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The purpose of this study was to examine the effect of the effectiveness of the audit committee, as measured by committee size, number of meetings, and competence, as well as audit quality on earnings quality with firm size, leverage, and profitability as control variables. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used purposive sampling and 292 data were obtained. The results of hypothesis testing with multiple linear regression showed that the size of the audit committee and audit quality had a positive effect on earnings quality. Meanwhile, the number of meeting and competence has no effect on the quality of earnings. Furthermore, all control variables affect earnings quality.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

The health of a company is assessed from the capital adequacy ratio known as the Capital Adequacy Ratio. The Capital Adequacy Ratio serves as a reservoir for the risk of loss that may be faced by the bank. Capital Adequacy Ratio as a ratio that describes the ability of banks to provide funds as reserves in preventing the risk of losses experienced by banks. This ratio is useful for knowing whether a bank has very good, good, fairly good, poor, or bad health which will be very useful for policy makers. This study aims to examine in more detail the effect of the ROA, ROE, FDR, and BOPO variables on the CAR or Capital Adequency Ratio of PT Bank Muamalat Indonesia in 2017 to 2021. The analysis of this study uses a time series using the E-views 12 program and shows the results The research shows that together the ROA, ROE, FDR, and BOPO variables have a positive effect on the profitability of PT Bank Muamalat Indonesia while the variable that has a partially positive significant influence is the ROA variable while other variables such as ROE, FDR, and BOPO have no effect on CAR. or the Capital Adequacy Ratio of PT Bank Muamalat Indonesia.

This research is based on the economic context that occurs in the people of Bangkalan City in the development of Branding with Islamic terms. This study aims to analyze the opinions of religious leaders in the city of Bangkalan regarding Islamic branding, which still has a question mark regarding its urgency and existence among the people of the city of Bangkalan, especially. The researcher uses qualitative methods, namely research methods that focus on collecting data through observations of around Bangkalan City regarding several local brands that use Islamic Branding and on the other hand also focuses on conducting interviews and documentation to collect data about the views of Bangkalan religious leaders regarding Islamic Branding and Islamic Branding. existence in Bangkalan city to several religious figures in Bangkalan city. From the results of the study, the researcher stated and concluded that the views of religious leaders in Bangkalan city were divided into three groups. There are those who are aware of and acknowledge the existence of Islamic Branding in Bangkalan city, secondly there are those who are aware of but acknowledge the existence of Islamic Branding in Bangkalan city, third are not aware of and do not acknowledge the existence of Islamic Branding in Bangkalan city.

This research is based on the economic context that occurs in the people of Bangkalan City in the development of Branding with Islamic terms. This study aims to analyze the opinions of religious leaders in the city of Bangkalan regarding Islamic branding, which still has a question mark regarding its urgency and existence among the people of the city of Bangkalan, especially. The researcher uses qualitative methods, namely research methods that focus on collecting data through observations of around Bangkalan City regarding several local brands that use Islamic Branding and on the other hand also focuses on conducting interviews and documentation to collect data about the views of Bangkalan religious leaders regarding Islamic Branding and Islamic Branding. existence in Bangkalan city to several religious figures in Bangkalan city. From the results of the study, the researcher stated and concluded that the views of religious leaders in Bangkalan city were divided into three groups. There are those who are aware of and acknowledge the existence of Islamic Branding in Bangkalan city, secondly there are those who are aware of but acknowledge the existence of Islamic Branding in Bangkalan city, third are not aware of and do not acknowledge the existence of Islamic Branding in Bangkalan city.

Indonesia is one of the countries with the highest biodiversity in the world. Medicinal plants are plants that have properties or contain certain compounds to cure a disease. This study was conducted in Alue Tampak Village, Kaway XVI District, West Aceh Regency. This study aims to determine the plants used by the village community, the parts of the plants used and the diseases treated. The method used is the purposive sampling method which consists of 20 respondents. The results of the interview found 28 plants used by the people of Alue Tampak Village. The most widely used part of the plant is the leaves as much as 68%, the least is the rhizome and flower parts, namely 7%. Plants used as medicine for fever and headaches are 25%.    

Until now, knowledge about COVID-19 infection in relation to pregnancy and the fetus is still limited and there have been no recommendations issued by WHO specifically for the treatment of pregnant women with Covid 19. Objective: Relationship between the level of understanding and compliance of pregnant women regarding the importance of ANC examinations with Implementing the Covid-19 Health Protocol in the Rumbia Pueskesmas Work Area, Rumbia District, Jeneponto Regency. The type of research used is a cross sectional study. The sample was 39 pregnant women who visited ANC in the working area of ​​the Rumbia Health Center, Rumbia District, Jeneponto Regency. The results of the research show that there is a relationship between pregnant women's compliance regarding the importance of ANC examinations and implementing the Covid-19 health protocol in the Rumbia Pueskesmas work area, Rumbia District, Jeneponto Regency with a p value = 0.000 < α 0.05, there is a relationship between the level of understanding of pregnant women about the importance of ANC examinations. by implementing the Covid-19 health protocol in the Rumbia Pueskesmas work area, Rumbia District, Jeneponto Regency with a p value = 0.000 < α 0.05. Conclusion: there is a relationship between the compliance of pregnant women and the level of understanding of pregnant women about the importance of ANC examinations by implementing the Covid-19 health protocol in the work area of ​​the Rumbia Pueskesmas, Rumbia District, Jeneponto Regency. Suggestions: For mothers who will visit the Rumbia Community Health Center, Rumbia District for pregnancy checks, they are expected to always wear a mask, in this case knowing the importance of the Covid-19 health protocol.

Knowledge of how to maintain proper dental health will greatly Affects theincidence of dental caries, brushing and rinsing teeth - gargling is one of the behaviors to maintain oral hygiene. behavior based on correct knowledge will last longer than behavior that is not based on knowledge, an effort to increase knowledge is through health education. Online media is one of the educational media to increase knowledge of dental and oral health. The type of research in this study is a comparative analysis or "causal-comparative". The sampling technique which was used is the quota sampling based on 100 people in Puskesmas Minasa Upa as the research location.The research variable was the online media instagram in increasing knowledge of caries. The statistical analysis which was used is the T-test to show the relationship of Instagram in increasing the knowledge.The result shows that there is a role for education through online media in increasing the knowledge of cavities.  

This article reviews the Implications of Multicultural Education on the Religious Mindset of the Millennial Generation. This article aims to explain the impact of implementing multicultural education on the religious mindset of the millennial generation. The writing of this article uses a type of qualitative research with library research methods. The results of this study are to determine the impact of the implementation of multicultural education on the religious mindset of the millennial generation, namely: (1) improving self understanding and self-concept well. (2) increase sensitivity in understanding other people. (3) respecting religious and cultural differences between groups regarding an event, values, and behavior. (4) open our minds in responding to various issues. (5) Stay away from stereotypical views and try to respect others. With multicultural education, a person will become a good human being and more tolerant of diversity, and not passionate about the religion he adheres to. Therefore, a religious mindset based on multicultural education needs to be instilled as early as possible. This includes an appreciation of the existence of cultural plurality, recognition of human dignity and rights, and development of human responsibility towards the inhabited earth.

This study intends to identify the influence of the Independent Board of Commissioners and the Audit Committee on Company Value. The company sample uses the InfoBank15 Index company with an observation period from 2017 to 2021, a total of 6 companies. The secondary database used was obtained from the Indonesia Stock Exchange and the company's official website. The method of data analysis is in the form of multiple linear regression using the IBM SPSS model 26 analysis tool. The results show that partially the Independent Board of Commissioners and the Audit Committee have no influence on Company Value. Simultaneously the Board of Independent Commissioners and the Audit Committee are also unable to influence the InfoBank Index Corporate Value15.

Working capital is all of the current assets that are used in the company's daily operations, such as advance purchases of raw materials, payment of wages/salaries for employees, laborers, and so on, where the funds that have been issued are returned to enter the company in a not too long period of time. a long time in through the company's sales results. This study aims to describe the working capital turnover of UD. Mak Delpi and to explain the profitability level of UD. Mom Delpi. The research method used is descriptive method with analysis of working capital turnover ratios (ratio of cash turnover, accounts receivable turnover, inventory turnover). The results of the analysis show that UD's working capital turnover. Mak Delpi Lubuk Tukko in 2019-2021 based on the cash turnover ratio and accounts receivable turnover ratio is considered good or effective, and based on the inventory turnover ratio it is so slow that it is considered ineffective.

The corona virus outbreak in almost all countries, this deadly infectious disease is a new problem for all mankind in the world. Christians normally perform the Sunday Eucharist in the church, now having to perform the Eucharist online at home. The issue that arises is how the Eucharist is performed online in the widojo ward of saint Joseph building, how the consciousness of the people in following the Eucharist online in the family, to what extent the Eucharist is online in the family's faith. The purpose of this study is to know the extent of the Eucharist's influence online in the lives of the family's faith, the extent of people's awareness in keeping with Eucharist celebrations online, and the positive effects of Eucharist celebrations online in the lives of the united faith. By using a descriptive quantitative approach. Data collection using an angket, and an interview, results from the Eucharist ward in the widojo church of saint Joseph geddon associated with a streamline celebration of the Eucharist online, gives 73% of the human awareness of following Eucharist online, to what extent the Eucharist online in the faith results in 78%.

This research includes research on the development of mentoring materials with the research subject being Child Faith Assistance (PIA) using the Research andDevelopment (RND) research and development model. Data collection was carried out on 10 validators consisting of priests, elementary school teachers, PIA and OMK assistants at the Most Holy Heart of Jesus Parish Metro. Data collection techniques used interview methods, questionnaires, validation test I, validation test II and FGD. Children's faith assistance at the Most Holy Heart of Jesus Parish Metro is held 2 times a month on Sundays. The materials used in advocating children's faith during the Advent-Christmas Period that have been used so far do not have a syllabus but have used the liturgical year C. The material for advocating children's faith in the Advent-Christmas material for the liturgical year C through the play method has been proven valid with two stages of validation with results of 3.3 and 3.5 out of a scale of 4. The PIA material for the liturgical year C with the group dynamics method developed in this study is feasible to use because it has gone through a feasibility test using the Forum Group Discussion (FGD) technique

The teaching and learning process is an ongoing interaction between teachers and students to acquire knowledge in accordance with learning objectives. Measuring the success of the teaching and learning process can be seen from the learning outcomes achieved by students. The purpose of this study was to determine whether the snowball throwing method was more effective in influencing student responsibility than the conventional method, the effect of the responsibility of students taught by the snowball throwing method on student achievement, and the effectiveness of using the snowball throwing method in improving student achievement. This type of research is quantitative with a True Experimental research design using a Pretest-Posttest Control Group Design. Data was collected by means of tests, observations, and documentation. After the data was collected, data analysis was carried out so that the average experimental class student responsibility was 3,25 higher than the control class average responsibility of 1,9 so that the snowball throwing method in the experimental class was more effective in influencing student responsibility. Student responsibility is very influential on student achievement of 83,0%. The use of the snowball throwing method was more effective in improving the learning achievement of fifth-graders at SD Kanisius Kurmosari Semarang in Catholic Religious Education subjects by 76,8497 or 76,8%. So, the use of the snowball throwing method is more effective in improving student learning outcomes.

The corona virus outbreak in almost all countries, this deadly infectious disease is a new problem for all mankind in the world. Christians normally perform the Sunday Eucharist in the church, now having to perform the Eucharist online at home. The issue that arises is how the Eucharist is performed online in the widojo ward of saint Joseph building, how the consciousness of the people in following the Eucharist online in the family, to what extent the Eucharist is online in the family's faith. The purpose of this study is to know the extent of the Eucharist's influence online in the lives of the family's faith, the extent of people's awareness in keeping with Eucharist celebrations online, and the positive effects of Eucharist celebrations online in the lives of the united faith. By using a descriptive quantitative approach. Data collection using an angket, and an interview, results from the Eucharist ward in the widojo church of saint Joseph geddon associated with a streamline celebration of the Eucharist online, gives 73% of the human awareness of following Eucharist online, to what extent the Eucharist online in the faith results in 78%.

This research includes research on the development of mentoring materials with the research subject being Child Faith Assistance (PIA) using the Research andDevelopment (RND) research and development model. Data collection was carried out on 10 validators consisting of priests, elementary school teachers, PIA and OMK assistants at the Most Holy Heart of Jesus Parish Metro. Data collection techniques used interview methods, questionnaires, validation test I, validation test II and FGD. Children's faith assistance at the Most Holy Heart of Jesus Parish Metro is held 2 times a month on Sundays. The materials used in advocating children's faith during the Advent-Christmas Period that have been used so far do not have a syllabus but have used the liturgical year C. The material for advocating children's faith in the Advent-Christmas material for the liturgical year C through the play method has been proven valid with two stages of validation with results of 3.3 and 3.5 out of a scale of 4. The PIA material for the liturgical year C with the group dynamics method developed in this study is feasible to use because it has gone through a feasibility test using the Forum Group Discussion (FGD) technique

The teaching and learning process is an ongoing interaction between teachers and students to acquire knowledge in accordance with learning objectives. Measuring the success of the teaching and learning process can be seen from the learning outcomes achieved by students. The purpose of this study was to determine whether the snowball throwing method was more effective in influencing student responsibility than the conventional method, the effect of the responsibility of students taught by the snowball throwing method on student achievement, and the effectiveness of using the snowball throwing method in improving student achievement. This type of research is quantitative with a True Experimental research design using a Pretest-Posttest Control Group Design. Data was collected by means of tests, observations, and documentation. After the data was collected, data analysis was carried out so that the average experimental class student responsibility was 3,25 higher than the control class average responsibility of 1,9 so that the snowball throwing method in the experimental class was more effective in influencing student responsibility. Student responsibility is very influential on student achievement of 83,0%. The use of the snowball throwing method was more effective in improving the learning achievement of fifth-graders at SD Kanisius Kurmosari Semarang in Catholic Religious Education subjects by 76,8497 or 76,8%. So, the use of the snowball throwing method is more effective in improving student learning outcomes.

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean). The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.

Menstrual pain caused by the release of excess prostaglandin causes the increasing contraction of the uterus, a common gynecology disorder in young women that can interfere with learning and social activity. Based on a preliminary study in the village of the gadung young women take pharmacological medicines and warm compresses to hold or reduce menstrual pain. The study to learn the aromatherapy of cinnamon on primary menstrual pain in young women in the village of gadung tangerang. This method of research USES quantitative with research design quasi nity, one group pre-existing and post-existing. The study conducted according to the inclusion and exclusion criteria amounts to 38 respondents and instrument of the observation sheet. That was done with Shapiro wilk and a statistic wilcoxon signed rank. Studies show 7 days of cinnamon aromatherapy intervention, a scale of pain reduced from 1.79 to 1. Wilcoxon signed rank test results of a significant influence between the scale of pain before and after an intervention on cinnamon aroma recipients in the village of gadung sand. Aroma of cinnamon therapy may be an alternative to reduce menstrual pain.