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This research aims to determine and analyze the factors that influence the performance of regional financial managers. This type of research is associative quantitative. The sampling technique used in this research was a saturated population and sample with a total of 30 respondents. The data used in this research is primary data obtained from questionnaires distributed directly to respondents who include employees at the Kupang City Regional Financial and Asset Agency office. Data analysis in this research used Multiple Linear Regression with the help of SPSS IBM 21 to process questionnaire data. The results of this research show that individual factors, leadership factors and system factors influence the performance of regional financial managers, while team factors and contextual factors do not partially influence the performance of regional financial managers. The analysis results obtained are, the calculated F value is 11,118 > Ftable 2,620. It is hoped that future researchers can develop research on the performance of regional financial managers using other variables. So as to add references in enriching knowledge and identifying other factors that are truly determinant elements of employee performance at work.

The aims of this research are to help students new to English phonology understand its fundamentals. The study employs a literature review methodology to explore the field of English phonology. It addresses key topics for beginners, including the basic units of sound (phonemes) and their variations (allophones). The research also discusses vowel and consonant reduction, which impacts the pronunciation of certain sounds. Finally, it provides an overview of how consonant and vowel sounds are grouped based on their characteristics. By studying these elements, beginners can enhance their pronunciation, recognize different sound patterns, and improve their overall communication skills in English.

The objective of this research is to find out whether character education in the "English for Nusantara" textbook for seventh-grade students is in accordance with the current curriculum. This research analyzed character education contained in the reading and conversational texts of the textbook. The research methodology used a descriptive qualitative approach and content analysis technique. The characters found in the textbook were classified into six dimensions of the Pancasila Student Profile. The results showed that the six dimensions of the Pancasila Student Profile were found. The dimension of having faith, fear of God Almighty, having a noble character 33.2%, global diversity 12.9%, mutual cooperation 16.7%, independent 20.4%, critical reasoning 7.5%, and creative 9.3%. In the six dimensions of the Pancasila Student Profile, which have 20 elements, only 19 were found, while one element that was not found was intercultural communication and interaction. The characters in this book are mostly integrated implicitly. The primary focus dimension of the “English for the Nusantara” textbook was having faith, fear of God Almighty, and having noble character. In addition, the main focus element in this textbook was the manner towards others. Based on the classification of character education stated by Prismarani (2014), this textbook scored 95% and was classified as ‘very high’ quality.

This research aims to determine the use of deixis in the novel entitled "12 Stories of Glen Anggara" by Luluk HF and its implications for novel learning. This research focuses on looking for elements of persona deixis, time deixis, space or place deixis, and social deixis in the novel "12 stories of Glen Anggara". The main problem of this research is to look for the use of deixis in the content of the novel entitled "12 stories of Glen Anggara" in detail in pragmatic studies. The researcher also aims to have implications for the results of deictic analysis in the novel "12 Stories of Glen Anggara" in learning novels in high school. This research is descriptive research using a qualitative approach with the type of research used is content analysis techniques. The results of this research found that many deictic elements were used in the novel "12 Stories Glen Anggra" by Luluk HF. The tendency for the deictic elements contained in this novel is persona deixis because the novel writer tends to bring up characterization elements followed by time deixis, indicating deixis, place deixis, and social deixis.

This research aims to determine the use of deixis in the novel entitled "12 Stories of Glen Anggara" by Luluk HF and its implications for novel learning. This research focuses on looking for elements of persona deixis, time deixis, space or place deixis, and social deixis in the novel "12 stories of Glen Anggara". The main problem of this research is to look for the use of deixis in the content of the novel entitled "12 stories of Glen Anggara" in detail in pragmatic studies. The researcher also aims to have implications for the results of deictic analysis in the novel "12 Stories of Glen Anggara" in learning novels in high school. This research is descriptive research using a qualitative approach with the type of research used is content analysis techniques. The results of this research found that many deictic elements were used in the novel "12 Stories Glen Anggra" by Luluk HF. The tendency for the deictic elements contained in this novel is persona deixis because the novel writer tends to bring up characterization elements followed by time deixis, indicating deixis, place deixis, and social deixis.

This study aims to analyze the meanings embedded in the film poster "Vina: Sebelum 7 Hari" using Roland Barthes' semiotic approach. Film posters not only serve as promotional tools but also as powerful mediums for conveying complex messages to the audience. Through semiotic analysis, this research reveals the denotative, connotative, and mythological meanings of the visual elements in the poster. Primary data was obtained from direct observation of the film poster sourced from Dee Company's official website, while secondary data was collected through various relevant literatures and theories. The analysis results indicate that the visual elements in the poster effectively depict the essence of the story and the main conflict faced by the character in the film. This conclusion underscores that the "Vina: Sebelum 7 Hari" film poster is not only visually appealing but also effective in conveying the film's narrative and central themes to the audience

In the ever-growing digital era, banking services also continue to develop and become important for both individuals and businesses to carry out financial transactions quickly and easily. With these technological advances, serious concerns have arisen regarding the security of banking service data. Ransomware is a type of malicious program or malware that threatens to destroy or block access to important data or systems until a ransom is paid by the victim. Ransomware can infect computers in various ways, for example through attached files that the victim downloads, or attacking software directly by looking for vulnerable loopholes. Ransomware attacks have caused many losses, especially in the banking sector, both in terms of financial and customer data security. Protection of banking services from cyber attacks is very important. Proactive prevention efforts, early detection, quick response, application of appropriate technology and implementation of strong data security policies are crucial elements in maintaining the integrity and security of financial transactions. Therefore, it is very important for banking services to understand ransomware attacks and the dangers of ransomware by strengthening computer data security. The research method used is descriptive qualitative research using the literature study method.

This article discusses the development of health tourism potential through the use of medicines from natural ingredients. Health and wellness have become a major concern of modern society, leading to increased interest in natural treatment alternatives. In this context, this study aims to explore the potential for developing tourist destinations that combine elements of health and natural beauty with the use of traditional medicines derived from natural ingredients. The research method involves surveying the latest literature on the use of natural medicines in the health sector, as well as case studies of several tourist sites that have successfully integrated these aspects. Data analysis was carried out to identify the advantages and challenges in developing health tourism based on natural ingredients, both in terms of health benefits and economic potential. The results of the study show that the use of medicines from natural ingredients in the context of health tourism has the potential to increase tourist attractiveness, promote local culture, and provide alternative treatments that are safer and more sustainable. However, challenges such as regulation of standards, public education and maintenance of natural resources need to be overcome for this development to be sustainable. This article provides insight into the potential and benefits of developing medicine-based health tourism from natural ingredients, as well as presents a holistic view of the relationship between health, nature and local culture in the context of tourism. The practical implication of this research is to provide guidance for stakeholders in planning, managing and promoting health tourism destinations that are sustainable and beneficial to all.

Teledentistry is a relatively new combination of telecommunications technology and dental care. It has its roots in telemedicine, which involves the use of communications and information technology to provide health services across geographic distances. Teledentistry faces several challenges, including limited internet access and inadequate infrastructure in remote areas, concerns about the confidentiality of electronic medical records, and incomplete regulations regarding teledentistry in the current law. The problems raised in this research are the obstacles faced by teledentistry practitioners in Indonesia, including factors that hinder their ability to manage medical risks and legal protection for teledentistry practitioners who face medical risks such as drug allergies. Legal protection for dentists in the field of teledentistry when facing medical risks, such as allergies to electronically prescribed medications. Dentists must obtain legal guarantees and certainty in providing health services to their patients. The conclusion of this study is that in teledentistry consultation services, medical risks such as drug allergies, which are unpredictable reactions of the patient's body, cannot be predicted. Medical risk is not a form of medical malpractice. Because, in medical risks, one of the elements in articles 338 and 359 of the Criminal Code cannot be fulfilled, namely the element of negligence.

In the holistic humanistic perspective, logic plays an important role in understanding and developing human thinking. Logic helps individuals to think comprehensively and thoroughly, considering all possibilities from various aspects and perspectives. In the context of education, logic helps teachers and educators to understand and appreciate the uniqueness of individuals. Logic also helps in understanding the relationships between various elements in life, such as religion, education, and human existence. In the holistic perspective, logic helps humans to see everything as interconnected and having meaningful synergies. Logic helps individuals to think holistically and comprehensively, thus enabling them to understand the relationships between various aspects of life. In the humanistic perspective, logic is also used as a tool to achieve self-actualization, free will, and self-efficacy. Therefore, logic has a significant contribution in the holistic humanistic perspective by assisting in understanding, self-development, and comprehensive thinking.

Notaries should be responsible for drafting and issuing credit agreements between banks and debtors in order to provide legal certainty for all parties involved. In an effort to achieve legal certainty, especially in banking credit agreements with standard clauses, Notaries must ensure that their duties are carried out in accordance with applicable principles and provisions. This research aims to analyze unbalanced standard clauses in credit agreements made by Notaries and to examine the liability of Notaries for credit agreements that utilize standard clauses. The approach method used is the doctrinal legal research method, using literature examination or secondary data to examine relevant regulations and literature. The preparation of this research uses an analytical descriptive approach which aims to explain the data or describe the object of the problem being studied. The results of the research show that the responsibility of the Notary for credit agreements that apply standard clauses is that if the agreement made by the Notary has elements of unlawful acts, the Notary has an obligation to be responsible in accordance with civil provisions by providing compensation to parties who lose as a result of the agreement in accordance with the provisions stipulated in Article 84 of Law Number 2 of 2014 concerning Notary Offices.

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.

Paying taxes is a citizen's responsibility. According to Tax Law Number 28 article 1, 2007 (KUP), tax is a payment obligation carried out by individuals or legal entities to the state without compensation, and is used to meet tax needs managed by the state. But on the other hand, companies are organized to obtain maximum profits. Differences in the interests of taxpayers and the government can lead to tax avoidance. Several cases also occurred in Indonesia. This research was designed based on the results of a literature review. The aim is to find and assess three components that have the potential to influence tax avoidance. The methodology encompasses a systematic literature review of six articles from Sinta or Garuda indexed journals, all addressing the same topic and published within the past two years. The study's findings suggest that financial leverage, profitability, and the size of a company influence tax avoidance. The aim of this literature review is to deepen understanding and broaden viewpoints regarding the elements that can impact tax avoidance.  

The creative industry is changing the way people communicate from physical contact to using internet technology. A strategy that utilizes social media as a means of growing social media engagement. The aim of this research is to explain USS Feed's social media marketing strategy in building social media engagement. This research uses a qualitative approach, with descriptive methods and to obtain research data using observation, documentation and in-depth interviews. Next, it is analyzed by reducing the data, presenting the data, and making a summary by drawing conclusions. The theory used. Social media strategy, namely business goals: building a company image, target audience: millennial generation and gen-z, social analysis gathering information that is developing among gen-z and millennials, planning and brainstorming big ideas about things that are currently happening to create a content, human integrity advertising and social media: promotional strategies on other social media platforms, platform implementation: designing the flow and content of content so that it provides appeal. The theory of social media engagement is: the content resonates with them, originates from a source the trust, reflects something about themselves, other responds, you respond, you give benefits. Research shows that the strategy implemented by USS Feed has accommodated all elements of social media marketing and social media engagement strategies well so that it can increase social media engagement.

This research aims to describe the use of language in community interactions at the Motabuik terminal, Atambua City. The use of language in question is the form and function of code switching and code mixing in the interaction of the Motabuik Terminal Community, Atambua City. The data referred to in this research is code switching and code mixing in the interactions of the Atambua City Terminal Community, in the form of speech between the Motabuik Terminal Community. The speech in question is in the form of a conversation containing words, phrases, clauses and sentences that have elements of code switching and code mixing. Data collection was carried out using listening, note-taking and introspection techniques. Data analysis techniques were carried out with all utterances that showed the occurrence of code switching and code mixing in interactions at the Motabuik Terminal, Atambua City which contained elements of code switching and code mixing. Data collection was carried out by listening, taking notes and introspection. Data analysis techniques were carried out with all utterances that showed the occurrence of code switching and code mixing in the interaction of the Motabuik Terminal community, Atambua City, identified and carded complete with their construction. Next, classification and categories of the overall data are carried out. The data was analyzed by selecting and sorting out the forms and functions of code switching and code mixing in the interactions of the Motabuik Terminal Community, Atambua City. After being analyzed and classified, the data is described and explained to find out the form and function of code switching and code mixing in the interaction of the Motabuik Terminal Community, Atambua City. The results of the research show that there are two types of code switching in the interaction discourse at the Motabuik Terminal, namely in the form of language transfer, includes code switching from Atambua language to Indonesian and code switching from Indonesian to Atambua language at the Motabuik terminal, namely internal code mixing in the form of Atambua language words and phrases and connecting Indonesian as a unifying language communication tool at the terminal, the code mixing function has aspects speech, to explain, provide information and respect passengers.

This research aims to examine Hamka's views on neo-Sufism and understand how he views this phenomenon from a religious, social and intellectual perspective. Hamka, as one of the Islamic reformers in Indonesia, tried to harmonize the exoteric (natali) and esoteric (batini) aspects in his teachings. He offers a concept of Sufism that prioritizes cleanliness of the heart and seeks to synergize social and spiritual elements. This research uses a qualitative research design with a content analysis method. The data analyzed includes descriptions and opinions from books written by Hamka as well as discussions of thoughts written by them and others. Through this analysis, the researcher seeks to understand the complexity of the relationship between religious traditions and the challenges of modernity in Hamka's view of neo-Sufism. The results of the research show that Hamka criticizes certain aspects of neo-Sufism which he considers to be contrary to true Islamic teachings, such as mystical practices that have no basis in the Koran and Sunnah, as well as excessive emphasis on spiritual experiences without being based on solid religious knowledge. Hamka emphasized the importance of knowledge, education and spiritual guidance in achieving a correct understanding of Islam and the practice of Sufism in accordance with Islamic values. Hamka's views on neo-Sufism also reflect his concern about the social and cultural changes of his time. He offers active, dynamic and progressive Sufism as a solution to the spiritual crisis of modern humans. Hamka emphasized the need for stronger and more dynamic involvement in society, as well as maintaining a balance between worldly life and the afterlife. This research provides insight into the complexity of the relationship between religious traditions and the challenges of modernity within the framework of Hamka's thinking, as well as the importance of maintaining the integrity of Islamic teachings in facing the dynamics of changing times. The study of Hamka's views on neo-Sufism provides an important basis for understanding the religious and intellectual dynamics in contemporary Islam.    

Parenting is a way to look after, develop, care for, guide and fulfill children's basic needs, but recently many children have not received optimal care from their families. so that children become vulnerable to abandonment or abandonment. Therefore, an orphanage is the right choice for parents to entrust their children with the aim of being able to fulfill the child's basic needs optimally. The theory used in this research is the parenting theory which contains services, care, guidance, and meeting the needs and elements of the ASAH orphan friend boarding program by facilitating, clothing, food, shelter, education, health, infrastructure, and pocket money and holidays. as well as care from foster parents in orphanages. The results of the research show that the ASAH program has provided optimal care including provision of clothing, food, shelter, education, health, infrastructure, pocket money and holidays so that foster children while they are in the hostel feel very helped because there is a lot of help provided by foster parents. and the Friends Foundation

This investigation was conducted to examine the impact of liquidity ratios and solvency ratios on the profitability ratio of PT Apexindo Pratama Duta Tbk. Using quantitative methods, this investigation seeks to ascertain the company's capacity to manage its liquidity and solvency aspects, it is anticipated to have a favorable effect on profitability. The results of the analysis show that although the company shows good liquidity, the high level of leverage and difficulty in generating average profits indicates challenges in managing profitability. This research recommends that companies focus more on debt management and optimizing funding structures to increase their profitability. More investigation is required to understand other elements that may influence the financial performance of these companies, as well as to identify strategic steps to increase the company's profitability in the future.

The purpose of this study is to describe the process of developing students' character through Scouting education and to find out the elements that support and hinder Scouting activities in elementary schools. Students, teachers, and community members are the topics of this qualitative research. Methods to obtain data with research, observation, and documentation. The main tool used is the use of instruments for data collection of observation, interviews, and documentation. The results emphasize how important scouting activities are in helping students develop independent, mutual cooperation, nationalist, religious, and ethical traits. Daily scout lessons are used to implement these activities; scout activities, marching activities, and educational resources are used in the Dasadarma and SKU by using five different teaching approaches, namely punishment or sanctions, exemplary, habituation, lecture, and habituation.

Audio visual learning is a learning medium that utilizes image elements. The aim of this research was to find out whether the audio visual learning method implemented at SMA N 18 Medan was able to develop and increase students' learning motivation in Integrated Social Sciences lesson material. In this research the author uses a qualitative approach. The data collection techniques used are observation, interviews and documentation, with this method the results obtained are valid and can be tested. The results found from this research are that the use of audio-visual learning media at SMA N 18 Medan provides positive impact and is able to develop and increase students' motivation in participating in learning in the classroom, and planning for the use of learning media has been carried out optimally by the teacher. The conclusion is that the use of audio-visual learning media has a positive impact and has an important role in achieving learning goals and has great potential in increasing student learning motivation.