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Budgeting is a crucial element in managing a company’s finances, as it provides clear and structured direction for decision-making and resource allocation. With effective budgeting, a company can optimize the use of its funds, minimize the risk of bankruptcy, and improve overall financial performance. This article aims to discuss the importance of budgeting in financial management, highlighting its role, benefits, and the challenges associated with its implementation.    

This paper studies the microeconomic theories of Abu Ubayd and Al-Syaibani. Although these two figures have different views on how to deal with economic problems, especially microeconomics, both have the same goal of wanting to improve the welfare of the people and get the pleasure of Allah SWT. The writing of Abu Ubayd and Al-Syaibani's microeconomic theory aims to show the public that the differences of opinion of Islamic economic thinkers are a good attitude because it is part of science and can be applied in real life. This journal uses a qualitative approach. The type of research conducted is library research. Library research is a type of research in which all data comes from written materials such as books, manuscripts, journals, and related documents. Abu Ubayd argues that international trade that is too free, namely by imposing zero tariff fees, will hinder the country's economic growth because in Islam there is no concept of free trade (even though the imported goods are purchased goods). As-Syaibani's economic thinking is used to build employment or entrepreneurship today, where many MSMEs are productive and become indicators of the nation's economy.

Penelitian ini menganalisis bagaimana koperasi multi pihak menghadapi tantangan dalam era digital, khususnya di tengah perkembangan teknologi informasi dan persaingan dengan platform-platform digital. Koperasi multi pihak memiliki karakteristik khusus, di mana keterlibatan berbagai pihak dengan kepentingan berbeda menjadi nilai tambah sekaligus tantangan tersendiri. Penelitian ini akan mengidentifikasi tantangan utama serta peluang yang dapat dioptimalkan melalui transformasi digital untuk memastikan keberlanjutan dan relevansi koperasi di era ini. Hasil dari analisis menunjukkan bahwa transformasi digital memiliki dampak positif yang signifikan dalam meningkatkan efisiensi dan daya saing koperasi.

The development of men's participation in family planning, especially in the use of contraception, over the last 12 years in Indonesia has not shown a significant increase. Meanwhile, based on data from the 2019 BKKBN, it is stated that men's participation in family planning programs is much lower. The aim of this study was to determine the factors that influence men's participation in using the vasectomy contraceptive method. The type of research used in this research is quantitative research with a cross sectional study design. Based on the research results, it shows that the majority of the sample tribe supports the use of vasectomy contraception, namely 31 people (63.3%) and the minority of the sample does not support the use of vasectomy contraception, namely 18 people (36.7%). Bivariate analysis found that there was no relationship between ethnicity and participation in the use of the vasectomy contraceptive method in the Polebungin District Health Center Area.  Bontomanai District. Selayar Islands, South Sulawesi in 2024

Islamic boarding school as a development of knowledge about Islamic teachings. Knowledge and in-depth understanding of halal principles in production and consumption in accordance with Islamic law. Halal literacy is very important to ensure that products in circulation comply with halal regulations. Bangkalan is one of the districts on the island of Madura, which is famous for its strong Islamic culture, and the many Islamic boarding schools which play an important role in social life and community education, where many Islamic boarding schools are a challenge in implementing halal principles for the environment around Islamic boarding schools. With the development of halal literacy, the aim is to increase understanding and application of halal principles through various education and training programs, outreach and other activities. This research focuses on the contribution of Islamic boarding schools in developing halal literacy at Islamic boarding schools in Bangkalan. Halal literacy includes a deep understanding of products and services that comply with Islamic law. The aim of this research is to identify forms of Islamic boarding school contribution in developing halal literacy in Bangkalan Regency. It is hoped that the results of this research will provide new insights to increase the role of Islamic boarding schools in strengthening halal literacy in society. This research uses a qualitative approach with a study method that focuses on several Islamic boarding schools in Bangkalan Regency which are considered to have a significant role in developing halal literacy. Data was collected through in-depth interviews with Islamic boarding school caregivers, students and other relevant parties, as well as through direct observation of activities related to halal literacy.

Students often perceive math as a difficult subject, especially in primary school, even though it is a basic subject in everyday life and the advancement of science. Low learning outcomes result from this viewpoint as it undermines students' motivation and interest in learning math. This research looks at how the use of cutting-edge learning resources, such as Worldwall, can help students to understand and be more engaged in math, especially when it comes to division. The use of media can improve students' motivation, engagement and learning outcomes while helping them to overcome challenges related to understanding complex mathematical ideas. This research suggests that teachers use online learning tools such as Worldwall to make math lessons more interesting and dynamic.

Bali is a renowned tourist destination that attracts visitors from around the world, particularly for its natural beauty, rich culture, and delicious cuisine. The increasing number of tourists in Bali has driven rapid growth in the culinary industry. In Denpasar City, selecting the right location is a key factor for the success of culinary businesses, as each location has different characteristics and potentials. This study employs the Multiple Attribute Decision Making (MADM) model, combining the Simple Additive Weighting (SAW) and Technique for Orders Preference by Similarity to Ideal Solution (TOPSIS) methods, to determine the optimal location for culinary businesses in Denpasar City. Data were collected through surveys of 154 culinary business owners, considering eight criteria: Accessibility, Visibility, Traffic, Facilities, Expansion, Environment, Competition, and Regulations. The study's findings indicate that both SAW and TOPSIS methods identify high population density areas as the best choice. The SAW and TOPSIS method provides the highest preference value of 0,8815 and 0.7082 respectively, making it the more effective method for recommending optimal culinary locations in Denpasar City.

This research is based on the limited use of learning media among teachers, although the media is important to support 21st century learning that should utilize technology. The lack of special media for multiplication materials in grade III of elementary school causes learning to be less in line with the stage of cognitive development of students. Usually, teachers use lecture methods and multiplication tables, which makes students tend to only listen and memorize. As a solution, researchers developed the Interactive Multiplication Stacking Board media, which aims to facilitate the understanding of the concept of multiplication through the repeated multiplication approach so that students can understand the concept of multiplication concretely. This research aims to design, develop, and test the feasibility of the learning media. The method used is Design-Based Research with the Reeves model, which includes problem identification, prototype development based on relevant theories, as well as product testing and improvement through validity tests and repeated trials. The final result of this research is the Interactive Multiplication Stacking Board learning media that is ready to be used to support multiplication learning in class III in elementary school.

Dhuha prayer mentoring as an effort to develop students' character at SMKS Karsa Mulya, Palangka Raya City through the Participatory Action Research (PAR) approach. This study aims to explore and understand the impact of Dhuha prayer practices on students' character development, including attitudes of discipline, responsibility, and spiritual values. Students involved in this program showed an increase in discipline and responsibility towards worship and schoolwork. In addition, Dhuha prayer activities also strengthen social bonds between students, creating a more harmonious learning environment. The results of the study showed that routine Dhuha prayer mentoring was able to increase students' religious awareness and improve their behavior in academic and social contexts. Students involved in this program showed an increase in discipline and responsibility towards worship and schoolwork.

This study aims to analyze the efficiency of the curriculum of Islamic universities in Indonesia in ensuring the readiness of students to enter the workforce, by reviewing the role of Islamic religious education in improving intellectual competence. Through a literature study approach, this study identifies the challenges and opportunities faced by Islamic universities in integrating religious values ​​with the intellectual and professional needs of students. The main focus of this study is the effectiveness of the curriculum in balancing theoretical aspects of religion and practical skills needed in the workplace. This study found that the curriculum of Islamic universities in Indonesia has attempted to adopt an integrative approach that combines religious education with the development of soft skills and hard skills that are relevant to professional careers. However, there are still some weaknesses in the implementation, such as the lack of curriculum adjustment to the dynamics of the labor market, as well as the imbalance between religious education and practical skills. The results of this study indicate that Islamic religious education has an important role in shaping the character and professional ethics of students, which are the main capital in entering the workforce. Therefore, increasing the efficiency of the curriculum through collaboration between academics, industry practitioners, and policy makers is needed to ensure that students' intellectuality is in accordance with the demands of the workplace. This study contributes to the academic discussion on the reform of Islamic higher education curriculum and emphasizes the importance of Islamic religious education in producing graduates who are not only intellectually competent, but also have strong ethical values ​​to face professional challenges. The implication of this study is the need for a more flexible and adaptive curriculum strategy to improve the competitiveness of Islamic higher education graduates in the global job market.

Cervical cancer remains a major health problem with a high proportion of diagnoses in advanced stages. At the Gayamsari Community Health Center, IVA and HPV DNA tests are implemented as primary screening to prevent cervical cancer. This study aims to determine the effectiveness of the IVA test and HPV DNA in early detection of cervical cancer. The approach in this research is qualitative with a case study type. This subject selection was carried out on women who had previously had sexual relations and were vulnerable to HIV exposure at the Gayamsari Community Health Center. The methods used to collect data are observation, interviews and documentation.

This study examines the implementation of Law Number 8 of 2015 within the context of the General Election Commission's (KPU) strategy to increase young voter participation in simultaneous regional elections (Pilkada).  Employing a normative juridical research method with a statutory approach, this analysis investigates the legal basis and KPU's strategies in efforts to enhance young voter engagement.  The research findings indicate that Law No. 8/2015 and PKPU No. 8/2017 provide a comprehensive legal basis for the KPU to implement strategies for increasing young voter participation through various programs such as school-based socialization, social media campaigns, and collaborations with youth organizations and educational institutions. Factors influencing the effectiveness of these strategies include internal aspects such as human resources, knowledge management, and financial support, as well as external factors such as public political awareness, effective communication, and public response. This research concludes that while the legal framework is adequate, more detailed regulations regarding young voters are still needed, and the strategies implemented by the KPU are in line with existing laws.

History learning based on local history makes a significant contribution to students' learning development because the learning process becomes more varied and enjoyable. The Tama Maus tradition among the Bana Bikomi people can be a part of local history used in the history learning process at school. In this study the author analyzes the Tama Maus tradition as learning material based on local history, which can introduce various knowledge about life during the kingdoms in Indonesia as depicted in the process of implementing the Tama Maus tradition.

Sijukkot plants grow widely in the highlands of Lake Toba, the largest volcanic lake in the world. This plant, with the Latin name Lactuca indica L., grows abundantly in Dairi, Pakpak Bharat, Samosir and Humbang Hasundutan districts. Sijukkot has been proven to have made people in the Lake Toba area less susceptible to disease. Sijukkot contains many high chemical compounds in the roots, stems and leaves. For example glycosides, cardeolin, polyphenols, saponins, cardenolin, polyphenols, flavonoids and tannins. ( Molecular Docking ) is one of the simplest and most frequently used structure-activity based virtual methods. The purpose of this journal review is to determine the secondary metabolite compounds contained in the medicinal plant sijukkot to be developed as a fever reducer The research method used is a library study and literature review with the keywords molecular docking of secondary metabolite compounds of sijukkot as a medicinal plant to reduce fever, in the period 2020-2022. The results obtained were 5 secondary metabolite compounds which have potential as fever reducers and antioxidants. The conclusion is that ethanol extract and sijukkot leaves have high levels of phytochemicals which are good as formulations for fever medicine, antioxidant, antibacterial and can reduce sugar levels

The purpose of this study was to develop AKM model mathematics questions using the Yogyakarta cultural context to determine the profile of mathematical literacy of high school students. This type of research is a design research type of development study using an emphasis on repeated cycle development using formative evaluation. This study developed a set of AKM model mathematics questions, with preliminary and prototyping stages. The subjects of the study were class X students of MAN 2 Wonosobo and were determined by partner teachers. Data analysis techniques used document analysis, walk through analysis, and test result analysis. The results of the study showed that: 1) a set of AKM model mathematics questions using the Yogyakarta cultural context that were compiled had met the valid criteria using the Formative Evaluation flow. 2) the results of the study of the profile of mathematical literacy of students in the field test subjects revealed that there were many students who had not completed, especially in the employ category where only 15% (6 out of 40 students) had completed it, namely on question number 8. Likewise in the formulate and interprete categories, both of which were no more than 17.5% of students who managed to get the maximum score. Likewise, in the content category, it can be seen that no more than 15% (6 out of 40 students) were able to obtain the maximum score on question number 8. Meanwhile, in the algebra domain, at least 32.5% (13 out of 40 students) managed to obtain the maximum score, namely on questions 23, 24 and 25. The same thing in the data domain can be seen to be higher than the number domain and geometry domain, although the percentage is quite low, namely 27.5% (11 out of 40 students) who obtained the maximum score.

Clustering is one of the fields of study that discusses data. Clustering is used to find and group data based on its traits or characteristics. Clustering can also be used for class-identified data. However, the clustering method automatically clusters the data before the class identifier is known. Based on the data obtained, the city of Medan, which has a population of approximately 2,460,858 people and an area of 26,510 hectares or 3.6% of the total area of North Sumatra Province, is classified as Flood-prone (BPS). Floods that occur almost 10 to 12 times a year in Medan City are influenced by the condition of the downstream Deli and Belawan rivers. Based on the results of the k-means clustering that has been carried out, the areas that are safe from flooding are the districts of Meddan Amplas, Medan Denai, Medan Area, Medan Kota, Medan Petisah, Medan Perjuangan, Medan Tembung, Medan Deli, and Medan Labuhan. Areas prone to flooding are Medan Tuntungan, Medan Sunggal, Medan Helvetia, West Medan, and Medan Marelan. Meanwhile, the areas most prone to flooding are Medan Johor, Medan Maimun, Medan Polonia, Medan Baru, Medan Selayang, Medan Timur, and Medan Belawan based on the evaluation of the accuracy of the silhouette method of 0.9 and can be declared significant.

The main objective of this research is to analyse the extent of the application of sharia accounting in the management of zakat in zakat institutions. This research uses a qualitative approach with literature study as the main method. The qualitative approach was chosen because it allows to deeply explore abstract concepts such as Islamic accounting, zakat, and financial management, as well as their interconnections. Based on the findings of this study, it can be concluded that Islamic accounting has a crucial relationship and role in the management of zakat. The application of sharia principles such as al-amana, al-adl, and al-khas in zakat accounting not only ensures transparent and accountable fund management, but also increases public trust in zakat institutions. Good accounting practices such as segregation of funds, preparation of transparent financial statements, and independent audits are key in realising effective and efficient zakat management.

This research aims to analyze the impact of the merger of Bank Syariah Indonesia (BSI) on employees and customers, using a literature review method that follows PRISMA guidelines. Data were collected from Google Scholar with related keywords, yielding 6,590 results, and 10 relevant articles were selected based on inclusion and exclusion criteria. The research results show that the merger of three state-owned sharia banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah aims to increase competitiveness and efficiency in the national financial system, as well as provide better services to customers. In this merger, employees experience changes in organizational structure and work culture, and welfare, which requires a process of adaptation and adjustment. Meanwhile, the impact for customers of this merger is to offer convenience and comfort in banking services. Overall, this merger has had a positive impact in terms of improving service quality and satisfaction for both BSI employees and customers.

"Capital Structure Analysis of the Financial Performance of Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period (Case Study of Pt Blue Bird Tbk)". under the guidance of Mrs. Dr. Milka Pasulu, SE., M.Si, and Fausiah, S.E., M.Si. This research aims to determine the effect of capital structure policy on the financial performance of PT Blue Bird Tbk. The research sample is the 31 December financial report regularly for 5 years in accordance with the research period required for the periods 2018, 2019, 2020, 2021 and 2022 (The financial report as of 31 December is a financial report that has been audited). The results of the analysis found that the company PT Blue Bird Tbk for the 2018 – 2022 period, where analysis of capital structure policies to measure financial performance obtained poor results. Regarding this, the values ​​obtained from DER, DAR, ROA and ROE measurements experience fluctuating percentages (rising and falling).

“Analysis of Future Value and Present Value on Profit Growth of Hydro Coco Products at PT. Sanghiang Perkasa (Kalbe Nutritional Kn7) Jalan Kima Makassar.” Supervised by Meldilianus N J Lenas and Ihsan Guntur. This study aims to analyze the impact of Future Value and Present Value on the profit growth of Hydro Coco products at PT. Sanghiang Perkasa. The research sample consists of primary data from financial reports for the 2019-2023 period, which will be analyzed using the SmartPLS analysis tool. The analysis results reveal that Future Value (FV) has a significant positive effect on profit growth, and Present Value (PV) also has a significant positive effect on profit growth. The FV and PV analyses can help the company evaluate investments by considering cash flows to optimize the profit growth of PT. Sanghiang Perkasa’s Hydro Coco products in the future.