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This research was conducted with the aim of determining the influence of financial stability, financial targets, nature of industry, and auditor switching on financial statement fraud. This research is quantitative research with the data used in the form of secondary data from company financial reports. The objects used in this research are state-owned companies registered on the BEI from 2019 to 2022. The samples obtained in this research were 27 companies so that the total sample used was 108. Data analysis was carried out using descriptive statistics, classical assumption tests, determination analysis , and multiple linear regression analysis. The research results show that financial stability and financial targets have a significant effect on financial statement fraud, while the nature of industry and auditor switching have no effect on financial statement fraud.

The challenges faced by families of children with Autism Spectrum Disorder (ASD) in Internally Displaced Persons (IDP) camps are exacerbated by the unique context of displacement. In Nigeria, the ongoing humanitarian crisis due to conflicts, natural disasters, and other socio-political factors has led to a significant increase in the number of IDPs, with many seeking refuge in camps across the South East and North Central regions. The study adopted a descriptive survey design to explore challenges faced by families of children with Autism Spectrum Disorder (ASD) in IDP camps in South East and North Central Nigeria. A sample of 80 participants was drawn using a stratified sampling technique. Data were collected through a validated and reliable questionnaire, capturing demographic details and relevant challenges. Descriptive statistics, including mean, standard deviation, variance, and harmonic mean, were used to summarize findings, while hypotheses were tested using Analysis of Variance (ANOVA). Among 80 participants, most caregivers were younger than 35 years (67.5%) and unemployed (46.3%). Financial, emotional, and social challenges varied by caregivers’ age and camp duration. Families staying over 12 months reported higher financial challenges (mean = 18.67, SD = 3.98). Emotional challenges were highest for parents aged 46+ years staying 3 months (mean = 21.67). Social challenges followed similar patterns. ANOVA results showed no significant differences in challenges across groups, emphasizing universal difficulties faced by families. The findings emphasize the urgent need for targeted interventions, including increased awareness campaigns, capacity-building programs for caregivers, and improved access to essential services such as therapy, education, and mental health support within IDP camps.

Poverty in Indonesia is a complex problem involving various economic, social, and political factors. According to data from the Central Statistics Agency (BPS), the percentage of the poor population in Indonesia has decreased, but there are still millions of people living below the poverty line, especially in remote areas with higher poverty rates than urban areas. Empowerment of the dhuafa family is a strategic effort to improve the standard of living and welfare of economically disadvantaged community groups. This empowerment program aims to provide access to resources, education, skills training, and business capital. In a social context, the empowerment of the dhuafa family focuses not only on the economic aspect, but also on increasing the social and psychological capacity of individuals. The method used in the empowerment program is carried out in several stages, namely conducting interviews, observations, and documentation. With the efforts of the dhuafa family empowerment program, it is hoped that Indonesia can reduce poverty and improve the overall welfare of the community.

Significant changes have occurred in the economy, especially in developing countries such as Indonesia, where the economic, development and industrial sectors continue to improve. Manufacturing companies in the cosmetics subsector are an industry that has quite intense competition in Indonesia. According to the first quarter of 2020 data from the Central Bureau of Statistics, the market growth of this industry averaged 5.59% per year. This is expected to continue in the coming year. The implementation of supply chain management (SCM) will support organizations to have a good performance system. PT Zoey Cosmedica Putra (Maklon Kosmetik) is one of the manufacturing companies engaged in the cosmetics industry. The purpose of this study is to analyze the effect of supply chain management on company performance. Data processing using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method using Smart PLS software version 4.0. The results of SCM factor analysis research measured by independent variables, namely relationships with suppliers (X1), relationships with customers (X2) and the level of information sharing (X3) with the dependent variable, namely company performance (Y). Shows X1 and X3 hypotheses have an influence, while the X2 hypothesis has no effect.

Ideal number of children is the number of children desired by couple of childbearing age who are able to be cared for and given a decent life. The higher the responsibility for the child's value, the higher the encouragement to plan the ideal number of children. This study aims to analyze the views of couples of childbearing age in determining the ideal number of children in Kuta District both simultaneously and partially. The data in this study uses primary data obtained from interviews with 98 respondents who were used as research samples and secondary data in this study, namely data obtained from the Central Statistics Agency in Kuta District totaling 6.427 people. The results of the study show that based on data on economic conditions, cost of living, education level and socio-cultural level have a simultaneous effect on the ideal number of children in Kuta District. Economic conditions partially have a positive and significant effect on the number of ideal children in Kuta District. The cost of living, education level and socio-cultural level partially have a negative and significant effect on the ideal number of children in Kuta District. The sociocultural variable acts as a moderating variable that weakens the influence of education level on the ideal number of children in Kuta District. The results of this study provide implications for the importance of integration between education and local socio-cultural values in making rational decisions about the number of children.

 According to the Indonesian Ministry of Health's report on HIV cases for the period January – March 2017, the total number of HIV virus infections reported was 10,376 people. The highest percentage of HIV factors in risky sex was among men who have sex with men (MSM) (28%), heterosexuals (24%), injecting needles (2%) and others (9%). In the West Sumatra region, in 2022, in 4 points, namely Padang City, Bukitinggi, Solok and Solok Regency, it is estimated that there will be 14,469 people who have sex with men (MSM) or gay people in West Sumatra (Ministry of Health of the Republic of Indonesia, 2022). The aim of this research is to determine the description of the knowledge and attitudes of class VIII teenagers regarding LGBT at SMP Negeri 24 Padang in 2024.This type of research is "analytical" with a cross sectional design. This research was conducted in May-September 2024 at SMP Negeri 24 Padang. The population of this study were all students in class VIII of SMP Negeri 24 Padang. The sampling technique with a sample size of 73 people was simple random sampling. Data collection uses primary and secondary data. Univariate analysis uses descriptive statisticsThe research results show that from the results of data processing from SPSS, 28.8% of teenagers have good knowledge and 71.2% have sufficient knowledge. And for the assessment of adolescent attitudes, 46.6 were positive and 53.4 were negative. With a sample of 73 respondents.It was concluded that 71.2% of teenagers had sufficient knowledge about Lesbian, Gay, Bisexual, Transgender (LGBT). From the attitude of teenagers who behave negatively, 53.4% ​​are also expected for schools to be able to further increase the provision of knowledge about (LGBT), especially the impacts or dangers of (LGBT). This can further increase teenagers' knowledge, especially about the dangers of (LGBT).

Based on the HIV/AIDS information system report of the West Sumatra provincial office, it was stated that Padang City with the number of AIDS cases reported in 2021 recorded 280 people infected with HIV from January to November 2023. The Padang City Health Office stated that the dominant cause with the highest risk of residents infected with HIV AIDS was men who have sex with men (MSM), there was one case of MSM at SMP Negeri 24 Padang. The purpose of this study was to determine the factors related to adolescent perceptions of LGBT at SMP Negeri Padang in 2024.This type of research is "analytical" with a cross-sectional design. This research was conducted in June - September 2024 at SMP Negeri 24 Padang. The population of this study was all students of class VIII of SMP Negeri 24 Padang. The sampling technique was simple random sampling. Data collection used primary and secondary data. Univariate analysis used descriptive statistics and bivariate analysis used the chi square test.The results of the study showed from the chi square test results (p>0.05) there was a significant relationship between adolescent knowledge (p-value = 0.011) and adolescent perceptions about LGBT and there was no significant relationship between adolescent attitudes (p-value = 0.191) and adolescent environment (p-value = 0.802) with adolescent perceptions about LGBT.It was concluded that there was still a lack of adolescent knowledge about LGBT. It is hoped that the results of this study can further increase adolescent knowledge, especially about the dangers of LGBT in reducing the number of HIV transmissions.

The Industrial Revolution 4.0 has drastically changed the global employment landscape, necessitating the comprehensive development of 21st-century skills in education systems. This study examines how private high schools in Indonesia implement 21st-century skills, focusing on the barriers faced, the strategies used, and their impact on student learning outcomes. We used a mixed-methods approach involving 200 students, 25 teachers, and 10 principals from five private high schools in Java. Data were collected through surveys, semi-structured interviews, classroom observations, and document analysis. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using thematic analysis. The results revealed four main barriers: limited teacher preparedness, limited resources, difficulties in assessment, and resistance to changes in teaching methods. Effective strategies implemented included ongoing professional development programs, integrating learning technology, project-based learning, and strengthening teacher collaboration. Our findings demonstrate significant improvements in students' critical thinking, creativity, collaboration, and communication skills in schools implementing the comprehensive strategy. This research provides theoretical contributions to understanding the implementation context in developing countries while offering practical implications for policy makers, school administrators, and educators in designing contextual and sustainable 21st-century skills development programs.

The sugar tax has emerged as a strategy adopted by various countries to address public health issues caused by excessive sugar consumption. This study examines the impact of the tax in the UK and Mexico, as well as its implications for Indonesia. Data from the Central Statistics Agency (BPS) show that per capita sugar consumption in Indonesia far exceeds the recommended limits set by the Ministry of Health and WHO, increasing the risk of non-communicable diseases such as diabetes and obesity. In the UK, the sugar tax successfully reduced sugar consumption, particularly among children and adolescents, while in Mexico, sugary beverage consumption also declined significantly. Besides reducing sugar intake, the tax generates revenue that can fund public health programs. However, resistance from the food and beverage industry and local communities presents challenges. This study recommends implementing a sugar tax in Indonesia as a strategic step to improve public health, supported by complementary policies promoting healthy eating and stronger consumer protections.

Food waste is becoming an increasingly significant global issue along with food loss and waste, consumers throw away 31% of the food they have purchased, a third of the total food produced globally or around 1.3 billion tons of food that can be consumed including fresh vegetables, fruit. , meat, bread and dairy products are lost along the supply chain. Food waste has many negative social, economic and environmental impacts. The household sector is one area that contributes to a significant amount of food waste. Household behavior is considered the biggest contributor to food waste. wasted (Food Waste), behavior shows significant differences in producing food waste produced by households, Sanggau Regency also experiences problems with food waste, this cannot be separated from the geographical conditions of the area which borders directly with the Malaysian region which makes the mobility of goods difficult. easier, thus making the community's consumptive factor increase as evidenced by the continued increase in public demand for food products produced by the people of Sanggau Regency every year. This research aims to identify household consumption behavior regarding the behavior of throwing away food (food waste) in border areas of the Regency. Sanggau and determine the influence of socio-demographic, socio-economic factors and household consumption behavior on food waste behavior in the border areas of Sanggau Regency. The research method used in this research is descriptive statistics. The sample in this study was 100 respondents representing households. The variables in this research are divided into two, namely respondent characteristics and household behavior. The results of the research show that the average food waste behavior in households refers to the characteristics of respondents such as age, gender, occupation, income, expenditure and number of family members as well as tendencies or behavioral patterns of household members in producing, managing and using food. causes food to be wasted in an inefficient manner. Food waste behavior covers various aspects, including purchasing, storing, preparing and consuming food.

This study seeks to examine and assess the influence of Zakat, Infaq, and Sedekah (ZIS), corruption, and education on income inequality in Indonesia. The research uses a saturated sampling method, collecting data from the National Zakat Amil Agency (BAZNAS), Transparency International, the Central Statistics Agency (BPS), and the World Bank. The analysis uses quantitative time-series data from 2011 to 2022, processed with Stata 15, and employs multiple linear regression as the analytical method. The results indicate that ZIS has a significant negative effect on income inequality, while corruption also significantly reduces income inequality. On the other hand, education shows a positive but statistically insignificant effect. The coefficient of determination test reveals that 93.06% of the variation in income inequality can be explained by ZIS, corruption, and education, with the remaining 6.94% attributed to other factors not included in the study. Additionally, the findings suggest that ZIS and corruption together have a notable influence on income inequality.

indonesia, the world's 15th largest economy, receives less foreign direct investment than any other developing country, both within and outside its region, with a population of 270 million people and abundant natural resources. According to Indonesia's Central Bureau of Statistics, the country's BPD at that time stood at US$1.49 Trillion. Over the past ten years, foreign direct investment into Indonesia has continued to increase. Multinational companies are companies that consist of various other companies that provide foreign investment opportunities and conduct activities that increase the value of the entity. In addition, multinational companies also have an important role in the global economy and are also leaders in various industrial sectors. The purpose of this research is to find out Multinational Companies that have an important role in the Indonesian economy. This research method uses a qualitative method by collecting research data from previous researchers as a reference. The results of the research we found show that the role of multinational companies has both positive and negative impacts. The positive impact for Indonesia is that they give Indonesia the opportunity to develop its economy through foreign exchange, besides that Multinational Companies also develop digitalization technology for the Indonesian economy. In addition to the positive impact, there are also negative impacts of MNCs, namely, dependence on foreign technology and components, limiting the development of domestic industries, limited technology transfer and development of local companies, decreased domestic investment due to the oligopolistic nature of MNCs, the last is environmental degradation and social inequality caused by MNC operations.

This research aims to improve student learning outcomes by using a true or false strategy. This type of research is classroom action research. Data collection techniques use observation, documentation, interviews and tests. The data analysis technique uses quantitative data analysis with simple statistics and classroom action research procedures using 2 cycles of the Kurtlewin model. This research was able to obtain learning results in cycle I of 58.33%. After reflection, learning activities in cycle II became 83.33%, resulting in an increase of 25%. Then, the percentage of students who completed cycle I was 59.02% and students who completed cycle II was 77.08%, resulting in an increase of 18.06%.

The problem of this research is whether the application of a training teaching style has an influence on improving basic movement skills in the badminton long serve of students at SMP Negeri 2 Tondano? This research aims to find out whether the training teaching style has the greatest influence on basic movement skills in the badminton long serve of students at SMP Negeri 2 Tondano. The research method used was an experiment using a sample of 20 students consisting of 2 groups consisting of 10 experimental groups and 10 control groups who were not given treatment. Determining groups using ordinal match pairing. The research design used was pre test post test control group design. The research was carried out 6 times face to face using basic movement skills test instruments in badminton. This instrument was created by the researcher himself, where this test was declared valid (content validity) by the supervisors, and was used to collect pre-test and post-test data for both groups. The research hypothesis being tested is that the application of a training teaching style has an influence on improving basic movement skills in the badminton long serve of students at SMP Negeri 2 Tondano. Hypothesis testing uses t test statistics at the significance level α = 0.05. The conclusion obtained from this research is that the training teaching style has an influence on improving basic movement skills in the badminton long serve of students at SMP Negeri 2 Tondano.

This research aims to examine the influence of brand image, character atmosphere and product quality on purchasing decisions for Eiger products at the Eiger Adventure Store Damar Padang. This type of research is quantitative, where this research uses numerical data and the research process emphasizes objective measurement of results using analysis. statistics. The population in this research is consumers shopping at the Eiger Adventure Store Damar Padang. The sampling technique used was simple random sampling.  The number of samples was 100 people obtained using the Slovin formula. The type of data used in this research is quantitative and qualitative data. Meanwhile, the data sources are primary and secondary data sources. The data analysis technique uses multiple linear regression using the SPSS version 21.00 program. The hypothesis was tested using the t test at α = 0.05. The results of this research show that Brand Image has a positive and significant influence on the Eiger Purchase Decision at the Eiger Adventure Store Damar Padang, the Store Atmosphere has a positive and significant influence on the Eiger Purchase Decision at the Eiger Adventure Store Damar Padang, and Product Quality has a positive and significant influence on the Eiger Purchase Decision at Eiger Adventure Store Damar Padang.

The interest rate in the Iraqi economy represents an active and important element in the management of monetary policy in the Iraqi economy, as it is used by the monetary authority represented by the Central Bank of Iraq to influence the money supply, as well as the impact of this also by allocating the available resources for savings among foreign investments to achieve the central goal of the monetary authority of achieving stability in prices such as the interest rate and various prices and values of investments together and thus achieve balance at the economic and financial levels. This research analyzes the relationship between interest rate changes (IRC) and foreign direct investment (FDI) in the Iraqi economy during the period from (2004-2023). Multiple analytical tools were used, including descriptive statistics, correlation analysis, time series analysis, and prediction models using ARIMA and Prophet. The results showed an association between the two variables under consideration, with the ability of the ARIMA and Prophet models to provide accurate forecasts of future   FDI trends. A quantitative methodology that includes descriptive statistics, correlation analysis, time series models, and forecasting tools has been adopted to clarify the relationship between the two variables and draw conclusions that support economic decision-making.

This study aims to determine the effect of net profit and cash flow on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. This research approach uses an associative research approach. The population in this study are companies engaged in the pharmaceutical sector listed on the Indonesia Stock Exchange in 2019 - 2023, totaling 10 companies. The sample that meets the criteria in this study is 7 pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data collection technique in this study is a documentation study. The data analysis technique in this study is descriptive statistics, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, multiple linear regression analysis, hypothesis testing including t-tests, f-tests and coefficients of determination. The results of this study indicate that partially net profit does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, partially cash flow does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, then net profit and cash flow simultaneously affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023.

This article aims to analyze the strategies of reward and punishment in enhancing the motivation and performance of agents at PT Asuransi Jiwa Sequis Life Medan Branch. This study employs a quantitative approach with a survey method. Data were collected through questionnaires distributed to 50 insurance agents working at the Medan branch. Data analysis was conducted using descriptive and inferential statistics. The findings indicate that the reward strategies implemented by the company, such as recognition and bonuses, positively impact the improvement of agents' motivation and performance. On the other hand, the application of punishment strategies, such as sanctions or incentive reductions, has also proven effective in improving discipline and performance. Overall, the combination of reward and punishment strategies significantly enhances the motivation and performance of agents at PT Asuransi Jiwa Sequis Life Medan Branch.

The Human Development Index (HDI) is a critical indicator that measures the quality of development in a region through health, education, and economic dimensions. This study aims to analyze the key factors influencing HDI and its impact on social development in Indonesia. Using a descriptive analysis approach, secondary data from Statistics Indonesia (BPS) were utilized to evaluate HDI trends and disparities in recent years. Findings indicate that HDI improvement directly impacts community welfare, strengthens social stability, and reduces economic inequality. However, challenges such as regional disparities and unequal access to basic services must be addressed to achieve sustainable development. The implications of this study are expected to serve as a reference for policymakers in designing more inclusive development strategies.

ThisThis research employs a quantitative method by analyzing data from 15 journals related to Islam Nusantara and religious education. The study aims to examine the role of Islamic boarding schools (pondok pesantren) as educational institutions based on Islam Nusantara in shaping the character of the younger generation. Pondok pesantren serves not only as a religious education institution but also as a center for preserving local cultural values that align with Islamic teachings. Through the Islam Nusantara approach, pesantren instill values of moderation, tolerance, and diversity in students, fostering noble character and adaptability in facing global challenges. Data were processed using descriptive statistics and correlation analysis to identify the relationship between pesantren education based on Islam Nusantara and the strengthening of students’ character. The findings reveal that pesantren education significantly contributes to the formation of a high-quality young generation. These findings affirm the relevance of Islam Nusantara in building a religious and culturally rooted generation.