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This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Communication patterns are very influential in maintaining relationships with the environment such as friends and family. One of the challenges in establishing effective communication patterns for children is social media. The Tiktok application is one of the social media that is now favored by many people, including children. This study aims to analyze the communication patterns between parents and teenagers using social media tiktok. This study uses Mary Anne Fitzpatrick's theory which reveals that family communication patterns depend on two important types of orientation, namely conversation orientation and conformity orientation.This study took place in Puyun village, Halong sub-district, Balangan district and was conducted by 10 informants, namely 5 children of tiktok users and 5 parents of children who use tiktok. The results of the study show that 1) one family of TikTok users has a communication pattern with a high conversational orientation and a high sense of compliance. 2) one family of children using tiktok has a communication pattern with low conversation orientation and high sense of compliance. 3) Three families of children who use tiktok have communication patterns with low conversation orientation and low sense of compliance.            

Early Childhood Education (PAUD) is a coaching effort aimed at children from birth to the age of six which is carried out through the provision of educational stimuli. The family environment plays a very important role as the closest environment and the first madrasah for early childhood. The purpose of this study is to provide insight to parents in providing first Islamic education to early childhood in the family environment so that later children will become generations of noble character. This study uses library research, which is research whose object of study uses library data in the form of books or others with a qualitative approach. The results obtained from this study indicate that the family environment has an important role in educating and supervising the development of early childhood so that it is in accordance with Islamic education. Parents are not only material givers but parents will also be an example for children. Because early childhood will easily imitate the behavior of the people around them. The good or bad environment that the child lives in will also affect his behavior, character and morals in everyday life.

Al-Quran education must be given to children from an early age. The application of Al-Quran learning to early childhood in As-Salam Kindergarten aims to educate young children who are Qur'anic and become human resources based on the Al-Quran. Children can know short hadiths and short suras and their meanings about everyday life. This study aims to examine how the implementation of Al-Quran learning affects the development of religious and moral values ​​(NAM) in early childhood. This study used a qualitative descriptive research type with data collection carried out directly at the research location. The informants in this study were group A1 (age 4-5 years) totaling 22 people. How to collect data using interview techniques, observation, and documentation. The results of this study show that in the implementation of Al-Quran learning in the development of NAM in early childhood it shows that children can show good morals, behave politely, care, and be able to maintain personal hygiene. Children can also practice short hadiths in daily life following the sunnah of the Prophet, children also understand the meaning or stories of the surahs of the Al-Quran that are read, along with what important days are commemorated and made special days in Islam.

Social media creates change in the world. Social media is the most crucial medium used in obtaining information. Various types of social media have been attached to community activities, one of which is Instagram. On the Instagram account @Parentaltalk.id where a video of a child aged about 12 begging his father to give him a break, telling his father that he needs "life balance" and that "even a robot" cannot handle the amount of work his father requires in order to study continuously . The child freely expresses his feelings for his father and the father does not interrupt the child's conversation and can accept the child's complaints well without having to scold a child. Communication within the family is an important factor in determining whether a child is good or bad. If communication in the family is harmonious, then the child will really feel that he is very valuable, so that it will foster good attitudes and behavior in the child. This study aims to analyze communication patterns between a child who is frustrated in learning because he does not have time to play. The method in this research is library research. The type of research used is mass media analysis, namely observing and analyzing a mass media. The data analysis technique uses the semiotics of Charles Sanders Pierce, who put forward the theory of a triangle of meaning which consists of three main elements, namely the sign, the object and the interpretant. The results of the study show that communication patterns between children and their fathers sometimes go well, but there are still some that are not good. thus causing worry and anxiety for every parent. The results of the study also show the attitude of children who can express their feelings and frustrations well with their fathers as well as the attitude of a father who provides a safe and free space for his children to express feelings and voice opinions

This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.

The learning process requires the existence of media to encourage the effectiveness and efficiency of learning activities. This study aims to describe the thematic learning process with a scientific approach assisted by digital media which was carried out in class II Bandar 3 elementary school. And to find out what digital media are used and what obstacles are experienced during the learning process. Specifically, this research uses a qualitative approach with the type of case study research method. Based on the results of the study, the learning process for class II Bandar 3 elementary school Pacitan was carried out in three stages, namely the planning stage was carried out by the teacher by matching and seeing the lesson plans, the implementation stage in which the teacher carried out explanation activities, asked questions, and gave assignments. While the teacher assessment stage assesses student activities from the aspects of attitudes, knowledge and skills.

Arabic is a foreign language which is quite difficult to understand for children who are just learning another language, besides their mother tongue. There are many obstacles encountered by educators in the introduction of Arabic to children. It is very important for the teacher to choose the right method to make learning more fun and easy to understand. Therefore in this study the researcher has the goal of increasing children's understanding of learning Arabic using the Total Physical Response method. This research was conducted at MIN 14 Hulu Sungai Tengah. This study uses a qualitative descriptive field research method. The results of this study indicate that the TPR method: easy to understand and apply, does not require more power, does not require additional fees, contains elements of game movement so that it can relieve stress on children, learning time becomes more efficient, communication between teachers and children becomes more effective the child becomes more expressive

Children are a gift from Allah SWT that should be grateful for, guarded, cared for, guided, educated and must also develop all their potential according to their nature. Education for children has got the most important place, because education is a very important factor in changing a civilization. This study aims to improve the role of parents in educating their children according to religious demands based on the Qur'an so that what is expected by parents can be applied to their children in living life. So this research is a library research. In this research will be explored about Early Childhood Education according to the Qur'an in the study of maudhu'i interpretation. Data were collected from various literatures, such as books, the Koran, interpretations and other research results are then processed into informative data. The results of this study indicate that the active role of parents in educating children is very much needed. Negligence of parents in educating children from an early age can result in unfavorable children's behavior in the future. Children's education according to the Qur'an shows how good children's behavior is, about what is the sense of responsibility for moral development in children, responsibility for attitudes towards children, responsibility for social development in children, responsibility for fostering prayer in children.

Deviant behavior among adolescents has always been a concern in itself. Therefore parents must rise to carry out their obligations to children, in the form of supervision, attention, and good education, so that later they become generations that can benefit other Muslims. Madrasah Ibtidaiyah Integral Al-Ukhuwah banjang uses a contact book as a means to shape the morals of its students. The contact book has programs that must be filled out by the homeroom teacher for activities at school and programs that must be filled out by parents for activities at home. This study aims to find out how the implementation of the contact book program affects student morals at Madrasah Ibtidaiyah Integral Al-Ukhuwah, Amuntai Regency, South Kalimantan Province. This study uses a descriptive qualitative method. The techniques used to collect data are observation, interviews and documentation. The results of this study indicate that the contact book is made within a framework of intention to build effective communication between parents and schools to shape student morals, there is an influence from the application of the contact book on student morals, including discipline in worship, social, and self-reliance.

Memorizing the Koran is one form of our efforts to get closer to Allah SWT through His words. The tilawati method is a book of teaching and learning methods to read the Koran with a balanced classical-read-listen approach. The implementation of the Tilawati Method in learning the tahfidz of the Koran to improve the quality of reading the Koran is a process of reading verses that must be memorized perfectly and becomes a good quality reading. This study aims to find out how the tilawati method becomes a method that focuses on how to read the Koran easily and pleasantly, by using this tilawati method students can find out how to recite the Koran so that reading the Koran becomes quality reading at TPA Hidayatul Science Unit 332 Village Paliat. The methodology used in this study was carried out by field observation which is a descriptive qualitative research. Based on the results of this study, the Implementation of the Tilawati Method in Tahfidz Koran at TPA Hidayatul Ilmi Unit 332 in Paliat Village can support learning tahfidz Koran because it makes it easier for teachers and students to teach and learn, and improves the quality of reading and memorizing the Koran, can make it easier for children to read the Koran well and correctly in accordance with applicable rules, making students fluent in reading the Koran and avoiding mistakes in the meaning of the Koran

Apart from being a means of entertainment, films can also be a means of guidance to the public through the message contained in the film. Therefore, the public must be more careful in choosing films, especially for children, so as not to fall prey to the negative things that come from the films they watch. Nussa and Rara is one of the children's animated films with the Muslim genre that children like. In this animated film there are positive educational values ​​for children. This study aims to analyze the educational values ​​contained in the film Nussa and Rara in one of its episodes entitled 3S (Senyum, Salam, Sapa).This study used library research methods with mass media analysis as the type of research. The results of the study show that there are two types of character education in the films Nussa and Rara episode 3S (Senyum, Salam, Sapa), namely character education and social education. The character education values ​​contained in the animated film are based on the Ministry of Education and Culture's references, namely religious attitude, fond of reading and curiosity. Meanwhile, the social educational values ​​contained in the film are based on Nashih Ulwan's opinion, namely 1) the inculcation of noble psychological foundations, namely piety and brotherly affection. 2) safeguarding the rights of others, namely the teaching of social etiquette.

The character of a child formed since he was small, whether consciously or not, will influence the way the individual perceives himself and his environment which will be reflected in his daily behavior. What is prioritized in character education is the strengthening of religious values, as a means to form a generation that has character, has noble character and loves the sunnah of the Prophet. One of them is in this study, which aims to shape children's character through living hadith learning in the form of a module which contains several components, namely: definitions, to clarify children's understanding of the title being studied, motivational sentences as children's learning motivation,  adab-adab, namely a series of daily sunnah practices that students can carry out and get used to, prayer, namely prayers taken from hadiths related to the material being studied, and memorized hadiths, namely short hadiths that students can memorize. This research was conducted at SDN Muara Baruh, North Amuntai District. This study uses a qualitative descriptive field research method. The results of this study indicate that learning living hadith is very helpful in forming children's attitudes and behavior in everyday life, such as the etiquette of wearing shoes and sandals.

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

Nowadays there are many visual media or other media that influence children's imagination. Which causes a decrease in children's imagination. The child's imagination begins to decline, this is due to the existence of visual media that makes it easier for someone to tell a story through several pictures, or to show the events of a story directly. This study aims to develop children's imagination of stories read, heard, or stories told by someone, and direct them in a positive direction, not in a negative direction. The research method used is the library research method or library research. The results obtained from this study are that a child's imagination can be developed using the story method with a variety of structured stories, using language that is easy to understand, attractive illustrations and designed in such a way. And there are several things that need attention in the story so that it is in a positive direction and not in a negative direction. In developing a child's imagination, it is necessary to pay attention to several things related to the child's imagination, such as the characteristics of the child and some stories that do not contain elements of a sad story.

Optimization is an effort to maximize activities so as to realize the desired profit. The words morality and religion are often discussed among the people, wherever and whenever. Moral and religious development in early childhood can be interpreted as psychological changes experienced by early childhood related to their ability to understand and perform good behavior as well as understand and avoid bad behavior based on religious teachings that are believed. There are 3 types of games that can be used in the game method, 1) clap game, 2) singing, 3) game tools. This study aims to find out how to optimize moral and religious development in early childhood through the game method. This type of research uses library research or library research which makes library materials in the form of books, scientific magazines, documents and other materials that can be used as a reference source in this research. The results of the study show that this game method can be used by parents or early childhood educators because this method easily stimulates existing developments in children, both moral development and religious development. moral and religious development in children. Also using the learning game method will be more fun.

. Child delinquency is an act that violates the norms or rules in society that is committed by children. Child delinquency is a social phenomenon caused by a form of social neglect which ultimately leads to deviant behavior or delinquency. But there are several factors that influence children to do these actions. This study aims to determine the psychological dynamics of children as perpetrators of theft, so they can handle or even prevent other children. This research uses a qualitative method, because this method can be used to explore and understand the meaning of a number of individuals or groups who are considered to have social or humanitarian problems. The results of this study indicate that children commit acts of theft because of a lack of attention from the family or even from their own parents to become a bad figure for their children. Likewise, the influence of peers who are naughty in association can also influence the behavior of children to become naughty. And a bad environment can influence children's behavior to be bad, because children tend to imitate what they see in their environment whether it's good or bad.