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This study compares weather data from conventional and digital measurement tools at Raja Haji Abdullah-Karimun Meteorological Station and evaluates the correlation value between the two. Descriptive quantitative methods were used to analyze weather data from January 2022 to December 2023. Results showed significant differences between weather data from conventional and digital tools. The Mann-Whitney statistical test showed a probability value (sig) less than the set significance level (0.000 < 0.05), indicating a significant difference. This finding highlights the importance of calibrating measurement tools to ensure accuracy and consistency in observations. On temperature and humidity measurements, the Mann-Whitney test showed sufficient statistical evidence to reject the null hypothesis (H0) and accept the alternative hypothesis (H1), stating a significant difference between digital and conventional measurements. In conclusion, this study emphasizes the importance of continuous validation of weather measurement methods as well as the need for adjustment and improvement of measurement tools to ensure reliable results. This research makes an important contribution to the understanding of the comparison of conventional and digital weather measurement tools, which can serve as a basis for the development of future weather observation technologies.

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.   Keywords: , ,    

Financial statements are important documents that describe the financial condition of an organization during a certain period of time. The purpose of this study was to see how Financial Accounting Standards (SAK) are applied to the financial statements of stationery MSMEs at Dr. Soetomo University, Surabaya. This study was conducted through a qualitative descriptive approach and case studies. Data were collected from stationery MSME actors through observation, interviews, and documentation. The results of the study indicate that most MSMEs still use simple manual recording and are not fully in accordance with SAK. This study suggests that MSME actors be trained and assisted to prepare financial statements in accordance with SAK, which will increase transparency and accountability.

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%. 

Christian teachers have an important responsibility in guiding students to know God's word and build a close relationship with God. This research aims to identify the role of Christian teachers in helping students face life's challenges through teaching based on spiritual and biblical values. The research was conducted using qualitative methods with a case study approach in one Christian school. The research results show that Christian religious teachers act as spiritual guides, role models and motivators for students to strengthen their faith, as well as provide solutions based on God's word in facing various life challenges. Thus, the role of Christian religious teachers is very strategic in forming students' characters who are spiritually and morally strong.

Missionary is a characteristic of God that must be present in His people, as a form of imitation of God who saved all ethnic groups through the work of Jesus Christ. However, many ethnic groups, including the DONS tribe in North Sumatra, have not been reached by the gospel of salvation even though they are geographically easy to reach. Currently, pioneers who reach the DONS tribe face various obstacles, both from within the DONS community and from the pioneers themselves. By recognizing these obstacles, it is hoped that they can find creative solutions and utilize digital technology as an effective means of spreading the gospel. Exploring the elements of DONS culture is also important to create an approach that is easy for them to understand. Although pioneers have tried to utilize the culture, improvements are still needed in creative ways to produce new strategies that are more effective in outreach. All of these efforts are made on the basis of God's love, so that DONS people can know Jesus as the Way, the Truth, and the Life, and receive the salvation that God has given through Christ.

The history of Christianity in Asia encompasses various aspects, including its origins, development, and the dynamics of the Church in a continent rich in cultural diversity and traditions. Christianity first entered Asia in the first century through trade routes and the missions of the apostles, spreading rapidly in regions such as Mesopotamia, Persia, and South India. Despite facing significant challenges, such as interactions with major religions like Hinduism, Buddhism, and Islam, as well as complex social and political influences, the Christian Church continued to develop. During the colonial era, European missions provided a new impetus for the spread of Christianity in Asia, though it was often linked with foreign dominance, triggering resistance from local communities. However, the Christian Church in Asia managed to adapt to local cultures and traditions, creating unique expressions of faith in each country or community. This diversity resulted in a unique dynamic within the Church, where Christianity not only survived but thrived despite ongoing social, political, and cultural challenges. In addition to exploring theological and historical aspects, this article also discusses the contributions of the Christian Church in Asia to education, healthcare, and social justice, which played a significant role in shaping social structures and improving the well-being of society. In the modern era, churches in Asia face new challenges such as globalization, religious pluralism, and social change, yet they continue to play an important role in society, both spiritually and socially. Overall, this article portrays Christianity in Asia as an integral part of the continent's history and development, continually adapting to changing times while making significant contributions to society, all while maintaining the core values of its teachings.

The history of Christianity in Asia encompasses various aspects, including its origins, development, and the dynamics of the Church in a continent rich in cultural diversity and traditions. Christianity first entered Asia in the first century through trade routes and the missions of the apostles, spreading rapidly in regions such as Mesopotamia, Persia, and South India. Despite facing significant challenges, such as interactions with major religions like Hinduism, Buddhism, and Islam, as well as complex social and political influences, the Christian Church continued to develop. During the colonial era, European missions provided a new impetus for the spread of Christianity in Asia, though it was often linked with foreign dominance, triggering resistance from local communities. However, the Christian Church in Asia managed to adapt to local cultures and traditions, creating unique expressions of faith in each country or community. This diversity resulted in a unique dynamic within the Church, where Christianity not only survived but thrived despite ongoing social, political, and cultural challenges. In addition to exploring theological and historical aspects, this article also discusses the contributions of the Christian Church in Asia to education, healthcare, and social justice, which played a significant role in shaping social structures and improving the well-being of society. In the modern era, churches in Asia face new challenges such as globalization, religious pluralism, and social change, yet they continue to play an important role in society, both spiritually and socially. Overall, this article portrays Christianity in Asia as an integral part of the continent's history and development, continually adapting to changing times while making significant contributions to society, all while maintaining the core values of its teachings.

Inventory control is a crucial element in supporting the smooth production process in manufacturing companies. PT Bonecom Tricom, a producer of automotive spare parts, faces challenges in managing SPP-C05 Black plastic pellets due to inaccurate estimation methods, resulting in material accumulation in storage. This study aims to propose inventory planning using time series and min-max methods to optimize material requirements. The results show that the Holt-Winter's Multiplicative method provides the best forecasting accuracy with the lowest error rate (MAPE) of 2%. Furthermore, implementing the min-max method can reduce inventory costs by 14.245%. This study is expected to serve as a reference for companies to manage material inventory more effectively and efficiently.

Minangkabau culture, which is known for the principle of "Syara' Basandi Adat, Syara' Basandi Kitabullah" has a rich culture, one of which is the traditional costume Baju Kurung Basiba. Apart from functioning to cover the body, this shirt also reflects the identity, honor and cultural values ​​of Minangkabau which are closely related to the Islamic religion. However, as time goes by and the influence of globalization, the use of Baju Kurung Basiba among the younger generation is increasingly fading. This article aims to explore the role and philosophical meaning of Baju Kurung in the social life of Minangkabau society as well as the challenges faced in preserving it in the modern era. Through literature searches, it was found that even though there are big challenges, such as the influence of global fashion trends and the declining interest of the younger generation, there are still opportunities to maintain the existence of Baju Kurung through design innovation and the use of social media, as a promotional tool.  Cultural education and social media play an important role in preserving this cultural heritage, so that Baju Kurung can continue to be loved and enjoyed by future generations.    

The innovation of home food gardening aims to improve public health by providing access to healthy, nutritious, and diverse food independently. The background of this article is the need for sustainable solutions to address malnutrition, dependency on chemically-treated food, and low public awareness of healthy living habits. This article employs a literature review method to analyze various relevant sources regarding the role of home food gardens in supporting community health. The discussion focuses on the benefits of home food gardening in providing organic food, reducing household expenses, and raising awareness of healthy lifestyle practices. The findings reveal that this innovation enhances access to nutritious food, improves environmental quality, and empowers communities sustainably. Thus, home food gardening serves as an effective strategy to improve public health across different regions.  

Traditional villages can also be called nagari, hutan, marga and so on, are government units managed by indigenous people who have the right to manage certain areas and the lives of people in the traditional village environment. In various regions, traditional villages have different names, such as nagari, huta, marga and negeri. Traditional village communities are communities that live in a traditional customary law environment, they are known as people who love and uphold tradition. There are many things that can be developed into part of the creative economic activities of traditional village communities such as handicrafts making woven fabrics, woven cloth, wood carvings, and other craft products that contain cultural values. Development of typical food and drinks that have unique appeal and can be used as commercial products. ecotourism, natural and cultural tourism that utilizes the uniqueness of nature and the traditions of traditional villages, for example tourist villages or homestays that offer the experience of living in traditional villages. Performing arts present dance, music, or traditional rituals that are not only entertaining, but also become a medium of cultural education for tourists. All of these will be activities that support the progress of the creative economy.

This study aims to determine and analyze the application of the balanced scorecard method as a benchmark for performance measurement at CV. Sumber Pinus Jaya. The research method used is a qualitative method, because this study does not aim to prove a hypothesis but rather aims to reveal facts and circumstances that occur at the time of the study. From the results of the discussion, it shows that the balanced scorecard method translates performance measures that have four indicators, namely in the financial perspective shows fluctuating numbers, the customer perspective shows good results, the internal business process perspective shows that the company has carried out an innovation process such as the concept of making furniture following current developments, the growth and learning perspective shows good company performance conditions because it can improve the quality of its employees. From the discussion above, it can be concluded that the use of the balanced scorecard method can be used as a benchmark for the success of a company. In order to be applied properly to the company, improvement efforts are needed both internally and externally.

This study aims to analyze various ideas in marketing products by utilizing efficient technology. In today's digital era, the use of information and communication technology is key in marketing strategies. This study uses a descriptive analysis method by collecting data from relevant literature and case studies of companies that have successfully implemented technology in marketing. The results of the study indicate that the use of social media, e-commerce, and data analytics are some effective strategies in increasing sales and expanding market reach. In the ever-growing digital era, companies must continue to innovate in their marketing strategies to stay competitive. This article analyzes various ideas in marketing products by utilizing efficient technology. The main focus is on the use of digital technologies such as social media, data analytics, and marketing automation to increase the effectiveness of marketing campaigns. In addition, this article also discusses the importance of understanding consumer behavior and market trends to develop targeted marketing strategies. By adopting efficient technology, companies can reach a wider audience, increase customer interaction, and ultimately, increase sales and customer loyalty.

A company is an entity that aims to achieve targets effectively and efficiently, where human resources (HR) play a crucial role as the main asset. For this reason, a job analysis is needed that includes an understanding of the responsibilities, authority and obligations of HR. From this analysis, companies can develop more specific job designs so that tasks can be carried out according to their respective skills and authority. The work design aims to explore topics related to the field of study, contribute to knowledge, and increase understanding of the topic being researched. This process involves qualitative research methods with a case study approach. Data was collected through in-depth interviews and document analysis, with a focus on in-depth analysis related to the topics studied. The job design includes strategic planning stages, developing new products and services, as well as increasing HR competency and productivity. SWOT analysis is used to identify a company's strengths, weaknesses, opportunities and threats in the market. Based on the results of the analysis, the company formulates an innovation strategy in products, processes and marketing. Human resource development is a top priority, including training, career development, and creating a work environment that supports creativity. HR management is also supported by a digital-based performance management system to increase organizational efficiency. Performance evaluations are carried out periodically to assess the effectiveness of strategy implementation and adjust necessary steps. This approach aims to achieve sustainable growth and strengthen the company's competitiveness in the global market.

This study aims to explore the challenges in learning Arabic in schools and offer solutions through the Task-Based Learning (TBL) approach, cooperative learning, and the use of digital technology. A qualitative approach is used with data collection techniques in the form of observation, interviews, and documentation. Observations are conducted to observe the practice of learning Arabic in the classroom, interviews are conducted with teachers, students, and parents to explore their perspectives on the challenges faced, while documentation is used to collect supporting data such as syllabus and evaluation results. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that the task-based approach and student collaboration are effective in improving speaking and listening skills, as well as increasing student motivation and engagement. This approach creates a dynamic and relevant learning environment, encouraging students to be more active in using Arabic in everyday life.    

The implementation of Minimum Completion Criteria (KKM) in the Independent Curriculum is one of the important problems faced by educational institutions, including madrasas, in efforts to improve the quality of education. KKM is the minimum standard score that must be achieved by students to be declared complete in a subject. In the context of the Independent Curriculum which emphasizes learning based on the potential and uniqueness of students, the implementation of KKM faces several challenges, such as difficulties in more flexible assessments, differences in student ability levels, and limited resources available in madrasas. This study aims to identify the challenges faced by madrasas in implementing KKM and find solutions that can be applied to overcome these problems. The results of the study indicate that the main challenges include a lack of understanding of the implementation of KKM in line with the principles of the Independent Curriculum, as well as difficulties in compiling fair and appropriate assessments. Several proposed solutions include training for educators, developing a more inclusive assessment system, and increasing cooperation between madrasas and other educational institutions. With the implementation of these solutions, it is hoped that KKM can be implemented more effectively, so that it can support the success of the Independent Curriculum in madrasas.

The application of fiqih jinayah in Aceh is the implementation of Islamic criminal law regulated in Qanun Jinayat as part of the implementation of Islamic law in the region. This is based on the special authority granted by Law Number 11/2006 on the Government of Aceh. Qanun Jinayat includes various criminal provisions such as hudud, qisas, and ta'zir that regulate certain offenses, including zina, gambling, alcohol consumption, and khalwat. Punishments include flogging, fines, and imprisonment. However, the implementation of fiqh jinayah in Aceh faces various challenges, such as resistance from certain groups, limited public understanding, and issues of compatibility with human rights principles. On the other hand, this implementation is considered successful in reducing the level of certain crimes and strengthening the Islamic identity of the people of Aceh. Thus, fiqih jinayah in Aceh is an example of how Islamic law can be integrated into the national legal system, although it requires evaluation and adaptation to ensure its implementation is fair, transparent, and in accordance with the social context of the community.

Currently we have entered the era of digitalization or what is called the modern era. Technology is developing rapidly, especially in the field of online buying and selling that It makes it easier to access all the necessities of life. In Indonesia, there are many online sales and purchase applications, one of which is the Shopee application which provides various kinds of life needs ranging from food, clothes, household appliances and even tertiary needs (cars, motorcycles, and so on). Where shopee also provides various ways to pay, from on-site payment (COD system) when the goods are in the hands of the buyer, bank transfers, shopeepay transfers and even provides spaylater payments where this payment is made without having to pay immediately for the goods purchased or also called a credit system which of course is based on the terms and conditions that apply in the spaylater system. This research uses qualitative data, obtained from literature from various sources. The sources used are processed from the analysis of various journals, articles, reports and information related to the review of muamalah fiqh on the case of online purchases with credit system payments offered by Shopee through the "spaylater" feature.

Penelitian ini bertujuan untuk mengetahui dan melakukan penelitian mengenai pengaruh citra merek dan persepsi harga terhadap keputusan pembelian Uniqlo di Kota Palembang. Populasi dalam penelitian ini menggunakan 132 responden yang merupakan konsumen Uniqlo di Kota Palembang. Metode yang digunakan adalah metode purposive sampling dengan menyebarkan kuesioner secara online. Penelitian ini menunjukkan hasil bahwa Citra Merek mempunyai pengaruh positif terhadap Keputusan Pembelian Uniqlo di Kota Palembang dan Persepsi Harga mempunyai pengaruh positif terhadap Keputusan Pembelian Uniqlo di Kota Palembang.