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This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

Modern society is faced with risks inherent in its life. This risk comes from the technological uncertainty developments, especially in transportation modes. Gojek be a solution to the uncertainty several aspects by conventional transportation modes. This study uses a phenomenological approach, which places phenomena from the actors point of view and uses the risk society theory introduced by Ulrich Beck as an analytical tool. The concept used is reflective modernity and the boomerang effect that drivers and customers face respectively as users of the Gojek application. Informants are Gojek users consisting of customers as well as drivers. This research used interview, observation, and documentation techniques as primary data, while the secondary data used literature study techniques. Based on the results, it was found that several certainty factors were obtained by Gojek customers, including time, convenience, cost and security. This factor is referred to 'reflective modernity', where this factor becomes a reflection on the uncertainty of conventional transportation. However, for the record, security is also a risk if the goods ordered through Gojek are taken away by the driver. On the other hand, Gojek drivers get uncertainty risk factors, such as fictitious orders, and service discrepancies with customer ratings. This condition is referred to 'boomerang effect' where the risk returns to the main actor. As a solution, the company provides a feature to deal with fictitious orders and a rating feature by users.

Research using this qualitative method has the aim of knowing the application of digitization of accounting in MSME bookkeeping in the Nginden Jangkungan Village, Surabaya, and increasing understanding of the importance of digitalization in MSMEs. The population used in this study were MSMEs in the Nginden Jangkungan Village, Surabaya, and the samples were taken using a random sampling technique. The results of this study indicate that there are still several MSMEs that have not implemented a digital accounting system due to the lack of information they obtain to implement the system. However, several MSMEs have successfully implemented this digital accounting system. The existence of application of digital accounting can improve the performance of MSMEs in the Nginden Jangkungan Village area, Surabaya. The use of this digital accounting system can simplify the process of recording and reporting finances, avoiding the risk of data loss.

This study aims to find out the difficulties experienced by students in learning English in elementary schools. Analysis of student difficulties was taken from the perspective of observing the teacher when students were learning English in elementary schools. Data collection techniques were carried out through questionnaires via the G-Form, which were distributed via social media with a target of 150 teacher respondents. From the questionnaire carried out by elementary school teachers, it can be concluded that the difficulties experienced by students in learning English at elementary school are inferred. achievement is the unachievedness of students who are not in accordance with the desired target. The difficulty factor in learning English is influenced by internal and external factors. From the results of this study a solution can be found that can be carried out by education in the future. Because English in this globalization era has an important role in various aspects.

The first education children get comes from their closest environment, namely the family environment, especially parents. Parental education is considered to have an influence on student learning achievement. The purpose of this study was to determine whether the level of parental education has an influence on student learning achievement at SD Islam AL Falah Bukittinggi. The method used in this research is quantitative method with simple linear regression statistical technique, with a significance level value of 5% or 0.05%. This research data was obtained by distributing questionnaires to parents to see the level of parental education and giving knowledge tests to students to measure the level of student achievement. The sample of this study were 23 students of class II of Al Falah Islamic Elementary School Bukittinggi. The results showed that grade II students of SD Islam AL Falah Bukittinggi who have high learning achievement do not always come from children who have parents with high educational backgrounds.  

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.

Malnutrition has always been a global problem and is the main cause of child mortality in developing countries. Nutritional status is a measure of success in meeting the nutritional needs of toddlers which can be seen from the achievement of toddler's weight. The short-term effects of malnutrition on toddlers are physical growth disorders in children, metabolic disorders, brain development disorders, and intelligence disorders. In the long term, malnutrition will cause a decrease in learning outcomes and cognitive abilities, decreased immunity, the risk of developing diabetes, heart and blood vessel disease, obesity, stroke, cancer, and disability in old age. To find out about the growth and development of early childhood, especially in relation to the development of early childhood nutritional values, regular measurements of the height and weight of toddlers from an early age are carried out through Posyandu activities. Toddler height and weight data will be grouped according to the nutritional characteristics of each toddler. In this study, infants will be clustered based on their nutritional characteristics using the K-Means algorithm clustering method. Based on the evaluation results, the number of clusters 3 is more optimal than the number of clusters 5 in the toddler dataset used in the study. It is hoped that the research results obtained can serve as a basis or recommendation material for posyandu throughout Indonesia to determine the nutritional status of the under-five age group, so that the handling is more appropriate and can help prevent malnutrition in under-fives.

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.

The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.    

The study aimed to analyze the concept of a Limited Liability Company after the enactment of Law Number 11 of 2020 concerning Job Creation, especially concerning the concept of capital association paradigm. This normative legal research uses a statutory, conceptual and comparative approach. The results shows that after the enactment of the Job Creation Law, there is a new form of legal entity, namely an Private Company which is specifically for MSE actors with the aim of facilitating business development for MSE actors by being able to form a legal entity with only one person as the founder/shareholder. This has indicated a change in the paradigm of Limited Liability Companies as a capital association. It is in the form of expansion of the concept of a Limited Liability Company where the establishment of a Private Company for MSEs was founded by 1 (one) person. This is nothing new considering Article 7 paragraph 5 and paragraph (7) of the Company Law that a company can be established only by one shareholder as in the establishment of BUMN and BUMD which is also regulated in the BUMN Law and PP. 45 of 2005 which allows the shares of Persero to be wholly owned by the state.

The purpose of writing this article is to compare the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act. The comparison includes the similarities, differences and advantages and disadvantages of each of these laws and regulations. The sources of legal materials used are primary and secondary legal materials. The data collections uses literature study techniques and data analysis. Based on a comparison of the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act regulations regarding the crime of incest which can be input for the renewal of Indonesian Criminal Code regulations. That way, the regulation of incest crimes in Indonesia will be better.

:  Limitations in komputer network practicum, causing only relying on theory and tests. During the pre-test, there were 8 students whose learning outcomes had not been completed. This study aims to improve student learning outcomes using project-based learning models. The object of this research is students in the 4th semester of komputer education, FKIP, Universitas Mulawarman. The software used in making the project is a Cisco packet tracer with a choice of komputer network projects. The type of research used is classroom action research in the form of projects and tests to get maximum learning outcomes. Learning outcomes are obtained from a combination of project scores and tests from cycle I and cycle II. Based on the research results in cycle I and cycle II, it can be concluded that there is an increase in student learning outcomes through the application of project-based learning. Suggestions for research need to examine other variables such as creativity and learning activities because project-based learning requires a lot of observation of group work in monitoring. in the classroom

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant

This research discusses the development of industry 5.0 and its impact on the Indonesian economy. Industry 5.0 is a concept that integrates artificial intelligence, robotics, automation, Internet of Things (IoT), and other technologies to create more efficient and connected production systems. This study aims to analyze how the implementation of Industry 5.0 has affected Indonesia's economic sector and the challenges faced in adopting this technology. A comprehensive literature review was conducted to understand the global developments of Industry 5.0 and then applied in the Indonesian context. This research also highlights aspects such as digital infrastructure, workforce skills, and government policies that support or hinder the development of Industry 5.0 in Indonesia. It is hoped that this research can provide valuable insights for policy makers and stakeholders in understanding the contribution of Industry 5.0 to the Indonesian economy and formulating appropriate strategies to encourage sustainable economic growth.

Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

This study aims to find out and analyze the role of the police in tackling illegal drug trafficking and find out what obstacles the police face in dealing with illegal drug trafficking at the Gorontalo City Police, based on the title raised in this study, researchers see the weakness of Indonesia's defense From the invasion of things that endanger society, thousands of illegal drugs have been circulating throughout Indonesia. This study uses empirical methods. The data collection process examined by researchers in this study were primary data and secondary data. Data collection techniques that support and relate to this research are interviews, observation and literature studies..The results of this study indicate that the cause of people becoming perpetrators of illegal drug distribution is because they want to get rich quickly, perpetrators take advantage of the lack of public knowledge about illegal drugs and the correct distribution mechanism according to the rules. There are several factors that support perpetrators involved in illegal drug trafficking. , namely: Economic factors and environmental and social factors. Illegal drug distribution in Indonesia is regulated in Law no. 36 of 2009 concerning health. The free circulation of illegal drugs in Indonesia has turned out to be used by many elements to gain large profits. Some transactions also occur online. The opportunity to buy cheap drugs and sell them at high/profitable prices is the motive of several individuals who have been caught in illegal drug trafficking. This will not happen if people are educated about economics and law. This is a joint responsibility of the government, the community, BPOM and the Indonesian National Police.

The concept of tolerance is an important thing to study, especially in a pluralistic society with different ethnicities, nations, races and religions.  This study discusses the concept of tolerance from the viewpoint of Ahlussunnah wal Jamaah, in order to examine the concept of tolerance in literature from the Nahdhatul Ulama, Muhammadiyah, and Islamic Unity fronts (FPI) so that it can be implemented in life, especially in Islamic education learning.  The research method used is a qualitative method with a literature study approach.  The results of the study show that from the perspective of Ahlussunnah wal Jamaah tolerance is an important principle in building brotherhood and harmony among religious communities by emphasizing the importance of equality in rights and obligations without discrimination.  In line with that, the application of the concept of tolerance in PAI learning can be through religious education curriculum content which is not only dominated by worship and belief material, but material about the harmonious life of fellow human beings which is implemented through religious tolerance.  Instilling the concept of tolerance in PAI learning can also be implemented with an emphasis on PAI teachers in tolerance learning practices and assisted by significant learning materials that assist in tolerance learning both in early childhood education, elementary schools, junior high schools, high schools even in  study bench.

This study aims to analyze the marketing strategy used by Kedai Geprek Niki in facing business competition in the digital era. This study uses qualitative research methods by interviewing the owners and customers of Kedai Geprek Niki. The results show that Kedai Geprek Niki still uses word of mouth marketing as the main method to develop its business. This is done by ensuring quality food and good service to increase customer satisfaction and make them recommend Kedai Geprek Niki to their friends and family. In order to increase customer satisfaction, Kedai Geprek Niki also pays attention to service aspects. They provide special training for their staff to provide good and friendly service to customers. Kedai Geprek Niki also pays attention to aspects of cleanliness and environmental comfort. Based on the results of this study, it can be concluded that Kedai Geprek Niki has managed to survive in the digital era by adopting a marketing strategy that is in line with current business trends. They leverage technology and strengthen their word-of-mouth marketing strategy by focusing on product and service quality.  

Papungan’s one of the villages in Blitar Regency where most of the population are farmers and mostly cultivate rice crops. The effort was made by farmers to meet the needs of the community, but still in limited quantities. From the results of interviews with farmers in Papungan village, they complained a lot because the rice crop was still relatively low, due to the scarcity and high price of fertilizers. By making PGPR (Plant Growth Promoting Rhizobacteri) organic nutrients, it is a consortium of bacteria that actively colonize plant roots which play an important role in increasing plant growth, crop yields and land fertility. This study aims to optimize the profitability of rice farming in Pappungan Village. The results of the profit optimization calculation using the Goal Programming method. This study uses primary and secondary dta, and the purpose of this study aims to solve the problem of limited resources optimally with the Goal Programming method. Based on the results of the discussion of calculations using the goal programming method, the conclusion of the optimization of rice crops and applied using LINGO software, obtained optimal results, namely Z = 424.7647 with three goals achieved, among others, the production yield reached 27,640 Kg and the selling price of rice crop production reached Rp 18,000 / Kg with production costs required for rice crop production for per hectare of Rp 61,980,000. For the results of the goal achieved (goal) optimization of crop patterns, Papungan Village farmers are recommended to plant type B rice.

The research study conducted by this author was motivated by the existence of the teachings of al-Hallaj's philosophical Sufism, especially the hulul, which is often misunderstood and seen as a practice leading to apostasy and because the pioneer was executed on charges of apostasy. Al-Hallaj has been better known as a Sufi who violates religious boundaries (apostate). While some circles also judge, al-Hallaj's mistake, because he had opened up divine secrets, which should have been covered up. The method used in this research is library research, which is a study whose subject is library literature which is summarized through a book, journal and previous studies. The results of this study indicate that the specialty of Sufism in Islam is that with the approach of Sufism by the Sufis, Islamic teachings have succeeded in penetrating to various parts of the world, being accepted and embraced as a religion whose truth is believed to be true without violence and war. The controversy over the teachings of Al Hallaj is that Al Hulul, Nur Muhammad and the unity of all religions, which if heard or read at a glance, let alone the common people without thinking they can accept it outright, but if examined more deeply it will appear to be a teaching. which is misleading, because it contradicts the Qur'an al-Sunnah.