Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that Leverage has a negative effect and Profitability has no effect on Bond Ratings.
Education plays an important role in all aspects of human life. Education is the most effective tool to improve the quality of individuals to be more productive. Competition between formal educational institutions, especially at the Vocational High School (SMK) level, so that schools compete to improve the quality and quality of education to attract attention and seize market share and offer the services provided. Therefore, schools must design strong marketing strategies in order to make students interested and satisfied with the services provided. Several aspects that affect student satisfaction such as education costs, location and quality of service. This study aims to determine and analyze which factors are the most dominant influencing student satisfaction among education costs, location and service quality. The population in this study were 855 students at SMK PAB 2 Helvetia. With the Slovin formula, the number of samples obtained is 86 students of SMK PAB 2 Helvetia. Data were taken by distributing questionnaires to students which were then measured using a Likert scale. The data analysis technique used Multiple Linear Regression. This study uses SPSS 20 as data processing. The results showed that simultaneously the cost of education, location and service quality had a significant positive effect on student satisfaction. While partially the cost of education, location and service quality have a significant positive effect on student satisfaction.
Archiving is a process or activity that starts from creation, receipt, collection, regulation, control, maintenance, care, and storage as well as evaluation according to a certain predetermined system. As time goes by and also the many activities that have been carried out at PT Pelindo IV (Persero) Balikpapan Branch, more and more archives have been created. The purpose of this study was to find out the causes of archive management and to find out the efforts made in overcoming obstacles to archive management in the HR and general division at PT Pelindo IV (Persero) Balikpapan Branch. The type of research used in this research is descriptive research with a qualitative approach in which data is collected through observations, interviews, and documentation. Based on the research results, several things can be improved for more efficiency and effectiveness in archiving 1) What can be improved is the system currently used. Pelindo IV (Persero) Balikpapan Branch, namely the system regarding this is quite good, it's just that in recovering it is still difficult to find because letters are in other classification sections such as payment archives in the information system classification. 2) Tools and equipment used in managing archives are wooden and glass cabinets. The arrangement is still disorganized because the order folders are just piled up. The archive storage space is too small so many archives accumulate and cannot be put in the cupboard. 3) There are still many archives whose duration of archive destruction is too long, considering the number of incoming documents or document production is quite high and quite a lot because archives that are old and no longer needed will be destroyed within a yearly period.
Humans are basically spiritual beings. Because, a person can mentally react to something. Humans have always tried to relate to the divine. So the relationship with the god is in the form of worship. The concept of worship in both the Old and New Testaments is the same concept. The Hebrew word for century and the Greek for the beginning of latreia denote the occupation of slaves. And to perform "worship". Before Allah, then His servants must bow down in fear of adoration full of awe, awe and respect. This is the concept behind one's operation in every sacrificial activity in every ministry. Likewise with the implementation of public worship believing in the Lord Jesus. Human sacrifices given as thanksgiving offerings to God are part of worship. No after service offers. This is because the offer is not simply a symbol of giving with what one has, whether in money, or in kind, or in some other way. But the best thing about an offer is that to whom the offer is made the Lord Jesus must be based on faith or the right foundation of a gift from someone else or for some other purpose. Almost all forms of worship are carried out by Sunday schools for children, youth, youth, mothers, fathers, parents, Sunday services and other services bringing offerings of thanks for being part of the service. But the gift must be well understood and taken seriously.
The purpose of writing the article is to analyze the functions and roles of BKN, the role of BKN in preventing corruption for civil servants, and the implementation of corruption prevention policies or programs in the field by BKN in efforts to prevent civil servant corruption. Employees are workers both physically and mentally and their presence is needed because they are one of the most important means of effort to achieve certain goals. The writing method that we use in writing this paper is normative juridical, namely an approach through researching doctrinal laws using secondary data sources. The BKN as an institution of the Government of the Republic of Indonesia to better manage government personnel. The BKN was established to function not only to collect administrative data, but to develop the competence of civil servants in a more effective way so that they can provide support for development missions, governance, and public services. Corruption is the root of the country's problems and is the most important cause of poverty, therefore it must be dealt with. The causes of corruption very often occur such as the absence of strict sanctions, weak religious and ethical education, lack of education, bad environment, radical change, poverty, and the state of society. BKN is an institution that has the authority and controls the implementation of ASN administration standards, norms, procedures and criteria, staffing employees, organizing training and developing the field of HR management as well as conducting inspections. official duties, etc.
Keywords : Corruption, Government institutions, Civil Servants.
In the archive management system in a company, it is necessary to renew the archive management so that the records can be managed properly. The problem in this study is that the archive management system at the PT INSURIN Balikpapan Certification section can still be said to be less than optimal, due to the lack of knowledge about archive management and also a lack of awareness of the importance of archives. This study aims to develop a digital archive management system that can facilitate the search for archival data that is safe, fast, accurate, and more efficient. In this study, the type of research used was descriptive research with a qualitative approach using descriptive data analysis. The data collection techniques used are observation, interviews, and documentation, and use of seven other stages in the preparation of the system, namely the planning stage, the implementation stage, the testing stage, the analysis stage, the feedback stage, the repair stage, and the validation stage. The data analysis technique is through data reduction, data presentation, and conclusion drawing. Based on the research conducted, it can be concluded that the preparation of the application program that has been compiled can be used in archival management activities at the PT INSURIN Certification section to replace the previous system because it is considered effective but still requires the addition of other menus, especially in terms of archive search. It still needs development with the addition of other menus considering the many tools offered in the Microsoft Access application so that the system becomes more innovative, as well as renewal of archival equipment in the form of a roller-type scanner so that the process of scanning reports can be more practical and effective.
PT. Petrosida is a manufacturing company engaged in pesticide production. The production system in this company is Make To Order (MTO) where the company will produce products after an order or order from consumers. In its production PT. Petrosida has problems with the main tools used for packaging, one of which is a 1-liter induction semi-automatic filling machine in the herbicide unit, where treatment is carried out after damage to a component. Critical components in filling machines experience an average of 20 times damage in 2022-2023 and the machine maintenance process is still not optimal with an average downtime of 5 hours / month. Therefore, the purpose of research is to be able to carry out preventive maintenance using the modularity design method in the hope that there will be no more breakdowns that hamper the production process so as to reduce machine maintenance costs and to find out the minimum total machine maintenance cost planning using the life cycle cost (LCC) method. By implementing preventive maintenance with modularity design, the total maintenance cost of Rp. 9,747,782 is lower than the company's total maintenance cost of Rp. 23,023,176 with an efficiency rate of 42.3%. And obtained the lowest total life cycle cost of Rp. 340,459,348, - with an optimal life on the machine of 3 years & the number of mechanics one person.
Each religion has its own symbols and uniqueness. Islam is the dominant religion in Indonesia. Islamic women are usually symbolized by the hijab and long clothes. Not infrequently there are also Muslim women who wear the veil. The veil is a face covering for Muslim women that covers all parts of the face except for the eye area, which is combined with a hijab and long clothes which are usually dominated by dark colors. But in Indonesia itself, women who wear the veil reap many pros and cons. This research was conducted to find out how the interactions that occur between women who wear the veil and the surrounding community. This study uses a type of qualitative research with an ethnographic approach. Qualitative research helps researchers to obtain an answer to a symptom, fact or reality that is being faced and to be able to understand a problem that is being studied. Ethnography is the study of culturally shared groups involving the core values and beliefs of their members. The subjects of this study were students studying at several campuses in Jember Regency. The results showed that the motivation of the informants in wearing the veil was as a form of obedience to religion and also to protect and avoid bad things. Several informants stated that they experienced some difficulties in interacting with the surrounding community when they wore the veil. Not infrequently they also receive negative stigma from society. So this is also a big challenge for veiled women in Indonesia, especially in the area around Jember Regency.
This journal is conducted with research, which aims to determine and define how the effect of the implementation of educational supervision by the principal on teacher performance in schools. This research was conducted using one approach, namely qualitative approach. The educators in schools became the subject of research by taking samples of several teachers, using proportional random sampling techniques, and from the research and assessment it can be seen that the implementation of educational supervision by the principal has a positive effect on teacher performance and the implementation of educational supervision by the principal is also very impactful on teacher performance in schools.
The purpose of this research is to disclose influence of applicating good corporate governance to profitability in the company food and beverage listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of descriptive research with a quantitative approach. The sampling technique was carried out using purposive sampling technique. So that the sample obtained was 14 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021 with a total observational data of 4 years of observation. The data collection technique used is the source of financial statement data using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 25 software tools. The results of this study indicate that the audit committee has no significant effect on profitability. Independent commissioners have a significant effect on profitability. Institutional ownership has a significant effect on profitability. Then the audit committee, independent commissioners and institutional ownership have a simultaneous effect on profitability
Keywords : audit committee, independent commissioners, Institutional ownership, profitability, ROA
The lack of habituation of Pancasila values in implementing citizenship education will cause the morals or morals and character of elementary school children not to be in accordance with Pancasila values that have been taught in citizenship education subjects as a form of implementation. This research is based on literature study. The type of research used is descriptive qualitative critical, namely with more emphasis on the ability to analyze and study the selected literary sources. The results showed that the implementation of citizenship education based on Pancasila values through habituation to cultivate character in elementary schools was carried out by getting students to pray before and at the end of learning, mutual respect for teachers, tolerance, not discriminating between friends based on their religion, not bullying friends, loving each other. and respect fellow human beings, accustomed to making decisions by deliberation, making friends with anyone.
This study aims to find out and Identify the extent of the influence of educational supervision on teacher performance at PAB 1 Medan Estate Private Junior High School. Efforts to improve quality Education needs to be done gradually with reference to the strategic plan. Involvement of all components of education (teachers, principals, communities, committees schools, boards of education, and institutions) through good planning and realize the launched educational program. The supervision of education carried out by the Principal has a positive effect and significant to changes in teacher performance. Teacher performance will be improved if Supervision of the principal's education in the form of leadership and supervision Improved.
The purpose of this study was to determine the socio-cultural conditions of the farming community in relation to children's education and the socio-economic conditions of the farming community in the village of Suro, Central Java. The method used in this research is descriptive qualitative method. The data collection tools used in this study were observation and interviews. The results of the study show that factors such as limited access to education, traditional belief in the local education system, and the lack of public awareness regarding the importance of formal education are challenges in improving the education of children in Suro Village. However, through joint efforts from the government, community and non-governmental organizations, such as increasing access to formal education, the role of parents in providing support and motivation, campaigns and outreach programs regarding the importance of formal education, can improve the education of children in Suro Village. It is hoped that these efforts can gain strong support from all parties to create a conducive educational environment for the children of Suro Village to prepare for their future. It is hoped that this article can provide an overview of the condition of children's education in farming communities in rural areas and become a reference for the development of sustainable education policies in Indonesia.
This paper presents the results of research on the implementation of the model for implementing character education in high schools with the case at SMAN 2 KS Cilegon City, Banten Province. the school components and Islamic religious education teachers are the main actors, with the support of conducive policies from the principal of SMAN 2 KS Cilegon City, Banten Province. The presence and involvement of campus activists through monitoring requires scrutiny and coordination that is integrated with the Islamic religious education teacher program.
Adolescence is a critical and vulnerable period. In adolescents personality and individual character begins to form. One of the stages of adolescence is late adolescence which experiences many changes such as interest in the opposite sex, falling in love, and the development of reproductive organs. Interest in getting to know each other is natural, but if it crosses a line, such as having premarital sex, it is very contrary to the religion and culture of the Indonesian people. Free sex is sexual relations outside of marriage, which is still a serious problem for today's youth. research to describe adolescents' knowledge about free sex at the Muhamadiyah Morotai Middle School, Morotai Regency with respondents from the Muhamadiyah Morotai Middle School students in 2020. Research method, this research is a descriptive study with a cross-sectional approach to describe adolescents' knowledge about free sex. In conclusion, this study concluded that respondents with good knowledge were 75% with correct answers or good knowledge and 25% had sufficient and insufficient knowledge. Suggestions, it is suggested to schools to conduct more health education to students about free sex behavior to avoid the impact of infectious diseases and other reproductive health problems
Narcissistic attitudes usually develop in adolescence, where students are looking for self-identity and pay attention to their self-image. Second, social media and popular culture that highlight self-interest and public recognition can also reinforce narcissistic attitudes. Third, the impact of students' narcissistic attitudes can affect their social relations with other people, both in the family, school and community environment. In the school environment, students with narcissistic attitudes tend to pay less attention to the needs and feelings of others, and to focus more on themselves. This can make it difficult for these students to work together in groups or teams, because they tend to want to be the center of attention and take over decisions. In the long term, this can hinder students' ability to develop social skills and build healthy interpersonal relationships. In addition, students with narcissistic attitudes may also experience difficulties in maintaining their social relationships with peers. They tend to be less sensitive to other people's feelings and more easily see others as tools to achieve their own goals. This can cause conflict and tension in social relationships, as well as make it difficult for students to build closeness and trust with others.
This activity aims to find out how the food business development strategy is in setting product prices in the D&A geprek chicken business. The implementation method used is how to determine the time and duration of the activity and the place where the activity will be carried out. Determine the location where to market the product and provide the necessary tools and materials. Carry out the process of production, packaging, and how to market the product. Set the price and product quality in order to compete with other competitors in the city of hammer. The results of this activity show that D&A's Geprek Chicken can compete with other Geprek sellers in Palu City, due to the lower price setting strategy compared to other sellers. And during this activity, D&A's geprek chicken was able to sell geprek chicken according to the turnover target, even more than the turnover target.
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
Keywords: Implementation, Social Studies Learning, Character education
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
Keywords: Implementation, Social Studies Learning, Character education
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
Keywords: Implementation, Social Studies Learning, Character education
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
Keywords: Implementation, Social Studies Learning, Character education
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
Keywords: Implementation, Social Studies Learning, Character education
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
Keywords: Implementation, Social Studies Learning, Character education
This study aims to analyze the implementation of social studies learning as strengthening character education in elementary schools. The research method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies. The research subjects were social studies teachers and sixth grade students at an elementary school in Manggarai Regency. The results of the study show that social studies teachers have implemented character education in social studies learning through various activities, such as discussions, questions and answers, presentations, and educational games. The implementation of character education is also seen in students' attitudes and behavior, such as discipline, self-confidence, and social awareness. The obstacles encountered in the implementation of character education are the teacher's lack of understanding of the concepts and goals of character education, limited learning time, and limited resources and facilities. The school is trying to overcome these obstacles, such as increasing teachers' understanding of character education, using technology in learning, and collaboration between schools and communities in strengthening character education in elementary schools.
This study aims to analyze the model of using accounting information at BUMDES in Pematang Serai Village, Langkat Regency in order to increase Village Original Income through accounting training, length of business establishment and business scale in using the BUMDES accounting information system in Pematang Serai Village, Langkat Regency by collecting data using a questionnaire . The tests used in this study were data quality tests, data normality tests, multiple linear regression analysis, and hypothesis testing. The regression model used in this study is a multiple linear regression model with the help of statistical test tools. The sampling method in this study used the Random Sampling method (random) which obtained as many as 30 BUMDES managers in Pematang Serai Village, Langkat Regency. Regression test results The first hypothesis is accepted and H0 is rejected, where the results of the T test on the accounting training variable obtain a probability of Sig. By 0.000. which means the Sig value ≤ 0.05 or (0.000 ≤ 0.05), as well as the T value calculated in accounting training is 8.681 . And the T table value is 2.0518 so that a value can be obtained (Tcount ≥ Ttable) or (8.691 ≥ 2.0518). because accounting training has a significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the second hypothesis regression test were rejected and H0 was accepted where the results of the T test on the long standing business variable obtained a sig probability of 0.329. Which means the sig value > 0.05 or (0.329 > 0.05). Likewise with the value of Tcount -0.995 . And the Ttable value is 2.0518. So that the value (Tcount <Ttable) or (-0.995 <2.0518) can be obtained, which means that the long standing variable has no significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the third hypothesis regression test were rejected and H0 was accepted where the results of the T test on the business scale variable obtained a sig probability of 0.586. Which means the sig value > 0.05 or (0.586 > 0.05), . Likewise with the calculated T value of 0.551 . And the T table value is 2.0518 . So that a value can be obtained (T count < T table) or (0.55551 < 2.0518). which means that the business scale variable has no significant effect on the use of the accounting information system at BUMDES in Pematang Serai Village, Langkat Regency.
This paper explains the Deviations of Ma'had Al-Zaytun's Teachings Against Islamic Law, where the activity is in a ma'had or pondok in Indramayu, Central Java. During the leadership of Prof. Dr. KH. Abdusallam Rasyidi Panji Gumilang has recently reaped a lot of controversy because the teachings applied at the education center are contrary to Islamic religious laws or teachings, such as the prayer rows that are spaced apart and the mixing of male and female rows, Hajj can be carried out in Indramayu, adheres to Bung Karno's and Ma'had's understandings also say that sins can be redeemed with money. It also describes rebuttals regarding teachings in Al-Zaytun which are considered deviant and far from Islamic values and law. to discuss related to deviant teachings in ma'had Al-Zaytun that are contrary to Islamic religious law, and the author will also look for what are the factors that underlie the ma'had carrying out teachings that are not in accordance with religious law or Islamic Shari'a which should.