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This study describes various problems of the Qur'an in the development of Islamic education and technology in the 4.0 era as well as some answers to overcome existing problems. The type of research in this paper is descriptive qualitative. The data collection technique used was the Library Research method with various reading sources such as pre-existing books or journals. The results of this study indicate that the Al-Qur'an in the development of Islamic education and technology in the 4.0 era consists of: (1) steps to overcome technological backwardness in the world of Islamic education which are always related to the Al-Qur'an, (2 ) Steps that need to be considered by an educator to understand digital skills in the learning process, (3) Some preparations that must be prepared before becoming an educator (teacher) so that learning goes well, (4) Methods that need to be studied and prepared by educators (teachers) before providing teaching materials in the classroom.  

This socialization is a form of community service, especially MSME actors and residents of the Sukorejo Village, Blitar City. With the socialization of MSME development, it is hoped that it can increase the knowledge, insight, and understanding of business people in the Sukorejo Village so that they can adapt to the times and in running a business by utilizing the existing potential. Business actors and residents of the Sukorejo Village are given an understanding of the importance of online marketing or what is commonly called digital marketing, the importance of making a logo as an identity and marketing strategy as well as managing financial business. The implementation of this service program was carried out using the lecture method by UPN Veteran Jatim students and also one of the lecturers followed by a question and answer session. The results of this socialization are 1.) Very good enthusiasm seen from the activeness of the audience in listening and asking questions 2.) This MSME development outreach program can be of good use and can be applied by the audience in running their business. Socialization, Digital marketing, MSME

Hyperemesis gravidarum is the frequency of nausea and vomiting in pregnant women up to more than 10 times per day which can affect the general condition and hinder daily activities.The purpose of this study was to find out in-depth information about psychological factors related to the incidence of hyperemesis gravidarum in Harapan dan Doa Hospital of Bengkulu City. This study uses descriptive research design with qualitative methods. Data collection is based on in-depth interviews. Taking research subjects using purposive sampling technique. The main informants consisted of 5 pregnant women who experienced gravidarum hyperemesis and secondary informants consisting of husbands, families of pregnant women, and midwives. The results showed that most mothers received less pregnancy. A small number of informants lacked husband's support. There are pregnant women who lack family support. Most housewives and 1 who work experience stress in work. Health workers are expected to conduct prenatal counseling in first trimester pregnant women, so that pregnant women know the symptoms that lead to hyperemesis gravidarum and timely consultation with health workers, and also can monitor the psychological state of pregnant women that can affect their pregnancy

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.

This study aims to analyze the causes of writing skills. Grade IV elementary school students involved in this research. In this case the author uses the library research method, which is research conducted by analyzing and making written literature in scientific journals as well as the main source. Writing difficulties are also known as dysgraphia. One of the internal factors that causes students to have difficulty writing is weak fine motor skills, weak visual memory skills, low interest and motivation to learn. And external factors that cause students to have difficulty writing, namely: lack of attention from parents to students, unsupportive home atmosphere, strategies for dealing with writing difficulties through participatory learning in schools that are used by teachers, namely first to provide motivation to students. Second, use interesting learning media in learning to write.

This research purpose to examine influence  of  accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management, this research also explore the role of audit quality to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management. This research is done at the Indonesia Stock  Exchange with population of 156 of manufacturing companies. The technical of sample taken by using the purposive sampling method, with 42 sample companies. The technique of  data  analysis use the  SEM analysis with the aid of AMOS version 22. Result of this  research  show  that accounting flexibility, level of disclosure of financial statement and litigation risk does not influence to real earning management, and also audit quality does not influence to the relationship between accounting flexibility,  level  of disclosure of financial statement and  litigation  risk to real earning management.

This study aims to determine the level of understanding and application of the will of cloning in coffee shops in Kedung baruk village. Green accounting is an accounting method that correlates environmental aspects and sustainability regarding the measurement of reporting and financial analysis of an organization aims to integrate environmental and social information into the financial statements of the decision-making process that allows a more comprehensive assessment of social and environmental financial performance. Techniques using observation questionnaires, interviews, documentation to bury research data. Data analysis in conducting this research is descriptive qualitative. The results of this study are that the coffee shop actors in the new building understand the earthquake and apply it in their operational activities and understand the importance of considering the environmental impact of the coffee shop business taking steps to reduce negative impacts by reducing negative impacts in making handicrafts to protect the environment and there are still some Warkop who do not understand and apply it in their operations. In the way of providing environmental accountability that has gone through the stage of adjustment with various environmental objectives and corporate ideals, environmental costs can be in the form of costs of steps taken, or that must be taken to regulate various environmental impacts on company activities.  

This study aims to determine the effectiveness of using the PQ4R (Preview, Question, Read, Reflect, Recite, Review) method in improving reading skills in elementary school children in high grades.  The research method used in this research uses qualitative methods with a literature study approach.  Research with literature or literature study is a data collection technique by conducting a review of books, literature, records and various reports related to the problem to be solved to reach a conclusion.  This study provides recommendations for educators and education practitioners to consider using the PQ4R (Preview, Question, Read, Reflect, Recite, Review) method to improve reading skills in high school elementary school children.  Proper and integrated implementation of the use of this method can be an effective alternative in developing students reading skills and creating a more meaningful learning experience in the learning process at school.  The results showed that the use of the PQ4R method (Preview, Question, Read, Reflect, Recite, Review) can significantly improve students skills in reading but there are also some drawbacks when using the PQ4R method (Preview, Question, Read, Reflect, Recite, Review).  This method relies on the performance of the brain's memory so that it can improve student understanding, because at this stage of the method carrying out reading activities repeatedly, the information obtained will stick in the students memory longer.  While this method is not effective in a small amount of time because this method requires a lot of time, especially at the read stage.

The communication system is related to the growing communication network in society. The components discussed when discussing communication systems include non-media communication systems and media communication. This type of research is qualitative research which describes data using a series of sentences. The method used in this research is descriptive method. Descriptive method is a method whose data sources are words, pictures, and data from books, journals and other scientific works. In addition, everything that is collected is likely to be the key to what has been researched. So the use of this method does not produce data in the form of numbers, but data that is descriptive in nature. This study uses written data sourced from scientific journals and previous research. In today's digital era, da'wah media is very important in spreading religious messages, especially in Islam. Salam TV is a communication system that plays an important role in spreading Islamic da'wah through da'wah media. Through Salam TV, Islamic da'wah messages can reach a wide audience, convey the right da'wah messages, play a role in religious education, and encourage positive social interaction.

The pile foundation is a deep foundation that is often used in the construction of high-rise buildings and small-scale buildings. The foundation is required to have a greater bearing capacity than the load on it. This study aims to determine the maximum bearing capacity of the foundation against the work load including the additional load from the 15-story Lamongan Muhammadiyah University building which was found to be cracked. Calculation of the bearing capacity of a single pile is carried out to determine the bearing capacity of a single pile using the Mayerhoff, Reese O'neil, and Reese and Wright method. Calculation of the bearing capacity of group piles is carried out to determine the bearing capacity of piles in one group using the Converse-Labarre, Los Angle Group, and Seiler-Keeney methods. Controlling the bearing capacity of single and group pile foundations, whether they are able to withstand the load on them using the axial loads and moments obtained. The results of the calculation of the bearing capacity of a single pile foundation at a depth of 30 m using the Meyerhoff calculation method obtained the carrying capacity of a single pile permit (Q_a) at point DB-1 of 916,80 tons and DB-2 of 916,80 tons, Reese and O' neil obtained Power single pile permit bearing (Q_a) at point DB-1 of 668,67 tons and DB-2 of 668,67 tons, Reese and Wright obtained single pile permit bearing capacity (Q_a) at point DB-1 of 1.070,08 tons and a DB-2 of 1.070,08 tons, while the shamanic strength of the largest pile group foundation was obtained using the Converse-Labarre method with ultimate bearing capacity using the Reese anad Wright method, bearing configuration from the pile group capacity (Q_g) (2 x 2) obtained at point DB -1 of 9.733,45 tons and DB-2 of 9.733,45 tons, configuration (2 x 3) at point DB-1 of 13.810,45 tons and DB-2 of 13.810,45 tons, configuration (3 x 2 ) at point DB-1 of 13.810,45 tons and DB-2 of 13.810,45 tons. The results of controlling the bearing capacity of the foundation by looking at the value of the allowable bearing capacity is greater than the value of the axial load (P ≤ Q_g). From the calculation of the bearing capacity of the piles it can be concluded that the pile foundations at points DB-1 and DB-2 are safe.

Company CV. AM Nanda Putra is located in Sidoarjo and operates in the scaffolding industry. Currently the company is experiencing losses due to a lack of optimization in planning the amount and time of ordering raw materials, which results in shortages and excess material inventory. To overcome this problem, the company uses the MRP (Material Requirement Planning) method in optimizing raw material planning. In terms of the lot sizing approach, the company applies the LFL and EOQ methods. The forecasting methods used are Moving Average (MA), Weight Moving Average (WMA), and Exponential Smoothing (ES). The smallest MAD results were obtained using the Exponential Smoothing (ES) method for all scaffolding products. The forecasting results are obtained to determine the MPS (Master Production Schedule) for the next 10 months. After the determination of  MPS, the results of Material Requirement Planning (MRP) were obtained, namely the supply of raw materials for MF 170 AM scaffolding of 35402 units or 17700 sets, MF 170 K1 scaffolding of 28906 units or 14453 sets, MF 190 AM scaffolding of 16250 units or 8125 sets, and MF 190 K1 scaffolding of 7656 units or 3828 sets. From the results of calculating the cost of raw material requirements using the Lot for Lot (LFL) method and the Economic Order Quantity (EOQ) method, it can be seen that the total cost of planning the smallest raw material inventory with an amount of Rp. 12,975,818,022.

This study aims to analyze reading difficulties in class ll students at SD Negeri 1-7399 Bandar Khalifah and find out the strategies of class ll teacher at SD Negeri 107399 Bandar Khalifah. This type of research uses descriptive qualitative research mothods. The qualitative method is a research method that focuses on in depth observations of the object of research. The subject of this research of this research at SD Negeri 107399 Bandar Khalifah named Mrs. Yustika. In addition, the method of data collection was by interviewing Mrs Yustika at Sd Negeri 107399 Bandar Khalifah. The result showed that students reading difficulties were caused by: 1) Difficulty in recognizing letters, 2) Spelling letters, 3) Lack of understanding of the contents if the reading so that it makes them stammer. The classroom teacher strategy used is: 1) By routinely practicing reading every day and being listened to by the teacher, 2) Give students a reading assignment at home for at least 5 minutes and then repeat ut again at school, 3) Do random guessing games so students will recognize these letters better, 4. Proovide motivation continuously to students, inviliting students to learn to read while playing for example playing word cards and choosing books whose words are easy for students to understand.

This study aims to examine the implementation of the partnership agreement between the Indonesian Pos Agent and PT Pos Indonesia (Persero) as well as the legal protection provided to PT. Pos Indonesia if there is a default from the postal agent. The research method used is an empirical legal method with a Fact, Sociological and Legislative approach. The results of this study indicate that the implementation of the partnership cooperation agreement between Pos Indonesia agents and PT Pos Indonesia (Persero) faces several problems, both in the operational and non-operational sections. One of the problems outside of operations is an error in the weight of the scales made by the postal agent which causes losses. In this case, PT. Pos Indonesia is given preventive and repressive legal protection. Preventive legal protection is carried out to prevent negligence, while repressive legal protection is carried out through reprimands, sanctions and compensation until the termination of the agreement permanently.

Difficulty reading in the lower grades of elementary school is a common problem faced by a number of students. The process of learning to read at this early stage is an important foundation for their future literacy development. Some factors that can affect reading difficulties include intelligence, physical health, sensory abilities, interests, family environment, motivation. In dealing with reading difficulties in the lower grades of elementary school, a holistic and diverse approach is needed. Teachers need to use learning methods that integrate vocabulary understanding, and student interests. In addition, involving parents in providing support and creating an environment that supports reading at home is also important. With the right approach and collaborative effort, students can overcome their reading difficulties and improve their literacy skills. This study aims to understand in depth the factors that cause reading difficulties in the lower grades of elementary school. This article uses a literature study to collect data which is carried out using literary literacy. Methods of data collection using various theoretical references in the field of reading difficulties in low grades related to research. The data sources in this study are in the form of books, journals, research report articles, and internet sites.  

Capital is a very important component in the development of MSMEs. In Cupak village itself, capital mapping is still underdeveloped, the problems faced by MSMEs in Cupak village are very many, especially marketing problems, lack of business capital, and locations that are far from the outreach of other communities. this research usesquantitative method with linear regression analysis because this method consists of one variable. With calculations using SPSS as a tool to calculate the data that has been obtained. With this research it is hoped that it will be useful for MSMEs in Cupak village and can be used as reference material for MSMEs to analyze, implement marketing activities in their businesses, as data assistance for the development of MSMEs and as an evaluation of MSMEs

This study describes Green Auditing, specifically referring to the role of Green Auditing in influencing audit quality. The main method used in this study is a library research method with a qualitative approach. The data used in this study are secondary data in the form of previous research journals that discuss Green Audit. In conclusion, the influence of green auditing on audit quality can be interpreted as an audit carried out in accordance with established accounting standards and auditing standards. The results of the research study of the literature, Green Auditing is interrelated with audit quality.

In the past year, the price of bottled oil has soared and its availability has become scarce. So that in its use, people use bulk oil instead of packaged oil and use it repeatedly. Repeated use of cooking oil can increase the value of the peroxide value. Peroxide number value in oil that is not in accordance with SNI 3741-2013 is 10 mek O2/ Kg indicates that the oil is damaged or rancid. This study aims to determine the value of peroxide value in bulk oil that is used repeatedly using the Iodometry method with two experimental repetitions. The results of this study prove that repeated frying can increase the peroxide value significantly. Peroxide number value in sample A1 = 9.82; A2 = 9.416; B1 = 15.95; B2 = 14.455; C1 = 20.41; C2 = 20.904; D1 = 4.969 ; D2 = 5.607 : E1 = 7.001 ; E2 = 7.676. Of the 5 samples tested, it was shown that there were samples B and C whose results exceeded the SNI 3741-2013 Standard, Sample A approached the maximum limit of the SNI 3741-2013 Standard, and Samples D and E were below the SNI 3741-2013 Standard. According to the survey, it was found that samples B and C were the cooking oil samples with the most frequency of frying successively 5 – 7 times. So it can be concluded that the more often the frying is done repeatedly, the higher the peroxide number value in the household used bulk cooking oil.

Literary works are natural works created from human reason and desire, not without reason if literary works that are born are closely related to study and appreciation. One of the literary works that contains the author's thoughts and problems that occur in life is poetry. Poetry studies can be done from various aspects, one of which is through a structural approach. This study contains an analysis of the poem "Walau" by Soetardji Calzoum Bachri using a structural approach. This research resulted in the overall findings of physical structure and mental structure contained in the poem "Walau" by Soetardji Calzoum Bachri. The physical structure of poetry includes the form of poetry, diction, concrete words, language style, and imagery. While the inner structure of poetry includes theme, tone, atmosphere, as well as message. The method used in this study is qualitative descriptive method, while the data collection technique used is a documentation study technique.  

In literary works, for example, literary works in the form of poetry, there must be a form of appreciation and study of literary works that have been created. This study discusses the study of poetry in poetry literature entitled "Poetry for Mother" by H. Muhammad Ichsan. Poetry is one of the literary genres written by poets to express their thoughts and feelings through words that have their own meaning. This poetry study aims to find out the structure contained in the poem entitled "Poems for Mother". The benefit of studying this poem is that it is useful for readers to know the physical and mental structure of the poem entitled "Poems for Mother" by H. Muhammad Ichsan. The method used in this study is the qualitative descriptive method. The approach used by this study is a structural approach, namely physical and mental structures. The data collection technique used in this study is a documentation study. The results of the study obtained are the physical and mental structures contained in the poem entitled "Poems for Mother" by H. Muhammad Ichsan. The physical structure is in the form of poetry, diction, concrete words, language style and imagery, while the inner structure is in the form of themes, tones, atmospheres and messages.

Gadgets have an important role in human life. In addition, the gadget also has a negative impact on its users. This negative impact is caused by use not in accordance with the actual function, especially children. The purpose of this service activity is 1) to provide information about children's cognitive development, 2) to provide information regarding technological developments and their impact on child development, and 3) to provide information on the impact of gadgets on children's development and solutions for dealing with children who are addicted to gadgets. The methods used in this dedication are lectures, discussions, problem solving solutions. This dedication activity was carried out at Plus Muhammadiyah Pancor Elementary School. The results of this dedication show that the participants were enthusiastic and active in discussion activities during the activity.