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The purpose of writing this article is to compare the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act. The comparison includes the similarities, differences and advantages and disadvantages of each of these laws and regulations. The sources of legal materials used are primary and secondary legal materials. The data collections uses literature study techniques and data analysis. Based on a comparison of the arrangements for the crime of incest under the Indonesian Criminal Code and the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act, there are several similarities, differences, advantages and disadvantages of each of these arrangements. So from this comparison we can find several advantages of the Malaysian Penal Code Act regulations regarding the crime of incest which can be input for the renewal of Indonesian Criminal Code regulations. That way, the regulation of incest crimes in Indonesia will be better.

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

This study describes the analysis of the controversy over the meaning of nasikh and mansukh in the verses of the Qur'an according to the scholars and the analysis of the meaning of Surah Al-Imran verse: 93 according to two interpretations, Tafsir Jalalain and Tafsir Ibnu Katsir as a comparison. The type of research method used in this research is literature research or literature review to collect relevant information about the meaning of nasikh wal mansukh. The results of the research show that (1) In essence there is no disagreement among the scholars about the possibility of making changes to the law, they intend and agree that changes to the law are produced by their own ijtihad or changes made by Allah for those who argues that there are texts in the Koran, (2) From the two Tafsirs used as references in this study that Surah Al-Imran: 93, that some types of food that were forbidden to the Children of Israel were not forbidden to followers of the Shari'a of the Prophet Abraham and other prophets before the Torah lowered. This is also stated in the Torah, their own book.

Good media and audience support good strategy, in general. From among the many different media that can be used as an Islamic propaganda tool, mass media is currently the most effective and efficient. The two largest organizations in the Pacific region are Nahdlatul Ulama and Muhammadiyah. The success of this Islamic organization in promoting dakwah is directly related to the application of sound and reliable dakwah strategies. The current study analyzes the tactics used by the two largest organizations, Nahdlatul Ulama and Muhammadiyah, in Kabupaten Pacitan, to spread Islam through public media. The current study makes use of techniques for collecting data up to and including data analysis that are appropriate for qualitative research methodologies to uncover data-data that shed light on a problem that has already been raised, specifically the comparison of media mass media use strategies across two study objectives. After conducting research with the available data, it is possible to draw the conclusion that the most effective method of mass media use for organizations like the Muslim Brotherhood's Nahdlatul Ulama is through online media, while organizations like the Muhammadiyah are also effective when using online media. Similar and different. The collaboration between the two organizations in this regard is focused on using the media mass as it is, as well as on working together with other media mass. The opposite is also true, as evidenced by the widespread use of media by nahdatul ulama and the Muslim community. Because Nahdatul Ulama and Muhammadiyah are predominately Nahdatul Ulama in Pacitan as a whole, Nahdatul Ulama use the media more frequently than Muhammadiyah does.

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

This study aimed at developing the learners’ ability of the English language. Seen from the successfulness of one in studying the language, Non-formal English Course has much contribution to the English language teaching. The Non-formal English course is denoted as the enrichment toward the students that is studying English in junior, senior high school and event in the university. This research constitutes casual comparative study with the main objective is the English students at Hamzanwadi University, Lombok, Indonesia. The numbers of accessible population in this study are 40 students who follow and did not follow Non-formal Course of English. Data was collected using semi-structure interview. The result revealed that the mean score of students’ speaking performance who followed Non-formal English was 78.25. It proved students’ speaking performance who followed Non-formal English course was high. However, after calculating the comparison of the students’ speaking performance who follow and do not follow it, the researcher found only 3.55 of t-test which means the degree of comparison between them was high comparison. In conclusion, this analysis found the students’ speaking performance who followed Non-formal English Course and those who did not has high comparison.

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

This research is an experimental research with pre-experiment method, this research design is the one group pretest posttest. This study aims to determine the effectiveness of the Student Team Achievement Division (STAD) learning model in identifying information and summarizing explanatory text. The samples in this study were VIII grade students. Based on the results of research and data analysis regarding the comparison of statistical values, the comparison of learning outcomes categories and the comparison of the level of completeness proves that the improvement of student learning outcomes can be seen from the data on student learning outcomes through descriptive statistical analysis before using the Student Team Achievement Division (STAD) learning model, the average student score is still below the KKM value, namely 49.57 and after using the Student Team Achievement Division (STAD) learning model, the average student score increases above the KKM, namely 84.21. It is known that the posttest value is 84.21 more than the Pretest value which is 49.57. Furthermore, based on the results of inferential statistical analysis using the t-test formula, it is known that the t_ (count) obtained is 4.371 with the frequency df = 14 -1 = 13, at a significant level of 0.05 or 5% the t_table is 1.770. So t_ (count) > t_table or H_0 rejected H_1 accepted. These results can be concluded that there is a significant increase in student learning outcomes. This means that the use of the Student Teams Achievement Division (STAD) learning model is effective in learning to identify information and summarize explanatory texts in class VIII students of SMP Muhammadiyah 10 Makassar.      

The problems of this research are (1) the relationship of similarities and similarities in the vocabulary of Dentong and Duri languages ​​(2) the relationship between sound and meaning in Dentong and Duri languages ​​(3) the kinship relationship between Dentong and Duri languages. This study aims to find out, describe the relationship of similarities and similarities in the vocabulary of Dentong and Duri languages, describe the relationship between sound and meaning in Dentong and Duri languages ​​and describe the kinship relationship between Dentong and Duri languages ​​and information about vocabulary comparisons between Dentong and Duri languages. Duri language. The theory used is comparative linguistic theory using 207 Swadesh vocabularies as the basis for the vocabulary being compared.This type of research is qualitative research. The techniques used are observation techniques, interview techniques, recording techniques, observation/note-taking techniques and documentation. This research was conducted for 2 weeks and the research subjects were native speakers of Dentong and Duri languages.The results of this study obtained similarities and similarities between Dentong and Duri languages ​​based on five word classes, namely verbs, pronouns, nouns, numerals, and adjectives. The basic vocabulary similarities in Dentong and Duri languages ​​total 46 words or 23%, one of the data is that the word [fur] in BDNT is also called [bulu] in BDRI, the basic vocabulary similarities in Dentong and Duri languages ​​are 20 words or 10 % one of the data in the word [two] 'rua' in BDNT and [two] 'two' in BDRI.Based on the results of the research above, it can be concluded that the comparison between Dentong and Duri languages ​​has similarities and similarities. The similarities and similarities, if totaled, there are 66 similarities and similarities or 33% of the vocabulary. Therefore it can be stated that the two languages ​​being compared are cognate languages.  

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.

The purpose of this research was to describe the following things. First, to describe the writing skills of observation report texts of grade X SMA Negeri 1 X Koto, Tanah Datar Regency. Second, to describe the writing skills of expository texts of grade X SMA Negeri 1 X Koto, Tanah Datar Regency. Third, to analyze the comparison between the writing skills of observation report texts and expository texts of grade X SMA Negeri 1 X Koto, Tanah Datar Regency. This research is a quantitative research with descriptive analysis. Based on the research findings, the following three things were concluded. First, the writing skills of observation report texts of grade X SMA Negeri 1 X Koto, Tanah Datar Regency, were in a good qualification (76.43). Second, the writing skills of expository texts of grade X SMA Negeri 1 X Koto, Tanah Datar Regency, were in more than sufficient qualification (74.07). Third, there was a significant difference between the writing skills of observation report texts and expository texts of grade X SMA Negeri 1 X Koto, Tanah Datar Regency. Based on the hypothesis test conducted, it can be concluded that H1 is accepted because the tvalue is greater than the ttable. Therefore, there is a significant difference between the two texts.    

Cryptography (cryptography) is the science and art of keeping messages safe. The sender of the message will encrypt it while the recipient of the message will decrypt it. The encryption and decryption process uses keywords that have been agreed upon by the sender and recipient of the message. To better understand the development of cryptography, this journal will introduce a comparison of classical cryptography and modern cryptography at the level of computer network security. The cryptography that will be compared is Caesar Cipher and AES. This study uses the method of literature review (library research), namely research based on expert opinion and the results of previous studies.    

Abstract, This research is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and firm size on the return on assets of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The samples used in this study were 10 pharmaceutical companies. The sampling technique used purposive sampling method. The analytical tool used is multiple linear regression analysis. The results of this study indicate that the Current ratio, which is measured using a comparison of current assets with current liabilities, has no effect on profitability. The Debt to Equity Ratio, which is measured using a comparison between debt and capital, has a negative and significant effect on the return on assets. Total Asset Turnover as measured using a comparison between total sales and total assets has no significant effect on return on assets. Firm Size or company size as measured using total assets has no effect on return on assets.

In order to ensure the strength and existence of political parties in parliament, political parties have authority over their cadres who become people's representatives. One of the authorities of political parties over people's representatives is the Time Shift (PAW), which is used by political parties against members of the People's Legislative Assembly who come from political parties. As a result, political parties have the authority to dismiss political cadres who are found to have violated party rules or the constitution. This study will look at how problematic the Inter-Time Change of DPRD members in Paniai Regency is under Law Number 17 of 2014. The research method employed is normative research, which is defined as research based on theoretical studies, principles, or other existing written legal regulations that will then be examined from various perspectives such as theory, history, philosophy, comparison, structure and composition, scope and material, consistency, general explanations, and chapter by chapter. The Prosperous Justice Party faction encountered difficulties in implementing the AMOS KEGIBUI MUYAPA Inter-Time Alternation mechanism in the Paniai Regency DPRD. AMOS KEGIBUI MUYAPA's problems and delays are contrary to statutory regulations; therefore, Time Shift (PAW) must be carried out in order to increase the strength and existence of the Prosperous Justice Party and the opposition in parliament in order to build political strength in the face of the 2024 general election.

The Power of the State Apparatus As a government institution in the perspective of moving the State Capital becomes part of the practice of social reproduction. Various considerations wrapped in political consensus are a challenge for bureaucrats. It is suspected that his involvement in carrying out his duties and responsibilities simultaneously has an impact on the domino effect that arises as a response to transcendental transformation. The grand factor driving the transfer of IKN is such as population agglomeration on the island of Java, which has an impact on economic stagnation which is increasingly apprehensive. In other words, the underdevelopment experienced by regions outside Java will soon be resolved. The symptom of duality in the structuring of agent behavior becomes so essential considering that the agent, namely the bureaucrat, is the key person as well as a vessel for social reproduction. Thus, it is hoped that Giddens' conception in the corridor of internal bureaucratic structuring in the search for resources as a nation accelerator can be realized properly. This is in line with the transformation of community development which requires institutional elements to accommodate all levels of stakeholders. Giddens' concept emphasizes how patterns of power relations, systems and structures unite in building the evolution of a theologically patterned society. The duality approach between the possessors of power and their powers will influence each other on an ongoing basis. More than that, the connection between political phenomena in creating opportunities will be very radical when an actor expects to optimize the capacity of his actions to influence other elements. Various speculations from minority groups to the voice of environmental elements over the transfer of the national capital are purely based on an oligarchic profit-sharing project. This skeptical assumption overshadows the fact that the development transformation synergy is fraught with risks for the possibilities that will occur. Especially regarding investment-motivated funding for the state capital project, it will confront the role of bureaucrats in a metaphorical setting in the growth of national economic capacity. It is claimed that the megaproject will participate in mobilizing supporting resources that cannot be separated from the comparison of science and technology development.

This study aims to describe the effect of the snowball throwing learning model on the results of learning to read Indonesian for grade IV SD students No.198 Inpres Bontorita Takalar Regency. The subjects used in the study were 30 students. This type of research is pre-experimental research in the form of Pre Test Post Test Design, namely an experiment which in its implementation only involves one class as the experimental class without any comparison class (control class).The success of the learning process in terms of aspects, namely: the achievement of completeness of students' classical Indonesian learning outcomes, student activities in learning Indonesian. Learning is said to be successful if the above aspects are fulfilled. The data collection technique used is the score data for reading results which are collected using a reading test.The results of the descriptive statistical analysis using the Snowball Throwing Learning Model for positive reading skills, students' reading skills using the Snowball Throwing learning model show better learning outcomes than before the Snowball Throwing learning model was applied. The results of inferential statistical analysis using the t test formula, it is known that the calculated t value obtained is 11.5444 with a frequency of db = 30–1 = 29, at a significance level of 5% obtained t table = 2.04523. So, t count > t table or the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This proves that there is influence in applying the Snowball Throwing learning model to reading skills in Indonesian language class IV SD No.198 Inpres Bontorita.

God sent Jonah to warn the people of Nineveh. Nineveh will be overthrown by God because of the great sin they have committed. However, Nineveh had repented to God, so God did not overturn the city and God loved Nineveh. From this incident, the prophet Jonah was angry with God because God loves Nineveh, and Jonah wanted the salvation that God gave only for the Israelites. In the present context, there are also Christians who have the same thoughts as the prophet Jonah, who think that religions other than Christianity are not religions that are loved by God. The purpose of this research is to show that God's love is universal and He forgives the mistakes of all those who repent and to guide the prophet Jonah and Christians who think that God's salvation or love is only for the nation of Israel and Christians is wrong thinking. The research method used is a qualitative research method and a critical historical approach in the text of Jonah 4:1-11 with the steps of literal translation, comparison of literal translations and the Indonesian Bible Institute (LAI). The results of this research are that God has proven that He loves all nations who have returned to their ways and also that God guided the prophet Jonah about his erroneous thoughts, namely through castor trees and caterpillars.  

Introduction. Tuberculosis (TB) is one of the oldest diseases known to attack humans, caused by the bacterium Mycobacterium tuberculosis. Multi-drug-resistant TB (MDR-TB) is a stage or condition in which Mycobacterium tuberculosis becomes minimally resistant to rifampicin administration and also insonicotinylhydrazine (INH). Extensive-drug-resistant TB (XDR-TB) is an MDR-TB with Mycobacterium tuberculosis immune characteristics against one of the fluoroquinolone class drugs and one of the second-line injection OAT (capreomycin, kanamycin, and amikacin). The aim of this study was to find out the description of variation in laboratory costs of MDR-TB/XDR patients on one treatment cycle. Method. The inclusion criteria were patients who had been diagnosed with MDR-TB/XDR and performed laboratory tests. The design of this study was a cross-sectional retrospective analytics using medical records of MDR-TB/XDR patients in MDR division. Results. There were 30 MDR-TB research subjects and 2 XDR-TB research subjects examined for laboratory examination. Comparison of laboratory mean of MDR-TB/XDR (p = 0,018). Discussion. There was a significant difference in the total cost of MDR-TB/XDR laboratory examinations in one treatment cycle. Conclusion. Laboratory examination of MDR-TB/XDR patients requires considerable cost, this is due to the side effects of OAT that require patient clinical monitoring.    

: English Day is one of the programs implemented by the English Education Study Program through a grant from the Ministry of Research and Technology. The purpose of implementing the English Day program is to increase students' interest in learning English at SMP Negeri 5 Percut Sei Tuan. In accordance with the demands of the learning system in the COVID-19 Pandemic Era, students are required to be able to follow the teaching and learning process using various media and applications to support the teaching and learning process to run well. The low interest in learning English at SMP Negeri 5 Percut Sei Tuan has become a concern for English Language Faculty FKIP students as they implement grant funds from the English Day program practice. The implementation of the English Day program has taken 80 days started from July 5th to October 7th, 2021. The results of the implementation of the English Day program showed that students' abilities improve in English based on the results of the comparison of scores on the pre-test and post-test, namely, increase the ability to communicate in daily activities, their vocabulary, reading ability, and writing ability.

The purpose of this study is to describe the use of language styles contained in Kandayu Parawei. The problems to be explored in this study are (1) what comparative language style is found in Kandayu Parawei, (2) what repetition language style is found in Kandayu Parawei, (3) what affirmative language style is found in Kandayu Parawei. This study uses a descriptive method, namely the content analysis method, namely collecting data by investigating, examining the contents of a poem, and literature study, namely collecting data by listening and reading. The data in this study are primary and secondary data, the primary data is in the form of verses of the Kandayu Parawei poem from the Kandayu collection, while secondary data is obtained through books relevant to the research title and the internet. Data collection techniques were carried out by reading and listening, then studying the contents of a poem needed as research data. The results of this study are the style of language contained in Kandayu Parawei (1) comparative language style: 1) personification and 2) hyperbole. (2) affirmative language style: 1) repetition and (3) repetition language style: 1) alliteration 2) mesodiplosis. The most dominant language style used in Kandayu Parawei is the repetition language style.