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In the law embodied in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, there isn't a requirement stipulating that a debtor must be declared unable (insolvent) to pay their debts through an insolvency test as a condition to determine their bankruptcy status or not. Instead, the debtor's bankruptcy status is established by proving that the debtor has a minimum of 2 (two) creditors, has failed to pay at least 1 (one) due and collectible debt. The absence of insolvency testing as a bankruptcy criterion in Indonesia could lead to companies that are actually capable of fulfilling their obligations being considered bankrupt because they meet the bankruptcy requirements in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations regulates the requirements for bankruptcy. This has the potential for significant impact, even reducing the confidence of foreign investors to invest in Indonesia. This research employs a normative legal approach. The data source utilized in this study comprises secondary data obtained through the analysis of existing literature or documents. The results of insolvency testing, determining whether a company is categorized as insolvent or not, provide an opportunity for solvent debtors to prove that they have sufficient assets to settle debts to multiple creditors. This gives debtors the chance to rebuild their businesses. Therefore, the implementation of insolvency test in a company plays a role in saving solvent debtors from bankruptcy petitions filed by creditors.

The aim of this research is to determine and describe the effectiveness of implementing reading corners in increasing student literacy at SMP Negeri 7 Serang City. The implementation of this reading corner is one way to increase the literacy movement, in this case the literacy movement aims to motivate and familiarize students with reading and writing. This research uses a descriptive qualitative method with the research object of the reading corner at SMP Negeri 7 Serang City and the research subject. are teachers and also students at SMP Negeri 7 Serang City, and the data collection techniques used in this research are observation, interviews and documentation. The data obtained qualitatively shows that the reading corner at SMP Negeri 7 Serang City is able to increase literacy. The results of this research show that the reading corner has benefits: the school literacy report card has increased by 2% from 78% to 80%. , students become more confident, there is pleasure in students, students become familiar with various books, students are enthusiastic about the reading corner program, enthusiastic, find it easier to get the books they want to read, and are motivated.

Medicinal plants are plants with positive pharmacological effects on the human body and are usually grown on a home or communal scale. These medicinal plants can then be used as traditional medicine which can be made easily. The plants chosen are usually plants that can be used to treat simple health problems such as flu and coughs. Medicinal plants can increase the body's immunity because they can prevent disease through the secondary metabolites they contain. In this service activity, two activities were carried out separately, namely socialization and planting medicinal plants with residents. The outreach was carried out to provide information to the residents of Medan Helvetia District regarding medicinal plants so that these medicinal plants can be useful after being planted. Planting is also carried out to increase awareness regarding land use, as well as being a starting point for residents in cultivating medicinal plants. This socialization on the use of family medicinal plants aims to provide information to the people of Kexamatan Medan Helvetia in using medicinal plants. It is hoped that this community service activity will help increase public knowledge about the importance of planting and utilizing medicinal plants to create a healthy society.

Institutional Economics is a school of thought in economics which contains the view that economic behavior, where a person or party is greatly influenced by certain institutions. In this case, institutions themselves have a fairly broad meaning and can be briefly defined as the "rules of the game" in a community group, both formal and informal, which are deliberately designed to limit or regulate relationships between people within that community group. Formal institutions can be in the form of rules, regulations, statutory law and others; while informal institutions can be conventions, trends, culture, and so on. Thus, institutions here are not the same as organizations. The Institutional School initially emerged as a refutation of the neo-classical economic view or school which states that a person's economic behavior is solely based on each individual's desire to maximize profits (maximizing profit behavior). The term "institutional economics" was first introduced by Walton Hamilton in 1919.  

Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.

Religious tourism is one of the tours that is closely related to religion, history, customs, and beliefs of an individual or group. The existence of religious tourism in the midst of society has an economic and social impact on the surrounding community. The purpose of this study is to analyze the social economic impact on local communities with the existence of religious tourism Sapuro Tomb in West Pekalongan City. This research uses field research with a qualitative approach. The main data sources in this study are local communities and pilgrims. The results showed that there are economic and social impacts on local communities. The economic impact is felt by business people who are around Makan Sapuro, who get a large income every day because it is not uncommon for pilgrims to come from outside the city. The existing social impact is in the form of interaction of local people who work together if a religious event is held besides that there is interaction between the surrounding community with pilgrims or visiting worshipers.

Worm infections are the entry of worm eggs into the human body and multiply, causing disease. A worm infection is declared positive if worm eggs are found in at least one type of worm in the specimen examined. Worm infections can cause malnutrition because all the nutrients will be absorbed by the worms which will ultimately cause the child's mental and physical development to be disrupted, children become sick easily due to a decrease in the immune system, stunting or short stature and being smaller than their peers, and reduced intelligence and Some cases can cause death in children. The aim of this research is to determine the relationship between worm infections and nutritional status in children in orphanages. This research is an analytical observational study using a cross sectional method. The population in this study was all 33 children from the Al-Marhamah orphanage and all 42 children from the Cinta Kasih orphanage. In taking samples using a simple random sampling technique so that the sample in this study consisted of 63 samples consisting of 28 people at the Al-Marhamah orphanage and 35 people at the Cinta Kasih orphanage. Data analysis in this study used univariate and bivariate analysis. The results showed that 53 children were negative for worm infections with a percentage of 84.1%, 1 child was infected with Ascaris worms with a percentage of 1.6% and 9 children were infected with Trishiuris worms with a percentage of 14. 3%. In this study, the type of worm that was often found in children from orphanages in Medan Sunggal District was the Trishiuris worm type. The description of the nutritional status of children who have worm infections is 10 children with poor nutrition, 16 with moderate nutrition, 17 with moderate nutrition, 18 with good nutrition and 2 with over nutrition. The conclusion of this study is that there is no significant relationship between worm infections and the nutritional status of children in the Cinta Kasih and AL – Marhamah orphanages (p>0.05).

Colostrum is also a thick viscous fluid with a yellowish color that is yellower compared to mature milk. Colostrum is the first fluid secreted by the breast glands, containing tissue debris and residual material found in the alveoli and ducts of the breast glands before and after the puerperium. The IMD approach currently recommended is the breast crawl method (crawling looking for the breast) after the baby The baby is immediately placed in the mother's stomach and left to crawl to find the mother's nipple herself and finally sucks it without help. Many post-natal mothers do not give breast milk or colostrum to their babies. This is due to many factors. One of them is ignorance, making mothers neglect the importance of giving breast milk to babies. Apart from that, most mothers don't understand how colostrum is very beneficial for babies. Research to determine the factors associated with giving colostrum to post partum mothers is very necessary, so that future efforts can be made to ensure that all newborn babies are given colostrum. This study aims to analyze the factors of giving colostrum to post partum mothers at the Kabanjahe District Health Center. Karo. The type of research used in this research is analytical with a cross sectional design. There were 29 research respondents. By collecting secondary and primary data. From the results of statistical tests using Chi-Square, it shows that p = 0.005, which means Ho is accepted (p value < 0.05), so it can be concluded that there is a significant relationship between the knowledge category and colostrum provision. From the results of statistical tests using Chi-Square, it shows that p = 0.005, which means Ho is accepted (p value < 0.05), so it can be concluded that there is a significant relationship between the role categories of health workers in providing colostrum. At the Kabanjahe district health center. Karo in 2023.

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

This research aims to find out and examine the application of e-government in welcoming the era of the industrial revolution 4.0 which has recently been very influential in aspects of life in Indonesia. This is very interesting to study because during this transition period all countries and especially Indonesia have implemented the role of industry 4.0 in government components. The research method used in this research uses a type of normative legal research, with the research approaches used being a statutory approach and a case approach. The results of the first research analysis show that the development of the e-government system in Indonesia has begun to increase in quantity, but in terms of quality it is still inadequate because the implementation of e-government has not been evenly distributed throughout the region and it still only functions as a provider of static information. Second, there are fundamental obstacles in the implementation of e-government. -government in the industrial revolution 4.0 is at the regional government level, including; the initiative and meaning of e-government implementation by autonomous regional governments is still individual; implementation via the regional website is not yet supported by an effective management system and work processes due to the readiness of regulations, procedures and limited human resources; Many local governments identify the implementation of e-government as simply creating a local government website (web presence). Third, the projection of e-government in the future, whether the industrial revolution 4.0 is still ongoing or in the future after undergoing regeneration, must have the best formulation, including: ( 1) Good legal regulatory order and legal protection. (2) The government is proclaiming education, especially in the IT sector, as the formation of qualified human resources from now on. (3) Adequate infrastructure and availability of access media. (4) Formation of good character and work ethic for human resources for government officials. (5) Changing the mindset of the apparatus to become a disruptive mindset of the apparatus in Indonesia. (6) The industrial revolution 4.0 is based on a mental revolution. (7) Creating reliable Intrepreneurial Leadership. (8) Strengthening religious education.  

Researchers see that the lifestyle of students who are more influenced by TikTok, which has now become a necessity for students, is no longer just entertainment or a communication tool, but more than that. So to find out how much negative and positive impact caused by Instagram social media, researchers are interested in doing this research. This study uses a descriptive quantitative approach. The instruments used in this method have been predetermined and well-organized so that they do not provide many opportunities for flexibility, imaginative input and reflexivity, namely the instrument in the form of a questionnaire (questionnaire). PGSD student at Muria Kudus University. This is supported by the results of the significance test (Sig) which shows that the Sig value is 0.013, which means it is smaller than the significance criterion (0.05). Therefore, it can be concluded that the regression equation model which is based on research data is significant. At the end of the study, all established success criteria had been met. In other words, this research is categorized as successful.

The goal to be achieved is to find out the use of spin wheel learning media on heroism material on class learning outcomes. This research is class action research (action research). This research was conducted in the form of cycles, each cycle consisting of several components, namely the stages of preparation, planning, implementation of action, observation and monitoring, reflection, evaluation and revision and conclusion of the results. The data validation process is carried out by asking for an assessment of experts and practitioners regarding the content and outline of the written test which is used as a data collection tool, so that the tool is used to measure student abilities. The use of the spin wheel learning model is proven to improve student learning outcomes. The learning process on the subject matter of heroism from the aspects of teachers and students can be achieved because from cycle to cycle there is reflection and improvement through good collaboration between researchers and observers. This result can be achieved because of this cooperation in designing, implementing, observing, and reflecting on cycles for two cycles. Improving mathematics learning outcomes through the spin wheel learning model in heroism material can be achieved.

Educational learning achievement is needed to determine the success rate of student learning. Student learning interest has a significant influence on student learning outcomes. This research was conducted to determine the relationship between learning activeness and interest in learning mathematics on mathematics learning achievement. The method used in this study is a survey method with multiple linear regression analysis. Based on the variables of activeness and interest in learning obtained from questionnaires or questionnaires with a total of 18 statements with 26 respondents showing the results of the prerequisite analysis test or assumption test and the results of hypothesis testing. The results of this study are based on a multiple linear regression test of 0.627 or equal to 62.7%. This figure means that the activeness and interest in learning simultaneously (together) affect the mathematics achievement of elementary school students by 62.7%.

The purpose of this study was to determine the feasibility of science mutant water cycle diorama media for fifth grade students of SD 5 Klaling. This research uses the Research and Development (RnD) method. The research was carried out through several stages, namely potential and problem identification, data collection, product design, media validation and media revision. Data collection techniques in this study were through interviews, questionnaires and documentation. The results of this study were that the developed media was declared feasible by media expert validation, namely by the overall average of 27 and percentage of 81% with the appropriate category, material expert validation was average - overall average of 4.1 and a percentage of 82% with a feasible category for testing. Based on the research results obtained, the conclusion from the development of water cycle diorama learning media is said to be feasible in science learning with water cycle material in class V SD 5 Klaling.

Abstract This study aims to determine the relationship between learning independence and students' mathematics learning outcomes. The method used in this study is a quantitative research method with a correlational design. In this study, researchers used a questionnaire instrument to find out the results of independent learning and the results of daily mathematics tests to find out the results of students' mathematics learning. From the data that has been collected, a correlation test is carried out with the conditions that are the normality test and the linearity test. The results of the analysis of the correlation coefficient between the independent learning variables and student mathematics learning outcomes is 0.948**. Based on the results of the correlation test using SPSS above, the hypothesis that there is a positive and significant correlation between students' learning independence and their mathematics learning outcomes is acceptable. The test results on the normality test using SPSS show that the data is normally distributed. This is indicated by the value of Sig. namely 0.282 and 0.486 where the significance is > 0.05. Based on the results of this study, the higher the student's learning independence, the higher the student's mathematics learning outcomes. And vice versa, when the student's learning independence is low, the lower the student's learning outcomes in mathematics.

The aim of this research is to identify whether there are differences in students' mathematical problem-solving abilities before and after the implementation of the Student Teams Achievement Divisions (STAD) Learning Model. The study was conducted on 14 fifth-grade students at SD 1 Karangmalang. Data were collected using a multiple-choice test to measure students' mathematical understanding. The research method used was a quasi-experimental design. Data analysis was performed using a paired sample t-test. The results of the study showed that the average score in the posttest was higher compared to the average score in the pretest, indicating an improvement in students' mathematical problem-solving abilities after the implementation of the STAD learning model. Furthermore, the research results also showed that the obtained significance value was 0.000, which is smaller than 0.05. Therefore, the null hypothesis (Ho) is rejected. This indicates that there is a significant difference between the mathematical problem-solving abilities before and after the use of the STAD learning model

In this research, there were obstacles or problems with students' activities and learning outcomes in less than optimal science content. The reason is due to a lack of skills in gathering information, still using conventional approaches, and one-way learning. The proposed solution is to apply a combination model of PBL, TGT, and Picture and Picture. The purpose of this research was to determine the activities and learning outcomes of grade 5 students at SDN Teluk Tiram 2 Banjarmasin, of which there were 20 students, including 7 boys and 13 girls. This research applies the PTK method and also uses qualitative and quantitative approaches. Qualitative data was obtained from teacher and student observations, while quantitative data came from personal written tests to evaluate student learning outcomes. The research results showed that teacher activity at meeting 4 reached 94% with the criteria "very good". Meanwhile, student activity reached 90% and student learning outcomes had reached the success indicator, namely a score of ≥81. Thus, this combination of models can effectively overcome this problem.

A letter is a means of conveying information in writing from one party to another. Then there are elements that fall into the category of Indonesian language errors in this letter, namely errors in using letters, errors in writing words, errors in writing punctuation marks, ineffective use of words. Errors in correspondence made by writers do not refer to letter writing standards, based on the letter writers' knowledge and skills regarding grammar and limited letter form. The location of this research is the Sindangkasih sub-district office, Ciamis Regency. The aim is to improve letter writing in agencies because there is a habit where writers only rely on samples without following new rules. The research method used in this research is descriptive analytical method. The sampling carried out was comparing three letters as material for research. The results obtained from the research and analysis on the effectiveness of sentences were six errors from the 3 letters, and in spelling errors there were nine errors from the 3 letters.

The problem in this study is the low activity and learning outcomes of students in IPS (Social Studies). This happens because the teaching method is only one-way, still using conventional methods, and students tend to be passive. The way to overcome this problem is through the use of Problem Based Learning (PBL), Group Investigation (GI), and Picture And Picture (PAP) models. The research aims to improve student activity and learning outcomes. This research focused on fifth grade students at SDN Teluk Tiram 2 Banjarmasin, which numbered 20 people, in the form of 12 boys and 8 girls. This research method applies a qualitative approach that uses the type of Classroom Action Research (CAR). Qualitative data were obtained from observations of educator and student activities, while quantitative data were obtained from individual written test results. The results of this study show that at the fourth meeting, the teacher's activity obtained a score of 26, rated as "Very Good". Student activity reached 100%, and learning outcomes met the success indicator (>81). In conclusion, PBL, GI, and PAP methods can make learning activities and results increase.

This research was conducted because the background was low student motivation and critical thinking skills. So the aim of this research is to explain how teacher activities increase student activity, learning motivation and skills in critical thinking. Researchers used a qualitative and also quantitative approach with this type of PTK research carried out over 4 meetings. The research subjects were class V students at SDN Murung A with a total of 14 students. The results of the research show that teacher activity at the 4th meeting received very good criteria, student activity was very active, student motivation reached a percentage of 85.71% and critical thinking skills at the 4th meeting reached 85.71%.