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This study aims to analyze the effect of body angle variations on propulsion force, drag coefficient, and freestyle swimming performance using a biomechanical approach. Movement efficiency in swimming plays a crucial role in improving athlete performance. This study employed a quantitative experimental design with university or club-level swimmers with at least three years of training experience as subjects. Subjects were selected through purposive sampling with the criteria of being healthy, familiar with freestyle techniques, and willing to follow the research procedures. The instruments used included 3D motion capture to record body angles and movement coordination, force sensors to measure propulsion force and drag coefficient, and a timekeeping system to calculate average speed. The body angle variations tested were 0°, 15°, and 30°, each with three replications. Data were analyzed using descriptive statistics to describe the mean, standard deviation, and data distribution, and comparative statistics (ANOVA or paired t-test) to compare performance between angle variations. The results showed that a 15° body angle provided optimal performance, with increased average speed and propulsion efficiency compared to 0° and 30° body angles. These findings confirm that body angle regulation plays a crucial role in reducing water resistance and increasing propulsion. The study concluded that a 15° body angle is the ideal position for improving freestyle swimming performance. Further research is recommended to expand the number of subjects, explore variations in other swimming strokes, and integrate physiological data for more comprehensive results.

This research seeks to find an approach between modern trends in management accounting and cost reduction. The research problem was represented by a number of questions with the aim of identifying the intellectual and applied frameworks of its variables, and then diagnosing the level of interest in it in the field, as well as identifying the appropriate procedures by the company. Three main hypotheses were developed to measure the level of correlation and influence between the research variables. The research was conducted in Al-Enjaz Juice Manufacturing Company as a field for research and testing its hypotheses. The target cost method, the cost method based on activities, and the balanced scorecard method were adopted. The research used many statistical methods in the analysis, such as standard deviations, arithmetic averages, with the help of statistical programs (SPSS.var.29). A set of results was reached, the most important of which is the existence of a correlation relationship and the influence of modern management accounting applications in reducing costs

This research was carried out in class V of Islamiyah Private Elementary School with the aim of finding out the influence of the Small Group Learning Model on the Learning Creativity of Class V of Islamiyah Elementary School Students for the 2022-2023 Academic Year. The samples taken in this research were Class V of the Islamiyah Private Elementary School, Class V A as the Control Class and Class V B as the Experimental Class. Test results regarding the influence of the Small Group Learning Model (X) and Student Learning Creativity (Y) in class V of Islamiyah Private Elementary School for the 2022/2023 Academic Year. The influence of using the Small Group Learning Model has been proven from the results of research conducted on Class V students of Islamiyah Elementary School. The 2022/2023 academic year provides positive results. The results showed that the Small Group Learning Model was in the good category, and this result was also followed by student learning creativity being included in the good category with an average score for the experimental class of 82.2. It is known that by calculating the variable X, the average value is 82.2 and the standard deviation is 9.06. And variable Y obtained an average value of 51.67 and a standard deviation of 7.81. From the calculation of the hypothesis price th = 0.06, the significance of the hypothesis coefficient is consulted with the calculated t value table. The t table value with N = 60 at the 5% significance level = 0.245. This turns out to be 0.245 >. 0.06 This proves that the hypothesis is accepted. From the results of hypothesis testing using the product moment correlation formula, it is found that tcount > ttable so that Ha is accepted, Ho is rejected. So there is an influence on student learning creativity using the Small Group Learning Model.

Teachers hold a crucial responsibility in every stage of students' development, including intellectual and spiritual growth. This role is vital in fostering students' emotional maturity, enabling them to adapt to changes and advancements in their environment. This study aims to explore the efforts of Islamic Religious Education (IRE) teachers in addressing behavioral deviations among students at SMP Negeri 03 Padang Panjang. The research employs a descriptive qualitative method by gathering information through interviews, observations, personal documents, notes, and other relevant materials. The identified forms of student behavioral deviations at SMP Negeri 03 Padang Panjang include smoking, bullying, lack of attention and concern toward teachers during lessons, failure to complete assignments, disrespectful behavior and lack of politeness, absence from congregational prayers, bringing mobile phones to school without permission, skipping classes, and using inappropriate language.

Social and economic welfare reflects the quality of life in a region and is influenced by local social, economic, and environmental factors. East Java, as the second most populous province in Indonesia, faces challenges in improving the welfare of its residents, particularly due to varying regional characteristics such as employment, education, and population demographics. To understand the patterns of interrelationships among factors affecting welfare, this study conducted a klaster analysis to group regions based on similar characteristics. The klaster analysis employed both hierarchical (complete linkage) and non-hierarchical (K-means) approaches to determine the optimal number of klasters. The results revealed that the level of diversity across regions in East Java tends to be homogeneous in social and economic aspects, with average values exceeding standard deviations. Assumption tests for the klaster analysis confirmed that the data met the assumptions of multivariate normal distribution and dependency.Through hierarchical (complete linkage) and non-hierarchical (K-means) klaster analysis, two main klasters were formed, dividing districts/cities in East Java based on welfare characteristics. Using the complete linkage method, 27 regions were grouped into klaster 1, and 11 regions into klaster 2, while K-means grouped 26 regions into klaster 1 and 12 regions into klaster 2. Out of the six variables used, one variable was found to be insignificant in influencing the klastering results. Based on the mapping results, the grouping aligns with similar criteria, where urban areas predominantly fall into one klaster, and the other klaster is dominated by rural areas.

The current research examines the interactive role of brand love in its dimensions (brand passion, brand familiarity, brand commitment) and obsession with brand in the customer-oriented deviation represented in (financial motives, ego motives, motives of revenge), and accordingly, the opinions of some customers towards some tourism and travel companies have been surveyed by five companies (Bright Light Company for Tourism and Travel, and Al-Mohib Company for Tourism and Travel,  And the Banner Summit Company for Travel and Tourism, Al-Shams International Company, and Icor Company) for the period (June to late August 2024) and customers showed great cooperation by responding to the paragraphs of the study tool, Accordingly, (593) opinions were collected from the opinions of customers dealing with these companies, and the descriptive analytical approach was adopted in building and interpreting the study variables through the use of statistical packages for the program (SPSS&AMOS). V.28) The results presented that the interactive role of brand love and obsession with tourism companies is closely related to addressing customer-oriented deviation and this motivated these companies to develop their capabilities by providing comfort, air conditioning and distinctive services, but in theory the research has shown a conceptual relationship between brand love and obsession with customer-oriented deviation through what was presented by some previous studies.

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

The purpose of this study is to show how much green finance—which includes investments in renewable energy, sustainable infrastructure, green technology, social investment, and green bonds—can help a sample of Iraqi bank employees achieve sustainable financial performance, including accounting, marketing, and comprehensive performance. The research problem was that the banking system and the government must work together effectively to provide the required financial tools, such as low-cost bank loans and exemptions from environmental taxes, in order to achieve sustainable financial performance and make the shift to a green economy. By examining the connection between these factors, two primary hypotheses were created to gauge the degree of influence and linkage. The primary instrument for gathering information pertaining to the field component of the study was the questionnaire form. There were 179 people in the sample. The study included a variety of statistical techniques, including standard deviations, arithmetic averages, and structural equation modeling with the aid of statistical tools (spss.var.29, amos.var.26). The most significant of the conclusions drawn was that green financing has a morally beneficial effect on sustainable financial performance.

This study explores the effect of the influence of employee service quality on customer satisfaction at the beautylicious beauty salon in Padang city. In the era of globalisation, the beauty business is growing rapidly as people's needs for appearance increase, including treatments for men and women. Beauty salons such as Beautylicious in Padang have capitalised on this trend by providing beauty and body care services, but service quality still needs to be improved to meet customer expectations and maintain competitiveness in a competitive market. The purpose of this study is to analyse the effect of service quality provided by employees on customer satisfaction at Beautylicious Beauty Salon in Padang City. The method used in this research is a survey with 145 respondents who were analysed using SPSS and Smart PLS statistical software. This study measures the assessment of service quality and customer satisfaction, and calculates the relationship coefficient and significance value. The results showed that service quality obtained an average rating of 49.52 with a standard deviation of 16.375, indicating variations in customer expectations. In addition, the average rating for customer satisfaction was 50.84 with a standard deviation of 17.065. Regression analysis with Smart PLS resulted in an R-square value of 0.753, indicating that service quality contributed 75.3% to customer satisfaction.

The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to collect data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach the conclusions, the most prominent of which was that digital transformation contributes to completing routine operations, reducing the time required to complete tasks, increasing accuracy in operations, and reducing human errors through the use of digital systems.

The current research aims to measure the impact of strategic vigilance through its dimensions (strategic vigilance, competitive vigilance, technological vigilance, environmental vigilance) on strategic success in its dimensions (survival, growth, adaptation), and the problem of the study is defined in the following question: What is the role of strategic vigilance in achieving strategic success? The aim of the study came to identify the role that strategic vigilance can play in achieving strategic success. The questionnaire form was distributed to a sample of lecturers at Samarra University, with a strength of (88) lecturers. The research used a descriptive analytical approach, which was followed by statistical methods like arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient, and statistical programs like SPSS.V.29 and Amos.V.26 to analyze the data and draw conclusions. The most notable of these claims was that strategic vigilance influences strategic success.

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

Organizational Citizenship Behavior (OCB) refers to voluntary actions that are not directly rewarded by the formal reward system but that contribute to organizational effectiveness. Organizational citizenship behavior (OCB) is a reflection of the added value of employees and contributes to job performance, job satisfaction, and organizational commitment. PT Erindo Mandiri is a company engaged in the production of bottled mineral water. This study aims to evaluate the effect of job satisfaction and organizational commitment on organizational citizenship behavior (OCB) at PT Erindo Mandiri, as well as to ascertain how HR management can improve company effectiveness through OCB. In this case, the researcher employs an associative method with the objective of discerning the impact of job satisfaction (X1) and organizational commitment (X2) on the organizational citizenship behavior variable (Y) at PT Erindo Madiri. The results of the research conducted at PT Erindo Mandiri indicate that job satisfaction and organizational commitment exert a positive influence on organizational citizenship behavior (OCB). The conjunction of these two variables engenders augmented individual and collective efficacy, as well as organizational systems that culminate in superior HR performance, characterized by minimal absenteeism and negligible deviations.

Posyandu is expected to be able to detect any deviations in growth and development early and provide recommendations to immediately visit related health services. Stimulation recommendations are also given if the detection results show that there is dysfunction in growth and development, so that the dysfunction does not experience more severe disorders. Delays in growth and development in children that are detected early are very important and are part of the duties of posyandu cadres. There are several applications that can be accessed by the community at home, such as the "Nutritional Status Check", "Nutrition Calculator", and "PRIMAKU" applications, where these applications can be downloaded using a smartphone on the Google Playstore, these applications can be used to help parents monitor their children's growth and development while at home. 5 The Ministry of Health has launched the book Stimulation, Detection and Early Intervention of Growth and Development (SDIDTK) (Karima et al., 2021; N et al., 2019).

This research aims to analyze the determination of the internalization of BerAKHLAK work culture in constructing apparatus integrity within the Social Services Department of East Java Province. In the context of modern bureaucratic transformation, Civil Servants (ASN) are required to have a strong work culture foundation as a moral compass to avoid practices that deviate from professional ethics. The Social Services Department possesses unique characteristics as it interacts directly with vulnerable social groups, necessitating personnel with unwavering integrity and moral immunity against the temptation of abusive authority. Utilizing a qualitative descriptive approach with a case study design, this research dissects the phenomenon of value internalization holistically through in-depth interviews, observation, and documentation. The results indicate that the internalization process of BerAKHLAK (Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative) is carried out through a social construction dialectic encompassing stages of externalization, objectification, and internalization. Phenomenological findings suggest a paradigm shift from formalistic integrity toward substantive integrity, where values ​​such as Accountability and Loyalty are no longer viewed merely as regulatory burdens but as manifestations of moral responsibility rooted in individual conscience. The habituation process through routine actions, such as consistently precise data verification, has created an "ethical sedimentation" that transforms honest behavior into an instinctive or automatic self-governing action. Furthermore, the Harmonious and Collaborative dimensions have successfully established peer-supervision mechanisms and a collective social identity that strengthens the organization's moral fortress through collective social shame against deviations. The integration of Competent and Adaptive values ​​also proves to be a primary determinant in mitigating ethical risks, where technical professionalism encourages personnel to remain transparent despite complex field pressures. Overall, the internalization of BerAKHLAK work culture has successfully reconstructed the integrity of the East Java Social Services apparatus into a stable social reality, which not only transforms work methods but also builds public trust through quality and equitable service.

. Abdullah Nashih Ulwan is one of the figures of Islamic education who pay great attention to children's education, through his books Tarbiyatul Aulad Fil Islam he explained the concept of monotheism education for children, the many cases of deviations from Islamic law committed by teenagers. This research aims to provide special knowledge to educators regarding monotheism education materials as well as educational methods. This research method is library research or literature and data analysis using content analysis methods. The results obtained are material for children's monotheistic education including: introducing the oneness of Allah SWT, instilling devotion to the power and supervision of Allah SWT, introducing Rasulullah SAW and teaching them to read the Qur'an and Islamic law. It is hoped that educators will understand the concept of providing monotheism education to children and be able to implement it. 

One  of  the   fundamental  analysis  that  usually  used  by  investors  and security analize to value the stock price is by price earning ratio(PER) approach. This research have as a purpose to examine influence factors DPR, DER, NPM, Firm Size, CR to PER. This study aims to examine the factors Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Firm Size, and Current Ratio (CR) of Price Earning Ratio (PER) on Manufacture companies listed in Indonesia Stock Exchange for 2010 - 2012. This  study  used  the  entire  population  of Manufacture  companies  listed  in Indonesia Stock Exchange (BEI) in 2010 until 2012, a total of 396 companies. The samples  using  48  companies  on  manufacturing  companies sector. Type of data is secondary data from each manufacturing companies listed on the Indonesia  Stock  Exchange  for three  years  in 2010, 2011, 2012.  The samples are taken by purposive sampling. Data analysis use multiple regression analysis, method  which  initial  by classical  test  for  normality,  multicollinearity test, heteroskedastisitas test and autocorrelation test. Hypothesis test is using the F tes, t test, and koefisien determinasi R2. In  the  classical  assumption  test  results  showed  that  there  were  no  deviations classical assumption, this shows that the available data has been qualified to use multiple linier  regression  model.  From  this  reseach  the  following  conclusion  :  the  DPR variable is positif and not effect on PER, variabel DER has negative and not effect on PER, NPM variable has negative and not effect on PER, Size  variable  has positive  and effect  on  PER,  and CR variable  has positif and  not effect on  PER.  Regression  equation  obtained  is PER =-4.196+0.074 DPR-0.596 DER-0.166 NPM + 0.961 Firm Size+0.245 CR. Coefficient  of determination  (adjusted  R2)  is 10 %  which  means 10 %  of  PER  is influenced  by  the independent  variables,  whereas  the  remaining  balance  of  90%  is  explained  by  other variable not prensented in the study.

Stunting is a developmental disorder in children caused by poor nutrition, repeated infections, and inadequate psychosocial stimulation. A child can be defined as stunted if his age height is more than two standard deviations, below the provisions of the Child Growth Standard. The high incidence of stunting in Indonesia is one of the factors due to people's misunderstanding about stunting where they consider it reasonable about the proportion of their children's height, the mother's understanding factor is a very important factor in preventing stunting where stunting in children tends to occur in mothers who have less understanding. Understanding from mothers/expectant mothers really needs to be improved optimally to prevent and break the chain of stunting.

The use of quality cost reports in quality improvement programs is a strategy that aims to increase the efficiency of a company's production costs. Quality cost reports include the identification, measurement, and analysis of costs associated with product or service quality deviations. In this context, research discusses the importance of integrating quality cost reports in an effort to improve product or service quality while minimizing production costs. This study demonstrates how the use of quality cost reports can provide valuable insights for companies in identifying the most effective and efficient resources for quality improvement. Quality cost analysis can help management make the right decisions regarding resource allocation, production process development, and implementation of continuous improvement.

Providing education to the community about the importance of growth and development screening of infants, toddlers and APRAS is very useful for mothers and health cadres. Where mothers or cadres can detect early developmental deviations in children in their growing age. The purpose of this community service is to provide education about the importance of early detection of growth and development and screening to determine whether the growth and development of children is in accordance with age. The implementation of this education uses leaflets and teaching sheets and growth and development screening using KMS and KPSP which is one of the instruments to determine the normal or deviant growth and development of children. The number of counseling participants was 29 people (20 parents and 9 cadres) while the number of screening participants was 20 people. After being given education to mothers and cadres, it is very helpful for mothers and cadres to increase their knowledge and get the results of screening 20 normal children according to age.