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In this study the measurement of financial performance at Islamic Commercial Banks in Indonesia is carried out based on sharia aspects which consist of Islamic financial performance and Islamic maqashid performance. This study aims to analyze the performance of Islamic banking, especially Islamic Commercial Banks in Indonesia during the five year period from 2018-2022. Which is measured using the Sharia Conformity and Profitability (SCnP) and the Sharia Maqashid Index (SMI). The data used are 5 Islamic Commercial Banks consisting of: Bank Muamalat Indonesia (BMI), Bank Mega Syariah (BMS), Bank BCA Syariah (BCAS), Bank Bukopin Syariah (BBS), Bank Aceh Syariah (BAS). The data source used in this research is secondary data. Data is obtained from the annual reports of BUS in Indonesia for 2018-2022 via the website of each Islamic Commercial Bank. The results of this study show that based on the graphs and rankings, the results of the comparison of SCnP and SMI during the 2018-2022 period show that Islamic Commercial Banks in Indonesia are in one quadrant, namely URQ (Upper Right Quadran), Bank Aceh Syariah (BAS) is ranked first, Banks Muamalat Indonesia (BMI) is ranked second, Bank BCA Syariah (BCAS) is ranked third, Bank Bukopin Syariah is ranked 4th, and Bank Mega Syariah is ranked fifth.

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.

Sticks are delicious, crunchy, savory, long, thin, and brownish yellow snacks with various flavors.  The main ingredients of this product consist of wheat flour, , eggs, garlic, pepper, and salt.  Celery leaves were chosen because they are easy to obtain and to optimize local ingredients. Mung bean (Phaseolus radiates) itself is a vegetable food that is high in protein and fiber where the protein contained is 20-25%. This study aims to determine the effect of sticks mung bean flour and the addition of celery.  The design used was a 2 factor factorial completely randomized design (CRD).  Factor 1 is the ratio of wheat flour : mung bean flour  (75:25, 50:50, 25:75) and factor 2 is the concentration of celery porridge (10%, 20%, 30% in 30 ml of water).  The best results of chemical analysis based on the highest protein content were the ratio of wheat flour : mung bean flour 25:75 with concentration of celery porridge 20% with 2.22% water content, 1.74% ash content, 23.58% fat content, 17.75% protein content, 8.28% crude fiber and 46.41 for carbohydrates by difference, color sensory test value 3.73 (greenish brown), crunchy texture 3.40 (crispy), celery taste 3.60 (taste celery flavor) mung bean taste 2.67 (a bit of green bean flavor), celery aroma 3, 33 (smelling of celery), and 3.27 (preferred) for overall liking. The most preferred formulation of celery sticks by consumers is the comparison of wheat flour : mung bean flour 75:25 with the addition of 10% celery porridge concentration with a value of 3.47 (preferred). Sticks made from green beans and celery can be an alternative food that is high in protein and fiber.

A blood sugar test is an examination procedure performed to determine blood sugar levels in the body. This study entitled "Comparison of Blood Glucose Levels Based on Light Exposure to Glucose Strips Using Point Of Care Testing (POCT)". The research method used is pre-experimental. This study aims to determine the comparison of glucose levels based on exposure to light on glucose strips using POCT. This sample collection was carried out using the Federer formula with a total sample of 16 respondents. The data collection technique in this study was carried out using the Shapiro Wilk normality test and the t-test. Glucose levels examined using glucose strips that were not exposed to sunlight obtained an average value of 87.31 mg/dL. Meanwhile, glucose levels were examined using glucose strips which were exposed to light for 15 minutes and obtained an average value of 108.68 mg/dL. Based on the statistical tests that have been carried out, increased results were obtained on strips that were exposed to sunlight for 15 minutes.

The purpose of this research is to find out the comparison of Inquiry and Problem Based Learning learning models on critical thinking skills in terms of students' learning interests. This research was conducted at SMP Negeri 5 Sandai. This research was a quantitative experiment with the type of quasi-experimental design (quasi-experimental) research. The design of this study followed the research paradigm flow of Randomized Only Control Group Design where the subjects taken were grouped into two groups, namely experiment I and experimental group II. In this study, the samples were VIII grade students consisting of VIII A and VIII B classes. Experimental class 1, VIII A consisted of 30 students and experimental class 2, VIII B consisted of 30 students. The data collection tools used in this study were response questionnaires and tests of critical thinking skills in the form of essay questions. The results of the analysis of variance of the two cell paths are not the same indicating that there are differences in critical thinking skills between students with high, medium and low interest in learning. Based on the post-anava test with the Scheffe method, the value of F_(.1-.2) = 0.7374; F_(.1-.3) = 6.7540; F_(.2-.3) = 1.4279; DK = {F│F<3.168}. From the results of the calculation of the two-way analysis of variance with unequal cells, the value of F_ab=1.576<F_(0.05;2;54)=3.16 means that H_0AB is accepted so that there is no interaction between the learning model and learning interest on students' critical thinking skills.

This study aimed to analyze the differences in the Project Based Learning (PJBL) and Problem-Based Learning (PBL) learning models at MA PPPI Miftahussalam Banyumas on disaster mitigation material. The type of research used in this study was quasi-experimental, with research subjects namely students of class XI MA PPPI Miftahussalam Banyumas, totaling 52 students. This data collection method uses the computational computation of the SPSS program. Data processing for comparison of Project Based Learning and Problem-Based Learning models uses the t-test. The results of the t-test show the value of Sig. (2-tailed) of 0.028 <0.05, it can be concluded that there is a significant difference between the average student learning outcomes with the Project Based Learning and Problem-Based Learning models. The mean difference value is -5.44 which indicates the difference between the average student learning outcomes with the Problem-Based Learning model and the Project Based Learning model or 77.56 – 83 = -5.44. It can be concluded that learning using the Project Based Learning learning model is significantly more effective than using the Problem-Based Learning model.

The purpose of writing this research is to find out the regulation of kasapekang sanctions and the implementation of kasepekang sanctions imposed on residents in Dewasana Traditional Village based on the perspective of Human Rights (HAM). The research that the researcher conducted was empirical research using a statutory approach, case approach, facts and comparisons. The results of the study show that the regulations that guarantee the existence of customary law communities are regulated according to Indonesian positive law in the 1945 Constitution article 18b paragraph 2 and also village awig-awig, especially the Dewasana Customary Village related to kasapekang sanctions are regulated in the village awig-awig in pawos 69. Kasepekang sanctions when viewed from a human rights perspective can lead to human rights violations because they are contrary to the formulations in the 1945 Constitution. For the implementation of kasepekang sanctions imposed on residents of Desa Adat Dewasana, it has been carried out in accordance with awig-awig pawos 69. In its implementation, the stage of imposing sanctions is considered quite mild, but it can also cause human rights violations.

Service quality is one of the main things that are considered in the company. Customer assessment of service quality is very important for service providers, because it affects the company's performance and position in the market. Service quality as a result of the perception of the comparison between customer expectations with the actual performance of services. In other words, there are two main factors that affect service quality, namely expected service (expected experience) and perceived service (service received). Meanwhile, the total quality of a service consists of 3 main components, namely: technical quality (consisting of: search quality, experience quality, credence quality), functional quality, and corporate image. This study aims to determine the effect of Service Quality and Brand Image on Consumer Satisfaction and Consumer Loyalty. This type of research uses quantitative as many as 170 respondents. With the analysis technique in this study using SEM analysis. The results of this study partially show that the service quality variable has a positive effect on consumer satisfaction. Brand Image has no effect on Consumer Satisfaction. Service Quality has no effect on Consumer Loyalty. Brand image has no effect on Consumer Loyalty. Consumer Satisfaction has no effect on Consumer Loyalty.

Language is unique and universal. Unique means that every language has the same characteristics that are owned by every language in the world and universal means that it has its own characteristics that are not owned by other languages. This study aims to compare the similarities and differences in meaning found in Chinese proverbs and Indonesian proverbs that use the word "heart". Researchers used a qualitative descriptive research design. The data collection technique was carried out using documentation techniques and the data sources for this research were the Xīnhuá chéngyǔ cídiǎn dictionary and the 7700 Indonesian Proverb Dictionary. The results of this study indicate that there are 10 similar meanings in Chinese proverbs and Indonesian proverbs, such as anxiety, honesty, very close relationships and others. Besides that, there are 28 different meanings in Mandarin proverbs and Indonesian proverbs, such as not concentrating, being loyal, being wise and so on. Most describe the state, feelings, behavior and character of a person.

This article discusses the comparison of Indonesian and Javanese phonology using descriptive qualitative methods by conducting analysis and comparison. The data observed is linguistic data which contains vowel and consonant elements in Indonesian and Javanese. Vowels are related to the height of the tongue, the movement of the tongue, strictures, and the shape of the lips. In comparative language science, Indonesian and Javanese have differences and similarities between them. One of the similarities is in the vowel phonemes. Both Indonesian and Javanese have five basic vowels, namely /a/, /i/, /u/, /e/, and /o/. Indonesian and Javanese also have 10 consonants, namely bilabial, labio-dental, apico-dental, apico-alveolar, apico-palatal, lamino-alveolar, lamino-palatal, medio-palatal, dorso-velar, and laryngeal.

This article discusses the comparison of Indonesian and Javanese phonology using descriptive qualitative methods by conducting analysis and comparison. The data observed is linguistic data which contains vowel and consonant elements in Indonesian and Javanese. Vowels are related to the height of the tongue, the movement of the tongue, strictures, and the shape of the lips. In comparative language science, Indonesian and Javanese have differences and similarities between them. One of the similarities is in the vowel phonemes. Both Indonesian and Javanese have five basic vowels, namely /a/, /i/, /u/, /e/, and /o/. Indonesian and Javanese also have 10 consonants, namely bilabial, labio-dental, apico-dental, apico-alveolar, apico-palatal, lamino-alveolar, lamino-palatal, medio-palatal, dorso-velar, and laryngeal.

The risk of falling can be a serious complication in the elderly because falls in the elderly can cause serious injury and disability. Handling that can be applied to reduce the risk of falling is by otago  and ankle exercises. The purpose of this study was to analyze the effectiveness of otago  and ankle exercises on reducing the risk of falling in the elderly in Tegalsiwalan Village, Tegalsiwalan, Probolinggo.This type of research is a pre experimental design with a pre post design approach. The population of 40 people with 36 respondents who met the inclusion requirements of the study, were selected by purposive sampling technique. The berg balance scale obsevatio sheet is the tool employed, and the data is subsequently gathered using the editing, coding, scoring and tabulating processes. The data obtained were analyzed using the Chi square and the Wilcoxon hypothesis test in both groups. The results showed that the p value was 0.002 in the group given the otago exercise and the p value was 0.014 in the group given the ankle exercise. For the comparison test, the value of sig(2-tailed) was 0.245 > 0.05. So there is no difference between otago exercise and ankle exercise in reducing the risk of falling in the elderly.The next researcher gave the same intervention both for group one and group two. So that further researchers can combine these two interventions, so that the result are maximized.    

Innovations in concrete design continue to be made to obtain maximum strength. The granulated sugar can be an added ingredient that functions to inhibit the concrete setting time so it doesn't dry out too quickly. Use to delay concrete setting time (setting time) for example with hot weather conditions, or extend compaction time to avoid cold joints and avoid the impact of settlement when fresh concrete is carried out at the time of casting. As for the curing experiment/treatment of the concrete by immersion in seawater to find out how construction buildings on the seaside affect construction such as bridge abutments, pile caps or buildings on the coast that are submerged or exposed to sea water whether there is a decrease in the quality of making concrete blocks. The experiment was carried out by adding a variety of granulated sugar to the concrete mixture of 50 grams (2% by weight of water), 70 grams (3% by weight of water) and 100 grams (4% by weight of water) then all the samples were immersed in sea water. Based on the results of the flexural strength test of concrete after 28 days of age, the highest test results obtained for the flexural strength of concrete were the addition of 100 grams of granulated sugar worth 3.00 MPa for the second was the addition of 50 grams of granulated sugar worth 0.515 MPa and for the third was the addition of sugar sand 70 grams 0.454 Mpa. This composition cannot be said to have decreased due to immersion in sea water, because there is no proven comparison with immersion using ordinary water.

Background: Hallucinations are false perceptual distortions that occur in maladaptive neurobiological responses, sufferers actually experience sensory distortions as real things and respond accordingly. Hallucination sufferers will find it difficult to distinguish between stimuli that arise from internal sources such as thoughts, feelings, somatic sensations and external impulses and stimuli. According to the World Health Organization 2019 mental disorders around the world, according to data, there are 264 million people experiencing depression, 45 million people suffering from bipolar disorder, 50 million people experiencing dementia, and 20 million people experiencing schizophrenia. In this study, how to see an increase in the ability to control hallucinations by using the AHRS scale used to measure the score of auditory hallucinations Objective: Determine the results of the application of generalist hallucination therapy with increased ability to control hallucinations with hallucinatory sensory perception disorders Method: The application of generalist therapy was carried out using a case study descriptive method to 2 respondents for 2 consecutive days. The instrument used is the Auditory Hallucinations Rating Scale (AHRS). Results: based on the results of the application that has been carried out, there is a decrease in the symptoms of auditory hallucinations in patients, with a comparison of the final results between the two respondents for the level of auditory hallucinations, namely 29:34. Conclusion: Generalist therapy can be used as an intervention to improve the ability to control hallucinations in patients with auditory hallucination psychiatric disorders.

These are designed to identify and test the differences of two groups or more. Studies are conducted to compare a variable, between different subjects and different times and find causal links. Concerning the lawyer as legal aid, or a law service to a community or a client who faces the legal problems that are sorely needed as society grows in awareness of the law and the complexity of legal matters. The purpose of this study is to know the normative juridical analysis on the settling of inheritance disputes district court at Kediri City (lawyer's service comparison study and without lawyer's service). The focus of the problem in this study is that what role uses a lawyer’s service and without the lawyer’s service in the process of ending inheritance at Kediri City district court. What are some obstacles using a lawyer’s service and without a lawyer’s service in the process of ending inheritance at Kediri City district court. The research method uses a normative juridical research. In this method, a consideration of the research specialty includes a descriptive analysis that sets out discussion of the study for obtaining legal certainty associated with a lawyer’s service and without the lawyer’s service with his clients, linked to the rules of law and civil law practice and inheritance. The country with a majority moeslem heir according to Islamic doctrine is also written in section 176-185 of KHI (compilation of Islamic law). Some important items of inheritance are listed in the chapters of this law. An advice for the community, before taking a decision to use the lawyer’s service, the client must be good at choosing the lawyer’s service whether it is according to the procedure or vice versa. If it is understandable and correct so that there are no misconceptions of perception that can hurt the society, for some mistakes of taking a decision using the lawyer’s service.  

This research is motivated by the learning process which is still monotonous or only uses the lecture method and the lack of variations in learning so that students become less active in the learning process. The learning method used is quantitative with a one group pretest-posttest design which in its implementation only involves one class as an experimental class without any comparison class (control class). The purpose of this study was to determine the effect of using card sort types in learning Pancasila Education on student learning outcomes in class IV SD. Hypothesis testing was carried out with the Wilcoxon non-parametric test. Based on the results of the paired sample difference test using the Wilcoxon test with the help of SPSS, a p value of 0.000 (p <0.05) was obtained, which means that Ho is rejected and Ha is accepted, which means that there is a significant difference in the average pretest and posttest scores for students. or interpreted that the treatment of students is proven to be able to increase student scores.

Background: The prevalence of extreme pain in medical and surgical patients admitted to the Intensive Care Unit (ICU) is more than 80.0%. One of the nonpharmacological therapies that can be used to control pain is the distraction technique with music therapy, where this application uses gamelan music therapy. Objective: To determine the results of the implementation of gamelan music therapy to reduce postoperative pain intensity in the Intensive Care Unit of Pandan Arang Hospital Boyolali. Method: The design used in this application is using a descriptive case study approach. Application is carried out for 30 minutes 2x a day in 4 consecutive days. Findings: Comparison of the final results of application showed that on the 4th day after the implementation of the VDS scale the two respondents were the same, namely on the pain scale 3. The results of the CPOT scale on the 4th day of Mrs. W after implementation are a scale of 4. The results of the CPOT scale on the 4th day of Mrs. S after implementation are a scale of 3. Implication: From the final results of the application before and after it can be concluded that gamelan music therapy can reduce the intensity of pain in postoperative patients in the ICU of Pandan Arang Hospital Boyolali.  

The existence of political parties plays a strategic role in the development of democracy and the nation is faced with a number of issues that create a negative impression on these organs, some of which include; first, the problem of involvement of political parties in various cases of corruption and money laundering crimes that have an impact on the fall of public image and trust in the organization; second, the problem of pro and contra accountability of political parties involved in cases of corruption and criminal acts of money laundering before the law; and third, the issue of imposing criminal sanctions on political parties as the subject of corporate offenses known in corruption and money laundering. This research belongs to the typology of juridical normative legal research with secondary data types in the form of primary, secondary and tertiary legal materials. The approach taken includes the comparison, conceptual, statutory, and philosophical approaches, and analyzed descriptively qualitatively through literature. The results of the study show that; first, the justification of political parties as corporations in criminal acts of corruption and criminal acts of money laundering can be seen in five basic perspectives, namely philosophical foundation, juridical basis, historical basis, sociological basis, and political foundation of criminal law; second, the ideal concept of political party punishment as a corporation is carried out with a reconceptualization of the subject of corporate delictions in the affirmation of two types of corporations, namely corporations in the form of private and special corporations or in the form of public with different provisions on punishment arrangements. The need for an amendment to some provisions of the Corruption Law and the TPPU Law related to corporations in accommodating the two types of corporations into a forum for the implementation of ideas, of course issuing a law that contains specific provisions regarding special corporate punishment can be the answer to a myriad of issues regarding criminalization

The aim of this research is to describe (1) the type of comparative language style found in the lyrics of the album Selamat Birthday dan Kalah Berbet by Nadin Amizah, (2) The function of the comparative language style found in the lyrics of the album Happy Birthday and Lose Bet by Nadin Amizah. This research is a qualitative descriptive study. The data source in this research is the lyrics of the album Happy Birthday and Lose Betting by Nadin Amizah. The data in this research is in the form of types and functions of comparative language styles contained in the lyrics of the album Happy Birthday and Losing Bets by Nadin Amizah with the form of data in the form of words, phrases, clauses and sentences contained in lines and verses in the lyrics of the album Happy Birthday and Losing Bets by Nadin Amizah which deals with the types and functions of comparative language styles. Data collection techniques were carried out using library techniques, listening, taking notes and entering them into data cards. Data analysis uses qualitative content analysis techniques. Based on the results of the analysis, it can be concluded that in the lyrics of the album Happy Birthday and Losing Bets by Nadin Amizah, there are types and functions of comparative language styles used by the author in the album's song lyrics. The types of comparative language styles found in the lyrics of the album Happy Birthday and Lose Betting by Nadin Amizah are in the form of similes, metaphors, personification, depersonification, allegory, antithesis, pleonasm, periphrasis, prolepsis or anticipation, and correction or epanorthosis., while the function of language style The comparisons contained in the lyrics of the album Happy Birthday and Losing Betting by Nadin Amizah are in the form of information function, expressive function, aesthetic function, directive function and phatic function.

Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.