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The aim of this research is to determine the effect of solvency, liquidity, profitability and company size on audit report lag in companies listed on the Jakarta Islamic Index 70 on the Indonesia Stock Exchange in 2020-2022. The method used in this research is a quantitative method. This research uses secondary data in the form of annual reports of the companies sampled in the research and can be obtained from the Indonesian Stock Exchange website. Samples were taken using purposive sampling technique, totaling 14 companies. The data obtained and collected was then processed using the SPSS 27 application. The data analysis techniques used were descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. Based on the research results, it shows that partially solvency has an effect on audit report lag, while profitability, liquidity and company size have no effect on audit report lag. Simultaneously, solvency, liquidity, profitability and company size have no effect on audit report lag.      

Learning that focuses on students' problem-solving abilities is the focus of higher education. Students who are able to develop critical thinking skills in solving problems are a necessity along with changes in workforce capability needs in the informatics era. One of the mathematics lessons at the higher education unit level is discrete mathematics. The problem that arises in discrete mathematics learning is that learning outcomes and the percentage of students completing lectures are still relatively low. The aim of this research is to improve students' solving abilities through the application of the project based learning method. This research uses classroom action research methods. The application of the project based learning method in discrete mathematics courses with graph material can improve students' abilities in solving mathematical problems, this can be seen from the research results after corrective actions were taken in learning activities in Cycles I and II. Based on the research results, it shows that through project-based learning, third semester RB class students in the Informatics Engineering Education Program at Indraprasta University PGRI Jakarta have improved their ability to solve mathematical problems in terms of individual grades and classical completion.  

Business management is the science and practice that encompasses planning, organizing, directing, and controlling organizational resources to achieve established goals. It involves coordinating various aspects of business activities to ensure the sustainability, growth, and success of the organization. In the novel titled "Lupus N’Work" by Hilman, Lupus and his friends intend to establish a business that arises from their desire not to depend on others and to increase their allowances. However, as their business progresses, a new and more formidable business competitor emerges due to their seriousness. The aim of this research is to determine the implementation of business management by Lupus in Lupus N’Work and to examine whether it aligns with the Business Management Process according to Sarinah. The research method used is the Qualitative Research method, involving a series of steps, including in-depth data collection, analysis, and interpretation. The results obtained using qualitative research methods indicate that the Management Process is in line with the business management process outlined in the book "Introduction to Management" by Sarinah.

The marketing process in Islamic economics must be implemented correctly, and in accordance with sharia principles. In distributing products, it must be evenly distributed so that all people can enjoy the product. This research is about e-marketing analysis in increasing sales on shopping applications. The purpose of this research is to find out how marketing strategies increase sales on the Belanjo application. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques.The research results show the marketing mix strategy implemented by Belanjo to increase sales, including product availability, price, promotion and place. Supporting and inhibiting factors for the marketing mix strategy implemented by Belanjo in increasing sales, including supporting, conducting socialization and collaboration and increasing employee skills and knowledge. obstacles, low consumer buying interest and the marketing area for chips is still limited. Marketing mix strategies viewed from an Islamic Economics Perspective include: Always decorating charity with the intention of worship and sincerity. Transparency, and the goods are halal and not harmful. Carrying out honest distribution methods, not reducing size, standards, quality and scales fraudulently. Being responsible for the goods received. distributed fairly, and not doing things that are prohibited in Islam. Please help, tolerate and give alms. Never neglect worship because of distribution activities. Ikhtikar is prohibited because it will cause price increases. Seek reasonable profits. Widespread distribution of wealth. Social equality. 

The importance of knowledge about operational risks for umkm partners in order to be able to control or handle the risks that must be handled and be able to solve the problems being faced, so this research aims (1) to find out the identification of operational risks in the process of making Sanah shrimp crackers in West Tanjung Jabung district ( 2) to find out the operational risk analysis of the process of making Sanah shrimp crackers in West Tanjung Jabung district, (3) to find out the efforts made by umkm actors to overcome operational risks. This research uses qualitative methods in this research using data sources obtained from the owner of the Sanah shrimp cracker business and the Sanah shrimp cracker employees. The results of this research are: In identifying operational risks, there are four types of risks as follows: human resource risks include risks of events such as unsuccessful steaming, unsuccessful cutting of crackers, long frying of crackers, failed packaging and inadequate training. Technological risks include inappropriate machines and packaging equipment that does not function properly. As well as process risks, there are risks from raw materials that do not match the dosage. And external risks include risks such as unstable raw materials and uncertain weather factors. The risk analysis that occurs in Sanah shrimp crackers has a risk level of high, medium and low. As for the aspects included in the high category, there are three risks, namely inadequate training, inappropriate packaging equipment and raw materials that do not match the measurements. And there are also medium level operational risks including unsuccessful steaming, frying for too long, inappropriate machines, unstable raw materials, weather factors that result in long drying. And there are also two levels of low risk, namely cutting crackers, failed packaging. Efforts to overcome operational risks that occur in the Sanah shrimp cracker business include requiring or providing training to employees about managing shrimp crackers and employees also need to have self-awareness to be more skilled and more thorough.

In general, many people choose to save and borrow money from financial institutions other than sharia banks, such as conventional banks and general cooperatives. In fact, conventional banks are known to adhere to an interest system which according to scholars is prohibited because interest is considered usury. Factors that can influence interest in saving at Islamic banks are knowledge, promotions and location. A person's knowledge about Islamic banks will influence customer interest, each bank tries to promote all the products and services it has, and the location of Islamic banks has easy assets. The aim of this research is to determine the influence of knowledge, promotion and location on the interest of the people of Pandan Jaya subdistrict, Tanjung Jabung Timur district to save in sharia banks. The type of research used in this research is quantitative descriptive research. The sample was selected using Accidental Sampling and the Slovin formula to obtain 98 respondents. The data analysis used is Multiple Linear Regression Analysis. The results of the research concluded that partially the variables knowledge, promotion and location had an influence on interest in saving at Sharia Banks in Pandan Jaya Village, East Tanjung Jabung Regency. Simultaneously, the variables of knowledge, promotion and location influence interest in saving at Sharia Banks in Pandan Jaya Village, East Tanjung Jabung Regency. Based on the coefficient of determination, it indicates that knowledge, promotion and location can influence interest in saving at Sharia Banks by 77.4%. It is hoped that people, especially Muslims, can save in sharia banks considering that sharia banks have used sharia principles in accordance with Islamic recommendations, sharia banks can increase people's interest in saving using Sharia Bank services by considering research variables, namely increasing knowledge, promotion and location, and further research can add other variables which are also thought to influence interest in saving at Sharia Banks.

The implementation of the Murabahah agreement at Bank Syariah Indonesia (BSI) KCP Medan Sukaramai is the focus of this research. The aim of the research is to analyze the process of implementing the Murabahah contract, identify the obstacles faced, and initiate efforts to overcome these obstacles. The research method used is a qualitative descriptive method with data collection techniques through in-depth interviews. Respondents consisted of bank managers, bank employees and customers involved in transactions using Murabahah contracts. Data analysis was carried out taking into account relevant sharia principles. The research results show that the implementation of the Murabahah contract at BSI KCP Medan Sukaramai has been carried out carefully and structured in accordance with sharia principles. However, the obstacles faced include a lack of customer understanding of sharia principles as well as differences in understanding between customers and bank officers. Efforts made by banks to overcome these obstacles include increasing education for customers and regular training for bank officers. This research contributes to the understanding of Murabahah contract practices in the sharia banking sector, as well as offering recommendations for banks to increase the effectiveness and efficiency of implementing Murabahah contracts. In addition, it is hoped that this research can provide customers with a better understanding of sharia principles in financial transactions.

One  of  the   fundamental  analysis  that  usually  used  by  investors  and security analize to value the stock price is by price earning ratio(PER) approach. This research have as a purpose to examine influence factors DPR, DER, NPM, Firm Size, CR to PER. This study aims to examine the factors Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Firm Size, and Current Ratio (CR) of Price Earning Ratio (PER) on Manufacture companies listed in Indonesia Stock Exchange for 2010 - 2012. This  study  used  the  entire  population  of Manufacture  companies  listed  in Indonesia Stock Exchange (BEI) in 2010 until 2012, a total of 396 companies. The samples  using  48  companies  on  manufacturing  companies sector. Type of data is secondary data from each manufacturing companies listed on the Indonesia  Stock  Exchange  for three  years  in 2010, 2011, 2012.  The samples are taken by purposive sampling. Data analysis use multiple regression analysis, method  which  initial  by classical  test  for  normality,  multicollinearity test, heteroskedastisitas test and autocorrelation test. Hypothesis test is using the F tes, t test, and koefisien determinasi R2. In  the  classical  assumption  test  results  showed  that  there  were  no  deviations classical assumption, this shows that the available data has been qualified to use multiple linier  regression  model.  From  this  reseach  the  following  conclusion  :  the  DPR variable is positif and not effect on PER, variabel DER has negative and not effect on PER, NPM variable has negative and not effect on PER, Size  variable  has positive  and effect  on  PER,  and CR variable  has positif and  not effect on  PER.  Regression  equation  obtained  is PER =-4.196+0.074 DPR-0.596 DER-0.166 NPM + 0.961 Firm Size+0.245 CR. Coefficient  of determination  (adjusted  R2)  is 10 %  which  means 10 %  of  PER  is influenced  by  the independent  variables,  whereas  the  remaining  balance  of  90%  is  explained  by  other variable not prensented in the study.

This research examines the employees of UKM Batik Lasem Sekar Mulyo, Rembang. This research aims to determine the influence of the role of core self-evaluation and empowering leadership on employee creativity through knowledge sharing. The research method in this research is a quantitative research method. The population in this study were all employees with a total of 95 employees who worked at UKM Batik Lasem Sekar Mulyo, Rembang, while the sample in this study was 95 respondents. Determining the sample size used a non-probability sampling technique because the population was relatively small, so the technique taken was saturated sampling (census). Data analysis in this research used the SmartPLS version 3 program. The data analysis technique used was the Structural Equation Modeling (SEM) equation model. The results of the analysis and discussion show that the quality perception variable influences Core Self-Evaluation and influences Employee Creativity, Empowering Leadership influences Employee Creativity, Core Self-Evaluation influences Knowledge Sharing, Empowering Leadership influences Knowledge Sharing, Knowledge sharing influences Employee Creativity, Core Self-Evaluation has an effect on Employee Creativity, partially mediated by Knowledge sharing, and Empowering Leadership has an effect on Employee Creativity in Employees of UKM Batik Lasem Sekar Mulyo, Rembang, which is partially mediated by Knowledge sharing.

The aim of this research is to analyze the influence of extrinsic motivation and intrinsic motivation on employee work performance: gender as a control variable. This research uses a quantitative method using a questionnaire with a sample size of 58 respondents or employees. The research results show that Extrinsic Motivation has a positive and significant influence on Intrinsic Motivation, Intrinsic Motivation has an influence on Job Performance, and Extrinsic Motivation has no influence on job performance. Keywords: Extrinsic Motivation, Intrinsic Motivation, Job Performance, Gender

In September 2023, the Diocese of Atambua's 9th Pastoral Conference (Muspas) in Emmaus initiated a mission to redefine its pastoral vision to address current social challenges. Led by the Bishop, the quinquennial plan emphasizes enhancing understanding of Church teachings amidst socio-economic and human development concerns. Particularly in the Mena deanery of North Central Timor, a culturally diverse and pivotal area, STP St. Peter's efforts aimed to align pastoral agents with this renewed vision. The collaborative educational approach underscores the importance of education, economic prosperity, and synodal collaboration as church success cornerstones. This strategy fosters a uniform approach across the diocese, encouraging ecological farming initiatives for sustainable development, and dynamic evangelization. The ultimate goal is fostering a community that progresses in intelligence and prosperity, in harmony with the Church's evolving vision and mission.

Adolescence marks a crucial transition from childhood to adulthood, encompassing emotional, social, physical, and psychological growth. However, this period often presents adolescents with psychological hurdles as they navigate self-identity and explore their surroundings. Among these challenges, bullying emerges as a significant concern, globally pervasive, particularly within school environments. Bullying exerts detrimental effects on its victims, precipitating severe psychological disorders such as anxiety, fear, and depression. Thus, the pivotal role of parents in aiding children through this ordeal cannot be overstated. Parents play a crucial role in offering emotional support, recognizing signs of bullying, and fostering effective coping mechanisms. They can cultivate a safe and nurturing atmosphere at home, encouraging engaging activities and participation in supportive communities. Through proper guidance and support, children can bolster their self-assurance and enhance their mental well-being, effectively confronting the adversities of bullying.

In the learning process, using media for learning as a supporting tool is expected to adapt to increasingly sophisticated technological and informational developments. This review aims to examine the beneficial effects of using podcasts as educational tools in terms of the results of student learning in the current digital era. The review is structured based on a literature review or literature study. The method used in this research study is to identify and assess based on previously conducted and published research projects. Information obtained originates from books, journals, and articles with an expansive subject matter. The results of this research show the use of podcasts as a learning media can be helpful and progressively enhance students' learning results.

As one of the educational factors, methods play a role that is no less important than other factors. There is not a single learning activity that does not use methods. Methods are also adapted to the interests of students, one example of a method is field trips. This review aims to see how effective this field trip method is on student learning outcomes. This review was prepared based on a literature review or literature study. The data obtained comes from reviews of books, journals and articles on similar topics. The results of this review show that the field trip method is effective in learning and also influences student learning outcomes.

Mathematics learning has a significant role in student character building, with the main objective of developing logical, rational, critical, creative, systematic, and practical thinking patterns. However, there are still challenges in achieving this goal, such as lack of student interest, learning difficulties, and the availability of adequate resources. This article discusses the role of mathematics learning in students' character building and the importance of integrating mathematics learning with character building. Through a qualitative method with a literature study approach, data were taken from various sources such as journals, books, news, and other scientific research using the Google Scholar database with the keywords mathematics and student character from 2019 to 2024. The results showed that mathematics learning can shape students' character through the development of values such as discipline, honesty, hard work, creativity, curiosity, responsibility, communicative, and independence. Therefore, continuous efforts are needed to improve the quality of mathematics learning, taking into account the needs and interests of students and utilizing available learning technologies and resources. Collaboration between teachers, students, parents and other related parties is also important to create a conducive learning environment that supports students' development in mathematics.

Muhammadiyah Vocational High School (SMK) 3 Pekanbaru city is an educational institution under the Muhammadiyah Business Charity (AUM) which equips its students with vocational training and Al-Islam Kemuhammadiyahan values. The problems faced are 1) Services to students are not yet supported by adequate facilities 2) Schools have limited internet access for students. Of the several problems that exist at the school, service is prioritized on the problem of limited computer facilities. The solution offered to schools to overcome some of these problems is to use the WPS office application as a learning alternative. This shows that WPS Office is effectively used as alternative learning for students at SMK Muhammadiyah 3 Pekanbaru

Improving and developing the mini library at Jabung Wetan State Elementary School is a program designed by teaching campus students with the approval of the school and field supervisor lecturers (DPL). This program aims to meet the needs of the school community in the teaching and learning process, especially in increasing literacy activities for students' reading interest in the school environment. The method used in this service article is descriptive qualitative by going directly into the field to carry out observation and survey activities in school libraries.This program activity goes through several stages which include: (1) making and distributing book donation pamphlets to school residents and the outside community, (2) collecting donated books, (3) buying books from the money from donations, (4) cleaning and arranging the cooperative space which will be transformed into a library, (5) the process of decorating the library, (6) the process of classifying books based on their type, (7) writing a list of books into the main library book, (8) making labels for each books, (9) arranging and arranging books on shelves, (10) selecting and appointing library ambassadors.

The aim of the Teaching Campus activity program for students at the Faculty of Teacher Training and Education is as a means for students to prepare themselves to become quality educators, and also to create the identity of an educator as well as to increase their knowledge about education. What will be done in carrying out the Teaching Campus program activities are debriefing, observing the school environment, observing learning in class and activities for forming work programs. The school situation certainly has many obstacles in educating its students. Therefore, prospective educators must be able to understand, and also find and search for various solutions to problems that have been observed in various ways which are of course fast and accurate. The situations we find in school and in learning often result in discrepancies from the learning plans expected by an educator. Therefore, an educator has other ways to carry out learning so that learning can be said to be successful and according to plan. Therefore, it is necessary to be close to students as a way for us to know the nature and characteristics of each student so that it can help to overcome problems that exist when learning takes place. When finding problems, prospective educators create ways to minimize various obstacles by using various learning methods which include interactive, active and interesting methods which aim to motivate students so that they are active in the classroom. Apart from these methods, prospective educators must teach various materials which are of course relevant to students' daily lives.

This research aims to assess financial performance in managing the 2023 APBDes in Anakalang Village, Katikutana District, Central Sumba Regency. This type of research uses a qualitative approach method, while the data sources used in this research are primary data and secondary data. Primary data was obtained through interviews with several village officials, namely the village head, village secretary, village treasurer and community leaders from the Anakalang tribe. Meanwhile, secondary data was obtained from Village Government data and documents and documentation carried out by researchers at the research location. The data collection technique used in this research is by conducting direct interviews with informants. The informants in this research consisted of the Village Head, Village Secretary, Village Treasurer and Community Figures in Anakalang Village. The results of this research show that financial performance in the management of the APBDes in Anakalang Village is based on the principles of accountability and transparency. Even though it is not in accordance with applicable policies by adjusting the situation or conditions of applicable legislation.

Learning English at the vocational school level requires the right approach to facilitate students in understanding various types of texts, including descriptive texts. One approach that has been widely used is the group learning method. This study aims to explore the application of group learning methods to descriptive text material in English language learning at SMK Bina Profesi Pekanbaru. The research method used was classroom action research (PTK) which was carried out in several stages. The subjects in this research were 27 class X Accounting students consisting of 22 female students and 5 male students. The data collection technique was carried out by direct observation during the teaching process of Class X Accounting which took place in several meetings. Through conducting observations with English teachers, the implementation of learning can be improved by utilizing discussion and observation methods with students. The results of the research show that the application of the group learning method makes a positive contribution to students' understanding of Descriptive Text material. This research suggests that group learning strategies are good for use in the learning process. This can be seen from the results of the observation sheet before and after the implementation of each stage, namely aspects of student activity, student skills, student enthusiasm and increased student interest. In this case, it also makes students more enthusiastic about carrying out learning activities and makes teachers more creative, conducive learning activities are also achieved by implementing Group Method Learning.