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The Bengkalis Regency Education Office (Disdik) provides Local Children's Scholarships to students in an effort to help students to alleviate the dependents of the Single Tuition Fee (UKT) in pursuing education. In determining the recipient of the Tempatan Children's Scholarship, the Education Office government carries out several stages manually such as collecting all the files of students who register, after which the Education Office checks the completeness of the student files one by one, gives a value for each predetermined criterion and manually calculates the value of the criteria. A decision support system for recipients of web-based Local Children's Scholarships is needed to help determine recipients of Local Children's Scholarships to be faster and more accurate. This system is made using the Simple Additive Weighting (SAW) method and Multi Attributive Border Approximation Area Comparison (MABAC) to facilitate the calculation and comparison of the value of each alternative in the system, by determining the ranking based on the largest value as the best alternative. The result of the application of the SAW and MABAC methods in the system is that the system displays alternative data sequentially based on rankings that can help in determining the recipient of the Local Children Scholarship. From 60 field data, the application of SAW and MABAC methods on this system has an accuracy of 83.3%. The development method used is the Extreme Programming method.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

Breast swelling in post partum mothers if not immediately resolved will cause mastitis and breast abscess. There are 32.6% of infants in Jawa Tengah who have not met exclusive breastfeeding with the main factor due to breast swelling. One of the non-pharmacological therapies used is cabbage leaf compress. This study describes the comparison of the development of breast swelling scale before and after the application of cabbage leaf compress. This research uses a case study of 2 respondents carried out for 3 consecutive days in the morning and evening with a duration of 15-20 minutes. the application of cabbage leaf compresses on both respondents obtained comparative results, namely in Mrs. A breast swelling scale 1 and in Mrs. T scale 2. The results of the study can be concluded that there is an effect of cabbage leaf compresses on the scale of breast swelling in both respondents.

The research comprised multiple simulated tests to determine the relationship between (sample size, distribution parameter value, estimation method, and pollution indivuduales). The experimental findings indicate that the estimator is influenced by sample size, the value of distribution parameter, estimation method, and pollution indivuduales. The results of the mean square error analysis indicate that (robust estimation method) produces the best results with the lowest mean square error, and the best estimation method was (191) of (243) simulation experiments. Additional statistical distributions with additional factors can be performed to demonstrate additional results.

Freon is one of the refrigerants used in refrigeration systems. The refrigeration system has a very important role, namely to preserve food ingredients so that food can last longer. The use of freon is not only used in ships but is widely found in home appliances in refrigeration systems used in freezers, air conditioners, refrigerators, and dispensers. If more freon is used, the negative impact that arises is greater, namely the depletion of the ozone layer and global warming which can have a bad influence on health, the life of living things and the environment. The purpose of this researcher is to create a tool to reduce the negative impact of freon use, namely by using peltier as a cooling medium with environmentally friendly thermoelectric modules. This study uses trial and error methods. Where the trial process is carried out by turning on one of the working push buttons and observing the temperature value. Then it is processed by the control system, namely Arduino Mega which will later provide a PWM output signal to the IRF540 mosfet when the output temperature value is in line with the reference value and vice versa. The test of this tool was carried out by comparing measurements between the author's prototype tool and the standard measuring tool, namely the digital thermometer. Based on the test results, this device can produce a minimum temperature of 140C at 30-minute intervals without any media. The trial using 330ml bottled water can reach a temperature of 170C within 30 minutes in the cooler box. This tool is also equipped with an automatic monitoring system using a PWM signal in the form of a change in fan speed, which is 255 RPS maximum speed and when getting a PWM signal it changes to 50 RPS. The percentage of errors resulting from the comparison of standard measuring instruments and sensor values had the highest and lowest percentages of 2.37% and 0.84% in cold dispersion conditions without charge. Then the highest and lowest error percentages were 1.69% and 0.72% in the state of containing a load of 1 330ml mineral bottle. This ptototype uses data recording using Micro-SD as a data logger.

The problem of children's reading ability in Lambangan Village, especially first to third grade SD/MI students, is a problem that requires serious attention. The implementation of the "Lambangan Melek AKsara" program is carried out in three stages, namely: preparation, implementation and evaluation. Team UNNES Giat 9 Lambangan Community Service Team uses the EGRA (Early Grade Reading Assessment) test method to assess students' reading abilities. This test was carried out twice, namely before and after the implementation of the "Literacy Symbol" program. As for the implementation of reading training, the team used the learning by playing method. In the first treatment, team UNNES GIAT 9 Lambangan team provided reading teaching) with a focus on recognizing letters and sounds. In the second treatment the focus was on developing students' ability to read and write simple words. In the third treatment, the focus of training shifted to the ability to read simple sentences and understand text. Students' reading ability has improved quite well with this program. Based on a comparison of the results of the first and second EGRA (Early Grade Reading Assessment) tests, students' reading abilities have increased quite significantly. The author hopes that this program can be implemented in other villages throughout Indonesia

Legislation function owned by DPD is still limited, it shows the weak position and role (position and function) of DPD when compared with DPR. DPD does not have the authority to form laws together with DPR and the President and has no authority in setting the state budget. The formulation of the problem in this study are: (1) How is the legislative function of the House of Regional Representatives in the formation of the Act? (2) What is the ratio of the legislative function of the House of Regional Representatives that is different from the House of Representatives? This research is a normative juridical research which can be interpreted as a library legal research conducted based on literature or secondary data. In other words, this research is library research (library reseach), meaning that this research is conducted by reading works related to the issues to be studied and then containing a study of the research. The results of research and discussion show that: (1) The legislative function of DPD has a major role in the formation of the Act at the stage of discussion and ratification. At the discussion stage, although its participation is limited to level 1, DPD provides input and consideration of the bill relating to regional autonomy, central-regional relations, and management of economic and natural resources. Furthermore, at the stage of ratification, a joint agreement between DPR and the President strengthens the status of the bill into law. Although DPD can provide input and consideration of some bills, the final decision remains in the hands of DPR. This confirms that the main role of DPD is more as an advisory body in the legislative process. DPR has greater power than DPD in the formation of the Act, with the authority to take the final decision. Thus, although DPD has an important role in certain aspects of the formation of the Act, the main power and final decision remains with DPR. (2) Comparison of legis ratio between DPD and DPR has different representation. DPD represents the interests of the region directly, while DPR represents the interests of the people through political parties. DPD is present to accommodate regional aspirations that are not always represented by DPR. This reflects that the legislative role of DPD has significant limitations. DPD should function as a mechanism of checks and balances in Indonesia's bicameral system. However, due to its limited authority, the implementation of this function has not been optimally realized. Thus, although DPD has an important role in representing regional aspirations, the differences in authority and rights between DPD and DPR cause their position to be unbalanced in the legislative process.

The purpose of this study is to describe students' self-efficacy in information searching at the Library and Information Science Department of UPT Library, Universitas Negeri Padang. This research employs a quantitative approach with a descriptive method, involving 116 PII students from the 2022 cohort at UNP as the population and sample, selected through random sampling. Data was collected through questionnaires. The results show that for the first indicator, personal self-evaluation, the average score is 3.88 (77.8%). For the second indicator, comparisons with others, the average score is 3.42 (68.5%). For the third indicator, physiological state, the average score is 3.79 (74.7%). For the fourth indicator, social feedback, the average score is 3.44 (69%), all indicating a high level of self-efficacy.

The presence of employees in the company refers to their physical availability and mental involvement in carrying out their assigned duties and responsibilities. This includes punctuality, productivity, as well as positive contributions to company culture and achievement of organizational goals. The aim of the research conducted on employee attendance is to show how high the level of efficiency in using the attendance application is by comparing the TAM and UAT methods so that the difference in this concept determines whether employee responses are accepted or not. utilization of this technology, the TAM method is a framework for understanding technology adoption behavior based on user perceptions of usability and ease of use, while the UAT method testing is the process of testing software by end users to ensure suitability to business needs. The final comparison results obtained by the TAM and UAT methods had percentages of 84.69% and 87.38%. which is categorized as good in terms of utilization of attendance applications for employees.

This study aims to find out about the procedure for measuring the isolation resistance of the main equipment of the 150 kV conventional substation (AIS) as many as 5 bays at the Panakkukang Substation through the measurement of the insulation resistance value in accordance with the predetermined standards. The method used in this study is quantitative descriptive. The subject of the study to be studied is a comparison of isolation resistance values in pre- and post-treatment. This was done to find out if there was a change in the insulation resistance value of the main equipment of the Substation. The main equipment studied is LA, PMT, CT, VT, and Transformer. Measurements were taken with a Megger measuring instrument, with a voltage injection of 5kV. For 5kV voltage injection, the maximum value of the test device is >1000 GΩ. The standard used is IEEE 43-2000, which is > 1 MΩ / 1 kV. Based on the results of research that has been carried out on each main equipment of the substation at GI Panakkukang. It can be concluded that the isolation resistance value in each main equipment of the substation at GI Panakkukang is above the minimum value (> MΩ/1 KV) in accordance with the IEEE Std 62: 1995 standard, VDE Catalogue 228/4, and the standard used by PLN in the "Power System Maintenance Guidebook" in 2014 the isolation resistance value at each main substation at GI Panakkukang has increased after being maintained. Maintenance can be carried out by cleaning the equipment body and foreign materials, and measuring the insulation resistance periodically.

Credit risk is a risk that occurs due to the failure of customers or other parties to fulfill their obligations to the bank. Credit risk is the risk of possible losses as a result of non-repayment of credit provided by the bank to debtors (Natasia 2014). The higher the credit risk of a bank, the greater the number of problem loans. Credit risk can be measured by the Non Performing Financing (NPF) ratio. Nugraha 2018) Non Performing Financing or commonly abbreviated as NPF is the ratio between problematic financing and total financing disbursed by sharia banks. Nuha (2016) Non Performing Financing (NPF) is a comparison of problematic credit/financing with the total credit/financing provided. The higher the NPF ratio indicates a bank's inability to manage its problematic credit/financing, this will reduce the level of confidence of a bank in carrying out business activities. Problematic financing consists of substandard, doubtful and non-performing financing.

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.

This study analyses the use of assertive illocutionary acts in TikTok news produced by Liputan 6 SCTV and explores the news construction strategies within this short video format. In the current digital era, social media platforms such as TikTok play an increasingly important role in information dissemination, particularly among younger and more dynamic audiences. Assertive illocutionary acts, which function to convey information with firmness and confidence, are effectively used in TikTok news to ensure that the messages communicated are clear and unambiguous. This research employs a qualitative approach, using data collection techniques including observation and content analysis, as well as interviews with relevant journalists. The findings reveal that Liputan 6 SCTV utilises engaging visual elements and concise narratives to deliver news effectively within the constraints of short video formats. While this strategy enhances audience engagement, it also presents challenges related to the limited space for in-depth explanation. Comparisons with previous studies indicate that although the approach on TikTok aligns with modern communication trends, there are significant differences in news delivery techniques compared to other platforms such as YouTube or Instagram. This research contributes to illocutionary theory and social media studies by providing insights into the adaptation of language and news format within the dynamic context of social media. Recommendations for future research include exploring the use of illocutionary acts on other platforms and applying mixed-methods approaches to gain a more comprehensive understanding.

The quality of education is very dependent on the professional competence of teachers. This study aims to compare professional competence between teachers in Indonesia and Thailand. This research uses a qualitative approach, emphasizing comparative descriptive research. Data were collected through in-depth interviews with 6 teachers (3 from Indonesia and 3 from Thailand) representing various levels of education. Data analysis was carried out using comparative analysis. The results showed significant differences in professional competence between the two countries. Teachers in Indonesia tend to focus on mastering subject matter and implementing the national curriculum, while teachers in Thailand place more emphasis on developing interpersonal skills, classroom management skills, and the use of technology in learning. Factors that influence these differences include different education systems, educational policies, and the culture and social values of society. This research provides valuable insights for education stakeholders in both countries in designing policies and teacher training programs that meet the demands of the times. In addition, this research also contributes to further understanding of the comparison of education systems and teaching practices between Indonesia and Thailand.

Fear of Missing Out (FoMO) has become a significant psychosocial and spiritual concern among congregants whose daily rhythms are shaped by social media visibility, comparison, and constant connectivity. This article examines FoMO as an object of pastoral counseling, not merely as excessive screen use but as a relational and affective pattern in which digital platforms intensify unmet needs for belonging, identity, autonomy, and meaningful participation. The study aims to construct a pastoral counseling approach for congregants who experience anxiety, compulsive checking, social comparison, diminished self-worth, and spiritual distraction because of social media. Methodologically, the article uses a constructive-integrative literature review, synthesizing peer-reviewed research on FoMO, problematic social media use, social comparison, self-determination theory, and spiritually integrated counseling alongside major works in pastoral care and practical theology. The synthesis indicates that FoMO is best understood as a need-frustration cycle that is amplified by passive browsing, online comparison, and algorithmic immediacy. Pastoral counseling can respond constructively through careful assessment, theological reframing of identity and belonging, digital habit formation, communal practices, and referral pathways when psychological risk is present. The article concludes that pastoral counseling is uniquely positioned to transform FoMO from anxious digital vigilance into discernment, embodied community, and spiritually grounded digital wisdom.

Combinatorial optimization is a fundamental area in operations research and computer science, focusing on identifying optimal solutions from a finite set of possibilities. This study explores the integration of branch and bound methods with heuristic algorithms to address optimization problems in graph theory and discrete mathematics. Python was employed for algorithm implementation due to its flexibility and comprehensive computational libraries, enabling efficient data analysis and visualization. Several benchmark problems were examined, including the Traveling Salesman Problem (TSP), Minimum Spanning Tree (MST), and Graph Coloring. Simulations were conducted using datasets of varying sizes (small, medium, and large) to evaluate performance across different scales. The results demonstrate that the hybrid approach achieves a balance between solution quality and computational efficiency, outperforming brute-force methods in terms of speed while maintaining near-optimal accuracy. Tabulated results and graphical comparisons highlight the reduction in computation time and improved scalability of the proposed method. The findings suggest that combining systematic search strategies with heuristics offers a practical and effective framework for solving complex combinatorial optimization problems. Recommendations for future research include testing scalability with larger datasets, incorporating advanced metaheuristics, and applying the approach to real-world domains such as logistics and network design.

Good discipline is a form of action to obey and do something in accordance with values ​​and rules that are believed to be a responsibility, not only companies/government agencies must show good work discipline. Civil servants and non-permanent employees in government agencies are management tools used to improve the quality of decision making and accountability in order to assess the success or failure of implementing activities in accordance with predetermined goals in order to realize the vision and mission of a government agency. In conducting research, the author used a comparative method (comparison). Meanwhile, this method is to help analyze data and facts obtained from respondents, using quantitative analysis methods with statistical formulas. The results of this research show that there is a significant comparison between the work discipline of civil servants and non-permanent employees with a score difference of 1.2. So it can be interpreted that civil servants have greater work discipline than non-permanent employees, even though the results of the questionnaire distribution are both very good.

Hydroquinone is a compound that is often used in skin whitening beauty products. According to BPOM 2007, the use of hydroquinone at levels above 2% can cause skin disorders, namely hyperpigmentation which can lead to skin cancer. This research was conducted to qualitatively analyze the hydroquinone compound found in skin whitening soap which does not have a BPOM number. The aim of this research is to determine the presence of hydroquinone compounds contained in skin whitening soap samples and to determine the differences in Rf values ​​resulting from the comparison of the concentrations of the mobile phase used. Qualitative analysis was carried out by calculating the Rf value of paper chromatography using a comparison of variations in mobile phase concentration, namely 50% ethanol: chloroform (1: 1) and 90% ethanol: chloroform (1: 1). The analysis results show that the standard Rf value of hydroquinone from the eluent of 50% ethanol and chloroform is 0.46, where this Rf value is the same as the Rf value from sample number 5, namely 0.46. Meanwhile, the Rf value using 90% ethanol and chloroform eluents in sample No. 5 is 0.67, which is not the same as the standard Rf value, namely 0.56. Of the whitening soap samples, 1 sample showed a positive result containing hydroquinone.

Stunting is a growth disorder in children caused by poor nutritional intake, repeated infections and inadequate psychosocial stimulation. These nutritional problems will occur if the nutrients are not fulfilled in the period of  First Thousand Days of Life. Objective: to determine the effect of nutrition counseling using comic media on the knowledge and attitudes of girl adolescent about 1000 first days of life in preventing stunting at SMAN 1 Percut Sei Tuan. Methods: This type of research was Pre-Experimental with the One Group Pre-Post Test research design which only used the experimental group without a control/comparison group. The population in this study were all class XI teenage girls who were at SMAN 1 Percut Sei Tuan in 2023, namely 121 people. Data collection was carried out by interviews using questionnaires and analysis using the T-dependent test. Results: This study showed the effect of nutritional counseling using comic media on knowledge (p=0.000) and attitudes (p=0.000) in preventing stunting at SMAN 1 Percut Sei Tuan. Conclusion: There is an increase in knowledge and attitudes of young women after being given nutritional counseling using comic media.

As environmental challenges continue to intensify globally, there is an increasing need for educational systems to foster ecological awareness and sustainable living practices. This paper explores the integration of ecospirituality within religious education, combining deep ecology and faith-based pedagogy to promote environmental consciousness among students. Ecospirituality, a concept that merges ecological awareness with spiritual beliefs, provides a holistic framework that not only encourages ecological stewardship but also aligns these practices with religious values. The paper examines key principles of deep ecology, such as the interconnectedness of all life, biospherical egalitarianism, and anti-consumerism, and explores their application in educational contexts. It also delves into how religious education has historically approached environmental issues, particularly through faith-based pedagogies that emphasize moral responsibility for creation. Using a qualitative research approach, the study conducts content analysis of religious curricula, interviews with educators, and textual examination of religious literature to uncover ecological principles within religious teachings. The findings suggest that the integration of ecological themes into religious education enhances students' understanding of environmental ethics and strengthens their connection to nature. Despite challenges such as resistance to curriculum changes, variations in theological interpretations, and the need for teacher training, the study highlights innovative solutions, including professional development and curriculum adaptation. The comparison with secular environmental education models shows that ecospirituality offers a unique approach by embedding sustainability within spiritual practices. The paper concludes by recommending further research and curriculum development to ensure that ecospirituality can play a central role in shaping a sustainable future through education.