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This study aims to investigate the interplay between good governance, earnings management, tax compliance, and firm longevity in fostering sustainable futures for organizations. Employing a qualitative research design, the study utilizes semi-structured interviews with key stakeholders from a diverse range of firms. Sampling techniques involve purposive sampling to ensure representation across industries and organizational sizes. Data analysis adopts thematic analysis, allowing for the identification of patterns and themes within the qualitative data. The findings reveal intricate relationships between governance practices, earnings management strategies, tax compliance behaviors, and long-term firm sustainability. Insights from this study contribute to the understanding of how organizational practices influence sustainability and inform policymakers and practitioners on fostering responsible corporate behavior for long-term viability.

Poetry is one of the literary works that has beauty in its composition. It is equipped with beautiful diction, a tone full of feelings such as disappointment, emotion, or even full of love. This research is motivated by the author's curiosity about the implied meaning of poetry. The purpose of this analysis is to find out in detail the meaning of each inner and physical structure. The method used in this study is a qualitative descriptive method with a structural approach. The results of this study found the entire physical structure and inner structure in the poem "Sajak Atas Nama" by Mustofa Bisri. The structure the physical consists of diction, concrete words, style of language, and imagery. Meanwhile, the inner structure includes the theme, tone, atmosphere, and message.

Poetry is one of the literary works that has lines and stanzas consisting of several choices of words that contain meaning so as to produce a series of sentences that are beautiful, charming, heartfelt and contains deep meaning. Poetry is also a form of expression of feelings from the poet which is a description of the surrounding environment. This affects the poet in creating his work, one of which is about love, love is something human that is experienced by every person on this earth. Sometimes love does not always go as desired, everyone must feel lost for various reasons. In this case, how do we interpret love and loss from the perspective of a poet. This research will dissect Kahil Gibran's poem titled Cinta yang Agung which aims to find and explore more about love and loss by dissecting the structure in the poem. The research uses a structural approach which results in knowing how the concept of love and loss is viewed from the physical and inner structure of the poem. And from the poem we can learn how to learn to be sincere and let go to reach a free and spacious heart.

Songs are included in the type of literary works of poetry. Song lyrics are written in poetic language so that they are classified as literary works of poetry. songs consist of many types. In this study the songs that became the object of research were J-Pop songs. J-Pop is a pop genre song originating from Japan. The song that is the object of research is a song that was famous at that time. Not only booming in their home country but covering many other countries as well. the fact that youth is the most turbulent period in the stages of human life is the inspiration for this song. The song, entitled Hitchcock by yorushika, was published to the wider community via YouTube in 2018. The theory that serves as the basis for this research is Riffatere's theory of semiotics. This theory combines heuristic theory and hermeneutic theory. This theory is used to find out the hidden meaning conveyed by the songwriter. This semiotic theory is carried out in the following stages. First, the researcher will read quickly without further analyzing the meaning, only the meaning of the lyrics (heuristics). In this case by translating from Japanese into Indonesian. Followed by analyzing the structure, figure of speech, and other in-depth meaning with repeated reading (hermeneutics). Then conclude the results of the analysis. This Hitchcock song has been watched approximately 73 million times by various groups.

Introduction: Indonesia is aggressively targeting reducing the maternal mortality rate to 70 deaths per 100 thousand live births by 2030. Currently, the proportion of maternal deaths is approximately 305 deaths per 100 thousand live births. Where the biggest deaths occur in hospitals around 77%. The mother could not be saved, for one thing, because the mother who was referred to the hospital was already in a state of severe complications. This happens because identification and examination during pregnancy are not optimal and must be strengthened (RI Ministry of Health, 2021). Purpose of Writing: The purpose of this writing is to find out cultural relations, affordability of facilities and infrastructure and mothers' perceptions of the behavior of choosing delivery assistance in the working area of the Cisimeut Health Center in 2022. The sample in the study was 42 mothers who had given birth in January-December 2022. Research Method : This research method is descriptive analytic, namely research that tries to explore how and why the phenomenon occurs, then analyzes the dynamics of the correlation between these phenomena. Research Results: there is no significant relationship between Culture or Customs and Choice of Birth Assistance Behavior in the Work Area of the Cisimeut Health Center in 2022 Continuity Correction value p = 0.478 means that p value ≥ 0.05, there is a relationship between affordability of facilities (Continuity Correction value p = 0.023) , knowledge (Continuity Correction value p = 0.001) on the behavior of choosing delivery assistance in the Work Area of the Cisimeut Health Center in 2022 Conclusions and Suggestions: There is no significant relationship between culture and behavior in choosing delivery assistance in the working area of the Cisimeut Health Center in 2022.

The world of education today must be treated and managed professionally, because of the increasingly fierce competition. Madrasah with good assessment in the eyes of the community will have a good impact on the madrasa. This requires a strategy carried out by the Head of madrasah so that the madrasah he leads becomes a favorite. The purpose of this study is to explain the strategies used and the constraints faced in the strategy of Madrasah Ibtidaiyah Mathlaul Anwar Tegal Waru Ciampea Bogor to increase the number of students. This research is a research using qualitative methods. This qualitative research method was chosen because the researcher intends to describe and analyze certain phenomena in depth and detail. Data collection methods used by observation, interviews and documentation. The results of research on the strategy carried out by MI Mathlaul Anwar Ciampea Bogor by applying two strategies. First, the intern strategy with two steps, 1) Improving the quality of students, 2) Improving infrastructure. Second, the external strategy is, 1) Brochure distribution, 2 Openings for Marawis and Tahfiz extracurricular activities. The obstacles faced by madrasah are; 1) the location of the madrasa is far from the city center 2) There is intense competition between educational institutions, 3) The Covid-19 pandemic situation forces online learning.

This study examines the genealogical transformation of the Neosufi order in Indonesia, focusing on the shift from a private-ritual institution to an active and open social movement in the public space. Through a qualitative approach based on literature study and hermeneutic analysis, this paper highlights how the Qadiriyah Naqsyabandiyah Order (TQN) Suryalaya represents a new form of Sufism that combines spiritual depth with collective social action. This transformation is seen in various fields, ranging from drug rehabilitation, Islamic boarding school education, to spirituality-based economic empowerment. The order is no longer just a space for contemplation, but also plays a role in the process of social reconciliation, moral advocacy, and expansion into the public space through digital media. However, this dynamic also raises genealogical problems in the form of spiritual symbolization by the state, co-optation of power, and ambiguity in the interpretation of modernity. Indonesian Neosufism is a contextual response to spiritual and social crises, as well as a field of negotiation between the legacy of tradition, the demands of modernity, and the structure of state power. This study is a development of the author's dissertation and academic book manuscript that is being prepared for publication, thus presenting theoretical and practical contributions to the study of Sufism and social development.  

Abstract: Foreign Direct Investment (FDI) plays a pivotal role in the economic development of many countries, especially in emerging markets. This paper explores the relationship between FDI and sustainable development goals (SDGs), with a focus on sectors like renewable energy, infrastructure, and education. By analyzing case studies from Latin America and Asia, the study highlights the contributions of FDI to sustainable development, such as job creation, technology transfer, and economic growth. Additionally, it examines the limitations, including dependency risks and environmental challenges. Findings suggest that targeted FDI policies are essential for maximizing FDI's positive impacts on sustainable growth.

The postpartum period is a crisis for mothers due to various changes that occur physically, psychologically, and in family structures that require an adaptation or adjustment process. From the records of the Jepara District Health Office in 2021, data obtained from 127 of 392 maternity mothers (32.4%) experienced postpartum blues symptoms between the ages of 17 and 19. This study aimed to determine the relationship of adolescent postpartum mothers to the incidence of postpartum blues in the District of Nalumsari Jepara. This study used an analytical design with a cross-sectional approach. The population in this study were teenage mothers who gave birth in July 2022 at the Nalumsari Health Center Jepara. The sample is 35 respondents utilizing total sampling. The research instrument used the EPDS questionnaire and was analyzed using the Chi-Square statistical test. The results showed that (1) most of the respondents, as many as 20 people (57.1%), were in their late teens (16-19). (2) The incidence of Postpartum Blues in postpartum mothers who did not experience postpartum blues was 14 people (40%), mild postpartum blues were nine people (25.7%), and severe postpartum blues were 12 people (34.3%). (3) the results of the bivariate analysis showed that there was no relationship between postpartum teenage mothers and the incidence of postpartum blues in the District of Nalumsari Jepara (p-value 0.254 > 0.05). The result showed that age was not the main factor in the incidence of postpartum blues; however, it was caused by other factors such as social, psychological, and emotional factors. In addition, a person's maturity level cannot be determined merely by age. It is suggested that mothers who will undergo childbirth should enrich their knowledge about postpartum period psychological adaptation and factors influencing the incidence of postpartum blues by carrying out activities during antenatal care so that there is preparation to undergo the delivery process until postpartum care and baby care appropriately.   Keywords: Teenage postpartum mother, Postpartum Blues Occurrence

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase

This study aims to determine the library strategy to obtain library accreditation at SMP Negeri 1 Pekanbaru. This study uses a qualitative approach with a descriptive research design with the main objective of providing an objective description or description of a situation. The method used is observation, interviews, documentation. The results of this study found that the strategies carried out by the head of the library Insan Cendikia to obtain national school library accreditation were procurement of books, procurement of infrastructure, arrangement of equipment in the library, cataloging and human resource development. The supporting factor is the existence of a library card number (NPP), the library building has reached an area of ​​168m² and there is a reading area, work area and bookshelf area and the books are neatly arranged, there is a library management structure, the relationship between the librarian and the head of the library is quite good , the number of collections of library materials has met the national school library standards as many as 2,520 titles with 2,737 copies and professional human resources, while the inhibiting factors are insufficient funding, incomplete facilities and infrastructure, insufficient book procurement, and support from school principals who less strong.

This study aims to analyze the initial needs of learning strategies in increasing motivation and learning outcomes of Mathematics for class V Elementary School (SD). The method used in this study is a qualitative descriptive method with research instruments in the form of observation, questionnaires, interviews, and assessment document analysis. The data analysis technique used includes three stages, namely data reduction, data presentation, and drawing conclusions. Based on the results of the initial instrument data analysis, it was found that the motivation and learning outcomes of the fifth grade students at SD Negeri Songgom 01, SD Negeri Songgom 02, SD Negeri Songgom 04 and SD Negeri Songgom 05 in learning mathematics were still low. The average value of student learning motivation is only 62 with the highest score being 82 and the lowest score being 50. While the average score of student learning outcomes is 66.7 in the low category while the highest score is 85 and the lowest score is 45. Low motivation and student learning outcomes are caused by the condition of the learning environment that is not conducive, lack of facilities and infrastructure, lack of support from parents, and the difficulty of using appropriate learning strategies in learning. This research can be used as an initial analysis of the need for appropriate learning strategies in Mathematics learning materials so that students' motivation and learning outcomes can increase.

The floor slab is designed to behave as a diaphragm during an earthquake (Ultimate limit states). Floor slabs are designed in such a way that deflection and vibration are within serviceability limit states. The criteria for the maximum plate deflection are used according to SNI 2847-2019. The analysis carried out is to compare the work of conventional concrete floor slabs and floor slabs as a result of the output analysis from the SAP 2000 software. The goal to be achieved in this study is to analyze the structure of conventional concrete slabs with the results of computer software to obtain the difference in plate reinforcement spacing so that it will be obtained optimal distance. From the conclusions of the research that has been carried out, it is obtained that conventional concrete floor slabs are narrower than the results of the spacing of the reinforcement from the software results, for the SAP output the spacing is more tenuous. Based on these results, for the selection of reinforcement spacing, it is recommended to use the smallest spacing. obtained by Manual analysis is at moment 11 of Mu = 11.109 kNm with a diameter used for Ø 10-100 mm reinforcement, while analysis with SAP 2000 software is obtained at moment 11 for M11 = 9.876 kN.m with a diameter used for plain reinforcement Ø10-150 .Based on the plate moment obtained by Manual analysis is at moment 22 of Mu = 7.454 kNm with a diameter used for reinforcement Ø 10-150 mm, while analysis with SAP 2000 software is obtained at moment 22 of Mu = 6.507 kN.m with a diameter used plain reinforcement Ø10-200.

EMERGENCY UNIT PATIENT REGISTRATION INFORMATION SYSTEM DESIGN IN LANUD SULAIMAN BANDUNG HOSPITAL This research aimed to know emergency unit patient registration information system design in Lanud Sulaiman Bandung Hospital. The method was descriptive qualitative method approach to data collection techniques were direct observation, interview and literate studies that had relevance to the subject matter of research problem. The problems that hinder the process of registration in the emergency department included: 1). Processing Installation Emergency Unit registration report as a whole was still done manually and not structured; 2). Installation Emergency Unit type of service structured not yet, so many patients who were not emergency services who came to the Emergency Unit. The suggestions were given to the optimization process of emergency unit registration at Lanud Sulaiman Bandung Hospital, there were: 1). Coordination to the Head of Medical Records and Head of the Hospital for the addition of a registration officer in the emergency unit and supporting facilities such as computer information systems; 2) The hospital provides information such as notice boards or brochures about the schedule of doctors in the hospital.

The purpose of this study was to find out how the implementation of Premarital Guidance at the Office of Religious Affairs (KUA) of Kapur IX District and what materials were given by religious counselors at KUA of Kapur IX District during premarital guidance. The research method that the author uses in writing this article is a descriptive qualitative research method with data collection techniques through observation, documentation, and interviews. The sources of data from this study were extension workers at KUA Kapur IX District and books related to this research. The results of this study indicate that the implementation of Premarital Guidance at the KUA of Kapur IX District is carried out every Thursday starting at 10.00 WIB until it is finished. The methods used in providing premarital guidance to the bride and groom are lecture, discussion, and question and answer methods. In the implementation of premarital guidance at KUA Kapur IX District there were several supporting and inhibiting factors in achieving the successful implementation of the premarital guidance. The supporting factors are the willingness of the bride and groom, adequate facilities and infrastructure, and professional extension workers. And the inhibiting factor in the implementation of premarital guidance is that there are still prospective brides who are not punctual in following the guidance and there are still prospective brides who consider this premarital guidance not so important. The pre-marital guidance material given by the counselor to the bride and groom is material about the purpose of marriage, husband and wife's obligations, attitudes that support the realization of a happy/sakinah family, rules for husband and wife association, first night etiquette, mandatory bathing, times when it is forbidden to associate with the husband wife, things that are prohibited in the household, things that can disturb the harmony of the household, and so on.

Poetry is a literary work that contains the expression of the author's heart. Made using beautiful language, it contains meaning, rhythm, rhyme, dimensions and stanzas. Poetry has two main building structures, namely the inner structure and the physical structure. The poem contains several signs, both meanings that must be interpreted directly by the reader, as well as linguistic signs that do not require redefinition. The field that studies and examines signs, symbols and signs is called semiotics. Semiotics is a science or analytical method that studies signs in language or literary works, both linguistic and non-linguistic, with the aim of understanding the meaning to be conveyed by the author as a whole. Language is a complete and perfect sign system. Therefore, language represents something meaning. A semiotic study on the poem "Ibunda by WS. Rendra” is examined using semiotic methods. The purpose of this writing is to find out the meaning of one of WS' poems. Rendra. WS. Rendra is someone with beautiful and meaningful works. The method used in this work is a qualitative descriptive method that analyzes literary works or poetry based on the content of literary works, while the writing technique is literary studies. The results of this study indicate that the poetry written by WS. Rendra has a meaning that can be used as a reference for reader information and can be researched.  

This study investigates the utilization of Artificial Intelligence (AI) to promote ethical business practices within the evolving landscape of digital marketing in Indonesia. The research aims to elucidate the current state of AI integration, its impact on ethical considerations, and the challenges and opportunities it presents. The study adopts a qualitative approach, employing semi-structured interviews and focus group discussions with key stakeholders involved in digital marketing and AI development. Sampling techniques include purposive sampling to ensure representation across industries and snowball sampling to access knowledgeable participants. Data analysis follows thematic analysis principles, identifying recurring patterns, themes, and divergences related to ethical concerns and AI implementation. Preliminary findings indicate a nuanced relationship between AI adoption and ethical dilemmas, with emerging strategies to balance innovation with ethical principles. This study contributes to understanding the ethical implications of AI in digital marketing and offers insights for businesses, policymakers, and scholars aiming to navigate this complex terrain responsibly.

This research aims to explore strategies for maximizing human capital in the context of advancing artificial intelligence (AI) technologies within the workforce. The study employs a phenomenological approach to understand individuals' experiences and perceptions regarding AI integration in the workplace. Through purposive sampling, data were gathered from a diverse pool of professionals across industries. Semi-structured interviews were conducted to delve into participants' perspectives on the impact of AI on job roles, skill requirements, and organizational dynamics. Thematic analysis was employed to identify recurring patterns and emergent themes within the qualitative data. Preliminary findings suggest a nuanced interplay between AI technologies and human capabilities, highlighting the need for upskilling, retraining, and fostering adaptability among employees. The study contributes to the discourse on optimizing human resources amidst rapid technological advancements, offering insights for organizational strategies to harness the synergy between human expertise and AI innovations in the future workforce.      

Emerging technologies play a crucial role in transforming education by fostering inclusivity and equity. This study explores how artificial intelligence, virtual reality, and adaptive learning platforms contribute to overcoming traditional barriers to education. The research adopts a qualitative approach, analyzing case studies and recent advancements in educational technology. Findings reveal that these technologies enhance accessibility for students with disabilities, provide personalized learning experiences, and bridge educational gaps in underprivileged regions. The study highlights the importance of policy support and infrastructure development to maximize the benefits of technological integration in education. The implications suggest that adopting emerging technologies can create a more inclusive and equitable learning environment, ensuring education for all.

The integration of Artificial Intelligence (AI) in education presents both challenges and opportunities for 21st-century learning. This study explores the transformative potential of AI in enhancing personalized learning, adaptive assessments, and intelligent tutoring systems. The research aims to identify the key barriers to AI adoption in educational settings, including ethical concerns, data privacy, and technological infrastructure. Utilizing a qualitative approach, data were collected through literature reviews and expert interviews. The findings indicate that while AI can significantly improve learning outcomes and administrative efficiency, its implementation requires strategic planning, teacher training, and regulatory frameworks. This study highlights the importance of balancing AI-driven innovation with ethical considerations to maximize its benefits in education.