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This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

Abstract : The writer in this paper tried to investigated and describe the philosophical thoughts of the role of Law Philosophy in to to realize justice. The formulated hypothesis are : (1) The enforcement of the law materialized the justice and the certainty and insurance in justice, (2) The description of the sense of justice should be in the existing positive law, (3) The philosophy of law represented the search for the deepest meaning of the ultimate result in the law wisdom. Kata Kunci : Filsafat Hukum, rasa keadilan, hukum positif, kebijaksanaan.

The meaning of data and informations, most of people sometimes think as same as. But really, it's difference. This passage explain their differences. Also, the passage shows the steps for producing information in three major operations : input, process, and output. Besides this, for many decades, information grew up very fast and very easy. So we know about DSS (Decision Support Systems), EIS (Executive Information Systems, ES (Expert Systems), etc. And then, the writer give an example for information evolution in personnel systems