management. Through simultaneous tests it was found that financial literacy and self-control simultaneously had a positive and significant effect on personal financial management.

Referring to the modern lifestyle, to carry out a wedding, there are many needs that must be prepared, so it takes a lot of time and costs quite a lot. Many vendors provide party needs, but do not provide all needs in one area. So that the bride and groom need more time, energy and money to go to different places to meet all the needs of the party, the interior design of this Wedding House adopts a concept with the title "Personal White". This concept is based on the western cultural wedding concept which predominantly uses shades of white, where white symbolizes the purity of marriage. The character that appears in the interior design of this wedding house is elegant, graceful, clean, orderly and simple. With a combination of American style and character that emerges from each retail area, visitors can feel a different impression from other existing wedding services. This wedding house design includes retail areas such as consultation area, photography area, lighting area, bridal, salon, and accessories area.

Virus Corona atau severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) adalah virus yang menyerang sistem pernapasan. Terdapat 240 zona merah covid-19 di seluruh Indonesia, dan terdapat 5 zona merah untuk Provinsi Sulawesi tenggara yaitu kota Kendari, kota Bau-bau, Kolaka, Muna dan Konawe. Berbagai regulasi diterbitkan oleh pemerintah dalam upaya penanggulangan covid-19 termasuk didalamnya adalah program vaksinasi yang diharapkan dapat membentuk kekebalan kelompok/ herd immunity. Salah satu indikator keberhasilan program vaksinasi adalah terbentuknya antibodi anti SARS-CoV-2 (IgM dan IgG). Tujuan kegiatan adalah melakukan kegiatan skrining berupa pemeriksaan antibodi SARS-CoV-2 sebagai salah satu indikator keberhasilan program vaksinasi covid-19 bagi siswa-siswi SMAN 1 Soropia. Metode yang digunakan dalam kegiatan ini adalah metode imukokromatografi. Hasil skrining antibodi SARS-CoV-2 memperlihatkan hasil positif/reaktif sebanyak 32 orang (43%) yang tersebar menjadi reaktif IgM sebanyak 12 orang  (16%), IgG sebanyak15 orang (20%), IgM dan IgG sebanyak 5 orang (7%), serta hasil negatif/ non reaktif sebanyak 43 orang (57%). Seyogianya, program vaksinasi dikatakan berhasil jika dapat merangsang pembentukan antibodi dalam  tubuh, namun dalam kenyataannya lebih dari 50% subjek yang menunjukkan hasil negatif/ non reaktif. Hal ini dapat disebabkan oleh banyak faktor seperti efikasi vaksin dan juga respon imun tiap orang.

Literacy and numeracy are fundamental competencies that have an important role in determining the quality of a nation. The problems that arise in the education sector have received great attention from the government. However, in fact, the literacy and numeracy competencies of students in Indonesia are still low and education has not developed as it should, so that it is far behind other countries. Therefore, the Ministry of Education, Culture, Research and Technology launched the Teaching Campus program as a form of solution to the problems experienced by schools affected by the pandemic. The Campus Teaching Program Batch 5 is held at SDN Kenjeran 248 Surabaya for sixteen weeks. The purpose of this activity is to improve students' literacy and numeracy skills, provide assistance with technology adaptation, and assist schools in administration. The implementation of the Teaching Campus program batch 5 at SDN Kenjeran 248 Surabaya provides many benefits for the school. Students' literacy and numeracy skills have increased. Students become more fluent in reading and are able to conclude the contents of a reading. In addition, students are able to memorize multiplication well.

The purpose of this study is to find out the methods used by an auditor to detect fraud effectively and to find out the factors that cause fraud. This research method uses descriptive qualitative methods, using secondary data literature studies, in the form of journals and articles. The data source in this study uses literature from research journals, related papers and articles. Sample selection is done by observing and analyzing various information related to research by collecting some relevant literature, which aims to integrate the findings with the same topic.

Penelitian ini bertujuan untuk mengetahui ketahanan finansial, potensi dan cara mempertahankan perekonomian di masa pandemi COVID-19 bagi industry pariwisata di Kota Surabaya. Penelitian ini menggunakan metode kualitatif dengan beberapa objek wisata di kota Surabaya. Dari hasil kajian penurunan ekonomi yang dialami industry pariwisata di Surabaya disebabkan oleh penurunan jumlah pengunjung yang mengakibatkan kesulitan dalam pengelolaan tempat wisata, fasilitas yang ada dan pendapatan yang menurun.  

Congregational establishment is a process in which a group of people decide to form an ecclesiastical community. The Holy Spirit played a very important role in the founding of the Christian community. In the early church founded by the apostles the role of the Holy Spirit was very important. The Holy Spirit who indwells everyone who has believed in Christ makes their lives change drastically. By using qualitative research methods by collecting several sources and books. With the aim of knowing the importance of the role of the holy spirit itself in the establishment of the church.

Indonesia sebagai negara yang masih tergolong ke dalam negara berkembang tentu sangat membutuhkan pertumbuhan ekonomi yang lebih pesat lagi. Guna mengembangkan perekonomian di Indonesia, pemerintah memerlukan adanya kegiatan investasi atau yang dikenal sebagai kegiatan penanaman modal di Indonesia. Untuk menjaga agar kegiatan penanaman modal di Indonesia dapat memberikan kepastian hukum khususnya terhadap Penanam Modal Asing yang akan menanamkan modalnya di Indonesia, maka pemerintah Indonesia mengeluarkan sebuah peraturan perundang-undangan yang dikenal dengan Undang-undang Nomor Nomor 25 Tahun 2007 tentang Penanaman Modal. Di dalam peraturan itu diatur jelas mengenai prinsip non-diskriminasi yang akan diberikan oleh pemerintah Indonesia kepada Penanam Modal Asing ataupun Penanam Modal dalam Negeri untuk menciptakan kegiatan investasi yang adil bagi para pihak. Lahirnya Undang-undang Nomor Nomor 25 Tahun 2007 yang memuat tentang prinsip non-diskriminasi membawa manfaat bagi kegiatan investasi di Indonesia. Penelitian ini dilakukan dengan tujuan agar bisa memberikan manfaat kepada pembaca baik mahasiswa ataupun masyarakat umum terkait dengan manfaat prinsip non-diskriminasi di dalam kegiatan investasi di Indonesia. Penelitian ini menemukan hasil bahwa memang prinsip non-diskriminasi di dalam Undang-undang Nomor Nomor 25 Tahun 2007 memberikan berbagai dampak yang positif bagi kegiatan investasi di Indonesia.

Stunting adalah kondisi di mana anak di bawah 5 tahun memiliki gangguan pertumbuhan dan perkembangan akibat kekurangan gizi kronis dan infeksi berulang. Prevalensi stunting pada balita tahun 2022 adalah 21,6%. Angka ini masih diatas standar yang ditetapkan oleh WHO yakni 20%. Tujuan artikel ini adalah mengkaji artikel yang berhubungan dengan peram mikrobiota saluran cerna terhadap kejadian stunting di Indonesia.  Sumber data didapatkan melalui database Google Scholar dan ScienceDirect dengan kriteria artikel penelitian yang relevan tentang mikrobiota saluran cerna terhadap stunting dan dilakukan di Indonesia, desain penelitian longitudinal, kasus kontrol, maupun cross-sectional, publish tahun 2018-2023, berbahasa Indonesia atau Inggris dan bersifat open access. Didapatkan 5 artikel yang sesuai kriteria inklusi kemudian dilakukan sintesis data. Hasil penelitian menunjukkan bahwa mikrobiota non patogen yang mendominasi di saluran cerna pada balita dapat membantu terjadinya stunting pada anak. Hal ini disebabkan peran mikrobiota tersebut dalam penyerapan zat gizi serta memperkuat sistem imunitas tubuh anak.

Pengabdian kepada masyarakat ini bertujuan untuk menerapkan tridahrma kampus dan memberi pelatihan bagi siswa/siswi SD Grace Baptis School Batam tentang  membuat kerajinan tangan dari botol plastik dan karton kertas. Hal Yang membuat tim megangkat tema ini adalah hasil tinjauan di lapangan dimana peserta didik masih minim dalam berkreativitas atau membuat kerajinan tangan dari bahan-bahan sederhana seperti botol plastik dan kertas karton yang mudah di temukan di lingkungan sekitar. Dalam pelaksanaan PkM ini tim melakukan beberapa tahap sebagai berikut ; Tahap awal, dimana tim melakukan survei pada lapangan kemudian menyusun seluruh rangkain kegiatan. Tahap Kedua, pada tahap ini dimana Tim memberi pelatihan bagi siswa/I melalui pemaparan materi kemudian dilanjutkan dengan membuat kreativitas atau kerajinan tangan dari botol plastik dan kertas karton. Tahap Ketiga, Dalam tahap ini waktunya tim melakukan evaluasi dalam mengukur keberhasilan seluruh kegiatan. Melalui kegiatan ini peserta didik memiliki pengetahuan yang luas tentang kreativitias dan menumbuhkan inovasi baru dalam membuat kerajinan tangan dari bahan-bahan sederhana.

Manajemen laba yaitu kebijakan yang di pilih oleh pihak manajemen untuk mempengaruhi laba dengan memperhatikan standar akuntansi untuk mencapai tujuan yang diharapkan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage terhadap manajemen laba. Penelitian menggunakan data sekunder yang berupa laporan keuangan tahunan, jurnal, dan buku terkait.  Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 dengan populasi sebanyak 56 perusahaan dan sampel 23 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap manajemen laba. Sedangkan, perencanaan pajak, ukuran perusahaan, beban pajak tangguhan dan leverage secara parsial tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage berpengaruh signifikan terhadap maanjemen laba.

. The type of leadership will be synonymous with the leadership style of someone carrying out a leadership. Thus it is clear that leadership is a person's ability to influence other people to work together to achieve the goals that have been aspired to. And every coach in a hostel has a different type of leadership. The results of this study show that the leadership type of the hostel supervisor is very important to be discussed for the sake of comfort between the supervisor and the hostel children. This study used a qualitative method by collecting several sources from existing books and journals. So the purpose of this study is to enable someone to know the type of leadership of each coach in the dormitory, because many coaches now ignore their leadership type.