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This study aims to analyze the factors that influence auditor switching. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used in this study were obtained through internet research (online research) on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This research uses a quantitative approach. The sample was determined by purposive sampling method.  The data analysis used in this research is descriptive statistics and logistic regression. The results of this study indicate that profitability, going concern opinion, company size, and financial distrees have no effect on auditor switching.

Learning difficulties do not only occur in students attending primary to secondary school, but also occur in mathematics education students. This research uses the Systematic Literature Review research method. Mathematics education students are part of the teaching faculty who are hired to become educators, namely the inability to understand the material, this main factor is the main factor in the difficulty of learning mathematics, students in the first semester are vulnerable to semesters 1-3 where the learning method is between schools. and different lectures make students in the first semester of mathematics education experience a shock of understanding, students are required not only to gain understanding in lecture classes but also in seminars, presentations and research, this study concludes. But one of the main factors is external where jockeying has a domino effect Mathematics education students must be aware of this so that they do not become students who are dull in thinking, logic and the future. The author states that no matter how smart the student is, if they still use assignment coaching services, they can be said to be suffering from an illness as is another definition of learning difficulties..

This study aims to analyze the effectiveness of Standard Operating Procedures (SOP) on the performance of employees in the logistics and distribution department at CV. Sinar Teknik Perkasa. The research method used is descriptive qualitative. The subject of this research is CV. Sinar Teknik Perkasa, located at Central Dawuan, Cikampek, Karawang, West Java 41373. Data collection techniques used were interviews and observation. The results of the interviews and observations were analyzed by data reduction, data presentation, and drawing conclusions. The preliminary study results show that the implementation of SOP in the logistics and distribution department at CV. Sinar Teknik Perkasa has been effective. The preparation of SOPs was carried out by making field notes on mentoring activities and compiling SOP formats. Meanwhile, the implementation of SOP preparation assistance was carried out in six stages, namely the preparation stage, the formation of an implementation team, planning, drafting, testing SOP drafts, and implementing SOPs. SOPs are needed to regulate the quality assurance of organizational management.    

Mathematics is a fundamental science that underpins many aspects of daily life.  Where mathematics can be used as a method of solving problems that we face in life activities, such as in using information, knowledge and seeing and using relationships between objects. Not only that, the important role of mathematics includes the formation and development of rational, logical, systematic and critical thinking skills. In the study conducted by Putrihapsari and Fauziah (2020), Nazir (2014) defines literature study as a research approach that involves evaluating a multitude of literature studies that are pertinent to the research being conducted. This strategy is employed in research as a preliminary stage to organise the investigation by gathering data from literature in the subject, without the necessity for direct involvement. By using the PjBL model, it is hoped that it can cover 21st century skills so that it can improve the quality of students' mathematical literacy skills. Given that students must collaborate from the outset, the Project Based Learning (PjBL) learning paradigm may assist them in developing the skills required to work effectively in groups. In order for students to comprehend the rationale and benefits of the mathematics education they receive in the classroom, this learning paradigm is essential for fostering mathematical literacy.

PG Madukismo is a sugar factory that was established in 1955 and is the only sugar factory in the province of the Special Region of Yogyakarta. This factory is located in Padokan Village, Tirtonirmolo Village, Kasihan District, Bantul Regency, Special Region of Yogyakarta. PT Madubaru, a company engaged in sugar cane processing, is a sugar and spirits factory located in the Yogyakarta area. Companies that produce cane sugar with SHS IA quality. Product defects are often found, resulting in a decrease in quality, therefore it is necessary to carry out quality control. This study uses the Failure Mode and Effect Analysis (FMEA) method to identify failure modes, Logic Tree Analysis (LTA) to determine the consequences of failure arising from failure modes and determine effective preventive maintenance policies for each machine. For the production quality control section, the Statistical Processing Control (SPC) method is used to analyze product defects to determine whether product defects are still within controllable limits or not. While the Failure Mode and Effect Analysis (FMEA) method is used to determine the failure mode in sugar production. For the quality control section on raw materials using the Economic Order Quantity (EOQ), Re-Order Point (ROP), Safety Stock (SS), and Total Inventory Cost (TIC) methods. The conclusion of this study is regarding the results of the analysis and calculations carried out with several settlement methods and there are several causes of production defects from 5 factors, such as: human factors, work methods, environment, raw materials and machines used. And provide solutions to companies in order to reduce defects by controlling product quality.    

Delusions are beliefs held by patients that contradict reality and are entrenched, making them resistant to logical persuasion by others. These beliefs stem from the patient's perception of losing control. A preliminary survey conducted in the maintenance ward of a Mental Hospital revealed cases of schizophrenia with nursing issues related to thought process disorders, particularly delusions of suspicion. The objective of this case study was to assess the efficacy of reality orientation therapy in schizophrenic patients with nursing issues concerning thought process disorders, specifically delusions, within the maintenance ward of a mental hospital. This case study employed a nursing care approach involving assessment, observation, and the implementation of reality orientation therapy over a 6-day period in the maintenance ward of a mental hospital. Following assessment, it was found that the patient expressed suspicion towards family and neighbours, repeatedly stating these beliefs. After implementing strategies targeting delusions I-V, the patient exhibited a return to reality orientation. Through continuous psychiatric therapy, including reality orientation therapy over 6 days, combined with non-pharmacological interventions, delusional behaviours in patients were significantly reduced.

A number of studies related to the politics of criminal law in the Dfrat wetboek van straf recht (RKUHP) have increasingly tightened the state's grip on matters that de facto can be resolved by other types of law such as religion, decency and manners that already exist in society. At that point, efforts to think about the objectives of environmental and natural resource crimes in the RKUHP feel increasingly complicated to think about because this draft seems to be complicated and between various things, can consist of understandings, concepts, paradigms, which are related to and conflict with each other. another. This article uses normative legal research, the author obtains data from library materials which are usually called secondary data, which includes primary, secondary and tertiary legal materials. The author then studies and explores these legal materials and quotes theories or concepts from a number of literature, including books, journals, papers, newspapers or other written works related to the problem under study. This article explains that the position of the RKUHP regarding laws in the field of environment and natural resources is not yet clear, because the RKUHP does not expressly state its position regarding other laws. UU no. 10 of 2004 concerning the Preparation of Legislative Regulations also does not help provide answers because it does not recognize the general and specific designations or categories of laws as well as the requirements to fulfill these categories and this RKUHP is only able to absorb the criminal articles of each law. sectoral law, apart from other parts contained in the law. This means that the codification of this model consciously releases the historical and logical ties between the parts contained in each law.

The purpose of this study is to investigate how retrenchment practices affected the company's ability to recover financially from the Covid-19 pandemic in the years 2020–2022. The population in this study were all (41) hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange with a research sample of 27 companies. Logistic regression analysis was employed as the data analysis technique in this study. The return on assets change index is used to quantify the financial recovery. The assets retrenchment variable is measured using the assets retrenchment ratio formula and the expenses retrenchment variable is measured using the expenses retrenchment ratio formula. Meanwhile, the downscoping variable is measured using the Herfindahl index. The results of this study indicate that assets retrenchment and expenses retrenchment have no effect on financial recovery. Meanwhile, downscoping has an effect on financial recovery.    

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.

Stress can be defined as a physiological and psychological response that occurs when individuals experience pressure or burdens that exceed their ability to cope. Stress in adolescents can be caused by various influencing factors such as academic demands, family problems, conflicts with peers, teenage romance and identity problems. However, teenagers still have a low understanding of the dangers of stress, in addition to the lack of optimal information through public service advertisements, especially for teenagers. The aim of the design is to build an "Electronic Poster for Public Service Advertisements about the Dangers of Stress that is informative, communicative, educative, effective and easy to understand for teenagers aged 10-18 years in Padang City." This design method uses the glass box method, namely a design method that is carried out rationally and logically on the work based on the information obtained, based on: analytical, synthetic and evaluative to get the best solution. The approach uses 5W+1H analysis (what, when, where, who, why, how). Results of designing the main media for Electronic Posters for Public Service Advertisements about the Dangers of Stress in Adolescents and supporting media: leaflets, flayers, social media, x-banners, tote bags, t-shirts and stickers. This design can provide creative thinking visually, informatively, communicatively, educatively and effectively for teenagers aged 10-18 years.

The purpose of this article is to highlight various problems commonly faced by undergraduate students studying mathematics and undergraduate students studying mathematics education in real analysis classes. The Real Analysis course aims to teach students how to: a) understand the fundamentals of mathematical analysis, especially those related to numbers, rows, functions, limits, and derivatives; and b) be able to reason logically and thoroughly and methodically express the conclusions of their reasoning in writing. One of the topics that students studying mathematics and mathematics education programs often think about is real analysis. The author of this study discusses some substitute approaches that can be recommended to assist students in adjusting to face-to-face analysis courses. Lecturers can also attempt to improve quality by implementing various interventions, practicing Lesson Study learning, using RME techniques, and creating a real analysis textbook.

This research aims to investigate the factors that influence companies in carrying out audit switching or changing auditors. Specifically, this research analyzes the influence of audit opinion, size of the Public Accounting Firm (KAP), and audit delay on a company's decision to change auditors. The issue of audit switching is important considering the existence of regulations that require regular rotation of auditors to maintain audit independence. Using a sample of companies listed on the Indonesia Stock Exchange, this research applies a logistic regression model to test the influence of independent variables (audit opinion, KAP size, and audit delay) on the dependent variable, namely audit switching. The data used comes from financial reports and company audit reports.

In a world full of arguments and opinions, the ability to understand the logic of thinking is a strong foundation for creating persuasive arguments. Logical thinking involves using meaningful rules and principles to form reasonable arguments based on available information. The basic principles of logic, such as the identity principle, the contradiction principle, and the refutation principle, are the basis for consistent and correct reasoning. Understanding and avoiding logical fallacies is also important for developing critical thinking and strong reasoning. In argumentation, logic plays an important role in creating strong and convincing arguments. By using strong evidence, assessing relevance, and thinking critically, you can avoid reasoning errors and create stronger arguments. In argumentation and debate, arguments that are based on logic and strong evidence are generally accepted and taken more seriously by opponents and listeners. Therefore, it is important to develop a good understanding of logical thinking and use it effectively to create strong and convincing arguments. Understanding the basic principles of logic will help you identify weaknesses in arguments, evaluate evidence critically, and create more effective arguments. Thus, logical thinking becomes an important basis for creating strong and convincing arguments.

In today's digital era, the ability to write effective and professional academic texts has become a very important skill for students. Writing academic texts is not just about writing, but also about how to convey ideas and arguments in a clear, logical and credible way. This article will discuss several important aspects of writing academic texts, including topic selection, research, organizing ideas, and effective writing. In an era of vast and rapidly developing information, the ability to write high-quality academic texts is the key to success in study and career. Students will not only use these skills in their studies, but also in their future jobs. Therefore, it is important for students to understand and develop their writing skills from an early age. In today's digital era, the ability to write effective and professional academic texts has become a very important skill for students. Writing academic texts is not just about writing, but also about how to convey ideas and arguments in a clear, logical and credible way. This article aims to help students understand and develop their writing skills, especially in an academic context. This article will discuss several important aspects of writing academic texts, including topic selection, research, organizing ideas, and effective writing.

Nowdays, the understanding and knowledge in logic, reasoning, and legal argumentation become moreabsolute necessity not only for civitas academica in philosophy and law but most important for legal practitioners as polices, judges, prosecutors, attorneys, lawyers, and even all members of society whosedealing with legal problems everyday. As apart of generally reasoning, legal reasoning, although have some different characteristics, is attached to valid principles of reasoning such as rules of reasoning, rules of sillogism, rules of inductive probability, and informal fallacies. Thus legal reasoning is not a distinct and separate kind of reasoning from logic as science of how to think rightly, appropriately, and valid (as a branch of philosophy) but rather how to applied rules of reasoning from logic principles to legal problems. This article explores the rules of thinking in induction and sillogism. IRAC (Issue, Rule, Argument, dan Conclusion) model as an application of inductive and sillogistic reasoning in law will to end this article.

The Ministry of Trade's decision making regarding the types of goods that are allowed to enter the country is based on consideration of several threats that have the potential to harm the nation. Three types of goods that are not allowed to enter the country based on Minister of Trade Regulation (Permendag) No. 40 of 2022 include used sacks, used bags and used clothes. The types of goods mentioned in the Minister of Trade Regulation (Permendag) are considered to cause many problems in various sectors of life including economic, social and environmental problems. This research uses the literature review method as an approach to explore and analyze phenomena related to the policy of banning used clothing imports. The research was carried out by searching scientific journals, articles, research reports and other related documents that discuss the consumption of used clothes, its impact and the policies taken by the government in responding to this phenomenon. This decision making is a rational action carried out by the government based on logical thinking and considerations. This prohibition was carried out because of the increase in textile waste in the country, obstruction of the market for Indonesian products and loss of state income which, if left unchecked without regulations, could result in disparities in various sectors of life.

Contraceptive methods are effective methods for delaying and spacing pregnancies and stopping fertility. Decision making in choosing a contraceptive device needs to consider the fertility needs and health conditions of the prospective contraceptive user. This research aims to: 1) To analyze the simultaneous influence of education level, income, husband's support, and the role of family planning officers on the decisions of couples of childbearing age (CCA) in choosing contraception in West Denpasar District. 2) To analyze the partial influence of education level, income, husband's support, and the role of family planning officers on the decisions of couples of childbearing age (CCA) in choosing contraception in West Denpasar District. This data uses primary data with a quantitative approach obtained from interviews and a combination of secondary data. The population of this study was 18,236 thousand people using 100 samples from this population. Data analysis techniques use descriptive statistical analysis, binary logistic analysis, model fit test, multiple linear analysis. These results show that: 1) education, income, husband's support, and the role of family planning officers simultaneously influence the decision to choose contraception in West Denpasar District. 2) education partially has a positive effect on the decision to choose contraception in West Denpasar District. 3) income partially has a positive effect on the decision to choose contraception in West Denpasar District. 4) husband's support partially has a positive effect on the decision to choose contraception in West Denpasar District. 5) the role of family planning officers partially has a positive influence on the decision to choose contraception in West Denpasar District.

In this article, we illustrate the importance of combining logic and Christian faith in everyday life, as well as the challenges and benefits associated with this. This article emphasizes that logic is a powerful tool in strengthening religious beliefs. By using logic, one can critically consider religious teachings and seek a deeper understanding of one's beliefs. This is one of the things that helps a person feel more confident in his faith because he understands the reasons behind that belief. This article shows the challenges faced when combining logic and Christian faith. Sometimes religious beliefs seem to conflict with logic or rationality and can cause internal conflict within a person. The method used is library research based on qualitative methods. This research aims to contribute thinking about the role of logic in the perspective of Christian faith, by reviewing its benefits and challenges.

Logic is a fundamental tool for developing critical thinking and strong analytical skills. For the younger generation, the ability to think logically is crucial in facing various challenges and complexities in the modern era. Logic is not only useful in academic fields but can also be applied in various aspects of everyday life. Through logical reasoning, young people can make more rational decisions, solve problems systematically, and develop effective communication skills.Furthermore, logic is highly important for young people as it equips them with logical thinking skills, which are expected to help develop strong character, enhance competitiveness, and prepare them to become visionary and integrity-driven future leaders.This article aims to reflect the importance of applying logic in the lives of young people and its positive impact. Through this writing, it is hoped that the critical and analytical thinking abilities of young people will increase, encouraging them to think objectively and rationally, improving their communication and argumentation skills, and most importantly, preparing them to face future challenges

Logic and critical thinking are two core aspects of the human thought process. Logic is the ability to construct arguments consistently and accurately, while critical thinking is the ability to evaluate arguments, information, and situations objectively. In the context of decision-making, both concepts play a crucial role in ensuring rational and appropriate decisions. This article discusses the relationship between logic and critical thinking and their impact on the decision-making process. The facts presented here are an in-depth review of the importance of both concepts in the context of effective decision-making. The research methods used include literature reviews from reliable sources and analysis of these concepts.