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Working capital is all of the current assets that are used in the company's daily operations, such as advance purchases of raw materials, payment of wages/salaries for employees, laborers, and so on, where the funds that have been issued are returned to enter the company in a not too long period of time. a long time in through the company's sales results. This study aims to describe the working capital turnover of UD. Mak Delpi and to explain the profitability level of UD. Mom Delpi. The research method used is descriptive method with analysis of working capital turnover ratios (ratio of cash turnover, accounts receivable turnover, inventory turnover). The results of the analysis show that UD's working capital turnover. Mak Delpi Lubuk Tukko in 2019-2021 based on the cash turnover ratio and accounts receivable turnover ratio is considered good or effective, and based on the inventory turnover ratio it is so slow that it is considered ineffective.

The corona virus outbreak in almost all countries, this deadly infectious disease is a new problem for all mankind in the world. Christians normally perform the Sunday Eucharist in the church, now having to perform the Eucharist online at home. The issue that arises is how the Eucharist is performed online in the widojo ward of saint Joseph building, how the consciousness of the people in following the Eucharist online in the family, to what extent the Eucharist is online in the family's faith. The purpose of this study is to know the extent of the Eucharist's influence online in the lives of the family's faith, the extent of people's awareness in keeping with Eucharist celebrations online, and the positive effects of Eucharist celebrations online in the lives of the united faith. By using a descriptive quantitative approach. Data collection using an angket, and an interview, results from the Eucharist ward in the widojo church of saint Joseph geddon associated with a streamline celebration of the Eucharist online, gives 73% of the human awareness of following Eucharist online, to what extent the Eucharist online in the faith results in 78%.

This research includes research on the development of mentoring materials with the research subject being Child Faith Assistance (PIA) using the Research andDevelopment (RND) research and development model. Data collection was carried out on 10 validators consisting of priests, elementary school teachers, PIA and OMK assistants at the Most Holy Heart of Jesus Parish Metro. Data collection techniques used interview methods, questionnaires, validation test I, validation test II and FGD. Children's faith assistance at the Most Holy Heart of Jesus Parish Metro is held 2 times a month on Sundays. The materials used in advocating children's faith during the Advent-Christmas Period that have been used so far do not have a syllabus but have used the liturgical year C. The material for advocating children's faith in the Advent-Christmas material for the liturgical year C through the play method has been proven valid with two stages of validation with results of 3.3 and 3.5 out of a scale of 4. The PIA material for the liturgical year C with the group dynamics method developed in this study is feasible to use because it has gone through a feasibility test using the Forum Group Discussion (FGD) technique

The teaching and learning process is an ongoing interaction between teachers and students to acquire knowledge in accordance with learning objectives. Measuring the success of the teaching and learning process can be seen from the learning outcomes achieved by students. The purpose of this study was to determine whether the snowball throwing method was more effective in influencing student responsibility than the conventional method, the effect of the responsibility of students taught by the snowball throwing method on student achievement, and the effectiveness of using the snowball throwing method in improving student achievement. This type of research is quantitative with a True Experimental research design using a Pretest-Posttest Control Group Design. Data was collected by means of tests, observations, and documentation. After the data was collected, data analysis was carried out so that the average experimental class student responsibility was 3,25 higher than the control class average responsibility of 1,9 so that the snowball throwing method in the experimental class was more effective in influencing student responsibility. Student responsibility is very influential on student achievement of 83,0%. The use of the snowball throwing method was more effective in improving the learning achievement of fifth-graders at SD Kanisius Kurmosari Semarang in Catholic Religious Education subjects by 76,8497 or 76,8%. So, the use of the snowball throwing method is more effective in improving student learning outcomes.

The corona virus outbreak in almost all countries, this deadly infectious disease is a new problem for all mankind in the world. Christians normally perform the Sunday Eucharist in the church, now having to perform the Eucharist online at home. The issue that arises is how the Eucharist is performed online in the widojo ward of saint Joseph building, how the consciousness of the people in following the Eucharist online in the family, to what extent the Eucharist is online in the family's faith. The purpose of this study is to know the extent of the Eucharist's influence online in the lives of the family's faith, the extent of people's awareness in keeping with Eucharist celebrations online, and the positive effects of Eucharist celebrations online in the lives of the united faith. By using a descriptive quantitative approach. Data collection using an angket, and an interview, results from the Eucharist ward in the widojo church of saint Joseph geddon associated with a streamline celebration of the Eucharist online, gives 73% of the human awareness of following Eucharist online, to what extent the Eucharist online in the faith results in 78%.

This research includes research on the development of mentoring materials with the research subject being Child Faith Assistance (PIA) using the Research andDevelopment (RND) research and development model. Data collection was carried out on 10 validators consisting of priests, elementary school teachers, PIA and OMK assistants at the Most Holy Heart of Jesus Parish Metro. Data collection techniques used interview methods, questionnaires, validation test I, validation test II and FGD. Children's faith assistance at the Most Holy Heart of Jesus Parish Metro is held 2 times a month on Sundays. The materials used in advocating children's faith during the Advent-Christmas Period that have been used so far do not have a syllabus but have used the liturgical year C. The material for advocating children's faith in the Advent-Christmas material for the liturgical year C through the play method has been proven valid with two stages of validation with results of 3.3 and 3.5 out of a scale of 4. The PIA material for the liturgical year C with the group dynamics method developed in this study is feasible to use because it has gone through a feasibility test using the Forum Group Discussion (FGD) technique

The teaching and learning process is an ongoing interaction between teachers and students to acquire knowledge in accordance with learning objectives. Measuring the success of the teaching and learning process can be seen from the learning outcomes achieved by students. The purpose of this study was to determine whether the snowball throwing method was more effective in influencing student responsibility than the conventional method, the effect of the responsibility of students taught by the snowball throwing method on student achievement, and the effectiveness of using the snowball throwing method in improving student achievement. This type of research is quantitative with a True Experimental research design using a Pretest-Posttest Control Group Design. Data was collected by means of tests, observations, and documentation. After the data was collected, data analysis was carried out so that the average experimental class student responsibility was 3,25 higher than the control class average responsibility of 1,9 so that the snowball throwing method in the experimental class was more effective in influencing student responsibility. Student responsibility is very influential on student achievement of 83,0%. The use of the snowball throwing method was more effective in improving the learning achievement of fifth-graders at SD Kanisius Kurmosari Semarang in Catholic Religious Education subjects by 76,8497 or 76,8%. So, the use of the snowball throwing method is more effective in improving student learning outcomes.

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean). The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.

Menstrual pain caused by the release of excess prostaglandin causes the increasing contraction of the uterus, a common gynecology disorder in young women that can interfere with learning and social activity. Based on a preliminary study in the village of the gadung young women take pharmacological medicines and warm compresses to hold or reduce menstrual pain. The study to learn the aromatherapy of cinnamon on primary menstrual pain in young women in the village of gadung tangerang. This method of research USES quantitative with research design quasi nity, one group pre-existing and post-existing. The study conducted according to the inclusion and exclusion criteria amounts to 38 respondents and instrument of the observation sheet. That was done with Shapiro wilk and a statistic wilcoxon signed rank. Studies show 7 days of cinnamon aromatherapy intervention, a scale of pain reduced from 1.79 to 1. Wilcoxon signed rank test results of a significant influence between the scale of pain before and after an intervention on cinnamon aroma recipients in the village of gadung sand. Aroma of cinnamon therapy may be an alternative to reduce menstrual pain.

In essence, every religion wants its adherents to live peacefully in the midst of religious and cultural diversity. However, this hope does not always materialize in the construction of real life on Indonesian soil with the presence of inter-religious and inter-ethnic conflicts. Conflict experiences become endless lessons as an effort to maintain peace and harmony in religious life. A number of local praxis and initiatives were raised to untangle the tangled threads of inter-religious conflicts in Indonesia by prioritizing a balanced way of religious life that does not view others as opponents. This study of reciprocity in relation to religious moderation originates from the local context of Larantuka and draws its relevance to efforts to inculcate religious moderation in Indonesia. In a more specific context, the focus of this study is to describe the practical life of religious communities in the city of Larantuka, East Flores, East Nusa Tenggara which can be seen as the foundation and medium for grounding the ideals of religious moderation in Indonesia. The praxis of life in question is the reciprocity of young students in the city of Larantuka both within the school environment and among people who have different religious and ethnic backgrounds. Therefore, the basic question is how reciprocity among students in the city of Larantuka can become an inspiration and basis for efforts to instill religious moderation.

In essence, every religion wants its adherents to live peacefully in the midst of religious and cultural diversity. However, this hope does not always materialize in the construction of real life on Indonesian soil with the presence of inter-religious and inter-ethnic conflicts. Conflict experiences become endless lessons as an effort to maintain peace and harmony in religious life. A number of local praxis and initiatives were raised to untangle the tangled threads of inter-religious conflicts in Indonesia by prioritizing a balanced way of religious life that does not view others as opponents. This study of reciprocity in relation to religious moderation originates from the local context of Larantuka and draws its relevance to efforts to inculcate religious moderation in Indonesia. In a more specific context, the focus of this study is to describe the practical life of religious communities in the city of Larantuka, East Flores, East Nusa Tenggara which can be seen as the foundation and medium for grounding the ideals of religious moderation in Indonesia. The praxis of life in question is the reciprocity of young students in the city of Larantuka both within the school environment and among people who have different religious and ethnic backgrounds. Therefore, the basic question is how reciprocity among students in the city of Larantuka can become an inspiration and basis for efforts to instill religious moderation.

Mathematics is often seen as a deductive science and is not related to social aspects. Even though mathematics grows and develops from socio-cultural practices that occur in society. This is the basis for the development of ethnomathematics concepts. The ethnomathematics concepts in the Bolaang Mongondow community are very diverse. This study aims to describe the implementation of ethnomathematics in learning mathematics at SMP Negeri 7 Kotamobagu, especially in the use of regional languages ​​and symbols of the Bolaang Mongondow Kabela Box Craft. The data obtained is in the form of qualitative data while the sources are obtained from interviews, observation, and documentation from informants (teachers, students and craftsmen). The main instrument is the researcher, while the supporting instruments used are interview guides and documentation. The results showed that the regional language and the symbols of the Bolaang Mongondow Kabela Box craft really helped teachers and students in the process of learning mathematics at SMP Negeri 7 Kotamobagu.

Early adulthood is a period of livelihood, discovery, consolidation and reproductive period, which is a period full of problems and emotional tension, a period of social isolation, a period of commitment and dependence, changes in values, creativity and adjustment to a new lifestyle. During this transition period he will enter his Developmental Task. On the other hand, he will be faced with a problem, including problems within himself (personal hazard), his physique (Physical hazard), and problems with society (social hazard). The method used in this paper is a qualitative method with a library approach. A literature study was conducted by reviewing various sources related to the topics discussed as a conclusion that early adulthood is a period that is not easy, many developmental tasks will be faced, problems that come and go so that many early adults do not know the direction of their life, therefore it is necessary to have a coaching to direct and guide early adults so that they become strong and strong adults in facing the tasks they will carry.        

One of the problems in pastoral care is not understanding the spiritual needs and character of each congregation. A pastor acts as a parent and teacher for his congregation. In the process, a pastor of the congregation often does not reach the ultimate goal of his pastoral care, namely the maturity of the faith of his congregation with a sign of changing earthly characteristics into heavenly ones. This is because there is no brotherly love and the pastor does not fully understand the spirit of heresy that develops in the congregation and how to avoid this error that starts in the church. In line with this problem, this article seeks to provide ideas and explanations about the role of the pastor as a parent for his congregation in facing the end-time character crisis. The research method used in this paper is a qualitative study with a literature analysis approach.

Early adulthood is a period of livelihood, discovery, consolidation and reproductive period, which is a period full of problems and emotional tension, a period of social isolation, a period of commitment and dependence, changes in values, creativity and adjustment to a new lifestyle. During this transition period he will enter his Developmental Task. On the other hand, he will be faced with a problem, including problems within himself (personal hazard), his physique (Physical hazard), and problems with society (social hazard). The method used in this paper is a qualitative method with a library approach. A literature study was conducted by reviewing various sources related to the topics discussed as a conclusion that early adulthood is a period that is not easy, many developmental tasks will be faced, problems that come and go so that many early adults do not know the direction of their life, therefore it is necessary to have a coaching to direct and guide early adults so that they become strong and strong adults in facing the tasks they will carry.        

One of the problems in pastoral care is not understanding the spiritual needs and character of each congregation. A pastor acts as a parent and teacher for his congregation. In the process, a pastor of the congregation often does not reach the ultimate goal of his pastoral care, namely the maturity of the faith of his congregation with a sign of changing earthly characteristics into heavenly ones. This is because there is no brotherly love and the pastor does not fully understand the spirit of heresy that develops in the congregation and how to avoid this error that starts in the church. In line with this problem, this article seeks to provide ideas and explanations about the role of the pastor as a parent for his congregation in facing the end-time character crisis. The research method used in this paper is a qualitative study with a literature analysis approach.

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.

The religious, cultural, and ethnic diversity of Indonesia is well-known. Differences in understanding, nationality, and religion are frequently the primary causes of existing difficulties, to name just a few. This study sought to ascertain the relationship between eighth-grade students at SMP Royal Wells Middle School's knowledge and understanding of Islam and the Pancasila ideals. This study used a quantitative research method using a correlational approach. Understanding of Pancasila values is variable Y in this study, while Islamic religious knowledge is variable X. The population of this study consisted of 20 students, and the method of data collection used in it was distributing a questionnaire to eighth-graders at Royal Wells Middle School. The findings revealed a moderate link between Pancasila ideals and knowledge and understanding of Islam. Students can thus use the information on religious values and Pancasila both in the context of the classroom and in the community.  

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.