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Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.    

Humans must go through life events, including babies, children, teenagers, adults, the elderly and death. Death itself is a process that is greatly feared by humans. However, in the development of technology and science in the medical world, death does not come suddenly, death itself can occur with a plan, this action, namely killing in a predictable place and time, is called euthanasia, which is a killing process that is still controversial today. and has not been resolved properly by several parties. The aim of this research is: 1) To identify regulations for implementing euthanasia from a human rights perspective. 2). To identify the application of euthanasia in positive law in Indonesia. This research methodology uses normative juridical which includes primary, secondary and tertiary legal materials. The results of the research state that euthanasia regulations from a human rights perspective in Indonesian society believe that euthanasia is a practice that ignores a person's right to life and is not permitted, but the implementation of euthanasia already exists, which is called passive euthanasia, one of which is the act of doctors sending their patients home on the grounds that there is no treatment or desire. to recover still deserves to be punished if Indonesian law still prohibits euthanasia. However, this behavior does not violate the law, and often occurs in our society

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.

Sexual violence is an incident that cannot be separated from women and children. The rise in incidents of sexual violence against women and children in the city of Kupang is a fluctuating phenomenon. The Kupang City Police PPA Unit noted that, in 2021 there were 42 cases of violence against women and children, in 2022 it decreased to 39 cases, and increased in 202 to 42 cases. This research aims to determine the factors that cause sexual violence against women and children, and determine the obstacles to solving criminal acts of sexual violence against women and children in Kupang City, as well as efforts to overcome them. This research uses empirical juridical methods, with the type of data used being primary data based on the results of interviews and documentation, as well as secondary data used to complement primary data. The results of this research show that (1) The factors causing sexual violence behavior are sexual desire, lack of sex education, social and environmental factors, and misuse of technology. (2) Obstacles experienced in resolving cases of sexual violence include insufficient evidence, individual factors, and the perpetrator running away. (3) The countermeasures that have been carried out are in the form of preemptive, preventive and repressive measures.

This research uses qualitative method, case study, to find out how effective the use of project-based learning (PjBL) method is to increase elementary students' interest and desire to learn mathematics. Interviews with teachers and students, participant observation, and document analysis are all methods used to collect research data. The results showed that the PjBL method proved effective in increasing elementary students' interest and desire to learn mathematics. This is shown by an increase in students' active participation in lessons, an increase in students' curiosity about math topics, and an increase in their math learning outcomes.

This document is a project proposal plan for the creation or development of applications by PT. Multi Development Application (MDA) through the MDA Content Archive Platform (CAP) solution which accommodates and optimizes paper-based, digital data storage (Application Optimized Storage) for the benefit of banking organizations, the private sector, government, educational institutions and all kinds of business entities, which have The desire to realize a real form of cooperation in efforts to protect data or archives that have high historical value, so that the data or archives are safe and not easily damaged.

The digital era has created new challenges for leaders in terms of complexity and caused very rapid changes. Adaptive leadership is crucial so that organizations can adapt to digital transformation. This article aims to understand the effective implementation of digital adaptive leadership, specific challenges and opportunities, its contribution to business desires, core competencies, as well as achieving strategic alignment. Digital leaders must be agile and continuously learn to overcome challenges such as the complexity of the business environment and the speed of technology and innovation adoption. They also need to encourage a culture of agility and risk-taking. Core competencies include the ability to build multicultural teams, ethical leadership in data use, and maintaining digital alignment strategies. Continuous training is needed so that leaders have the skills to meet the demands of the digital era.

Sharia insurance as a financial institution is required to prepare financial reports in accordance with PSAK 108. The use of accounting by a company is very important in the current situation, especially sharia insurance which seeks to increase client trust. However, rapid expansion without other supporting factors, including employees who are experts in sharia, has resulted in a lack of sharia-related knowledge among customers. This research uses the literature study method to conduct qualitative descriptive research. The aim is to better understand how Indonesian sharia insurance implements a sharia accounting system to ensure sharia insurance business activities comply with sharia principles and fulfill the public's desire for compliant financial solutions. The findings show that the implementation of this sharia accounting system ensures that sharia insurance business activities comply with sharia principles and fulfill the public's desire for financially sound financial solutions

This research aims to analyze the expressive speech acts of the character Rocky Gerung. This type of research uses a descriptive method with a qualitative approach. Data collection techniques in this research used note-taking techniques, listening techniques and documentation techniques. The expressive speech act of criticizing is 4 utterances, the expressive speech act of complaining is 3 utterances, and the expressive speech act of expecting something/desire is 4 utterances. The main theme discussed by this figure is the world of politics in the state. And the public's responses and comments regarding Rocky Gerung's statement varied greatly by looking at the comments on the YouTube channel video.

This research aims to analyze the expressive speech acts of the character Rocky Gerung. This type of research uses a descriptive method with a qualitative approach. Data collection techniques in this research used note-taking techniques, listening techniques and documentation techniques. The expressive speech act of criticizing is 4 utterances, the expressive speech act of complaining is 3 utterances, and the expressive speech act of expecting something/desire is 4 utterances. The main theme discussed by this figure is the world of politics in the state. And the public's responses and comments regarding Rocky Gerung's statement varied greatly by looking at the comments on the YouTube channel video.

The role of morality in public policy and law enforcement, especially in relation to human trafficking, is increasingly important in the digital era. This article discusses the complexity of these challenges and strategies to prevent human trafficking and protect personal data in Indonesia. A holistic approach is needed, with law enforcement paying attention to the dimensions of morality, integrity and moral courage in policy formulation. In a digital era filled with technological changes, public policy must be able to adapt to these developments while still maintaining strong moral principles. This requires a high level of integrity from policymakers and law enforcers to not only comply with technical rules, but also ensure that their actions are driven by the desire to create a fair and safe environment for all individuals. Recommended strategies include increasing border patrols to prevent the entry of illegal immigrants, cross-border cooperation to cut off human trafficking routes, strengthening regulations related to personal data protection, and increasing public awareness about data privacy. It is hoped that cooperation between the government, institutions and society can overcome this challenge to safeguard human rights and national security

Azhari Bakar Bread Factory is an MSME domiciled in Rejowinangun, Kotagede, Yogyakarta. In the production process, this factory can produce 7807 pieces of bread in a month, of the total production that month 57 pieces of bread are defective. To reduce defects, quality control is needed. Quality control aims to produce products in the form of goods or services that comply with the desired and planned standards, as well as improve the quality of products that do not comply with predetermined standards and possibly maintain appropriate quality. This research uses the Six Sigma and Kaizen methods by showing factual data and comparing it with existing theories to find things that need to be added, improved, or maintained. This research found that the sigma process capability calculated for 1 month was 2.97 with a possible damage of 3661.21 for one million production. From these results, it can be said that the company has not implemented quality control completely properly and correctly because it is still far from the target level of 6 sigma, therefore the company needs to carry out quality control on defective products. The factor that causes production defects is the human factor. machines, methods, materials, and environment.

Azhari Bakar Bread Factory is an MSME domiciled in Rejowinangun, Kotagede, Yogyakarta. In the production process, this factory can produce 7807 pieces of bread in a month, of the total production that month 57 pieces of bread are defective. To reduce defects, quality control is needed. Quality control aims to produce products in the form of goods or services that comply with the desired and planned standards, as well as improve the quality of products that do not comply with predetermined standards and possibly maintain appropriate quality. This research uses the Six Sigma and Kaizen methods by showing factual data and comparing it with existing theories to find things that need to be added, improved, or maintained. This research found that the sigma process capability calculated for 1 month was 2.97 with a possible damage of 3661.21 for one million production. From these results, it can be said that the company has not implemented quality control completely properly and correctly because it is still far from the target level of 6 sigma, therefore the company needs to carry out quality control on defective products. The factor that causes production defects is the human factor. machines, methods, materials, and environment.

The government's role in Islamic economics is very significant, not only in regulating public aspects in accordance with Islamic principles, but also in financial matters such as managing basic needs, creating jobs, and maintaining the stability of the value of money. Public authorities need appropriate arrangements to steer the economy in the desired direction. One of the strategies used is financial regulation, which aims to control the money supply so that economic growth is stable, the cost of living is affordable, and jobs are available. This research aims to explore how the financial approach works from an Islamic perspective in depth. In the context of Islamic economics, the task of public authorities is to ensure that Islamic principles apply in terms of free income, interest-free economy, and money management in accordance with Islamic principles. Financial regulatory instruments also go beyond the use of open markets and custody of money, including in terms of distribution of credit, proportion of advances, and benefits in accordance with Islamic rules. This journal explores the relationship between monetary policy and economic development from an Islamic perspective. The focus is on the government's role in regulating monetary policy to achieve stable and sustainable economic growth in accordance with Islamic principles. The discussion includes financial management strategies that include controlling the money supply, stability of the value of money, and development of an interest-free economy. By considering the basis of free income in Islamic economics, this journal also highlights monetary policy instruments that are in accordance with Islamic values, such as credit distribution and benefit proportions that follow Islamic rules. This research aims to provide in-depth insight into how monetary policy can be implemented effectively in the context of Islamic economics, as well as implications and suggestions for sustainable economic development from an Islamic perspective.

This article discusses efforts to increase understanding of the concept of salvation for the Naposo of the Angkola Protestant Christian Church (GKPA) Angkola Promise through holding field seminars. The doctrine of salvation is the core teaching in Christianity which includes the condition of humans who have fallen into sin, the gift of salvation through Jesus Christ, and the process of repentance and faith. The research methods used include an initial survey, development of seminar materials, implementation of interactive activities, and post-seminar evaluation through questionnaires and interviews. Results showed significant improvement in Naposo's understanding of safety, with active participation in activities and positive response to interactive teaching methods. Participant feedback indicated a desire for continued activities to strengthen faith and application of salvation teachings in daily life. This article emphasizes the importance of a comprehensive and relevant approach in teaching the doctrine of salvation, as well as its impact in forming a generation of young people who are strong in the faith and witnesses of Christ in society.

The topic of LGBT and homosexuality seems to be endlessly discussed. This is due to several scientific fields such as health, psychology, Islamic law, and other related fields that can significantly influence the decision-making process related to these issues. The problems include positioning LGBT or homosexual relationships as nature or nurture, innate or socially constructed, genetic or deviant, normal or abnormal, and so on. This abnormal behavior creates misunderstandings about sex in this group. This shows that people who maintain LGBT or homosexual relationships are unable to reconcile their desires and principles of life. Therefore, this article aims to identify the perceptions and efforts of Islamic religious education students towards the increasing normalization of LGBT in Indonesia. It also aims to educate the public about the understanding, meaning, and law of LGBT in Islam. The research method used is qualitative and is an approach or survey to examine and understand the main symptoms. To understand the main symptoms, researchers conducted interviews with respondents, asking several more general questions. After conducting interviews, the researchers initially obtained conflicting results. Students' perceptions of LGBT were contradictory. Second, PAI students do not agree that LGBT is normalized in Indonesia, either officially (legalized by the government) or unofficially (considered normal by society). The third effort of PAI students in minimizing LGBT in Indonesia is by providing education to the community directly or indirectly.    

Novels are a type of literary work in the form of prose that tells the story of the main character in it. The researcher's interest in the characters in the novel became the basis for the research by choosing the object of analysis in the novel “Sunyi adalah Minuman Keras” by Sapardi Djoko Damono. Focusing on the character's psychology as an understanding that is studied by researchers using elements of personality desires which include real, imaginary, symbolic from Jacques Lacan's psychoanalytic theory. The research method used is descriptive qualitative with stages of reading a novel, taking data according to Lacan's psychoanalytic concept (real, imaginary and symbolic), and interpreting the results of the analysis. The conclusions in the research show an understanding of the existence of personality desires in Rara which are classified into three elements with several aspects, namely real (memories and beliefs), imaginary (loving and rejection), and symbolic (delusions, desires and religious awareness).

Business legality is the main thing that business people need to do when starting a business. With business legality, the business being run can be said to be feasible to operate where legality is a license to run a business given by the authorities. Penjaringansari Culinary Tourism Center is one of the gathering places for business actors engaged in the culinary field who are experiencing problems related to the lack of awareness of the importance of legality in a business. This activity was carried out at the Penjaringansari Culinary Tourism Center which aims to provide education related to making a Business Identification Number and providing assistance in making a Business Identification Number. The method of implementing this activity is divided into three stages, including: the observation and interview stage, the stage of providing education, and the implementation stage. The target of this activity is business actors who do not yet have a Business Identification Number at the Penjaringansari Culinary Tourism Center, namely 13 business actors. The result of this activity is that the desire and awareness in developing the business being run is increasing because it already has a business license that is protected by applicable law.

The Binjai District Court is a government agency that has the duty and authority to receive, examine and decide every case registered at the Binjai District Court. The Binjai District Court handles many gambling cases, but data management is still not fast and accurate because it still uses manual methods, so the agency needs to implement an application system. To solve this problem, you can use data mining applications, namely by utilizing existing data to dig up new information. One of the techniques in data mining is clustering. Clustering was chosen because it can group data according to the desired characteristics, in this research it means grouping gambling data in the Binjai City area. The clustering algorithm used is K-Means Clustering integrated into a desktop-based programming application. The conclusion obtained is that the system designed has proven successful in grouping gambling data into 3 clusters (groups). The process using MATLAB R2014a obtained results in group 1 which amounted to 276 data with a data centroid center (6.92; 2.41; 4.33) including the category of low levels of gambling, group 2 which amounted to 337 data with a data centroid center (7.56 ; 2.10; 14.48) is included in the category of moderate level of gambling and group 3 which amounts to 387 data with the centroid data (7.56; 2.10; 28.02) is included in the category of high level of gambling.    

Tourism activities have now become part of the lifestyle of people in all circles who have the desire to have a recreation in a tourist destination. So it is not surprising when the need for people to travel continues to increase. Mount Fatuleu is one of the tourist attractions in Kupang Regency which is the choice of tourists for traveling. It is undeniable that the number of visits from year to year, Mount Fatuleu Tourism Object is increasing. This study aims to analyze the effect of physical motivation, cultural motivation, personal motivation, status and position motivation on preference from Mount Fatuleu, Kupang Regency. The independent variables (X) in this study are physical motivation (X1), cultural motivation (X2), personal motivation (X3), status and position motivation (X4). Meanwhile, the stress variable in this study is preference (Y). The study population was the tourists of Mount Fatuleu, and the sampling technique used observation and questionnaires. Respondents who met the requirements were determined as many as 97 tourists who were analyzed by SPSS. The results showed that culture, personality, status and position had a simultaneous and partial effect on tourist visit decisions. The results of the descriptive analysis show that the four independent variables have an average score in the positive area.Where the highest average score is personal at 3.31 while the lowest is physical 3.20 while multiple linear regression analysis shows Y = -0.112 + 0.804X1 + 0.666X2 + 0.695X3 + 1.147X4. The coefficient of determination obtained shows 97% preference is influenced by physical, cultural, personal, status and position.