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Tanjung Pinang is the capital of the Riau Islands which has so many UMKM in the area that need to be fostered and developed so that all the businesses they own can become the focus of the community. Planning for the entry of Alfamart and Indomaret requires further study. Is it really necessary and very important for its existence in Tanjungpinang? So it is interesting in this research how intensive the government is in achieving the goal of entering this company and how urgent it is in the Tanjungpinang economy. Because in reality so many supermarkets in Tanjung Pinang will suffer losses and are far from profitable. So the role of government in providing policies must be more precise. This research uses a descriptive quantitative method, by collecting existing data related to existing problems using literature studies, interviews and other references. The aim of this research is to find out why the entry of Alfamart and Indomaret in Tanjung Pinang was rejected and what the future urgency of this is. And with research, it will form and add references to other students which will give rise to relevant answers

The Indonesian Muslim Scholars Association (ICMI) is a community organization that is Islamic, Indonesian, cultural, scientific, and intellectual. ICMI aspires to realize a moral and competitive civil society life order, so that it is prosperous outwardly and mentally. This research was motivated by the curiosity of researchers to find out the contribution of ICMI Wonosobo Regency to the lives of Muslims in Wonosobo. This paper is a qualitative field research, and is analyzed excitively. Conducted on Thursday, November 23, 2023 in Wonosobo Regency, with the object of research ICMI Regional Deliberation VII Wonosobo Regency Regional Organization, and the research subjects consisted of the activity committee, ICMI Wonosobo regency administrators, and several organizations, which involved 27 responses. The results of this activity show that the existence of the Indonesian Muslim Scholars Association (ICMI) in Wonosobo Regency implicitly has an impact on the community through inspiration. The idea emerged from the Indonesian Muslim Scholars Association in Wonosobo Regency to be able to advance Muslims themselves. The real impact can be proven by the large number of cadres of the Association of Scholars who enter the government bureaucracy with expertise in their respective fields. The conclusion focuses on the importance of the Indonesian Association of Muslim Scholars and its contribution and implications for the expansion of community empowerment in the social domain of the community. This research contributes to more specific future research directions and their contribution to sustainable human resource development.

Creative thinking skills emphasize ways of thinking so that students are able to face problems in the future. One of the subjects that can develop creative thinking skills is mathematics. Each student has their own way of learning mathematics, such as looking at diagrams. The ability to obtain information relying on the sense of sight is known as the visual learning style. The research aims to analyze thinking abilities in 3 categories, namely high, medium and low in visual learning style students. The research was conducted on 35 class IVA students with 3 research subjects representing each category of creative thinking ability. The results of the research show that students with a visual learning style with high creative thinking meet 3 of the 4 indicators, while students with a moderate creative thinking style, especially with a visual learning style, do not meet the indicators of creative thinking ability due to lack of accuracy in calculations, while students with a visual learning style with low creative ability do not meet all the thinking indicators. creative because they have not been able to take steps to solve it so the calculations are not correct.

 Based on the Law on we can see that education is one of the goals Education is to equip students to have skills that will be available in the future supports the fulfillment of requirements and demands work. Adequate skills constitute a person's material requirements to be able to work. In making career decisions, high school students are at a critical stage (late adolescence) between two very decisive choices. First, to choose to continue studying high or related to the world of work. Second, to reach inner maturity career selection to face both options (Achmad Juntika Nurihsan & Akur Sudianto, 2005: 2). Middle School students Upper (high school) in determining his career choice requires some consideration beforehand make decisions. Decision-making a career characterized by determination Career choice is an important issue for students High School (SMA), because it will determine the direction of his career in the future come. Keywords:,.

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

Children are the next generation of the nation, so children with good qualities are needed in order to achieve a quality future for the nation. This research aims to determine factors related to the growth and development of children aged 0-59 months at the Puskesmas Pintu Angin, Sibolga in 2023. This type of research is a survey type with a cross sectional design. The population in this study are 50 people. The sample in this study used a total sampling of 50 people. The test carried out was Chi-square. There is a relationship between birth weight and the growth and development of children aged 0-59 months with a p-value of 0.04, there is a relationship between parental income and the growth and development of children aged 0-59 months with a p-value of 0.02, there is a relationship between the number of siblings under five and Growth and Development of Children 0-59 Months with a p-value of 0.04. There is a relationship between parental education and the Growth and Development of Children 0-59 Months with a p-value of 0.02. It is hoped that Posyandu cadres can hold an outreach program for mothers with toddlers regarding the importance of efforts to improve nutrition for families, especially toddlers.

World Health Organization (WHO) approximates 1.28 billion individual suffers hypertension, with 46% of them does not realize it, and only 1 of 5 hypertensive individual has their blood pressure controlled. Hypertension prevalence is still relatively high in the elderly population who live in nursing home. This is one of the main health adversities that often happens and should not be underestimated due to its risk of complications. Uncontrolled blood pressure is one of the main risk factor to the global disease burden and total of global death, contributing up to 9,4 millions of deaths (8,5% of the global total) annually. This activity aims to increase the knowledge of the community about hypertension in elderly who lives in nursing home to increase the quality of life and reducing the cost burden of therapies and treatments. We use PDCA activity method to ensure the program could run smoothly and efficiently. This activity included 34 elderly respondents of the St Fransiscus Community with the mean age of 4 (11,8%) years. We found that 4 (11,8%) of the respondents have uncontrolled blood pressure. With the implementation of this program, it is hoped that the public awareness of elderly hypertension and its prevention is increased, so that there will be increase of quality of life for the elderly in the future and relieving the economical burden.

English speaking skills are an important aspect in developing high school students' communication skills. This workshop aims to improve high school students' speaking skills, especially in understanding and expressing ideas clearly. The workshop will cover a variety of communication strategies and techniques involving active interaction, group discussions, and hands-on exercises. Through a practical approach, workshop participants will be empowered to overcome common obstacles in speaking, including unclear expression of ideas, appropriate use of body language, and effective word choice. The expected result of this workshop is an increase in students' ability to compose and convey ideas in a structured and convincing manner. Apart from that, it is also hoped that there will be an increase in students' self-confidence in speaking in public. Thus, this workshop focuses not only on academic aspects, but also on developing interpersonal skills that are important for future success.  

This research was conducted to determine the Financial Performance of Temanggung Regional Revenue and Expenditure for the 2020-2022 Fiscal Year. Analysis of the Budget Realization Report using the independence ratio, effectiveness ratio and efficiency ratio can determine the Financial Performance of Income and Expenditures. This research uses a qualitative descriptive method, specifically using the Temanggung Regional Budget Realization Report (LRA) for 2020-2022. The results of this research show that the Financial Performance of Temanggung Regional Income and Expenditures in 2020 to 2022 is not yet independent because seen from the independence ratio it still shows regional dependence on government assistance. In 2020 and 2021 it can be said to be effective and quite efficient. Meanwhile, in 2022, the Financial Performance of Temanggung Regional Revenue and Expenditures experienced a decline in performance, resulting in less effective performance and quite efficient spending. From the results of the research carried out, it is hoped that the Temanggung regional government will be able to carry out evaluations by paying attention to the level of independence, efficiency and effectiveness ratios in order to advance the future.

In the future, theology students are expected to become good leaders for the church, society and the nation. Researchers study 1 Chronicles 11:1-3 to understand how King David became a great leader. This is a reflection for future theology students on what is meant by a great leader and how to be a good leader before God. Researchers used qualitative methods in completing this paper. Researchers hope that this article is useful for readers and adds insight.

The main point or The purpose of this study is to find out and understand the preparations that every business company in Indonesia has had to face and will continue to face regarding the current era of  industrial revolution 4.0 underway and is currently starting to face further developments in the era that is starting Entering era of industrial revolution 5.0. Industrial Revolution 4.0 or what is also known as "cyber physical systems" is an event where there is cooperation between and automation technology and cyber technology. So with the evolution of industry, in the current era, companies previously needed manpower and human resources with physical abilities who could be productive in large amounts of energy, now with  chanwith the changes that occur in the eras that occur in industrial sector, technology has entered as a component that helps human work, inseparable from Therefore, the impact is widespread, especially in the industrial sector in Indonesia. Now many companies have implemented technology-based digital systems to support their performance to be more productive and generate large profits as well as develop innovation and facilitate the company's progress to continue to be sustainable in the future. Technology is developing and advancing rapidly thanks to scientists and researchers who have contributed to it in terms of science and technology. With this, digital-based systems and digital-based physical facilities and infrastructure created to make things easier for people achieve various needs and desires according to their respective goals. This is certainly something that cannot be denied and avoided in the world community, not only in Indonesia. Therefore, this article will focus on discussing the readiness of companies in Indonesia to face the positive and negative challenges arising from changes in this progress Results of this study article conclude that although there are efforts being made to prepare companies in Indonesia to face the Industrial Revolution 4.0, further efforts are still needed to ensure equal readiness in various industrial sectors.

Museums play a central role in maintaining, preserving, and teaching cultural heritage to the public. This article discusses the important role of museums as cultural institutions that have the responsibility of preserving and presenting cultural heritage for future generations. Museums are not only repositories of historical artifacts, art, and knowledge, but also educational centers that provide in-depth insights into history, art, and culture.This article discusses two main aspects of the museum's role: preservation and education. First, museums function as custodians of cultural heritage by collecting, caring for and preserving historical artifacts and objects. Thus, museums become a bulwark against the loss of cultural and historical identity. Second, museums as educational institutions provide opportunities for the public to gain in-depth knowledge about various aspects of human life through exhibitions, educational programs, and interactive activities.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

The importance of hedging is manifested in an international context, multinational companies face unique challenges related to currency fluctuations and geopolitical risks. PT Astra as a leading company in Indonesia with a very diverse business portfolio, is an interesting subject to be researched related to the strategies and hedging practices applied. Hedging can be done through various financial instruments such as futures, options, swaps, and other derivative instruments.  PT Astra has successfully implemented an effective hedging strategy in dealing with risks in the automotive industry. This success is supported by the involvement of related parties, coordination between departments, and a good understanding of risk factors.

The title of this research is Catechist as a youth coach in an effort to improve church life. A catechist is someone who is called and sent by the Church to proclaim God's work of salvation. Catechists also play a role in fostering and accompanying young people to be involved in church life. Young people are part of the Church who have the responsibility to develop their Church. This research uses a literature review method in the form of data collection through articles and documents related to the research title. The purpose of this research is to elaborate on the role of catechists as coaches of young people in the Church. The result of this study is that young people are part of the Church and they are the future of the Church, they have an important role in efforts to develop church life. But many young people are not yet actively involved in carrying out the duties of the Church. The presence of catechists will greatly help young people to accompany and move them to be involved in the Church.

Financial management must start from household management first because household financial management is already good, this will advance Micro, Small and Medium Enterprises (MSMEs) because society already has a basis for keeping financial records. The service aims to help and analyze and provides solutions to sources of business financing funds and provides new insights into accounting and digital financial technology that can be implemented into simple financial bookkeeping for households and MSMEs. Financial planning in the household can be done by identifying financial conditions (what assets we own and has the potential for great value in the future), determines desires, determines main desires. When determining your desires, you need to do three things, namely making all the desires you want to achieve now and in the future, what you want and what you need, writing down the funds needed and the time to achieve them. The next step is to determine the main desires. Practical financial management strategies that need to be implemented by MSME players are as follows: (1) administering receivables, (2) administering accounts payable, (3) administering inventory, which has a strategic role for both businesses operating in trade sector. (4) Cash administration, useful in providing information about the amount of cash coming in and cash going out.

Education is a very important aspect in human life, because education is a way to a good future in accordance with the demands of the times, which at this time is also called the era of globalization of the development of science and technology (Science and Technology) which is growing very rapidly. In the implementation of 21st century learning, it is a way to make students not to be left behind in the flow of the times, this is where students who have 4C skills that must be developed are needed, namely: Communication, collaborative, critical thinking and problem solivng, creativity and innovation, in PAI learning, where this pie always needs renewal to keep up with the times. Education is a very important aspect in human life, because education is a way to a good future in accordance with the demands of the times, which at this time is also called the era of globalization of the development of science and technology (Science and Technology) which is growing very rapidly. In the implementation of 21st century learning, it is a way to make students not to be left behind in the flow of the times, this is where students who have 4C skills that must be developed are needed, namely: Communication, collaborative, critical thinking and problem solivng, creativity and innovation, in PAI learning, where this pie always needs renewal to keep up with the times.

Economic education is a branch of education that focuses on the study of the economy from its understanding to its influence on life. The economics education study program prepares students to become economics teachers in the future. Meanwhile, educational economics is a science that studies how humans and society choose to use money or not to utilize scarce productive resources to produce various types of training and development of knowledge, skills, thinking power, character and so on. Automatically, economic education influences every human behavior, including students' consumptive nature or desire to shop. Technological advances that provide easy access to online shopping make a person's consumptive nature increasingly high

Max Weber's theory-based leadership emphasises the importance of authority, especially charismatic authority, in influencing and motivating others. Charisma, as a key characteristic, plays a central role in helping educational leaders to achieve their vision and overcome various obstacles. Through a deeper understanding of these concepts, educational leaders can be more effective in creating an inclusive and social justice-orientated educational environment. The purpose of this study is to explain the understanding of charisma and leadership in the context of education management: A Review Based on Max Weber's Theory. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study are reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to Understanding Charisma and Leadership in the Context of Education Management: A Review Based on Max Weber's Theory. The results of this study show that educational leaders have a key role in shaping a more inclusive and socially just future for education. With characteristics of charisma, strong leadership and commitment to social justice values, educational leaders can help create equitable learning environments, provide every student with equal opportunities to grow and develop, and drive positive change in the education system. With charismatic and committed leaders, education has the potential to be a powerful tool in creating a more inclusive and socially just society.

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.