SciRepID - Scientific Publication Search

Publication Search

50,562 articles from 425 journals · 1,447 citations tracked

Showing 4041-4060 of 4,161

Analytics

Muhammad Resky; M. Syakhil Afkar R; Catur Febri Nusahid; Lusiana Lusiana; Yayat Suharyat

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2022 Pusat Riset dan Inovasi Nasional

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

Puput Novita Sari; Yayat Suharyat

Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri 2022 Universitas Maritim AMNI Semarang

This study aims to explain the implementation of the demonstration method in learning Islamic religious education at SMA Negeri North Tambun. This research uses a descriptive qualitative approach. Methods of data collection using non-participant observation methods, semi-structured interviews and documentation. The subjects of this study were the principal, Islamic education teachers and class XII IPA students. The data validity was done by using data triangulation technique and source triangulation technique. Data analysis includes data collection (data collection), data reduction (data reduction), data display (data presentation) and conclusion drawing / verification. The result of this research is that in teaching Islamic Education the teacher uses the demonstration method by applying three stages, namely preparation, implementation and evaluation of learning. Preparation for learning the teacher prepares learning tools, formulates goals to be achieved, prepares the necessary tools or media and estimates the time that will be used in learning. The supporting factors are the presence of professional teachers, media, adequate facilities and infrastructure, making it easier for students to understand what is being learned..

Husin Husin; Santi; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

We are currently in an era where almost everyone is familiar with technology and everything is completely connected. With the advancement of digital technology now, every parent needs to keep updating information and learning how to educate their children, especially Islamic religious knowledge in today's digital era. Children must be instilled with Islamic religious values ​​so that they can get used to doing good, taking action and making decisions in their lives based on Islamic religious values ​​which serve as guidelines until adulthood. In order to avoid the negative effects of the internet, the role of parents is very important in accompanying children to learn, especially when they are playing and learning to use gadgets. Therefore, This study aims to find out how today's parents provide Islamic education by utilizing digital technology. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative.

Ahmad Rifai; Husin; Rahmadiati; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

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.

Muhammad Nasir; Husin; Ayunda Fitriani; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

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.

muchammad tri rinaldi; Sartika Wulandari; Muhammad Ali Ma'sum

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

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.

M. Farhan Lubis; Oktarini Khamilah Siregar

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.

B. Syukroni Baso; Johar Amir; Kembong Daeng

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

This research aims to analyze the meaning of qualisigns in the novel Bumi by Tere Liye and its implications for literature learning in vocational schools (SMK). The research method used is qualitative descriptive with semiotic analysis technique. The data used are quotations from the novel Bumi that contain qualisigns. The results show that qualisigns in the novel Bumi have various meanings, such as attentive, polite, angry, and others. These signs are presented by the author as a representation of the characters or situations presented in the novel. The quotations that become the focus of the study, namely "Dasar guru sok galak. Tidak tahu apa, tambah keriting saja rambutnya setiap kali dia marah-marah" and "Di dalam kardus berwarna pink, beralaskan talam lembut, ditutup kain sutra, hadiah ulang tahunku menunggu," contain qualisigns that have clear meanings. The implications of this research for literature learning in SMK are the importance of understanding literary semiotics as a theoretical foundation for understanding the meaning of signs in literary works. Literature learning in SMK should include an understanding of literary signs, both qualisigns and other signs, so that students can appreciate and understand literary works better

Okpatrioka, Okpatrioka

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

This study aims to improve student learning outcomes by applying the inquiry learning model during teaching and learning activities in Civics Education (PKn)  SD . This research is motivated by the low learning outcomes of students in elementary schools because there are still many teachers who do not apply innovative learning models, teacher-centered conventional learning models that make students less active in the learning process. The Inquiry Learning learning model emphasizes the process of critical and analytical thinking to seek and find answers to the problems in question. This research method is the study of literature (Library Research) or library research. The research is motivated by the low student scores, presumably because the learning model is less attractive. Inquiry Learning learning model, namely: (1) orientation; (2) formulate the problem; (3) formulate hypotheses; (4) collect data; (5) testing the hypothesis; (6) formulate conclusion    

Yohanes Anton Nugroho

JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA 2022 Pusat Riset dan Inovasi Nasional

Technology developments in the era of the industrial revolution 4.0 provide many opportunities to improve supply chain performance and performance. The existence of the waste processing industry as a business has prospects for development, given the large amount of waste generated by the community and the need for several processed products. PT A reduced the amount of garbage that accumulates in the final disposal site (TPA) by reprocessing the waste produced by the community. The existence of waste banks, government agencies, hotels, zoos, and Islamic boarding schools is one of the sources of waste that is processed for waste products. This paper seeks to develop the concept of a digital supply chain by adopting the supply chain model run by PT A. The initial identification presented in this paper can result in several technology identifications that need to be prioritized in implementing relevant technologies in the industry. The expected impact of this implementation is an increase in supply chain performance

Jefri Sidik; Geovani Meiwanda

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2022 Pusat Riset dan Inovasi Nasional

This research is motivated by the rise of drug abuse cases, especially in Pekanbaru City which can damage themselves and others. The increasing number of drug abuse cases has become a special concern for the Government and also the people in Pekanbaru City. The existence of a strategy designed by the Pekanbaru City National Narcotics Agency (BNNK) to tackle drug abuse is expected to be able to overcome drug problems in accordance with the provisions of Law No. 35 of 2009 concerning Narcotics. This study uses qualitative research methods with data collection techniques through interviews and documentation. This study aims to obtain data on the strategy for overcoming drug abuse by the Pekanbaru City National Narcotics Agency (BNNK) and the factors that inhibit it. The results of this study indicate that the drug abuse prevention strategy designed by the Pekanbaru City National Narcotics Agency (BNNK) has not fully worked as expected, so that drug abuse cases have not been significantly reduced. This is due to the inhibiting factors, namely the lack of availability of human resources and limited supporting tools.

Mustofa, Arif; Aryono, Budi; Hamid, Noor

Adi Widya: Jurnal Pengabdian Masyarakat 2022 Lembaga Penelitian dan Pengabdian Masyarakat

Community service based on the development of the target schools at MA Hasyim Asyari Bangsri Jepara is intended as an effort to improve learning management in partner schools. The purpose of this community service program is to build academic cooperation, develop human resource potential and improve the quality of school education through skill program innovation. The training was held in two stages, namely the theory-discussion stage and the field stage. The participants of this training were teachers, assistant teachers, and students. The class training materials are the rules of fish farming, getting to know the tools and functions of the equipment, knowing how to design aquaculture containers, the sequence of cultivation activities, caring for and feeding and monitoring fish health. While the field training includes the design of aquaculture pond containers to fish farming techniques. The result of the activity was the implementation of community service activities for the development of the target schools in the form of training on catfish cultivation techniques for students and teachers of MA Hasyim Asyari Bangsri. The training participants understand cultivation techniques, starting from preparing cultivation media, spreading seeds, managing feed and maintaining water quality so that the fish grow well.

Nopiyanti, Vivin; Harjanti, Reslely; Aisiyah, Siti; Sunarni, Titik; Suhartinah, Suhartinah +1 more

Adi Widya: Jurnal Pengabdian Masyarakat 2022 Lembaga Penelitian dan Pengabdian Masyarakat

Soursop fruit contains vitamin C and polyphenolic compounds that have the potential as a source of antioxidants. It is hoped that by consuming a lot of soursop fruit it will provide an increase in memory and to maintain cell damage due to free radicals. Making soursop candy preparations will allow use which is relatively easy to use and gives a good taste so that not only adults consume it but also for children. Service activities are divided into several stages starting from surveys and observations, followed by training in the form of tutorials then mentoring from the service team and ending with activity evaluation. Making soursop candy preparations is easy, simple and uses simple tools. We often encounter soursop fruit in the yard and for additional materials for making soursop preparations, it is easy to find on the market and the price is cheap. The principle of making it is all the ingredients are boiled until it becomes a semi-solid dough. Then wait until it cools down. Once cool, cut according to taste and wrapped in an attractive wrapper. Service activities carried out in RT 1/RW 1, Laweyan District, Surakarta went well while still implementing health protocols. In addition to providing training on making soursop candy preparations for PKK cadres in Kerten Laweyan Surakarta, training was also held related to opportunities to be developed as community independent businesses. The conclusion of the activity and evaluation of the preparation of soursop candy is considered to have the potential to be developed so that it can be used as an independent business product that is marketed commercially.

Idris Shuhada; Desmira Desmira

Jurnal Universal Technic (UNITECH) 2022 Fakultas Teknik Universitas Maritim AMNI Semarang

Outdoor Digital Printing Machine is a printing machine or digital printing machine whose printouts are intended for outdoors and are weather-resistant, both hot, sunlight and rain. Outdoor machines use a special type of ink, namely solvent ink. The principle of the outdoor machine itself is to print the design results that were previously in the computer. To drive an outdoor machine requires expertise and understanding in its use and there is a mode of acceleration of the printing process on an outdoor machine whose acceleration of the printing process is not yet known, where the acceleration of the printing process can affect consumer satisfaction. This study aims to 1) Knowing about Digital Print Tools as well as. 2) Knowing the use of Outdoor Digital Printing Machines. 3) Knowing the print speed of the outdoor machine. 4) Knowing the percentage of customer satisfaction. The research method used is the R&D method. By using the R&D method, the results obtained to determine the speed of the outdoor engine on the printhead motor with LOW mode have a speed of 124 m/s, MIDELL mode has a speed of 161 m/s, while HIIGH mode has a speed of 241 m/s. s. The results obtained to determine consumer satisfaction with the speed of the print rate through the time of using the machine using the Guttman scale, namely the overall process time of the outdoor digital printing printing machine on customer satisfaction has a conformity, which is indicated by the percentage of answers "Yes" an average of 75%.

Nilawarasati; Retno Wahyuni; Tetti Seriati Situmorang; Eva Ratna Dewi

Jurnal Riset Rumpun Ilmu Kesehatan 2022 Pusat riset dan Inovasi Nasional

Background: Family Planning (KB) is a program to balance the needs and population. Contraceptives are tools used to regulate pregnancy distance and control birth. Total Fertality Rate (TFR) in 2018 has not reached the national target of 2.31 children per woman. Knowledge and attitude of the female age couple influences in the use of contraceptives. Goals: To find out the level of knowledge and attitude towards the use of Contraceptives. Methods: This research uses analytic descriptive method with cross-sectional design, Data was collected through interview using questionnaire on 100 respondents. The analysis was conducted in univariate analysis and bivariate analysis with chi-square test with a significance level of 90% to see the relationship between the dependent and independent variables. Result: the level of knowledge and attitude of respondents in a good category, chi-square test results show a significant relation (p = 0.001) between the level of knowledge to the use of contraceptives. The relationship of attitudes towards the use of contraceptives has a significant relation (p=0.000). Conclusion: there is a significant relation between the level of knowledge and attitude of female age couple towards the use of contraceptives.

Nismala Dewi; Eva Ratna Dewi; Edy Marjuang Purba

Jurnal Riset Rumpun Ilmu Kesehatan 2022 Pusat riset dan Inovasi Nasional

WHO in 2018 noted that of the 675 million elderly deaths in the world due to degenerative diseases, 225 million (33.33% proportion) were in developed countries and 450 million (66.66 proportions) were in developing countries. The elderly population is estimated at almost 600 million people, which is projected to be 2 billion in 2050. Problems that often occur in the elderly include physical changes: cell decline, changes in the cardiovascular system, decreased respiration. Efforts to improve the health status of the elderly in the community are through Posyandu services for the elderly. Utilization of Posyandu for the Elderly is low even though it provides the benefits needed for the health of the elderly. This study is an analytic observational study with a cross sectional approach to analyze whether or not there is a relationship between knowledge and attitudes of the elderly with the use of posyandu for the elderly. The elderly population in Ujung Labuhan Village, Namorambe District, Deli Serdang Regency in 2021, as many as 72, the sample was taken by purposive sampling with a total of 45 elderly. Data analysis using chi square test. Most of the respondents have a low level of knowledge, namely 26 respondents (57.8%), a small proportion have good knowledge, 19 respondents (42.2%). Most of the respondents had a positive attitude towards the elderly posyandu as many as 23 people (51.1%), a small number of respondents had a negative attitude as many as 22 people (48.9%). Based on the results of the chi square test, it is known that the value of p = 0.000 <0.05 means that there is a relationship between attitudes and the use of posyandu for the elderly. There is a relationship between knowledge and attitudes of the elderly with the use of posyandu for the elderly. The elderly population in Ujung Labuhan Village, Namorambe District, Deli Serdang Regency in 2021. It is hoped that health workers will take a more innovative approach in providing health services to the elderly while still implementing health protocols.

Irwansyah Irwansyah; Khairani Puspita; Muhammad Abi Nubli; Helmi Fajar

Jurnal Pengabdian Kepada Masyarakat 2022 Pusat Riset dan Inovasi Nasional

Menggambar merupakan sesuatu aktivitas guna membentuk image, dengan memanfaatkan banyak metode/ tata cara serta perlengkapan (gambar). Sebuah gambar dapat pula berarti membuat tanda tertentu diatas permukaan dengan memanipulasi goresan dari alat gambar. Microsoft Word adalah sebuah program yang merupakan bagian dari paket instalasi Microsoft Office, berfungsi sebagai perangkat lunak pengolah kata meliputi membuat, mengedit, dan memformat dokumen. Tahapan kegiatan pengabdian yaitu 1. menjelaskan tools shapes pada Microsoft word 2. melaksanakan pelatihan menggunakan tools shapes dalam membuat gambar denah rumah 3. evaluasi kegiatan pelatihan.. Pelatihan yang dilakukan dengan cara pemaparan materi tentang teknik menggambar untuk menarik perhatian peserta, menjelaskan fitur dan tools yang ada di Microsoft word yang dapat digunakan untuk menggambar, menjelaskan dan mempraktikkan teknik menggambar dengan Microsoft word dengan studi kasus gambar denah rumah masing-masing peserta. ukup dengan Microsoft word siswa/I dapat menggambar denah bahkan dapat membuat gambar atau desain lainnya seperti brosur ataupun poster.

Amanullah Amanullah; Xinjun Lyu

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

To be successful in the financial world, you must know how the public disclosure of business information affects stock prices. Specifically for Pakistan, this research will help us better understand the relationship between corporate governance, disclosure quality, and equity cost The Sys-GMM model has been employed by 167 non-financial enterprises listed on the Pakistan Stock Exchange since 2017. (PSX). Research shows it was in use between 2018 and 2020. The Sys-GMM technique for estimating may be used to account for endogeneity in corporate governance problems. We discovered that GMM projections failed to account for endogeneity, resulting in inaccurate conclusions, using pooled OLS and fixed-effect estimates. According to the research, the cost of equality and financial transparency are mutually incompatible. All of these factors contribute to the PSE's stock price decline, including board size, concentrated ownership, and CEO duality. The research es-tablishes a relationship between independent audit committees and high-quality audits and reduced equity expenses. Independent directors and competent auditors command a premium on the PSX. The duration of the approval process for financial statements has no bearing on the board's independence. Due to the scarcity of information disclosed in annual reports, investors anticipate a higher rate of return. The conclu-sions of the research may be beneficial to Pakistan's corporate govern-ance authorities and investors.

Maria Indah Setya Dewi; Rudina Azimata Rosyidah; Windadari Murni Hartini

Jurnal Riset Rumpun Ilmu Kedokteran 2022 Pusat riset dan Inovasi Nasional

Kebutuhan darah di Kabupaten Nagekeo cukup tinggi, namun ketersediaan darah masih terbatas. Hal tersebut menggambarkan kurangnya kesadaran dan minat dalam mendonorkan darah. Penelitian ini dilaksanakan di Instansi Polres Nagekeo NTT dengan pertimbangan bahwa instansi Polres sering menjadi tempat rujukan bagi pihak yang membutuhkan bantuan donor darah. Tujuan dari penelitian ini untuk mengetahui hubungan antara pengetahuan dengan minat donor darah pada anggota Polres Nagekeo NTT. Metode penelitian yang digunakan adalah deskriptif analitik jenis korelasi dengan desain cross sectional. Subjek penelitian ini hanya dibatasi pada anggota kepolisian yang bertugas pada instansi Polres Nagekeo, tidak termasuk anggota kepolisian yang bertugas pada Polsek. Populasi dalam penelitian ini adalah keseluruhan anggota Polres Nagekeo yang berjumlah 142 orang, dan sampelnya sebanyak 60 orang. Pengambilan sampel menggunakan teknik simple random sampling karena teknik pengambilan sampel ini memberikan kesempatan yang sama kepada setiap anggota populasi untuk diambil sebagai sampel. Hasil penelitian menunjukan bahwa terdapat hubungan yang signifikan antara pengetahuan dengan minat donor darah pada anggota Polres Nagekeo NTT, yang ditunjukkan dengan nilai signifikansi 0,001 atau lebih kecil dari 0,05. Dilihat dari nilai Pearson Correlation dengan nilai 0,431 maka arah hubungan dua variabel ini bernilai positif, sehingga dapat disimpulkan pengetahuan tentang donor darah berhubungan secara positif terhadap minat donor darah dengan derajat hubungan korelasi yang cukup kuat.  

Mince Batara; Yunita Daud; Dina Ramba

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.