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The purpose of this study is to determine the positive and significant differences in Christian Education learning motivation in students using a scientific approach with Christian Education learning motivation in students using a conventional approach in class XI majoring in Culinary Engineering of SMK Negeri 1 Siatas Barita Learning Year 2023/2024. This research method is a quantitative approach with quasi-experimental methods and with post-test only control group design. The population is all students who are Christians class XI of the Department of Culinary Engineering of SMK Negeri 1 Siatas Barita for the 2023/2024 Learning Year which amounts to 63 people. The research sample was determined by Saturated Sampling, namely class XI Culinary 1 students totaling 32 people as an experimental class using a scientific approach and class XI Culinary 2 totaling 31 people as a control class using a conventional approach. The instrument used in this study was a questionnaire item of 32 items. The research data for the questionnaire were analyzed using the Separated Variance t-test formula. From the calculation results, tcount = 5.0448 > ttable (α/2=0.05/2=0.025) = 1.999. It turns out -tcount < -ttable (-5.0448 < -1.9996). The calculated value is in the area of the rejection curve H0 and acceptance Ha. Thus, it can be concluded that the research hypothesis is accepted, namely that there are positive and significant differences in the motivation to learn Christian Education in students using a scientific approach with the motivation to learn Christian Education in students using a conventional approach in class XI majoring in Culinary Planning, SMK Negeri 1 Siatas Barita Learning Year 2023/2024. The difference in motivation to learn Christian Education in grade XI students of the Department of Culinary Engineering of SMK Negeri 1 Siatas Barita, North Tapanuli Regency for the 2023/2024 Learning Year is known from the average motivation to learn Christian Education in students with a scientific approach is 89.9063, higher than the average motivation to learn Christian Education in students with a conventional approach, which is 82.6452.  

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

Hemorrhagic stroke is the rupture of blood vessels in the brain, resulting in reduced blood flow (ischemia) and hypoxia. One of the disorders that can be diagnosed through sophisticated modalities is a CT scan, because it can be done quickly and accurately when evaluating bleeding in the brain. The slice thickness used in CT scans of the head in hemorrhagic stroke cases is 5 mm-10 mm, carried out using a one range protocol, namely from the basic cranii to the vertex. Slice thickness is the thickness of the slice that can be selected according to clinical needs. The factors used to evaluate image quality are spatial resolution, resolution contrast and noise. This research is quantitative by taking an experimental approach to analyze the effect of using slice thickness variations of 3mm, 4mm and 5mm on image quality (spatial resolution, resolution contrast and noise) on CT scans of the head in cases of hemorrhagic stroke of 10 samples. Based on the results of the research carried out, the researchers can conclude according to the overall results of the Friedman test that there is an influence on the image quality of CT scans of the head in hemorrhagic stroke cases using slice thickness variations of 3mm, 4mm and 5mm on spatial resolution, contrast resolution and noise. So based on the results of the Friedman test per image quality, there is a difference in the image quality of CT scans of the head and cases of hemorrhagic stroke which use slice thickness variations of 3mm, 4mm and 5mm. Based on the results of the mean rank of the Friedman test, slice thickness 5mm has a mean rank of 2.88 with the highest value. Based on the results of this study, researchers can recommend that CT scans of the head in cases of hemorrhagic stroke use a slice thickness of 5 mm with the aim that the image quality results in CT scans of the head in cases of hemorrhagic stroke look clear and good.

The defence and security of the Indonesian state is a very crucial thing in the practice of the state so that it requires a component of citizens to participate in efforts to maintain state security in addition to the Indonesian National Army (TNI) and the Indonesian National Police (Polri), the Supporting Component is needed in efforts to defend and secure the state but in practice the community thinks that it is contrary to Human Rights (HAM). The purpose of this study is to carefully examine and analyse the Establishment of the Reserve Component as a State Supporting Defence Viewed from a Human Rights Perspective. The legal research method used is normative juridical legal research method by conducting research on library materials and using a statute approach. The results of the research are that in the Indonesian constitution, the rights and obligations to defend the country by citizens have been regulated through the 1945 Constitution of the Republic of Indonesia, Law No. 3 of 2023 concerning State Defence, Law No. 23 of 2019 concerning Management of National Resources for State Defence, as well as the embodiment of patriotism in the state that can be carried out by a citizen who is then made by the Indonesian Government a state defence system in order to support national defence, namely by implementing a Reserve Component system stipulated in the PSDN Law and the formation of the Reserve Component is not an element of coercion or a form of human rights violation.

This research aims to determine: 1) The influence of financial literacy on financial management behavior among Small Medium Enterprise (SME) in Kolaka Regency. 2) The Influence of Financial Attitudes on Financial Management Behavior among SME owner in Kolaka Regency. This research is a research employed quantitative approach. Data collection of the research used observation, documentation and distribution of questionnaires. The population of this research is SME owner in Kolaka Regency. Meanwhile, the sample for this research consisted of 386 respondents using purposive sampling techniques, namely the technique of determining certain criteria. Research instrument testing used validity and reliability tests with SPSS 25.0. The data analysis technique used is measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 3.0. Based on the research results, it is known that the Financial Literacy variable has no influence on the Financial Management Behavior of SME owner. And the Financial Attitude variable has a positive and significant effect on Financial Management Behavior of SME owner.

Real work lectures are a form of community service activities by students with cross-scientific and sectoral approaches at certain times and regions. One form of knowledge transfer from student lecturers that is considered lacking in equipping students to work directly into the community, the STKIP Arrahmaniyah campus carries out real work lectures as one of the obligations of the tri dharma of higher education. The results of the Field Work Lecture (KKN) in Cibitung Kulon Village, Pamijahan District, Bogor are: First, the STKIP Arrahmaniyah KKN for the 2023 Academic year was felt to be quite successful and smooth in achieving the goals that had been programmed. Second, the implementation of KKN for one and a half months is felt to be short when it is associated with the density of the programs implemented. Third, with the assistance of the Village Head and all stakeholders and residents of Cibitung Kulom Village, they can carry out all the programs that will be implemented. Fourth, the holding of KKN by STKIP Arrahmaniyah provides many benefits for all.

PT Multi Teknik Telaga Indonesia is a distributor for European gearbox and electric motor manufacturers. PT Multi Teknik Telaga Indonesia is one of the sole agents of electric motor/gear motor products and one of the largest gear companies. Based on the objectives and form of the research conceptual framework, the approach used in this research is quantitative. In this study, simultaneously the level of attendance and incentives has a significant effect on employee performance with the F test value obtained of 28,286 with a sig value. 0.000 because the probability is below 0.05 or 0.000 0.05, the multiple linear regression model can be used to predict employee performance or it can be said that the Attendance Rate (X1) and Incentives (X2) simultaneously affect Employee Performance (Y).PT. Multi Teknik Telaga Indonesia to implement an effective and efficient employee attendance attendance system, so as to facilitate the human resource management process, save costs and time and increase employee productivity and assess employee performance by considering factors such as attendance and incentive levels, so as to provide a more complete picture of employee performance.

Members of the TNI and POLRI as part of Indonesian citizens should have human rights, especially the political right to vote in elections. However, in reality, the right to vote for these two agencies is limited by the provisions in force in the legislation. Therefore, this research was conducted to analyze the provisions on the right to vote for members of the TNI and POLRI from a positive law and human rights perspective. This research uses normative juridical methods such as a conceptual approach, a state approach, a historical approach and an analytical approach. Based on the research results, there is a decline in democracy looking at the history of elections in 3 periods, namely the old order, the new order and the reform era. Apart from that, there is a lack of synchronization between positive legal provisions and each other which regulate human rights and political rights of Indonesian citizens

This research aims to find out about the protection of human rights and international human rights regarding the practice of Surrogate Mother and to find evidence that there are no legal provisions that can protect the human rights of all parties involved in this practice. This type of research is normative legal research. Through a legislative approach that applies in Indonesia. The results of this research show that the practice of renting a womb violates human rights. The practice of surrogacy or womb renting cannot be implemented in Indonesia because it is considered to violate the human rights of mothers who rent out their wombs to have offspring from a valid marriage in accordance with article 28 paragraph (1) of the 1945 Constitution. Apart from that, when an agreement is made, the agreement is not recognized or considered invalid because a woman's womb is not an object of an agreement. Apart from that, the unclear status of the children born can cause defects if inbreeding occurs. These legal findings show that there are no clear legal provisions that can protect the human rights of all parties involved, including children born as a result of this practice. The legality of renting a womb in international human rights helps married couples to have children. As a form of absolute right as a human right which is also regulated in international instruments including the UDHR and CEDAW.   This research aims to find out about the protection of human rights and international human rights regarding the practice of Surrogate Mother and to find evidence that there are no legal provisions that can protect the human rights of all parties involved in this practice. This type of research is normative legal research. Through a legislative approach that applies in Indonesia. The results of this research show that the practice of renting a womb violates human rights. The practice of surrogacy or womb renting cannot be implemented in Indonesia because it is considered to violate the human rights of mothers who rent out their wombs to have offspring from a valid marriage in accordance with article 28 paragraph (1) of the 1945 Constitution. Apart from that, when an agreement is made, the agreement is not recognized or considered invalid because a woman's womb is not an object of an agreement. Apart from that, the unclear status of the children born can cause defects if inbreeding occurs. These legal findings show that there are no clear legal provisions that can protect the human rights of all parties involved, including children born as a result of this practice. The legality of renting a womb in international human rights helps married couples to have children. As a form of absolute right as a human right which is also regulated in international instruments including the UDHR and CEDAW.

The Complete Systematic Land Registration Program (PTSL) carried out by the government based on Minister of Agrarian Regulation number 6 of 2018 is the first land registration activity carried out simultaneously for all land registration objects throughout the territory of the Republic of Indonesia in one village/kelurahan or other name. at the same level, which includes the collection of physical data and juridical data regarding one or several land registration objects for registration purposes with the aim of providing legal certainty and legal protection of land rights in a definite, simple, fast, smooth, safe, fair, equitable and open manner. and accountable so that it can improve the welfare and prosperity of society and the country's economy as well as reduce and prevent land disputes and conflicts. The research method used in this research is sociological juridical legal research and descriptive analysis with a qualitative approach. The results of this research show that the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out based on the procedures mandated in the Regulations. Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 concerning Complete Systematic Land Registration which includes: Planning Stage, Location Determination, Preparation, Formation and Determination of the PTSL Adjudication Committee and Task Force (SATGAS), Counseling, Collection of Physical Data and Data Juridical, Juridical Data Research for Proving Rights, Announcement of Physical Data and Juridical Data and Validation, Completion of PTSL Activities, Confirmation of Conversion, Recognition of Rights and Granting of Rights, Bookkeeping and/or Issuance of Certificates, Documentation and Submission of Activity Results and Reporting of PTSL Activity Results. Although the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out in accordance with procedures. Thus, at the implementation level there are still obstacles in implementing the Complete Systematic Land Registration Program (PTSL) which is oriented towards quantity targets which makes it possible to ignore quality. As for the obstacles faced, both internal obstacles are obstacles faced by the Boalemo Regency Land Office that come from within the agency and External Obstacles are obstacles faced that come from outside the Boalemo Regency Land Office agency.

Introduction : Sleep quality is a person getting enough sleep is characterized by not being easily tired, not irritable, restless, lethargic, headaches and not easily drowsy. The purpose : of this study was to analyze the effect of jazz music therapy on sleep quality. Method : This type of research used the Pre-Experimental method with the One Group Pre-Post Test Design approach, the sample in this study was 18 respondents, using the Purposive Sampling technique and the data collection method used the PSQI sheet. Result : The test used was the Wilcoxon Sign Rank with p 0.05. The results showed that before jazz music therapy the average sleep quality in the sleep quality category was quite bad, reaching 61.1%, whereas after jazz music therapy there was an increase in good sleep quality. Conclution : This is proven based on the Wilcoxon test data processing with the result (p = 0.001) that there is an effect of jazz music therapy on students. The results of the study are expected that giving jazz music therapy can be further developed as an intervention to improve the quality of good sleep in students.

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.

The frozen food business continues to experience an increase in transaction value from 2020 to 2022. However, it is different from the Omahnong, which has decreased from 2020 to 2022. In solving the problem, new business innovation is needed. The research aims to find out the business model canvas that will be applied after doing ten types of innovation, the ten types of innovation strategy that has been carried out and the new ten types of innovation strategy. This research uses qualitative research methods with a descriptive approach. The results of the study found nine elements of Omahnong's business model canvas after doing ten types of innovation. In addition, it was found that the ten types of innovation strategies that have been carried out by Omahnong are cost leadership, flexible manufacturing, superior product and community and belonging and the results of the new and appropriate ten types of innovation strategies for Omahnong are cost leadership, predictive analysis, superior product, loyalty program, and process automation. This research can be used as a reference for entrepreneurs in innovating business strategies and can help Omahnong in developing its business.

The purpose of this study was to determine: (1) The effect of perceived usefulness on purchasing decisions (study of management students at the University of Nineteen November Kolaka). (2) The Effect of Perceived Ease of Use on Purchasing Decisions (Study on Management Students at the University of Nineteen November Kolaka. This research uses a quantitative method approach. Data collection in this study uses observation and questionnaires. The population of this study is management students class 2018-2022. Meanwhile The sample of this research is 84 respondents by determining the sample using probability sampling technique.The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model test (outer model) and structural model test (inner model) with Smart PLS 3.0. Based on the research results it is known that the Perceived Usefulness variable has a positive and significant effect on Purchase Decisions as indicated by the P-Values ​​of 0.049. As well as the Perceived Ease of Use variable also has a positive and significant effect on Purchase Decisions this is indicated by the value P-Values ​​of 0.000.

This study aims to describe the implementation of similar music ensembles in grade VII.1 students at SMP Negeri 29 Padang. This type of research is qualitative research with a descriptive approach. This research instrument is the researcher himself and is assisted by supporting instruments such as stationery and cameras. Data collection techniques are carried out by means of literature studies, observations, interviews and documentation. The data in this study used primary data and secondary data. The steps of analyzing the data are collecting data, identifying the data, clarifying the data, describing the data and inferring the data. The results showed that cultural arts learning in class VII.1 at SMP N 29 Padang used the 2013 curriculum syllabus by applying the 2013 curriculum pattern method, namely, student-centered learning patterns, active patterns, group patterns, multimedia-based learning patterns, and plural learning patterns. Cultural arts learning which was supposed to be 3 meetings to 2 meetings made it a little difficult for students to face the exam of similar musical ensembles. The lack of facilities and infrastructure does not hinder teachers in developing their creativity in order to continue to achieve learning objectives

One strategy that can be carried out by KUKERTA UNRI 2023 students to improve public health in Teluk Latak Village is to hold community service activities in Teluk Latak Village. One of the health problems that commonly occurs in villages is stunting. Stunting is a description of chronic malnutrition during the growth and development of children starting from the beginning of their lives. Stunting can be caused by many factors, some of which are the characteristics of the toddler itself and socio-economic conditions. The KUKERTA UNRI 2023 Student Team contributed to monthly posyandu activities as an effort to prevent stunting which were held at three posyandu in Teluk Latak Village. This activity includes measuring the child's height, weight, measuring several other parts of the child's body and exploring the child's level of development. The activity of providing PMT (Providing Additional Food) and distributing brochures on the importance of posyandu to the people of Teluk Latak Village was also carried out to increase community literacy about the importance of posyandu every month. This article emphasizes the importance of a participatory and collaborative approach in preventing stunting in Teluk Latak Village, as well as how KUKERTA UNRI 2023 students can make changes that will ultimately improve the welfare of children in Teluk Latak Village. It is hoped that the participation of KUKERTA UNRI 2023 students can create a positive synergy between higher education institutions, the community and the village government in improving the quality of life for children in Teluk Latak Village.

Firm value is the level of success of managers in managing company resources entrusted to them which is often associated with stock prices. This study aims to examine and analyze the effect of ROA, CR, and DER on PBV in food and beverage companies listed on the Indonesia Stock Exchange. The type of research used in this research is quantitative research with a descriptive approach. The samples used in this study amounted to 20 which were taken using purposive sampling method. ROA has no effect on PBV for food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period, CR has no effect on PBV for food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period. DER has no effect on the PBV of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period. ROA, CR AND DER have no effect on the PBV of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2020    

This study aims to determine: (1) The effect of dynamic capabilities on competitive advantage case studi UMKM Kabupaten Kolaka. (2) The effect of innovation capability on competitive advantage case studi UMKM Kabupaten Kolaka.(3)the influence of dynamic capabilities on innovation capabilities as a mediating (intervening) variable in case studies UMKM Kabupaten Kolaka. this research is an explanatory research model with a Quantitative approach. Data collection in this study used literature study and questionnaire distribution. The population of this study were all UMKM of Kolaka Regency. While the sample of this study were 55 respondents using purposive sampling technique.. Testing research instruments employed validity and reliability tests by using  SPSS 25.0. The data analysis technique used in this study is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) wich measurement model test (outer model) and structural model testing (inner model) with Smart PLS 4.0. Based on the results of the study, it is known that there is a positive and significant influence between the dynamic capabilities variable on competitive advantage Behavior, this is indicated by the P-Value of 0.005. And the innovation capability variable also has a positive and significant effect on competitive advantage, this is indicated by the P-Value of 0.000. And the dynamic capabilities on innovation capability as mediating (intervene) variable also has a positive and significant effect

In the current era of economic development, Indonesia is focused on how the government maximizes state revenues, government agencies or the Directorate General of Customs and Excise need to expand performance or targets in order to face economic competition, that import duty receipts at KPPBC A South Tangerang City in 2020-2022 did not reach the target set by the State Budget which is still increasing and decreasing. This study aims to see how much influence the value of imports and the realization of import duty receipts on the target of partial and simultaneous import duty receipts. The study used a quantitative approach, information in the form of secondary data, namely time series data totaling 36 samples, data collection techniques using obseration and documentation. This study used the classical assumption test analysis method of multiple linear regression with SPSS. The acquisition of research shows that the value of imports has a positive and significant effect on the target of import duty receipts, while the realization of import duty receipts has a positive and insignificant effect on the target of import duty receipts. Simultaneously, the value of imports and the realization of import duty receipts have a significant effect on the target of import duty receipts at KPPBC A South Tangerang City. For future researchers, it is better to conduct studies in more than one region or port so that the results of the study can represent the overall condition in Indonesia in order to obtain accurate, representative and complete data so that the analysis and findings in the study become more valid.

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation. The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.