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The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

This research aims to examine the influence of financial distress, corporate social responsibility disclosure and earnings quality on firm value with liquidity as a moderating variable. This type of research uses a qualitative descriptive method for literature study. The research results show that financial distress has a positive effect on firm value; corporate social responsibility disclosure has a positive effect on firm value; earnings quality has a positive effect on firm value; liquidity can strengthen the influence of financial distress on firm value; liquidity can strengthen the influence of corporate social responsibility disclosure on firm value and liquidity can strengthen the influence of earnings quality on firm value.

Cessation of drug use and recovery from drug addiction is a complicated process and takes a long time, so it is not uncommon for a former drug addict to experience a relapse. This research aims to describe the description and aspects of self-control in former drug addicts as part of the recovery process. The research method used in this research is qualitative with a phenomenological approach. The subject is a male (26 years old) former addict who did not attend formal rehabilitation. Data was obtained by observation and interviews. Based on the results of the research analysis, it was found that the subjects behavioral control, cognitive control and decesional control so as not to use drugs again. The subject also received external encouragement from family and people around him.

Coffee dregs biochar is an organic material that contains lots of nutrients for increasing soil fertility. The nutrient content in biochar is very good for plant growth. Research about the use of biochar from arabica coffee dregs (Coffea arabica L.) has been done to know its effectiveness in increasing the fertility of the planting medium. This research used a completely random design with a combination treatment consisting of 4 planting media mixtures. Treatment P 0 = Biochar: Compost coffee skin: Top Soil (0: 1: 2); P 1 = Biochar: Compost coffee skin: Top Soil (1: 1: 2); P 2 = Biochar: Compost coffee skin: Top Soil (1: 0: 2); P 3 = Biochar: Compost coffee skin: Top Soil (2: 1: 2); P4 = Biochar: Compost coffee skin: Top Soil (1: 2: 2); P5 = Biochar: Compost coffee skin: Top Soil (1: 1: 1). In the growth of Arabica coffee bud, treatment P1 showed best results at observation height plants (7.8 cm). Treatment P3 showed the best results at observation of total leaves (2.9). Treatment P1 showed the best results in the observation of leaves area (85.2 mm) and treatment P4 showed the best results in observing of stem diameter (2.4 mm). Treatment P1 also showed the best results for observation of wet weight (32.2 g) and dry weight (9.76 g). However, the control treatment showed best results on roots wet weight (7.41 g) and roots dry weight (2.07 g). Analysis results in nutrient content in processed coffee dregs biochar activated with coenzymes showed content element N: 1.45%; P: 223.45 mg; K: 3.54 mg; Ca: 21.78 mg; Mg: 2.56 mg. After the biochar is mixed with compost coffee skins and topsoil enhancement of nutrient content. Treatment combination is best shown by treatment P3 where element rate the highest elements N, P, K, Ca, and Mg compared to treatment other. Results showed that biochar combined in several types of planting medium is effective in increasing the fertility of the planting medium.

Education and Training (DIKLAT) plays a vital role in developing individuals, especially in terms of improving employee performance. Studies have shown that TRAINING plays an important role in increasing employee performance. The aim of this research is to analyze the importance of the role of education and training in improving employee performance in Probolinggo district. This research uses a qualitative approach method where the data comes from observations and reading sources related to education and training. This research shows that education and training has various benefits, benefits for employees who carry out education and training, they can gain additional knowledge and improve their skills, and benefits for organizations that carry out education and training activities can get employees who are stratified, so that it has a good impact in the future progress of the organization..

Nominee agreement sebagai salah satu perkembangan hukum kontrak atau perjanjian di luar KUHPerdata merupakan suatu praktik yang sering terjadi Di Indonesia. Mengenai hak milik atas tanah terhadap Warga negara asing tidak diatur lengkap dalam UUPA.Tujuan penelitian: 1. Untuk mengetahui, menganalisis factor-faktor yang menyebabkan terjadinya Pembatalan Perjanjian Pengikatan Jual Beli dengan Pembeli Warga Negara Asing serta 2. Pertimbangan Hukum bagi Hakim dalam memutus suatu perkara pada putusan Nomor489/PK/Pdt/2021 dan 3. Akibat hukum yang ditimbulkan.  Metode penelitian yang digunakan tipe penelitian yuridis normatif. Spesifikasi penelitian deskriptif analisis, sumber data sekunder dan metode analisis datanya kualitatif. Hasil penelitian sebagai berikut: 1. Faktor-Faktor yang menyebabkan terjadinya pembatalan Perjanjian Pengikatan Jual Beli Dengan Pembeli Warga Negara Asing yaitu adanya wanprestasi yang dilakukan oleh salah satu pihak dalam perjanjian. 2. Pertimbangan hukum bagi hakim dalam memutus suatu perkara pada Putusan Nomor 489 PK/Pdt/2021 yaitu menolak permohonan Peninjauan Kembali dari pemohon NICHOLAS JOHN HYAM dan menghukum pemohon untuk membayar biaya perkara dan 3. Akibat hukum yang ditimbulkan yaitu tanggung jawab secara perdata oleh Notaris yakni dengan tanggung gugat berupa ganti rugi yang didasarkan pada suatu hubungan hukum antara Notaris dengan penghadap. Notaris yang membuat perjanjian nominee yang akibatnya akta tersebut batal demi hukum Pasal 1320 KUHperdata, Sanksi terhadap pelanggaran kode etik yaitu dapat berupa: teguran, peringatan, pemecatan sementara, pemecatan dari keanggotaan dan pemberhentian dengan tidak hormat.

Sebelum tahun 1960, di Indonesia berlaku dualisme hukum pertanahan yaitu berlaku hukum-hukum tanah kolonial Belanda, tanah yang tunduk dan diatur hukum Perdata barat yang sering disebut tanah barat atau tanah Eropa. Didalam hukum perdata barat diatur mengenai hak barat, yang mana hak barat merupakan hak atas tanah bagi orang asing yang diatur dalam Undang-Undang. Hak atas tanah tersebut dibagi menjadi 4 (empat) macam yaitu hak Eigendom, hak Opstal, hak Erfpacht dan hak Gebruik. Setelah berlakunya Undang-Undang Pokok Agraria (UUPAhak tersebut dikonversi menjadi hak milik, hak guna bagunan, hak pakai, hak guna usaha. Dalam prakteknya terdapat masih adanya tumpang tindih Sertifikat Hak Milik (SHM), seperti hasil pada kasus Putusan Pengadilan Nomor 321/Pdt/G/2018/PN dimana terdapat dua Sertifikat Hak Milik (SHM) untuk satu obyek yang sama. Dengan adanya kasus tersebut, tujuan dari karya tulis ini untuk dapat melihat bagaimana penyelesaian terhadap sengketa kepemilikan pemegang hak atas tanah Eigendom Verponding setelah berlakunya hukum Agraria Nasional, Apa pertimbangan Hakim tentang sengketa kepemilikan pemegang  hak atas tanah barat Eigendom Verponding setelah berlakunya Undang-Undang Pokok Agraria tanah yang tanda bukti haknya tumpang tindih, dan bagaimana status kepemilikan bidang tanah barat Eigendom Verponding yang tanda bukti haknya setelah konversi menurut Undang-Undang Pokok Agraria. Penelitian ini menggunakan metode pendekatan yuridis normatif yang menekankan pendekatan hukum dengan melihat peraturan perundang-undangan, baik bahan hukum primer maupun sekunder, atau dengan melihat peraturan perundang-undangan yang berlaku untuk memecahkan masalah. Dari hasil penelitin ini diketahui jika penyelesaian sengketa berdasarkan putusan Pengadilan Negeri Semarang Nomor 321/Pdt/G./2018/PN adalah dengan memenangkan penggugat dikarenakan penggugat memiliki asal usul SHM yang berasal dari SHGB tahun 1984. Pertimbangan hakim Pengadilan Negeri Semarang atas putusan Nomor 321/Pdt/G./2018/PN adalah SHGB merupakan alas hak untuk dapat dilakukan peningkatan hak menjadi Sertifikat Hak Milik (SHM). Sehinga pemilik obyek yang mempunyai SHM dengan asal usul Sertifikat Hak Guna Bangunan(SHGB)  adalah pemilik yang sah.

Adanya putusan pengadilan dari tingkat Pertama (Nomor 159/Pdt.G/Pn.Smr), Banding (Nomor 169/PDT/2018/PT.SMR), dan Kasasi (Nomor 1293 K/Pdt/2020) hingga saat ini belum ada eksekusi dari putusan tersebut yang harus dipenuhi oleh Para Tergugat. Pembangunan Stadion Palaran bertujuan untuk kepentingan umum namun hak normatif transmigran juga harus dipenuhi sesuai aturan hukum dengan mengingat tenggang waktu dan nilai kemanfaatan, keadilan, serta kepastian hukum. Perlu penyelesaian dari masalah tersebut yang berjudul: Penyelesaian Sengketa Pengadaan Tanah Untuk Transmigrasi (Studi Pada Putusan MA Nomor 1293K/Pdt/2020). Permasalahan yaitu 1. Bagaimana proses pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020?. 2. Bagaimana dasar pertimbangan hakim terhadap sengketa pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020?. 3. Bagaimana pelaksanaan atau eksekusi penyelesaian sengketa pengadaan tanah untuk transmigrasi setelah Putusan MA Nomor 1293K/Pdt/2020?. Metode pendekatan yang digunakan adalah pendekatan yuridis normatif, spesifikasi penelitian yang digunakan deskriptif analitis, pengumpulan data dengan melakukan penelitian kepustakaan dan studi dokumen, analisis data yang digunakan adalah analisis kualitatif dengan tipe penelitian hukum normatif. Hasil Dari penelitian ini adalah  proses pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020 dimulai dari permohonan persetujuan atau izin hingga terbit Sertipikat Hak Milik transmigran. Dasar pertimbangan hakim terhadap sengketa pengadaan tanah untuk transmigrasi dalam Putusan MA Nomor 1293K/Pdt/2020 yakni belum terpenuhinya hak Para Penggugat (Dwi Nurani dkk) yang masih menjadi tanggung jawab Para Tergugat sesuai dengan fakta yang ada. Pelaksanaan atau eksekusi penyelesaian sengketa pengadaan tanah untuk transmigrasi setelah Putusan MA Nomor 1293K/Pdt/2020 hingga saat ini belum dilaksanakan terkendala tidak adanya lahan dan belum tersedianya uang ganti kerugian.

Para pelaku usaha berlomba-lomba dalam hal mengejar keuntungan sehingga terciptalah suatu iklim persaingan usaha antara perlaku usaha yang satu dengan pelaku usaha yang lain. Hal seperti ini menjadi positif apabila dalam suatu persaingan tersebut menggunakan cara-cara yang adil dan fair. Hal yang terjadi adalah tidak jarang pelaku usaha didasari oleh keinginan untuk menambah keuntungannya menggunakan cara-cara yang melanggar hukum dengan membuat suatu kesepakatan dengan pelaku usaha lain yang bertujuan untuk merusak iklim persaingan usaha yang telah berjalan baik yang salah satunya dikenal dengan istilah kartel. Melalui Undang-Undang Nomor 5 Tahun 1999 Tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat, iklim persaingan usaha dijaga oleh Negara. Komisi Pengawas Persaingan Usaha sebagai garda terdepan dalam hal pengawasan persaingan usaha. Namun terjadi beberapa permasalahan mengenai kewenangannya yang menyebabkan tetap terjadinya kartel dalam suatu persaingan usaha. Penelitian ini berusaha menjawab itu semua melalui pendekatan perundang-undangan, pendekatan konseptual maupun pendekatan kasus agar menghasilkan pemahaman atas permasalahan kartel dan penegakan hukum pidananya di Indonesia.

From the data at PMB Winastuty, Jetaksari village in 2022, there were several IUD acceptors (10) participants, MOW acceptors (2) participants, MOP acceptors (0) participants, implant acceptors (150) participants, injection acceptors (1,275) participants, pill acceptors (24) participants, and condom acceptors (0) participants. Moreover, most of them do not know what hormonal and non-hormonal contraception is and do not know about the contraceptive methods they use in terms of how to use contraception, the advantages and disadvantages of contraception, contraceptive indications, contraceptive contraindications, the time of use of contraception, side effects, and treatment with contraception. All they know is how to delay pregnancy so that it is not too close and at a low cost. To determine the relationship between the level of knowledge of the mother and the choice of contraception at PMB Winastuty in Jetaksari Village, Sayung District, Demak Regency, Central Java. This research is a quantitative correlation study using a cross-sectional approach and a purposive sampling method. In this study, all family planning acceptors who visited PMB Winastuty in 2022 totalled 1,461 acceptors. The average was made of 1,461 ÷ 12 = 121.75 per month, and it was rounded up to 122 acceptors each month, following the object under study, all hormonal and non-hormonal acceptors who visited PMB Winastuty. The sampling method in this study was purposive sampling with a total of 94 family planning acceptors. Data collection techniques used primary data collected through questionnaires and bivariate analysis using the Mann-Whitney test. Based on data analysis, the Asymp value was obtained. Sig 0.426 > 0.05. These results indicate that there is no relationship between the level of knowledge of the mother and the choice of contraceptive method.

Writing Skills is one of the four maharah studied in Arabic. Writing Skills  is a way of expressing language and feelings through writing. In Writing Skills there are three elements that are trained intensively, namely, imla', khat (calligraphy) and insha'. The success of an Arabic written work can be seen from the effectiveness of the Writing Skills studied. The aim of this research is to determine the extent of the effectiveness of Writing Skills on the writing results of Arabic language education students at the North Sumatra State Islamic University Medan. This research uses qualitative methods with data collection methods using interviews and library literature. The results of this research found that the Writing Skills studied by Semester V Arabic Language Education students at the North Sumatra State Islamic University, Medan, was quite effective. Where students already understand the rules of writing Arabic properly and correctly and are able to write an essay in Arabic writing.

This paper aims to describe the application of the learning evaluation system in improving school quality for class IX A students at MTs Ma'arif Gondang. The research is descriptive qualitative research, with qualitative analysis. The research results show that the evaluation of the learning implementation process carried out includes the suitability between the learning process and the learning implementation plan (RPP), the readiness of teachers and students in the learning activities carried out in the classroom. Student participation also plays an important role in learning activities as well as communication carried out by teachers to get feedback from students during the learning process. Providing motivation to students in the learning process is important to increase students' enthusiasm for learning. Students' mastery and desire for specific goals that will be achieved in learning activities. Learning evaluation also includes assessment aspects which include the domains of attitudes, knowledge and skills. The learning evaluation system implemented at MTs Ma'arif Gondang can improve the quality of the school based on the results of the questionnaire obtained in the very good category.

By carrying out this analysis the aim is to determine the influence of learning motivation, Learning Discipline, Learning Independence and Peer Interaction on Learning Readiness. The type of research used is a quantitative method with descriptive analysis. Technique Data collection was carried out online with a questionnaire using a one Likert scale up to five and obtained using a simple random sampling method on 110 respondents with Criteria are active students aged 18-22. Data analysis techniques used in. This research is: Outer Model with Convergent Reliability and Discriminant calculations Validity, Composite Reliability, Cronbach's Alpha and Inner Model with T calculations statistics, R Square, f-Square, and VIF using the SmartPLS 4 (Partial Least Square).

Technology-based learning has become a focal point in modern education, presenting both challenges and opportunities for educators. This study explores the dynamic landscape of planning pedagogy within the realm of technology-enhanced teaching. The research delves into the obstacles faced by educators when integrating technology into lesson planning, examining the associated opportunities for innovative pedagogical practices. Utilizing a qualitative approach, this study investigates the experiences of Aviva Hanum Siregar, Rahayu, and Safran, students in the PGMI program at the Faculty of Tarbiyah and Education Sciences, Universitas Islam Negeri Sumatera Utara. The findings highlight the diverse challenges encountered in adopting technology in lesson planning, such as technological barriers, resistance to change, and the need for continuous professional development. On the flip side, the study sheds light on the promising opportunities that arise from incorporating technology into teaching strategies. The authors discuss the potential for enhanced student engagement, personalized learning experiences, and the development of 21st-century skills. In conclusion, this research offers valuable insights into the multifaceted landscape of technology-based learning in the context of lesson planning. The identified challenges underscore the importance of strategic initiatives to address barriers, while the recognized opportunities point towards a transformative path for pedagogical innovation in higher education.   Keywords: ,, -,, 

This research delves into innovative methodologies for lesson planning aimed at fostering student engagement and creativity. The study assesses the impact of these innovative approaches on students' active participation and creative thinking. The findings offer valuable insights into effective strategies for educators to cultivate a dynamic and creative learning environment. The research underscores the importance of adopting pedagogical techniques that not only capture students' attention but also stimulate their creativity throughout the learning process. The study contributes to the ongoing discourse on educational innovation, emphasizing the need for adaptable and engaging teaching methods in today's diverse classrooms.   Keywords: ,  ,  

Students are less motivated in the learning process. This study aims to observe the application of ice breaking to increase student learning motivation in class I A UPTD SDN 66 Kanjitongan Maros Regency. The research was conducted using the classroom action research (PTK) method with two cycles, each cycle consisting of three meetings consisting of 27 students (13 boys and 14 girls). Each meeting was carried out with four stages, namely planning, acting, observing, and reflecting. The results showed that student learning motivation in cycle I, obtained 66.67%, and increased in cycle II to 81.48%. Therefore, the application of ice breaking can increase student learning motivation in class I A UPTD SDN 66 Kanjitongan Maros Regency.

The research aims to analyze the understanding of emotional development in babies, how cognitive development in babies is, what the risks or dangers are to babies, and what are the implications of infancy development in counseling services. The research method used in this research is library research. It is a search and research of literature by reading and reviewing various journals. Data collection techniques use library research in the form of books, journals and other studies. The data analysis technique uses descriptive analysis. The results of the research show that babies' emotions are very susceptible to habituation, there are several differences in this pattern and also in the stimuli that cause it. development of understanding. Infant perception through sensory explanations. Like babies looking, feeling, smelling, and painting all objects within their reach. Maturation during infancy usually occurs through direct experience with the environment and interaction with objects and people around them. Dangers during infancy can be physical dangers and psychological dangers. Physical dangers such as excessive crying, it could also be a baby suffering from brain damage or other birth defects. And psychological dangers such as emotional dangers, this usually occurs because a lack of love from parents towards the baby can give rise to unstable emotions in the baby. The implication of development during infancy in counseling services is to ensure the baby's development and provide services according to the baby's condition.

The Digital Revolution is driving the transformation of population administration in the city of Samarinda through the Integration of Digital Population Identity (IKD). This study evaluates the socialization strategies of IKD and their impact on community participation. Through collaboration in Kaltim Fest, hospitals, and campuses, the program focuses on the activation of IKD and engagement with relevant institutions. The enthusiasm of the community in participating in activities highlights awareness and acceptance of IKD. The research results provide a foundation for further development, strengthening the role of IKD in population services

Unequal and efficient distribution of crop yields is a challenge that is often faced in the corn farming industry. This can be detrimental to farmers because it results in a buildup of unsold corn crops in several areas. To overcome this challenge, a technology-based solution is needed so that it can reach customers easily by creating a website that aims to help equalize the distribution of corn harvests, with a more efficient system for managing corn supply and demand. By using an Agile approach in website development, It is hoped that it can produce a system that suits user needs in a short time. The design stage will be carried out using the Unified Modelling Language (UML) approach. In black box testing, it was proven that the use of websites to equalize agricultural products has been proven to be able to build a more efficient system for managing corn supply and demand. In addition, the services provided through the website can reduce product distribution costs and speed up the buying and selling process with customers.