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Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

This research discusses financial resources and financial management which includes the stages of planning, implementation, administration, reporting, and financial accountability. This study aims to analyze financial resources and financial management in the Tourism Industry of Syaakirah The View & Resto. The method used in this study is a descriptive method with a qualitative research type. The data analysis techniques in this study are by conducting documentation, observation, and interviews. The results of this study show that the financial resources of Syaakirah The View & Resto Nature Tourism are obtained from visitor tickets, lodging, food and beverage sales, rides, parking fees, and others. Financial management at Syaakirah The View & Resto Nature Tourism has been carried out well, starting from the planning, implementation, administration, reporting, to financial accountability. Syaakirah Nature Tourism The View & Resto has made financial planning in its business. The implementation of finance in tourism has been fully carried out in accordance with the predetermined plan or target, if the target is not achieved they will make a strategy to cover the problem. Financial administration is carried out using a manual recording system using the Microsoft Excel application to record all receipts and expenditure transactions, from this administration will be recapitulation made every week and combined every month. Financial reporting on tourism has made a financial report of profit and loss on its business. Financial accountability is carried out twice a month to account for all receipts and expenses from Syaakirah Nature Tourism The View & Resto.

The rise of Islamophobia worldwide is often fueled by ignorance and negative stereotypes about Islam. This situation calls for more effective educational efforts to counter misinformation and restore the image of Islam as a blessing for all, or Rahmatan lil 'Alamin. In response to this challenge, da'wah (Islamic preaching) through literature, especially novels, offers a way for readers to gain new perspectives and understand the complexities of religious life through engaging narratives that do not come across as patronizing. This study aims to identify the da'wah messages in Harlis Kurniawan's novel Bujang and Portuguese General and analyze the most dominant themes within the text. The novel serves as a potential medium for educating people, including non-Muslims, about the true teachings of Islam. The research employs a descriptive quantitative approach using content analysis. The data analysis involves categorizing the content, evaluating it through judges' assessments, and calculating the findings using Microsoft Excel and the Slovin formula, followed by interpretation of the results. The result of this study shows that the novel possesses 37.66% message of morality which is very dominant, 32.46% sharia messages, and of 29.88% aqida messages.

Teachers are the pillars of the development of society's building blocks, i.e., the students; therefore, for the effective and constructive nourishment of the students, the performance of the teachers must be excellent with the support of external elements. To empirically analyse teachers' performance, this study employed a quantitative research technique, elucidating the influence of school environment, character development, and school administration on teachers' performance levels through the mediation of the efficacy component of individual personality. The study targeted high school teachers in Indonesia, collected data purposefully using a survey instrument, and used a total of 227 legitimate and effective responses to compile the results. The research found substantial results for all direct interactions, and mediation was recommended for the school climate and teacher performance. The study added a fresh piece of evidence to the literature by shedding light on the impact of external environmental elements at the school level on teachers' performance.

The Indonesian Islamic educational system is critical to shaping students' moral and intellectual development. Efficient administration is essential for improving educational outcomes, fostering a pleasant learning environment, and sustaining Islamic principles. As a result, the primary goal of this study is to assess the efficiency of the Islamic management system in Islamic schools by gathering information from the management teams of the selected schools. The study used a qualitative research design to collect important information from the target audience. The study's findings show the need of excellent administration in improving Islamic curricula in Indonesian educational institutions. A complete plan that blends creative teaching methods with efficient administration is required to foster a strong and vibrant learning environment. However, the results have limited generalisability to other ethnic or educational backgrounds because they are unique to Indonesia's Islamic schooling system.

Global Youth Action is a company engaged in youth empowerment with a focus on supporting the achievement of Sustainable Development Goals (SDGs) through the collaboration of various youth movements in Indonesia and internationally. However, the company still faces challenges in terms of infrastructure and information system (IS) applications that are not fully capable of supporting business processes optimally. One of the main obstacles is the limited human resources who have expertise in managing SI and information technology (IT) effectively. In preparing the SI strategic planning framework, this research uses the Ward and Peppard approach to analyze company needs. The analysis process includes mapping the company's internal and external environment through Value Chain Analysis and SWOT Analysis, as well as grouping the application portfolio using McFarlan Strategic Grid. The results of this research recommend the development of various applications such as the Global Youth Action Website application, SAP application, customer service information system, asset information system, and executive information system. These recommendations are expected to provide strategic direction for the global youth action company, as well as improve IT HR competencies and strengthen the application portfolio to support the sustainability of business processes at Global Youth Action.

Family well-being is very important for the lives of individuals and communities. A happy and The problem with learning German grammar at the A2 level is that many students still struggle to understand sentence structure, especially when using the perfect tense, subordinate clauses with "weil," and the genitive case. Students often find it challenging to remember grammar rules and how to apply them in sentences. The aim of this study is to develop interactive learning media in the form of Kodular-based applications to address these issues and support learning German grammar at the A2 level. The app is designed with relevant grammar materials and uses the 4D model development method (Define, Design, Develop, Disseminate), which reaches only the development stage without dissemination. The app was created on the visual platform Kodular, which enables users to develop Android apps without programming knowledge. The results show that the app is an effective learning medium, with a validation score of 90 (excellent) for the material content and 92.5 (excellent) for the media aspects. With a file size of 5.08 MB, this application enables users to learn German grammar independently anytime and anywhere.

Islamic boarding school education plays a strategic role in producing a generation that excels not only in religious matters but also in economic independence through entrepreneurship. In the modern era, the creativity of students is an important indicator of the success of Islamic boarding school education because it can provide provisions in facing global challenges. Creativity is influenced by various factors, including entrepreneurship programs developed within the Islamic boarding school environment and the internalization of Islamic educational values ​​that shape innovative and ethical mindsets. Darul Hikmah Islamic Boarding School in Bangkalan is one institution that integrates these two aspects into its educational system. This study aims to: (1) evaluate the influence of entrepreneurship programs on students' creativity; (2) examine the influence of Islamic educational values ​​on creativity; and (3) assess the simultaneous influence of both on students' creativity. The study used a quantitative approach with an ex post facto design. A sample of 59 female students was selected using simple random sampling from a population of 590 students. Data were collected through questionnaires and documentation, then analyzed using simple and multiple linear regression tests with the help of SPSS. The results of the study showed that: (1) the entrepreneurship program had a significant effect on the creativity of students with a t value of 6.220 (p < 0.05); (2) Islamic educational values ​​also had a significant effect on creativity with a t value of 3.393 (p < 0.05); and (3) simultaneously, the entrepreneurship program and Islamic educational values ​​had a significant effect on the creativity of students with a F value of 26.117 (p < 0.05). The conclusion of this study is that the creativity of students can be increased through a balanced combination of entrepreneurship learning and internalization of Islamic educational values.

This research discusses the Utilization of Digital Technology in the Media Transfer Process of Static Archives at the Medan City Archives Depot Office. The purpose of this research is to find out the extent to which they utilize current digital technology to transfer static archives. This research method uses a qualitative descriptive approach. By using data collection techniques through interviews, observation and documentation. The informants in this study include the head of the section, archivists and staff responsible for the archive section at the Medan City Archives Depot Office, which have been selected by the researcher according to the criteria of the research subject. The results showed that how the static archive media transfer process is there by scanning the data then the data is processed into a simple form in Microsoft Excel then next to the data there is a link that connects to the original file. The utilization of technology at the Medan City Archives Depot Office is not yet optimal because a lot of equipment such as computers is inadequate and there are still very few human resources who take care of archives.

This study was conducted to examine the functions of data management, data analytics, and business intelligence across various organizational sectors. A literature review was performed to gain a broader understanding of the topic, utilizing research backgrounds from different countries, with ten studies selected for review from multiple sources. The results indicate that efficient data management, combined with robust analytical capabilities and business intelligence tools, is crucial for modern organizations seeking to achieve operational excellence and strategic growth. By implementing the appropriate measures, organizations can maximize the benefits of data management, data analytics, and business intelligence in attaining their strategic objectives.

Objective: To assess the differences in buccal cytology changes caused by hormone therapy in Sudanese women with breast and endometrial malignancies by comparing wet fixed and air dry H&E stained buccal smear samples.  Method: The eight-month study period ran from October 2015 to May 2016. The practical inquiry began in November 2015, and during that time, data gathering, a literature review, and research script typing were completed. One hundred participants had buccal smear samples taken, and these were ready for H&E staining using a wet and dry procedure on women receiving hormone medication. Results: The wet method produced buccal smears with pathology that was 56% malignant, 34% inflammatory, and 10% normal; the dry method produced identical results. The wet method produced excellent (40%), very well (28%), well (20%), acceptable (8%) and bad (4%) affinity, which was in line with the results of the dry method. There were no appreciable variations in the pathology and affinity of the wet and dry-prepared buccal smears (P = 0.14 and 0.0011 > 0.05). The cancerous The pathology of wet and dry buccal smears was reported in 7.7%, 47.1%, and 95% of the smears obtained from patients who had been on hormonal therapy for less than three years, three to nine years, and more than nine years, respectively. Wet and dry smears were reported in 20%, 21.1%, and 88.5% of the smears obtained from patients who had been on hormonal therapy once, twice, or three times a day, respectively. Conclusion: The pathology of the buccal smears showed significant differences based on the frequency and duration of hormone therapy.

The purpose of this study was to determine the level of physical fitness of students in public elementary schools in cluster 6-10 phase c in Sukun District, Malang City. This research is a survey research, using quantitative descriptive methods, the instrument used in collecting data is the Indonesian Student Fitness Test (TKSI). The study sample involved 95 public primary school students of cluster 6-10 phase c in Sukun District, Malang City. The results of the study showed that the 95 students of public primary schools of cluster 6-10 phase c in Sukun District, Malang City as a whole showed that the 40 Meter Run Test was dominated by the “Very Poor” category with 58 (fifty-eight) frequencies. The 8x10 Meter Shuttle Run Test is dominated by the “Excellent” category with 37 (thirty-seven) frequencies. Child Ball Test is dominated by the “Excellent” category with 44 (forty-four) frequencies. Dynamic Balance Test was dominated by the “Good” category with 53 (fifty-three) frequencies. Vertical Jump Test was dominated by the “Moderate” category with 42 (forty-two) frequencies. Hand Touch Reaction Test is dominated by the “Poor” category with 34 (thirty-four) frequencies. With this, the researcher hopes that public elementary schools in cluster 6-10 in Sukun District, Malang City will pay more attention and try to increase the overall level of physical fitness of students.

The purpose of the current research is to reveal the impact of credit derivatives by (purchased credit derivatives, the value of credit derivatives sold) in hedging the risk of non-payment at a sample of commercial banks in the Iraq Stock Exchange by (Middle East Bank, Gulf Commercial Bank, Trade Bank of Iraq, Bank of Baghdad, Credit Bank) for the financial period from (2016-2020), and for the purpose of analyzing the results, the Office package was adopted (Excel.V.2016) in order to extract the level of credit derivatives,  And the risks of non-payment at the commercial banks surveyed, has been using a set of statistical methods to determine these variables, represented in (credit derivatives, arithmetic mean, correlation coefficient, and regression coefficient), as a result, the research came out with a set of results, foremost of which was that there is an effect of credit derivatives in hedging the risks of non-payment, and this shows that credit derivatives contribute to improving the ability to hedge against non-payment risks, allowing investors to reduce financial risks. The focus of the surveyed commercial banks on the use of credit derivatives to protect investors from fluctuations in interest rates and currency rates, which works to reduce the impact of non-payment risks on their profits, which means that these contracts allow the determination of a future price for financial assets.

Students who excel must receive guidance on the development of each student's individual potential in order to produce superior and quality students. To complete this task, student achievement is taken into account. The Analytical Hierarchy Process (AHP) approach is one method that can be utilized in decision support systems. can do weighting to determine selection criteria and alternatives, starting from the definition of the problem. The purpose of evaluation or weighting in a decision support system, such as that carried out using the Analytic Hierarchy Process (AHP) approach, is to assess and compare the value or characteristics of each alternative based on predetermined criteria. This process allows us to understand how important each criterion is in achieving the main goal, so that the decisions taken are more structured and objective. Based on the method used, the system provides valid and accurate findings. The final result of determining the priority weight of alternatives based on ranking    

The large number of hospitals in Sukoharjo City makes the people of Sukoharjo City have many choices to determine where they will use health services. The community is very selective about services in hospitals, so that aspects in the Marketing Mix become a benchmark for determining whether or not patients will use health services at the hospital. Marketing Mix is ​​a series of marketing tools used by companies or hospitals continuously to achieve their marketing goals in the target market. This study aims to explore and find obstacles in the implementation of the marketing mix at PKU Muhammadiyah Hospital, Sukoharjo. The study used a qualitative descriptive method with a cross-sectional approach and data collection techniques using in-depth interviews with key informants and specialist informants at the hospital. The results of the study showed that marketing mix components such as products, people, and promotions have been implemented well, although there are still some challenges. Excellent services such as ERACS and stitch-free eye surgery have succeeded in attracting patient interest, but promotion through social media has not been optimal, based on a comparison between the number of patients each month and interactions on social media, it was concluded that social media promotion is still not optimal because the number of interactions is still ≥50% of the number of patients. In addition, hospitals face obstacles in implementing telemedicine and homecare services. Recommendations provided include improving digital promotion strategies and developing innovative services to improve hospital competitiveness and hospitals must also consider the suitability between educational background and the work assigned.

  Abstract: This research paper aims to evaluate the quality level of internal auditing in the banking sector in Iraq, using a set of data obtained by the researcher by submitting the checklist for the period (2023-2024), which contains four axes related to attribute standards and seven axes related to performance standards to the sample banks. The research, and based on the answers of those banks, the researcher used the Excel program to sort the data to conduct statistical analysis on it. The results revealed by these statistical analyzes were reached regarding the level of application of professional practice standards for the internal audit function in the Iraqi banking sector. The percentage of application of attribute standards indicated (90 %) with an average of (4.5%) as a very high percentage of application. As for the performance standards, it achieved a percentage of (88%) with an average of (4.4%) also as a good percentage in application. These percentages explain that the application of standards in the banking sectors improves the quality of internal auditing, which reflects positively. At the level of banking services provided to customers, these results constitute an incentive to measure further research, analysis, and factors that helped improve the quality of internal auditing.

This research aims to test the effect brand image, advertising and product quality on customer loyalty with brand community as an intervening variable. The study was conducted on AREI members outdoor community in East Priangan. Sampling is carried out using techniques propotioned stratified random sampling, with a sample size of 250, spread across store Tasikmalaya and Garut. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is structural equation modeling with the smartPLS application. The results of this research show that 1) Brand image, advertising, products, brand community and customer loyalty, in excellent condition; 2) Brand image, advertising and product quality have a positive and significant effect on brand community; 3) Brand image, advertising and product quality have a positive and significant effect on customer loyalty; 4) Brand community positive and significant effect on customer loyalty; 5) Brand image, advertising and product quality influence customer loyalty through the brand community.  

Telkomunikasi or what we usually know as Telkom is a company operating in the communications sector and is currently the largest telecommunications company in Indonesia, not only PT. Telkom is also the sixth largest company in the world. Public Relations is an important part of maintaining a company's image. This thesis discusses the strategy of PT. Telkom Indonesia Tbk in Jakarta in maintaining the company's image. There are 1 main problems contained in it, namely: what is the public relations strategy of PT. Telkom Indonesia Tbk in Jakarta in maintaining the company's image? This type of research is descriptive qualitative. With a communication research approach, using data collection techniques through interviews, observation and documentation. Meanwhile, data processing and analysis techniques are carried out in three stages, namely: data reduction, data presentation, and drawing conclusions. The research results can be concluded as follows: Public relations strategy at PT. Telkom Indonesia in maintaining its corporate image, namely: (1) arranging media relations/media partnership activities. (2) establishing good/harmonious relationships within the company both within the company environment (internal public) and with the environment outside the company (external public) Business carried out by PT. Telkom Indonesia, Tbk in maintaining the company's image, namely (1) maximizing good and excellent service to consumers, channeling concern through the help of corporate social responsibility (CSR). (2) strengthening employee duties, in order to achieve the company's vision and mission in maintaining the company's image as part of public relations duties. From the results of this research, strategies for activities carried out in a company must understand the importance of the techniques used as strategies, especially public relations strategies to help carry out company activities to achieve goals or vision and mission.

This research aims to develop an interactive web learning media called Mathventure based on Google Sites, with a focus on improving the math problem solving skills of third grade elementary school students in multiplication material. The background of this research is driven by students' low understanding of the concept of multiplication and the lack of interesting and contextual learning media. The approach used in this research is the Research and Development (R&D) method with the ADDIE model involving five stages: analysis, design, development, implementation, and evaluation. The resulting product has been validated by material and media experts with excellent results. The pilot test was conducted in two elementary schools involving pretest, posttest, and student response questionnaire. The test results showed a significant increase in problem solving ability, with an N-Gain value of 0.6612, and a practicality level of 82%. This media is considered effective in creating learning that is fun, interactive, and able to motivate students in understanding the concept of multiplication. The implication of this research shows that web-based digital media can be an innovative solution to overcome math learning difficulties in elementary schools and has the potential to be further developed for other materials and levels.

Kartu Indonesia Pintar Kuliah (KIP-K) is a scholarship given by the government to high school graduates and equivalent who excel but have economic limitations to continue their studies at university level, both at state and private universities. The Indonesian government has issued the KIP-K since 2020 as a form of educational assistance. In North Maluku Province, especially on Sula Island, there is still minimal information regarding KIP-K. This service activity aims to share information regarding the benefits of higher education and how to obtain a KIP-K scholarship for students who have financial limitations. This community service is carried out at SMAN 1 Kepulauan Sula, MAN 1 Kepulauan Sula, SMAN 7 Kepulauan Sula, SMAN 9 Kepulauan Sula and SMAN 11 Kepulauan Sula. This activity was carried out in two stages, namely socialization and mentoring. The implementation of this activity went well, smoothly and was full of enthusiasm from the participants, especially students who wanted to continue their studies at university level. The final result of this socialization and mentoring is that the participants have succeeded in creating their own accounts, filling in data and registering for KIP-K.