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. 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.

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.

This research aims to determine the influence of knowledge of entrepreneurship, information technology and self-affecacy on the interest in entrepreneurship in students of the Faculty of Economics and Business, University of August 17, 1945 Semarang.  The population in this study was 339 students of the Faculty of Economics and Business, University of 17 August 1945 Semarang.  The sample size is 80 students with sampling techniques using proportionate ramdom sampling. Analaisis technique uses multiple regression findings from this study firstly entrepreneurial knowledge, information technology and self-affecacy have a positive and significant effect on the interest in entrepreneurship and secondly entrepreneurial knowledge, information technology has a positive and significant effect on self-affecacy.

This study aims to analyze the interest of the Semarang city’s community in using GOPAY as a digital payment based on the Technology Acceptance Model (TAM). The TAM approach was chosen because TAM is the most widely used model in predicting the acceptance of information technology and has proven to be a very useful theoretical model in helping to understand and explain user behavior in the implementation of using GOPAY as a digital payment. Nowadays, people who used to use cash payment (cash based) have now started to recognize and use non-cash payments (non-cash) in carrying out various payment transaction activities. One of the non-cash payment instruments that is currently developing is electronic money, one of which is GOPAY. The sample of this study was 100 people in the city of Semarang. The data analysis technique is multiple linear regression. The results of the research are Perceptions of Benefits, Perceptions of Ease, User Attitudes, and Perceptions of Security that have a positive effect on interest in using GOPAY as a digital payment.

This study aims to analyze the comparison of financial performance between conventional commercial banks and sharia commercial banks in Indonesia. This research is a type of descriptive research with a quantitative approach. The population taken in this study are commercial banks registered with the Otoritas Jasa Keuangan (OJK). Sampling in this study was conducted using purposive sampling technique so that a sample of 11 conventional commercial banks and 9 sharia commercial banks was obtained. The data used is secondary data obtained from the published annual reports of each commercial bank registered with the Otoritas Jasa Keuangan (OJK) during the 2016-2020 period. The data in this study consists of financial ratios Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin/Net Operating Margin (NIM/NOM), Operating Costs to Operating Income (BOPO), and Non-Performing Loans/Non-Performing Financing (NPL/NPF). In this study, data analysis was carried out using descriptive statistical analysis and the two-sample independent test of non-parametric statistics, namely the Mann Whitney test. After analyzing the data, the results show that there are differences in the financial performance of conventional commercial banks and sharia commercial banks as measured by the ratio of ROA, ROE, NIM/NOM, BOPO and NPL/NPF. In general, the financial performance of conventional commercial banks is better than that of Islamic commercial banks.  

The Intra Uterin Device (IUD) Family Planning (FP) Program in Indonesia has been declared less successful, in its implementation until now it has experienced obstacles that are felt, among others, there are still many PUS who are not interested in using IUD. Data from the Batam City Health Office in 2018 obtained the use of IUD as much as 3.8%, Implant 5.6% FOM 0.6% and MOM 0.3%. From these data, it was obtained that the use of IUD birth control was still very low compared to Implant.The purpose of this study was to determine the relationship between husband support and maternal interest in the selection of IUD contraceptives in the work area of the Bulang Health Center, Batam City.This study used an analytical design with a cross-sectional design. The sample selection was carried out by purposive sampling of 64 respondents. The independent variable in this study was husband support, while the dependent variable was the mother's interest in the selection of IUD contraceptives. Data collection of independent and dependent variables using questionnaire measuring instruments. Data processing includes editing, coding, scoring, tabulating. The analysis used is a univariate analysis using a frequency table to describe each variable and bivariate analysis using the Chi-Squere test.The results of the analysis using the Chi Square Test obtained probability values (p value) = 0.001 (p value >0.05). 

The Intra Uterin Device (IUD) Family Planning (FP) Program in Indonesia has been declared less successful, in its implementation until now it has experienced obstacles that are felt, among others, there are still many PUS who are not interested in using IUD. Data from the Batam City Health Office in 2018 obtained the use of IUD as much as 3.8%, Implant 5.6% FOM 0.6% and MOM 0.3%. From these data, it was obtained that the use of IUD birth control was still very low compared to Implant.The purpose of this study was to determine the relationship between husband support and maternal interest in the selection of IUD contraceptives in the work area of the Bulang Health Center, Batam City.This study used an analytical design with a cross-sectional design. The sample selection was carried out by purposive sampling of 64 respondents. The independent variable in this study was husband support, while the dependent variable was the mother's interest in the selection of IUD contraceptives. Data collection of independent and dependent variables using questionnaire measuring instruments. Data processing includes editing, coding, scoring, tabulating. The analysis used is a univariate analysis using a frequency table to describe each variable and bivariate analysis using the Chi-Squere test.The results of the analysis using the Chi Square Test obtained probability values (p value) = 0.001 (p value >0.05). 

Early childhood has a high curiosity, so attention is needed that is not only pursuing achievement, but learning orientation that develops attitudes and interest in learning and stimulates various potentials and basic abilities of children. Therefore the design of painting activities will be the right choice to be used for creativity during this covid pandemic. This PKM painting activity was carried out at the Cimone Orphan House in Tangerang with presentation of the material and then continued with painting practice. The target of this service program is the elementary and junior high school level as many as 15 (fifteen) people. The implementation was carried out face-to-face (on the spot training) which began with observation and coordination with the management of the orphanage related to the availability of places, the readiness of the orphans and administrative licensing arrangements with the administrators of the orphanage. The method used in carrying out PKM activities is to increase children's creativity, showing examples of pots that you want to decorate / pictures using Microsoft PowerPoint in the form of pictures, playing games with orphans, and asking questions / quizzes. The results of the service to students increase knowledge, insight and creativity of orphans.

Public service or community service is defined as the provision of services to people who have an interest. The Center for Conservation and Natural Resources is an agency that is engaged in the field of conservation and natural resources which is responsible for supervising the captive efforts and maintenance of protected plants and animals by individuals, companies and institutions. The community is the main source of information for this agency in terms of monitoring the use of natural resources in their environment, but it is the community themselves who rarely provide information because the community must report directly and it takes time and money to report. One alternative that can be done to provide good service is to build an information system application for communication media with the Work System Framework approach. Work System Framework is a system where humans or machines participate in running business processes using information, technology and resources, in conducting analysis and design modeling is carried out with the Unified modeling language. Pelayanan publik atau layanan masyarakat diartikan sebagai pemberian layanan kepada  masyarakat yang mempunyai kepentingan. Balai Konservasi Dan Sumber Daya Alam adalah sebuah Instansi yang bergelut di bidang konservasi dan sumber daya alam yang bertanggung jawab mengawasi upaya-upaya penangkaran dan pemeliharaan tumbuhan dan satwa dilindungi oleh perorangan, perusahaan dan lembaga. Masyarakat merupakan sumber informasi utama bagi instansi ini dalam hal pemantauan terhadap pemanfaatan sumberdaya alam di lingkugannya, tetapi justru masyarakat sendiri yang jarang memberikan informasi dikaranakan masyarakat harus melakukan pelaporan secara langsung dan membutuhkan waktu dan biaya untuk melakukan pelaporan. Salah satu alternatif yang dapat dilakukan untuk memberikan pelayanan yang baik adalah dengan membagun aplikasi sistem informasi untuk media komunikasi dengan pendekatan Work System Framework. Work System Framework adalah sebuah sistem dimana manusia atau mesin berpartisipasi menjalankan proses bisnis dengan menggunakan informasi, teknologi dan sumber daya, dalam melakukan analisa dan perancangan dilakukan kan pemodelan dengan Unified modeling language.

This activity aims to provide solutions for partners in dealing with Small and Medium Enterprise (UMKM) problems in tourist villages. Jembrak Village is a village in the Pabelan sub-district, Semarang, Central Java. The characteristics of this village are advanced and the beautiful environment is still there. Jembrak Village is about management and marketing. The management itself is how to manage Small and Medium Enterprises (UMKM) themselves in terms of the lack of community interest, ignorance of finance, management systems, and marketing. The remarketing is online marketing, where most of the owners of Small and Medium Enterprise (UMKM) find it difficult to use applications and online marketplaces, methods of proper promotion, and to administrative issues related to the use of social media to market their products. For this reason, the PKK Community Service team carried out activities including: 1) Observing Small and Medium Enterprise (UMKM) targets, 2) Conducting outreach about the Product Management and Marketing, 3) Provide a direct training on Product Management and Marketing, 4) Monitor and evaluate UMKM Pioneers in Jembrak Tourism Village. The implementation of this community service activity has gone well. Thanks to the cooperation between the committee and the support of various parties. However, there were a number of things that were noted after the activity took place, namely, the training participants needed ongoing assistance after this activity, because there were still many training participants who were unable to manage UMKM.

The COVID-19 pandemic has impacted all sectors of the Indonesian economy. Many MSME actors close their businesses because of the declining interest in buying people. This activity aims to provide helpful information so that MSME actors receive stimulus funds to re-run existing businesses. They conducted this activity online through a zoom meeting attended by MSME actors from various sectors. Therefore, providing recommendations for MSMEs to sell their products through e-commerce and promote them through digital marketing as a marketing strategy to survive the pandemic. In addition, MSMEs also need to optimize marketing relationships with customers through customer relationship marketing to create loyal customers. Loyal customers have the potential to make repeat purchases and recommend products to other potential customers. By implementing this strategy, it is hoped that MSME businesses can continue to survive and have a positive impact on society and the economy Empowerment of Waqf through the Agricultural Sector as an Effort for Family Economic Resilience

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.

This study aims to discuss the hidden meaning in the text of the poem "Padamu Jua" by Amir Hamzah through discussion and exposure in terms of Hermeneutics and also examines interesting diction in the text of the poem. The hermeneutical theory is used to interpret the meaning of the poem. This study also uses a descriptive qualitative research model. The data subject of this study is a literary work of poetry with research data in the form of quoted words whose meaning and diction are analyzed using a hermeutical approach. Diction is word choice. That is, we choose the right words to convey an idea and accuracy. The role of diction in poetry is very important because in poetry words are everything. In fact, for the type of imaginary poetry as stated by Sapardi Djoko Damono. The data collection technique in this article is the first to analyze the meaning of perbait with a hermeneutical approach, the second to analyze and look for the interesting diction in the poem "Padamu Jua" by Amir Hamzah and the third to present the data results in descriptive form.

This study aims to: (1) analyze and find the ratio of the decision of the Constitutional Court Decision Number 49/PUU-X/2012 concerning the annulment of Article 66 paragraph (1) UUJN-2004, (2) the legal impact of the Constitutional Court's decision no. 49/PUU-X/2012 Against Legal Protection for Notaries. The type of research is normative law. While the research approach used, namely: Legislation, contextual approach, and case approach, as well as a comparative approach. The legal materials used in this study are primary legal materials and secondary legal materials. While the analysis of legal materials using qualitative analysis. The results of the study show that: (1) The ratio decidendi of the cancellation of Article 66 paragraph (1) of Law Number 30 of 2004 concerning the Position of Notary Public is based, that the article is not in accordance with the principle of equality before the law (equality in law) for every citizen. There is the approval of the Notary Honorary Council, not in accordance with the sense of justice and the criminal law enforcement process, as well as the principle of an independent judicial power; (2) Legal Impact of MK Decision No. 49/Puu-X/2012 Regarding Legal Protection for Notaries, the notary loses his special rights, namely summoning a Notary in the case of interest in a criminal examination does not need to obtain permission from the Regional Supervisory Council as stipulated in the provisions of Article 66 of the JN Law, this is for guarantee legal certainty and responsibility for the deed issued.

The use of youtube, facebook, blogging, whatsapp, and twitter for purposes of learning by creating groups on the interests of certain discussion to do in the community. As a result of the rapid social media development has downloaded the social behavioural pattern. Gradually lead to the integrations that brings learning activities to be done in multimedia and used technology in education, because media in education has important role in communication. English is one of foreign language subject which has taught at schools.English lessons apply in all forms of social relations, both at school and in association community with the structure and function of each use education as media that will be tought and be the effectiveness lesson. So the objectives specified in the use of multimedia learning can be achieved in stimulating learning, students dare to ask questions, answer questions or comment on the content being delivered also increased teacher.

Penelitian ini bertujuan mengetahui hasil analisis rasio solvabilitas menggunakan Total DAR, DER, LTDtER, TIER, dan FCC kinerja keuangan perusahaan PT. Kimia Farma Tbk periode 2018 – 2020. Jenis penelitian adalah deskriptif kuantitatif untuk mengetahui nilai variabel mandiri satu atau lebih tanpa perbandingan variabel mandiri. Penelitian menggunakan sumber data sekunder laporan keuangan PT. Kimia Farma (persero) Tbk periode 2018 – 2020. Penelitian dengan menganalisa rasio solvabilitas kemudian dideskripsikan secara kuantitatif dengan standar kriteria yang telah dipilih peneliti berdasarkan ketentuan para ahli. Sesuai dengan standar kriteria industri yang ditetapkan hasil penelitian ini menunjukkan bahwa (1) Debt To Aset Ratio (DAR) 61,8% dan Debt To Equity Ratio (DER) mengalami kenaikan liabilitas jangka pendek dan jangka panjang sehingga keduanya dalam kondisi cukup/insolvable (3) Long Term Debt To Equity Ratio (LTDtER) memperoleh hasil 56,2 kali berarti dalam kondisi cukup/insolvable (4) Time Interest Earned Ratio (TIER) diperolehan hasil perputaran 12,46 kali sehingga dalam kondisi baik.(5) Fixed Charge Coverage (FCC) diperoleh hasil 0,53 kali sehingga dalam kondisi cukup.

This community service activity is carried out so that people have an understanding of Islamic banking. This service activity is carried out for people who live in the Timbangan Village, North Padangsidimpuan District. This activity was carried out in 3 stages. The first stage is the preparatory stage, the preparation is carried out by asking permission from the Kelurahan where the service is carried out. The second stage is pre-socialization, namely the service volunteer team conducts interviews with the community. The third stage is the socialization stage, carried out by interviews and questions and answers with the community. The results of the activity show that there are still many people who are not familiar with Islamic banks, from this activity the community becomes aware of the existence of Islamic banks, 2) The community understands the concepts in Islamic banks, 3) This activity is a forum for increasing the knowledge and understanding of the community about Islamic banks, which Prior to this activity, most people considered Islamic banks and conventional banks the same and 4) The community expressed an interest in conducting transactions at Islamic banks after gaining knowledge and understanding of Islamic banks.  

This study discusses the effect of Total Asset Turnover (TATO), Price Earning Ratio (PER) and Times Interest Earned Ratio (TIE) to Stock Return with Company Size and Financial Distrsess as a moderating variable . This research uses the object of Retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. The sampling method used in this study using purposive sampling technique and obtained 15 companies with a sample of 135 samples. The analysis technique used is Moderated Regression Analysis (MRA), analysis, multiple linear regression, partial test and simultaneous test. The results of the study partially concluded that Total Asset Turnover has no effect on Stock Return, Price Earning Ratio significant effect on Stock Return, and Times Interest Earned Ratio significant effect on Stock Return . The results of the study simultaneously showed that the F-count value was 3.649 and the F-table was 2.70, meaning that the F-count > F-table or a significant value of 0.015 <0.05. So, Total Asset Turnover, Price Earning Ratio and Times Interest Earned Ratio together (simultaneously) have a significant effect on stock return. The results of the study by Moderated Regression Analysis (MRA) concluded that Company Size and Financial Distrsess does not moderate Total Asset Turnover on Stock Return, Company Size and Financial Distrsess does not moderate Price Earning Ratio to Stock Return, and Company Size and Financial Distrsess does not moderate Times Interest Earned Ratio to Stock Return .    

The research aims to determine the Marketing Strategy of Mulia Product at Pegadaian Syariah Hasanuddin and to find out the development of mulia product used by Pegadaian Syariah Hasanuddin in marketing mulia product. The type of research used is a qualitative approach with data collection techniques in the form of interview guidelines and documentation to describe the results of observing reality and developing a theory of marketing strategies for Pegadaian Syariah Hasanuddin mulia product and the obstacles it faces. From the results of the study, it can be concluded that the strategy used is literacy of the community and offers investment by way of gathering precious metals, promoting mulia product and providing discounts for advances and holding gold bazaar activities with payment transactions in cash or installments. The obstacles they face are that people’s harvest fail, some areas of the community lack knowledge about noble products and people are more interested in gold jewelry than gold bullion.

This study aims to determine the effect of online purchasing on consumer buying interest in buying products online and to determine the effect of online consumer buying interest on consumer purchasing decisions. The data collection technique used a questionnaire instrument with 100 respondents, then collected and checked for validity and then presented in an informative and scientific manner. After that the data is processed in a comprehensive and descriptive-analytic manner. Then the data is tested with SEM (Structural Equation Model) statistics to determine the relationship between various variables. The results of the study state that the first hypothesis which says that online purchases have a positive effect on consumer buying interest online turns out to be significantly proven. This can be seen in table 6.3.1. that the effect of online purchases has a T-statistic value above 1.664 which is equal to 8.086. Meanwhile, the results of the second hypothesis test which says that online consumer buying interest has a positive effect on consumer purchasing decisions has proven to be significant. This can also be seen in table 6.3.1. that consumer buying interest online has a T-statistic value above 1.664, which is 10,799