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Additional criminal threats added on top of the main criminal sanctions aim to prevent military members from committing violations. The aim of this research shows that to maintain discipline, the application of additional punishment must remain based on the principles of law and justice. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that this additional penalty is expected to provide a stronger incentive for military members to comply with established ethics and regulations, maintain military integrity and efficiency, and improve the public's image and trust in military institutions.

The purpose of the research was to find out the level of the students' problem solving skills on environmental material at X class of MAN Bintan. The researcher applied descriptive quantitative approach as method for analyzing the data. Sampling in this study using Total Sampling technique with the sampel consisted of 59 students. This instrument is used to collect students' problem solving skills through six aspects to Chang & Kelly with 6 items essay and feature interviews. The data were analyzed with statistical rule in percentage. Based on the results of data analyze shows that a 77% rate highly classified. The researcher concluded that student at X class MAN Bintan has good problem solving skills. However, it still needs training and guidance to develop problem solving skills.

Hypertension is situation where blood pressure exceeding the limit of normal with blood pressure 140/90 mmHg and which includes non contagious disease. Complementary therapy can reduce the risk of hypertension complications. SEFT therapy one of a complementary therapy that can be used to overcome the problem of increasing blood pressure. The purpose of this study was to carried out SEFT therapy towards decreasing blood pressure in hypertension patients in the built area of Puskesmas Rowosari Semarang. This type of researAch is descriptive using the case study approach method. The criteria used in the case study: primary hypertension patients, hypertension sufferers were able to communicate well, hypertension patients who did not take anti-hypertension drugs. Case study analysis was carried out by processing data through observation of blood pressure before and after SEFT therapy. The results of the case study showed that there was a decrease of blood pressure. Before therapy the blood pressure of  the subject I was 170/110 mmHg decreased to 120/80 mmHg and in subject II before therapy, blood pressure 160/100 decreased to 140/80 mmHg. The recommendation is with control of blood pressure by using SEFT therapy, the society can apply this therapy.

Old age is a final stage in the span of human life. Health problems that are often found in the elderly, one of which is psychological disorders, namely anxiety, depression, readiness. These psychological disorders usually cause the emergence of sleep disorders, namely insomnia. Insomnia has an impact on physical effects, namely fatigue and muscle pain. The combination of progressive relaxation techniques and keroncong music is a non-pharmacological therapy given to clients by tensing certain muscles and then relaxing chili sauce accompanied by keroncong music. The purpose of this study was to determine the effect of a combination of progressive relaxation therapy and keroncong music on insomnia in the elderly at the Setya Manunggal III Posyandu, Semarang Regency. This type of research is a quasi-experimental approach with a one group pre-post-test design without control approach. The population of the study was the active elderly who were registered at the Setya Manunggal III Posyandu Lansia as many as 33 elderly. The research sample was determined by purposive sampling by taking into account certain criteria, namely: 1) the elderly who were registered at the Setyamanunggal III Posyandu, 2) aged 60-74 years. 3) Does not experience limitations or paralysis of limbs 4) Likes keroncong music. The exclusion criteria set included: 1) Elderly people with dementia 2) Elderly people who received medication to help sleep/anti-depressants/sedatives 3) Elderly people with total hearing loss. Insomnia measuring instrument using the KSBPJ Questionnaire. The results showed that there was an effect of Combination of Progressive Relaxation Therapy and Keroncong Music on insomnia in the elderly with a t value of 16,142 > t table.

In order to improve the ability to read Arabic texts in elementary school students, the efforts of teachers are needed, especially here, the efforts of Arabic teachers. Because students at the elementary school level still really need guidance in reading and writing Arabic texts. MI Al-Kalam Denpasar Bali is one of the Madrasah Ibtidaiyah in West Denpasar sub-district whichaims to make students ableto read Arabic texts well. Where as in fact the portion of Arabic learning hours in the 2013 curriculum (K13) was only 2 meetings. There for, there search wants try to reveal how the efforts of Arabic teachers in improving the ability to understand Arabic texts at MI Al-Kalam Denpasar Bali. This study aimsto: (1). To find out how the efforts of Arabic teachers in improving the ability to read Arabic text with the mubasyaroh method of grade V students at MI Al-Kalam Denpasar in the 2019/2020 academic year, (2). What are the inhibiting and supporting factors of the mubasyaroh method in learning Arabic in improving the ability to read Arabic text for fifth grade students of MI Al-Kalam Denpasar for the 2019/2020 academic year. The methods used are qualitative methods, research approaches and types, determiningin formants, data collection techniques, data validity, and data analysis techniques. As well as the methods used in data collection techniques, namely: observation, interviews, and documentation. The technique for collecting research informants uses 6 informant consisting of: theprincipal, subject teacher, and class V student guardian.The results of the study revealed that: (1) the efforts made by the Arabic teacher to improve the students' ability to read Arabic texts were being accustomed to repeating mufradat and practicing it everyday. (2) the supporting factor of the application of the mubasyaroh method is that children canget to know more quickly without having to know the writing but directly put into practice. while the inhibiting factor is the lack of students in understanding vocabulary.

ABSTRAKPerilaku seseorang dalam memutuskan untuk memilih produk dalam pembiayaan multijasa di setiap lembaga keuangan pasti dipengaruhi oleh rasionalitas ekonomi yakni bagi hasil, fasilitas, pelayanan, kemudahan, kenyamanan dan keamanan transaksi. Karena sebagai indentitas dan juga sebagai langkah untuk menarik nasabah yang pada pencapaiannya yaiu kepercayaan nasabah. Rumusan masalah penelitian ini adalah (1) Apakah proses pemberian pembiayaan dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa pada PT. Bank Pembiayaan Rakyat Syariah Fajar Sejahtera Bali? (2) Apakah preferensi dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa? (3) Apakah proses pemberian pembiayaan dan preferensi dapat berpengaruhterhadap kepercayaan nasabah pembiayaan multijasa? Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh proses pemberian pembiayaan terhadap kepercayaan nasabah pembiayaan multijasa (2) pengaruh preferensi terhadap kepercayaan nasabah pembiayaan multijasa (3) pengaruh proses pemberian pembiayaan dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa. Metode penelitian ini adalah pendekatan kuantitatif deskriptifdengan sumber data yang digunakan berupa data primer dan sekunder. Populasi penelitian yaitu, nasabah pembiayaan multijasa PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali dengan teknik pengumpulan data melalui angket/kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah ujiregresi linier berganda, uji parsial, uji simultan dan uji determinan dengan menggunakan SPSS (Statistical Package For Social Seince) versi 24. Berdasarkan hasil perhitungan uji regresi linier berganda dengan persamaan Y = 5,719 + 0.134X1 + 0,634X2 + e hasil koefisien korelasi secara terpisah diperoleh X1 5C sebesar 0,134 dengan nilai signifikan 0,037 < 0,05 sedangkan variabel X2 preferensi sebesar 0,634 dengan nilai signifikan 0,000 < 0,05 dengan secara simultan 30,761 dengan signifikan 0,00 besarnya nilai koefisien determinasi tersebut menunjukan adanya pengaruh antara 5C dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali baik secara parsial atau terpisah maupun secara simultan.   ABSTRACTA person's behavior in deciding to choose a product for multi-service financing at any financial institution is definitely influenced by economic rationality, namely profit sharing, facilities, services, convenience, convenience and security of transactions. Because as an identity and also as a step to attract customers whose achievements are customer trust. The formulation of the research problems are (1) whether the process of providing financing can affect the trust of multi-service financing customers in PT. Fajar Sejahtera Bali Sharia People's Financing Bank? (2) Can preferences affect customer trust in multi-service financing? (3) Can the process of providing financing and preferences affect customer trust in multi-service financing? The purpose of this study was to determine (1) theeffect of the process of providing financing on customer trust in multi-service financing (2) the effect of preference on customer trust in multi-service financing (3) the effect of the process of providing financing and preferences on customer trust in multi-service financing. This research method is a descriptive quantitative approach with data sources used in the form of primary and secondary data. The study population, namely, multi-service financing customers of PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali with data collection techniques through questionnaires / questionnaires and documentation. The data analysis technique used is multiple linear regression test, partial test, simultaneous test and determinant test using SPSS (Statistical Package for SocialSeince) version 24. Based on the results of the calculation of multiple linear regression with the equation Y = 5.719 + 0.134X1 + 0.634X2 + e, the results of the correlation coefficient are separately obtained by X1 5C of 0.134 with a significant value of 0.037 <0.05 while the variable X2 preference is 0.634 with a significant value of 0.000 <0 , 05 with 30.761 simultaneously with a significant 0.00 of the value of the coefficient of determination shows the influence between 5C and preferences on customer trust in multi-service financing in PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali either partially or separately or simultaneously.

Dalam pengelolaan zakat profesi mulai dari perencanaan, pengorganisasian, pelaksanaan, dan pengawasan terutama dalam menghimpun dan menyalurkan zakat profesi tentu yang menjadi tujuan utama adalah terciptanya pemerataan dan kemaslahatan umat. Meningkatkan kepuasan serta komitmen muzakki dapat mempertahankan kepercayaan dan loyalitas muzakki berzakat sehingga terciptanya kesadaran untuk senantiasa menyisihkan sebagian harta untuk memberdayakan golongan tidak mampu. Tujuan penelitian adalah untuk mengetahui: 1) Pengelolaan zakat profesi dalam meningkatkan loyalitas muzakki di Baznas Kota Denpasar. 2) Tingkat loyalitas muzakki di Baznas kota Denpasar. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan terdiri dari 12 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data melalui observasi, wawancara, dan dokumentasi. Teknik analisisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian yang diperoleh: (1) Analisis pengelolaan zakat profesi Baznas Kota Denpasar dalam hal ini menggunakan langkah-langkah yaitu perencanaan, berkaitan dalam menetapkan, merumuskan, mengidentifikasi, dan mengembangkan. Pengorganisasian, dalam hal ini menggunakan persepsi dan sikap yang diharapkan dapat memaksimalkan tujuan pengelolaan. Pelaksanaan, berkaitan dengan kinerja pengelola zakat yang selama ini menggunakan Standar Operasional Prosedur (SOP). Pengawasan, berkaitan dengan kondisi pengelolaan zakat profesi yang masih stabil. (2) Tingkat loyalitas muzakki ditinjau dari kepuasan, komitmen, serta kesukaan produk muzakki dapat dinilai dari besarnya pernyataan rasa puas dan bentuk kepedulian muzakki terhadap sesama dalam berzakat di Baznas Kota Denpasar   ABSTRACTIn the management of professional zakat starting from planning, organizing, implementing, and supervising, especially in collecting and distributing professional zakat, of course the main goal is the creation of equality and the benefit of the people. Increasing the satisfaction and commitment of muzakki can maintain the trust and loyalty of muzakki to tithe so as to create awareness to always set aside some of the assets to empower the poor. The research objectives were to determine: 1) Management of professional zakat in increasing muzakki loyalty at Baznas Denpasar City. 2) The level of muzakki loyalty at Baznas Denpasar city. This research method uses a descriptive method with a qualitative approach. The informants consisted of 12 people who were selected using a purposive technique. Collecting data obtained based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The research results obtained: (1) Analysis of the professional zakat management of Baznas Denpasar City in this case uses the steps, namely planning, related to determining, formulating, identifying, and developing. Organizing, in this case using perceptions and attitudes which are expected to maximize management objectives. Implementation, related to the performance of zakat managers who have been using Standard Operating Procedures (SOP). Supervision, related to the condition of professional zakat management which is still stable. (2) The level of muzakki loyalty in terms of satisfaction, commitment, and liking of muzakki products can be assessed from the magnitude of the statement of satisfaction and the form of muzakki's concern for others in tithing at Baznas Denpasar City.

DSM's efforts in helping the government to reduce poverty. One of the things done by DSM is to create a Food House as a form of program for underprivileged families in Bali. The purpose of this study was to determine: 1) Fostering underprivileged families through a food house program in the DSM Jembrana region of Bali. 2) Efforts for economic empowerment for underprivileged families through a food house program in the DSM Jembrana region of Bali. and 3) The results of fostering underprivileged families through a food house program on the family economy in the DSM Jembrana region of Bali. This type of research is descriptive with a qualitative approach. Descriptive qualitative research and using purposive sampling technique. The author uses three techniques namely; interviews, observations and documentation. Data analysis techniques include; data reduction, data presentation and decision making. Based on the results of this study indicate that the underprivileged families and DSM parties who have been studied and interviewed regarding the development of underprivileged families have the stages of the process to be able to follow the guidance of the food house program, after being investigated the economic empowerment efforts that DSM has done have received a good response by members because it is very helpful increase income with the facilities provided and the results obtained after coaching is done is a change in the behavior of members and members can meet their daily needs.

Profesionalisme guru adalah seorang yang bertugas untuk menyampaikan ilmu pengetahuan, kecakapan kepada peserta didik yang bertujuan untuk mengembangkan seluruh aspek pribadi. Masalah yang dihadapi di MI Bina Ihsan Mulia Badung Bali yakni kompetensi profesional yang harus dimiliki oleh seorang guru itu terhambat karena adanya kesenjangan antara teori dan praktik. Hal ini yang mendasari dilakukannya penelitian di MI Bina Ihsan Mulia Badung Bali yang memiliki siswa yang prestasi belajarnya cukup baik. Tujuan dari penelitian ini adalah untuk mengetahui Peranan profesionalisme guru di MI Bina Ihsan Mulia Badung Bali Tahun Pelajaran 2019/2020, dan faktor dalam meningkatkan mutu pembelajaran di MI Bina Ihsan Mulia Badung Bali Tahun Pelajaran 2019/2020. Jenis penelitian ini adalah deskriptif dengan pendekatan kualitatif dengan tiga teknik pengumpulan data yaitu: observasi, dokumentasi, dan wawancara. Hasil dari penelitian ini adalah Peranan profesionalisme guru di MI Bina Ihsan Mulia Badung Bali telah terlaksana dengan baik. Walaupun ada faktor yang tidak dijalankan dengan profesional. Faktor dalam meningkatkan mutu pembelajaran ada 2 faktor yaitu pendukung dan penghambat. Faktor pendukungnya adalah faktor internal guru, kurikulum, dan kepala sekolah. Sedangkan faktor penghambatnya adalah latar belakang pendidikan guru dan ekonomi. ABSTRACTTeacher professionalism is a person whose duty is to convey knowledge, skills to students who aim to develop all personal aspects. The problem faced at MI Bina Ihsan Mulia Badung Bali is that the professional competency that must be possessed by a teacher is hampered because of the gap between theory and practice. This is the basis for conducting research at MI Bina Ihsan Mulia Badung Bali which has students whose learning achievement is quite good. The purpose of this study was to determine the role of professionalism of teachers in MI Bina Ihsan Mulia Badung Bali Academic Year 2019/2020, and factors in improving the quality of learning at MI Bina Ihsan Mulia Badung Bali Academic Year 2019/2020. This type of research is descriptive qualitative approach with three data collection techniques, namely: observation, documentation, and interviews. The results of this study are the role of teacher professionalism at MI Bina Ihsan Mulia Badung Bali has been well implemented. Although there are factors that are not carried out professionally. There are 2 factors in improving the quality of learning, namely supporting and inhibiting. Supporting factors are internal factors of teachers, curriculum, and school principals. While the inhibiting factors are the educational background of teachers and economics.

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

ABSTRAKMotivasi merupakan proses mempengaruhi atau mendorong dari luar maupun dari dalam terhadap seseorang atau kelompok kerja agar mereka mau melaksanakan sesuatu yang telah ditetapkan. Kinerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang karyawan dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepada karyawan. BRI Syariah KC Denpasar mempunyai strategi untuk bisa berbaur dengan masyarkat di Bali dengan memperkerjakan karyawan non muslim supaya nasabah yang non muslim bisa menerima BRI Syariah itu sendiri. Penelitian ini fokus tentang: 1. Bagaimana motivasi karyawan non muslim di PT BRI Syariah KC Denpasar. 2. Bagaimana kinerja karyawan non muslim di PT BRI Syariah KC Denpasar. Adapun tujuan dari penelitian ini adalah 1. Untuk mengetahui motivasi karyawan non muslim di PT BRI Syariah KC Denpasar. 2. Untuk mengetahui kinerja karyaman non muslim di PT BRI Syariah KC Denpasar. Jenis penelitian ini menggunakan pendekatan kualitatif yang berbentuk kalimat, kata, atau gambar berdasarkan hasil pendekatan secara langsung melaui metode wawancara secara langsung atau secara online mengenai motivasi dan kinerja karyawan non muslim yang dipraktekan di BRI Syariah KC Denpasar. Wawancara ini dilakukan kepada para informan dalam hal ini adalah pemimpin perusahaann dan karyawan non muslim di BRI Syariah KC Denpasar. Hasil yang diperoleh: 1. Adanya dorongan dari luar untuk menumbuhkan semangat dalam bekerja yang diberikan oleh perusahaann seperti gaji yang sesuai, harapan yang terpenuhi dan bonus bagi karyawan yang berpestasi akan manambah semangat bekerja karyawan non muslim di BRI Syariah KC Denpasar dan menghasilkan karyawan yang memiliki kinerja lebih baik lagi. 2. Apabila Kinerja karyawan non muslim baik dalam bekerja maka tujuan BRI Syariah KC Denpasar akan terwujud yaitu menjadi perbankan yang rahmatal lil ‘alamin.   ABSTRACTMotivation is the process of influencing or encouraging from outside or from within a person or work group so that they are willing to carry out something that has been determined. Performance is the work result in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities assigned to the employee. BRI Syariah KC Denpasar has a strategy to be able to mingle with society in Bali by employing non-Muslim employees so that non-Muslim customers can accept BRI Syariah itself. This study focuses on: 1. How is the motivation of non-Muslim employees at PT BRI Syariah KC Denpasar. 2. How is the performance of non-Muslim employees at PT BRI Syariah KC Denpasar. The objectives of this study are 1. To determine the motivation of non-Muslim employees at PT BRI Syariah KC Denpasar. 2. To find out the performance of non-Muslim employees at PT BRI Syariah KC Denpasar. This type of research uses a qualitative approach in the form of sentences, words, or images based on the results of the direct approach through direct or online interviews regarding the motivation and performance of non-Muslim employees practiced at BRI Syariah KC Denpasar. These interviews were conducted with informants, in this case, company leaders and non-Muslim employees at BRI Syariah KC Denpasar. The results obtained: 1. The encouragement from outside to foster enthusiasm for work given by the company such as appropriate wages, fulfilled expectations and bonuses for high-performing employees will increase the enthusiasm for work of non-Muslim employees at BRI Syariah KC Denpasar and produce employees who have even better performance. 2. If the performance of non-Muslim employees is good at work, the goal of BRI Syariah KC Denpasar will be realized, namely to become a banking that is rahmatal lil 'alamin.

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

This study aims to analyze the dynamics of the rural economy in Sukajaya Village, a newly formed village from expansion. Through a qualitative approach, this study examines strengths, weaknesses, opportunities, and threats in the agricultural, MSME, and social sectors in Sukajaya Village. It was found that Sukajaya Village has advantages in agriculture and culinary MSMEs but faces challenges such as a lack of government support and understanding of the digital economy. This research also reveals social problems, especially in education. Proposed solutions include improving digital infrastructure, entrepreneurship education, and social interventions for schooling. This research provides important insights into rural economic empowerment that can help Sukajaya Village face challenges and seize opportunities.

Leadership is an activity used to influence the behavior of other people so that they are willing to be directed to achieve certain goals, one of which is improving the performance of nursing services. Performance is an effort made from the results of work that can be achieved by a person or group of people in an organization in accordance with their respective authorities. This research method uses an analytical observational research design with a cross sectional study approach. The research population was all nurses at the Ridge Community Health Center, totaling 55 people with a sample size of 55 people, the sampling technique used total sampling technique. The instrument used for data collection was a questionnaire. The research results showed that the majority of respondents were women (72.7%) with a D3 education (76.4%) aged 21-30 years (40.0%) with a length of work of 1-10 years (52.7%). The results of statistical tests show that there is no relationship between authoritarian (p=0.185) and democratic (p=0.128) leadership styles on nurse performance. Meanwhile, there is a relationship between participative leadership style (p=0.000) and Laizes Faire (p=0.000) on nurse performance. Based on the research that has been carried out, it can be concluded that at the Ridge Community Health Center, the Participative Leadership Style (p=0.000) and Laizes Faire (p=0.000) are implemented, resulting in greater performance of good nurses compared to less good performance of nurses.    

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

One interesting case to examine is when a soldier is suspected of committing the crime of document forgery, which is one of the prerequisites for becoming a TNI soldier before the perpetrator officially becomes a TNI soldier. The objective of this research was to demonstrate the importance of considering the tempus delicti (time of the offense) when determining the jurisdiction of the judiciary. This qualitative research employed a descriptive approach to systematically gather data that were systematic, factual, and expedient in line with the condition when this study was conducted. The findings indicated that when a soldier is suspected of committing the crime of document forgery, a requirement for becoming a TNI soldier before their official enlistment, the jurisdiction of the civilian court system applies.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.

This study designed a system that is able to assist companies in calculating cash receipts and disbursements. The Accounting Information System for Cash Receipts and Expenditures will be equipped with the use of user log-ins to maintain the level of data security so that not just anyone can misuse the data. The system designed will also be equipped with security of access rights and data storage systems, providing a database using the Visual Basic 6.0 programming language that holds records of cash receipts and disbursements to be a good report, summarizing the process of moving data from ledgers to becoming cash reports flow, and can document each period's report so that it can be grouped properly. The research method used is the Borg and Gall R&D research approach which consists of 10 stages, out of 10 R&D stages the author only conducts the research approach to the 6th stage alone. and monitoring cash flow very well. In addition, it can also produce reports that are precise, accurate and efficient.