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This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

Guidance is the process of providing assistance carried out by someone who is an expert or a counselor to another person or counselee in a sustainable way so that they are able to understand all the potential that exists in themselves and are able to understand their environment, are able to accept themselves and can adapt. Children with special needs (Heward) are children who experience deviations, disorders or disabilities in physical, mental, emotional and social terms, or a combination of these things in such a way that they require special educational services, which are adapted to the deviation, disorder or their disability.

This study aimed at assessing the effectiveness of the Collaborative Strategic Reading (CSR) technique in enhancing reading comprehension among the eleventh-grade students at SMKN 1 Keruak during the academic year 2023-2024. A pre-experimental research design was employed, with 33 students from a single class serving as the sample. Data was collected through pre- and post-tests in the form of objective assessments, and analyzed for mean scores, standard deviation, normality, and homogeneity using SPSS 17.0 for Windows. The findings revealed that the mean score for the pre-test was 14.12, which improved to 17.18 for the post-test. The two-tailed t-test resulted in t(df=32) = -15.750 with p=0.000, indicating a significant improvement. This suggests that the Collaborative Strategic Reading technique had a noteworthy impact in enhancing reading comprehension for the eleventh graders of SMKN 1 Keruak in the academic year 2023-2024.

Low education human resources in Indonesia, especially educators or teachers who are less professional in carrying out their work, can be the cause of low levels of education in this country. One way to improve the quality of education is through the professionalization of teachers or through educational supervision. Supervision through various methods, education corrects educational problems helping, supervising, guiding, and directing educators towards professionalism in its goal is to improve education and address problems with it. Educational supervision supports teachers in developing lesson plans that will produce the desired learning outcomes. Supervision is an integral part of efforts to improve learning achievement and teacher quality. Supervision or supervision is an effort to provide services to education, especially teachers. Education supervision is also a process of controlling and evaluating activities to ensure that all educational activities are carried out according to plan, as well as activities to improve and correct if there are deviations that will interfere with the process of achieving goals. Reviewing educational supervision in order to improve teacher professionalism is the purpose of this. This article is written using the literature study method in the form of a number of literature tasks related to the management of research materials, reading and recording, and information collection techniques. Some are obtained on the basis of research studies.

This research is a type of quantitative research using primary data. The population in this study amounted to 200 students. The sample and sampling in this study used a non-probability sampling technique using a random sampling method with a total sample of 30 respondents. The data processing technique uses a regression test with the product moment formula. The conclusion results from the calculation of the education questionnaire in the era of society 5.0 which has a mean result of 51.9, a median of 54.8, a mode of 53.4, a variance of 26.04 and a standard deviation of 5.10 is acceptable with significant tolerance limits. This shows a positive and significant relationship. Students' motivation to study jurisprudence has an average result of 53.4, median of 53.7, mode of 53.2, variance of 18.19 and standard deviation of 4.26 and can be accepted with significant tolerance limits. This shows a positive and significant relationship. There is a positive and significant relationship between education in the era of society 5.0 and students' motivation to study jurisprudence with the regression line Y=19.76 +0.66 X There is a significant correlation between education in the era of society 5.0 with students' motivation to study jurisprudence in fiqh subjects at MTs Negeri I Langkat after the regression test was carried out using the product moment formula with a calculated result of 0.818 with a strong or high level of relationship.

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency

The purpose of this research is to prove whether the snowball throwing technique is effective or not in developing students’ speaking abilities at SMA Negeri 3 Ratahan. It is a pre-experimental design. The instrument used in collecting data is an oral test. The results show that the lowest pretest score was 4 and the highest posttest score was 10. Pretest scores totaled 137, while posttest scores totaled 181. The mean of the pretest scores was 5.95, while the mean of the posttest was 7.86. The standard deviation of the pretest was 0.46, while the posttest was 0.95. The pretest results show that the students are still struggling to learn the snowball throwing technique. The posttest results show that the students' proficiency in learning to speak through snowball throwing has increased.

Background: A nurse who has strong religiosity has close relationship to God, doing the best at the job as the part of altruism behavior, and it will increase the life satisfaction. Aim: This article therefore aims at analyzing the influence of religiosity on life satisfaction with altruism as mediation variable Setting: Siloam Hospital and PKU Muhammadiyah Hospital Yogyakarta. Methods: A cross-sectional design was employed and 187 respondents were selected Siloam Hospital and PKU Muhammadiyah Hospital Yogyakarta. Quantitative        data were collected and analyzed by using descriptive and inferential statistics in which frequencies, percentages, mean, standard deviation and regression, also Sobel test were employed. Results: The results show that religiosity has positive effect on altruism, religiosity has positive effect on life satisfaction, and this study also has result that altruism mediating the effect of religiosity on life satisfaction. Conclusion: Altruism inherent in all religions is a determinant of life satisfaction. Individuals who have good religiosity will be encouraged to always do good on the basis of religion and it increases the individual's life satisfaction.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Bankruptcy is a condition of the company that shows the company's inability to operate properly due to severe financial difficulties. The purpose of this research is to know and measure the financial health condition of PT. Smartfren Telecom Tbk using Altman Z-Score, Zmijewski, Springate and Grover methods. The population is 13 years with the period 2007-2019 and the sample is 10 years with the period 2010-2019. This type of research is descriptive research using bankruptcy method and one sample t-test. The result of the study is altman Z-Score method, Springate and Grover predict PT. Smartfren Telecom Tbk does not have the potential to go into bankruptcy while Zmijewski's method predicts PT. Smartfren Telecom Tbk has the potential to go into bankruptcy. Based on the results of one sample t-test test calculation and the amount of standard deviation value obtained Zmijewski method is a relevant and accurate method to predict bankruptcy at PT. Smartfren Telecom Tbk.

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.