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The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

The purpose of this principal's action research was to improve the pedagogical competence of teachers at SD Inpres XXXVII Uneng City in preparing assessment administration through academic supervision. The type of research used in this research is school action research. The activities in this study consisted of action planning, action implementation, observation, and reflection stages. Data collection techniques used class observation techniques. The observation instrument used was the teacher's ability assessment tool (APKG) in the form of a learning administration assessment instrument. The data analysis used is a comparative descriptive analysis technique. Quantitative data obtained is described in the form of words or explanations. Furthermore, data comparisons are carried out to ensure whether there is an increase in the ability of teachers in the assessment of learning administration. The results of the study show that academic supervision can improve the ability of teachers to prepare assessment administration in learning at SD Inpres XXXVII Uneng City 26.2%.

Toddler ageg children are the golden age because the development of toddler-age children, namely 1-3 years old, experiences very rapid growth and development, so that if at this toddler age they experiences obstacles in growth and development, it will have a big impact on the childs life in the future. One the big tasks for toddler is toilet training, so that children are not dependent on using diapers. The aim of this research is to find out the general pictures of the impact of using diapers on toilet training failure of 3 year old children an the Masagena Daycare Centre. The type of research used is non-experimental quantitative research using a cross sectional design, namely by studing the dynamics of the correlation between risk factor dan effect, using an observational approach or collecting data at on time (pont time approac). This research want to know the effect of using diapers (as a riskfactor) on the success of toilet training for children aged 3 years (as an effect, where riskfactors and effect are observed and measured simultaneously at the same time). Based on the research results, diapers are very dominant in influencing the failure of a childs toilet training is compared with the childs own readiness.

The learning process requires the existence of media to encourage the effectiveness and efficiency of learning activities. This study aims to describe the thematic learning process with a scientific approach assisted by digital media which was carried out in class II Bandar 3 elementary school. And to find out what digital media are used and what obstacles are experienced during the learning process. Specifically, this research uses a qualitative approach with the type of case study research method. Based on the results of the study, the learning process for class II Bandar 3 elementary school Pacitan was carried out in three stages, namely the planning stage was carried out by the teacher by matching and seeing the lesson plans, the implementation stage in which the teacher carried out explanation activities, asked questions, and gave assignments. While the teacher assessment stage assesses student activities from the aspects of attitudes, knowledge and skills.

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.

Social media creates change in the world. Social media is the most crucial medium used in obtaining information. Various types of social media have been attached to community activities, one of which is Instagram. On the Instagram account @Parentaltalk.id where a video of a child aged about 12 begging his father to give him a break, telling his father that he needs "life balance" and that "even a robot" cannot handle the amount of work his father requires in order to study continuously . The child freely expresses his feelings for his father and the father does not interrupt the child's conversation and can accept the child's complaints well without having to scold a child. Communication within the family is an important factor in determining whether a child is good or bad. If communication in the family is harmonious, then the child will really feel that he is very valuable, so that it will foster good attitudes and behavior in the child. This study aims to analyze communication patterns between a child who is frustrated in learning because he does not have time to play. The method in this research is library research. The type of research used is mass media analysis, namely observing and analyzing a mass media. The data analysis technique uses the semiotics of Charles Sanders Pierce, who put forward the theory of a triangle of meaning which consists of three main elements, namely the sign, the object and the interpretant. The results of the study show that communication patterns between children and their fathers sometimes go well, but there are still some that are not good. thus causing worry and anxiety for every parent. The results of the study also show the attitude of children who can express their feelings and frustrations well with their fathers as well as the attitude of a father who provides a safe and free space for his children to express feelings and voice opinions

Optimization is an effort to maximize activities so as to realize the desired profit. The words morality and religion are often discussed among the people, wherever and whenever. Moral and religious development in early childhood can be interpreted as psychological changes experienced by early childhood related to their ability to understand and perform good behavior as well as understand and avoid bad behavior based on religious teachings that are believed. There are 3 types of games that can be used in the game method, 1) clap game, 2) singing, 3) game tools. This study aims to find out how to optimize moral and religious development in early childhood through the game method. This type of research uses library research or library research which makes library materials in the form of books, scientific magazines, documents and other materials that can be used as a reference source in this research. The results of the study show that this game method can be used by parents or early childhood educators because this method easily stimulates existing developments in children, both moral development and religious development. moral and religious development in children. Also using the learning game method will be more fun.

Apart from being a means of entertainment, films can also be a means of guidance to the public through the message contained in the film. Therefore, the public must be more careful in choosing films, especially for children, so as not to fall prey to the negative things that come from the films they watch. Nussa and Rara is one of the children's animated films with the Muslim genre that children like. In this animated film there are positive educational values ​​for children. This study aims to analyze the educational values ​​contained in the film Nussa and Rara in one of its episodes entitled 3S (Senyum, Salam, Sapa).This study used library research methods with mass media analysis as the type of research. The results of the study show that there are two types of character education in the films Nussa and Rara episode 3S (Senyum, Salam, Sapa), namely character education and social education. The character education values ​​contained in the animated film are based on the Ministry of Education and Culture's references, namely religious attitude, fond of reading and curiosity. Meanwhile, the social educational values ​​contained in the film are based on Nashih Ulwan's opinion, namely 1) the inculcation of noble psychological foundations, namely piety and brotherly affection. 2) safeguarding the rights of others, namely the teaching of social etiquette.

Al-Quran education must be given to children from an early age. The application of Al-Quran learning to early childhood in As-Salam Kindergarten aims to educate young children who are Qur'anic and become human resources based on the Al-Quran. Children can know short hadiths and short suras and their meanings about everyday life. This study aims to examine how the implementation of Al-Quran learning affects the development of religious and moral values ​​(NAM) in early childhood. This study used a qualitative descriptive research type with data collection carried out directly at the research location. The informants in this study were group A1 (age 4-5 years) totaling 22 people. How to collect data using interview techniques, observation, and documentation. The results of this study show that in the implementation of Al-Quran learning in the development of NAM in early childhood it shows that children can show good morals, behave politely, care, and be able to maintain personal hygiene. Children can also practice short hadiths in daily life following the sunnah of the Prophet, children also understand the meaning or stories of the surahs of the Al-Quran that are read, along with what important days are commemorated and made special days in Islam.

Education is learning and knowledge that is passed down from generation to generation through learning and training. One educational institution that is no less important to build is religion-based education, such as the Tahfidz Al-Qur'an Education institution. At this time the tahfidz program was very popular and respected by various institutions. This study aims to describe how the tahfidz program is implemented in early childhood at the Tahfidz Nazra Cendikia Barabai House. This research uses a descriptive qualitative research type. The results of the research show that the implementation of the tahfidz program at the Nazra Cendikia Hulu Sungai Tengah House consists of three main activities, namely planning, implementation and evaluation. The planning of the tahfidz program starts with discussions with the leaders and all tahfidz teachers. The implementation of the tahfidz program includes initial activities, namely greetings, prayers and reading blessings, followed by reading hypnotherapy, then murajaah together. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods

Communication patterns are very influential in maintaining relationships with the environment such as friends and family. One of the challenges in establishing effective communication patterns for children is social media. The Tiktok application is one of the social media that is now favored by many people, including children. This study aims to analyze the communication patterns between parents and teenagers using social media tiktok. This study uses Mary Anne Fitzpatrick's theory which reveals that family communication patterns depend on two important types of orientation, namely conversation orientation and conformity orientation.This study took place in Puyun village, Halong sub-district, Balangan district and was conducted by 10 informants, namely 5 children of tiktok users and 5 parents of children who use tiktok. The results of the study show that 1) one family of TikTok users has a communication pattern with a high conversational orientation and a high sense of compliance. 2) one family of children using tiktok has a communication pattern with low conversation orientation and high sense of compliance. 3) Three families of children who use tiktok have communication patterns with low conversation orientation and low sense of compliance.            

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

The platforms are usually owned by individuals, in the village of Pangkalan Dewa, West Kotawaringin Regency, there are 5 palm oil platforms, one of which is the CV Ibrahim Putra platform. Many farmers sell their oil palm harvests to the CV Ibrahim Putra platform, this can be seen from the farmer data in 2021 that there are 200-250 permanent farmers who sell their oil palm harvests to the CV Ibrahim Putra platform. on the other platforms there are less than 100 farmers. This type of research is field research. Subjects consist of employees and farmers who sell their crops to the CV Ibrahim Putra platform. The technique of determining the subject is purposive sampling. The data analysis is data collection, data reduction, data presentation, and conclusion drawing and verification. The buying and selling system of the CV Ibrahim Putra platform is to pick up the fruit to the farmer's land or the farmer delivers it directly to the CV Ibrahim Putra platform, then the fruit is weighed using a ram scale, the fruit that has been weighed will be paid by the platform in cash with a receipt of the sale. The buying and selling system of the CV Ibrahim Putra platform in terms of transactions and pricing is legal according to Islam because there are no violations of Islamic sharia provisions. The presence of the CV Ibrahim Putra platform has a positive value for farmers and can improve the economic welfare of oil palm farmers.

Permasalahan penelitian menujukkan kepada guru yang masih menggunakan model pembelajaran yang monoton, metode yang digunakan kurang bervarian seperti hanya ceramah satu arah, penugasan yang tidak bervariatif, tanya jawab. Jenis penelitian yaitu penelitian tindakan kelas (PTK) dengan dua siklus dan untuk tiap siklusnya terdiri dari empat tahapan diantaranya perencanaan, tindakan, pengamatan, dan refleksi melalui Model Cooperative Learning tipe NHT pada mata pelajaran SKI. Subjek penelitian ini adalah siswa kelas X dengan jumlah siswa 36 siswa dengan perincian 17 siswa laki-laki dan 19 siswa perempuan. Hasil penelitian bahwa pada pelaksanaan siklus I terdapat  hasil peningkatan pemahaman belajar siswa diperoleh dari 36 siswa yaitu siswa yang telah mencapai ketuntasan belajar sebanyak 21 siswa dan siswa yang tidak mencapai tuntas belajar sebanyak 15 siswa dengan persentase 58,33% dan dapat termasuk dalam kriteria baik. Pada siklus II, siswa sudah menunjukkan peningkatan hasil pemahaman yang sangat baik, dengan pencapaian ketuntasan belajar sebanyak 31 siswa dan yang tidak mencapai ketuntasan belajar 5 siswa dengan persentase ketuntasan belajar sebesar 86,66% dan termasuk dalam kriteria sangat baik. Pada siklus I dan siklus II pemahaman siswa dengan menggunakan Model Cooperative Learning tipe NHT telah meningkat dan peningkatannya sebesar 28,33%. Berdasarkan dari hasil tersebut, maka dapat disimpulkan dengan Penerapan Model Pembelajaran Cooperative Learning Type Numberred Head Together (NHT)  pada mata pelajaran Sejarah Kebudayaan Islam dapat meningkatkan pemahaman belajar siswa kelas X  MAN 1 Langkat    

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

Innovation is an idea, practice, item, event, or method that is felt or observed as something new for someone to create innovation in improving the quality of education in madrasas and developing a wide reach. This innovation can be developed through the creativity of female students to instill a spirit in every child. The aim of this research is to find out how innovative the Madrasah Head is in telling about student creativity at Madrasah Ibtidaiyah Al Hudy Denpasar for the 2019/2020 academic year, and to find out the supporting and inhibiting factors in reading student creativity at Madrasah Ibtidaiyah Al Hudy Denpasar for the 2019/2020 academic year. This type of research is descriptive with a qualitative approach with three data collection techniques, namely: observation, documentation and interviews. The results of this research are that the madrasa head's innovation in developing student creativity at MI Al Hudy has gone quite well, as evidenced by the increase in students who are interested and interested in the field of crafts and the proof of their works, as well as supporting factors in developing student creativity in MI Al Hudy provides support from the madrasa head, professional teachers, support from student parents, regular training, a supportive environment and adequate madrasa facilities. Meanwhile, the inhibiting factors are families who do not fully have the same vision and mission in developing student creativity, the negative influence of social media or technology, limited time.

MI Al-Muhajirin is one of the schools in the Denpasar area that is implementing an online learning process. which underlies the author to conduct research. The purpose of this study was to find out 1) the Strategy of the Head of MI Al-Muhajirin during the Covid-19 Pandemic, 2) the Learning Process through Online at MI Al-Muhajirin Denpasar during the Covid-19 Pandemic Period, 3) The Strategy of the Head of Madrasah in Streamlining the Learning Process Online at MI Al-Muhajirin Denpasar during the Covid-19 Pandemic This type of research uses a descriptive qualitative approach. The data collection techniques used were interviews, observation, and documentation. Data analysis was carried out interactively, namely starting from data reduction, data presentation, and drawing conclusions. The results of the study reveal that: (1) The strategy of the madrasah principal has facilitated the basic needs of teachers such as preparing special quotas for teachers, preparing supporting media such as cameras, tripods, special rooms for making instructional videos. (2) The online learning process at MI Al-Muhajirin can be seen from the increase in student grades. (3) The strategy of the head of madrasah in an effort to facilitate online learning has been implemented, namely by preparing special cellphones and special classrooms.

Quality management is a means that allows it to be used as a basis for improving the education system. One of the problems faced by MI Al Azhar Tuban is the decline in student academic achievement recently. So that it has an impact on the management of madrasah management. However, this problem can still be resolved through quality management which is implemented in Madrasah Ibtida'iyah. The applied management standards must be based on the National Education System. One of the successes of quality management in improving academic achievement is the increasing quality of student learning. Therefore the application of quality management is very important and helpful for educational institutions that have decreased student academic achievement in order to achieve graduates who are superior in the field of academic achievement. The focus of research in this study is (1) How is the application of quality management in improving academic achievement at MI Al Azhar Tuban Badung? (2) What are the supporting and inhibiting factors in the implementation of Quality Management at MI Al Azhar Tuban Badung? The research objectives in this thesis are (1) To determine how the application of quality management in improving academic achievement at MI Al Azhar Tuban Badung (2) To determine the supporting and inhibiting factors of the implementation of quality management at MI Al Azhar Tuban Badung. The type of research used is descriptive qualitative research at Madrasah Ibtida'iyah Al Azhar Tuban Badung with data collection techniques in this study include: observation, interviews, documentation, while the data validity test was carried out by triangulation techniques, as long as the research was analyzed with data reduction steps. presentation of data, and drawing conclusions. In this thesis results: (1) the application of quality management in improving academic achievement includes quality planning, quality improvement, quality control and quality assurance (2) The factors that support and hinder the implementation of quality management are internal and external factors.

Character Education of students in an educational institution today is often neglected because of the impact of technology and lack of supervision by parents and teachers. One of the successes in improving the character education of students is determined by the existence of standardized teachers who have competence through the teacher standardization process. This is what underlies the conduct of research at MI Tawakkal Denpasar Bali which has students whose learning achievement is quite good. The research objectives in this thesis were to determine the implementation of the teacher standardization program at MI Tawakkal, to find out the teacher standardization program in improving the character education of MI Tawakkal students, and to find out the obstacles faced and solutions made in improving the character education of MI Tawakkal students. This type of research is descriptive with a qualitative approach with three data collection techniques, namely: observation, documentation, and interviews. The results of the study reveal that: The teacher standardization program at MI Tawakkal is running well because it is guided by the rules set by foundations and institutions, the Teacher Standardization Program produces quality teachers according to teacher competency standards, so as to improve student learning and character education, and factors. the obstacle is the family that does not fully play a role in implementing character education at home, the negative influence of social media, and the negative environment.  

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.