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The researcher is interested and aims to investigate and analyze the mechanism for handling problematic financing implemented by Bank Sumut Syariah, especially at KCP Kota Baru Marelan. This research adopts a type of field research with a focus on phenomena or symptoms that occur in the field related to problematic financing in Sharia Home Ownership Credit (KPR) products provided by PT. Bank Sumut Syariah, especially at the Sub-Branch Office (KCP) Kota Baru Marelan. The results of this research are based on observation and scientific logical analysis of data collected from the field. Based on in-depth discussions, Bank Sumut Syariah, especially at KCP Kota Baru Marelan, has implemented a mechanism for handling problematic financing by paying attention to sharia principles. This process involves proactive communication, involvement of sharia experts, and customer openness. Customers, as represented by Mrs. Nilam Kurnia, gave positive testimony regarding the bank's approach in handling problematic financing.

The aim of this research is to analyze the impact of household consumption on the inflation rate in Central Kalimantan from 2018 to 2022 using the Granger causality test approach. Data on household consumption and inflation rates in Central Kalimantan province were obtained from the Central Kalimantan Province Central Statistics Agency. The results of the Granger causality test show that there is no causal relationship between household consumption and inflation. This means that changes in household consumption do not have a statistically significant effect on changes in the inflation rate. The unit root test results also show that the two time series data are not stationary and therefore require further analysis. Overall, the increase in inflation in Central Kalimantan from 2018 to 2022 concluded that it did not provide significant pressure to reduce household consumption. However, to maintain regional economic stability in the future, an appropriate response from the regional government is still needed.

This research aims to increase insight into the field of industrial economics, both conceptually and in its application in the development of industrial economics in Indonesia. This research focuses on systems, technology and transactions. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data display and drawing conclusions to obtain conclusions. The results of this research show that the existence of homogeneous industrial concentration and industrial integration will lead to economic growth and can create a new industrial economy.

This study aims to analyze the influence of fundamental analysis and technical analysis on stock purchase decisions of PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO). Fundamental analysis and technical analysis are two approaches that are often used by investors in making stock investment decisions. This study uses a quantitative method with multiple linear regression analysis techniques. Data were obtained through questionnaires distributed to 100 SIDO stock investors. The results showed that fundamental analysis and technical analysis partially have a significant effect on SIDO stock purchase decisions. Simultaneously, both types of analysis also have a significant effect. Fundamental analysis has the most dominant influence on SIDO stock purchase decisions compared to technical analysis. Investors are advised to consider both types of analysis in making stock investment decisions in order to make the right decisions.

According to the large Indonesian dictionary, effective means "able to bring results, successful in use" about efforts or actions. Can mean "already in effect" about laws or regulations. In the service sector, the human element plays a very important role in establishing relationships with consumers because the success of the company is determined by whether or not consumers are satisfied with the services provided. One of the service sectors engaged in fulfilling service needs is KBIH (Hajj Guidance Group). KBIH is a private institution authorized by the Ministry of Religion to participate in guiding the Hajj and Umrah pilgrimages. Where the author chose a research place at KBIH Chairul Umam. In this study the authors have research objectives, as follows 1. To find out the work effectiveness of KBIH Chairul Umam employees in increasing congregation satisfaction. 2. To find out the obstacles and solutions that KBIH Chairul Umam does in increasing congregation satisfaction. This research method is descriptive qualitative, through observation, interview, and documentation techniques. The results showed that 1. KBIH employee work Chairul Umam in increasing Jemaah satisfaction, it is known that the effectiveness of employee work has been carried out properly, namely work quality, discipline, cooperation, reliability, responsibility and utilization of working time. Customer satisfaction on several indicators shows that customers are satisfied with the quality of the product, the quality of service provided by KBIH Chairul Umam. 2. With good employee work effectiveness, obstacles that arise when doing work such as delaying work that can hinder other work can be overcome easily, be it obstacles from within the company or from outside the company. With information from the congregation and smooth communication between employees to employees and employees and superiors carried out to improve effectiveness at work and anticipate and find a way out of the obstacles that arise. The obstacles that arise can be overcome properly due to the quality of work, discipline, cooperation, reliability, responsibility and good utilization of working time so as to create a sense of satisfaction from the congregation.

First of all, let's understand between Islamic education and non-Islamic education. The orientation of Islamic education is when the education system is based on the values, teachings and principles of the Islamic religion, while non-Islamic education refers to an education system that is not based on a particular religion. The problem that arises is when there is an imbalance between these two orientations. Some people argue that the orientation of Islamic education can ignore important aspects of non-Islamic education such as science, technology, arts and culture. On the other hand, there are those who argue that non-Islamic education can ignore the values ​​and religious principles that are important for the majority of Muslims.

An orphanage is an institution that is known by the community to shape the development of children who do not have a family or who do not live with a family and provide social welfare services to orphans by carrying out sponsorship and reducing child neglect, providing substitute parent/guardian services for children. in meeting the physical, mental, and social needs of foster children. This study aims to describe the role of caregivers in fostering social behavior of children at the Annur orphanage in Pasanehan City. The research method used is a descriptive approach with qualitative data analysis. Data collection through observation and interviews. The results of this study indicate that the caretaker of the orphanage has been considered as a family for every orphan where the caretaker of the orphanage has a function as a place to fulfill affection, physical education, and provide a view of life for children as well as a place to hide the values and norms that apply in society.

Inclusive Education is one of the government's programs to realize justice in education. Inclusive education is a form of realizing equal distribution of education without discrimination, both children with special needs and normal children can receive the same education. This research method uses literature studies sourced from books, journals and others. The aim of this research is to find out the challenges faced, among others. ; lack of skills and attitudes of teachers in dealing with special needs children, limited facilities and infrastructure as well as low awareness of parents and the community regarding the rights of children with special needs.  

This article explores the impact of technological advances on elementary school students' cultural and civic knowledge. Even though it provides broad access to information, the negative impacts of technology such as social isolation and lack of direct interaction with cultural diversity make understanding cultural values and citizenship difficult. Reduced social engagement is also a challenge, limiting students' role as active citizens. The proposed solution involves collaboration between teachers, parents, and communities to create an educational environment that balances technology and hands-on experiences grounded in cultural and civic values. This article emphasizes the importance of preparing elementary school students to acquire strong cultural knowledge and a deep sense of citizenship, helping them become active and responsible members of society.

The aim of this research is to determine the theoretical model of curriculum for children with special needs.  This type of research is qualitative in nature with data collection mainly through books and journals as data sources.  The data analysis technique is to use data triangulation.  The research objects are books and journals about children with special needs.  The research results concluded that the theoretical model in adapting the curriculum for children with special needs is quite good because the teaching models used are the regular education model, the open education/natural school model, as well as the home education service model in inclusive education.

Human life coexists with culture, this is because humans always try to maintain their existence in life that requires them to always be in contact with the surrounding environment. It is important for schools to reintroduce the values of local wisdom so that they can continue to strengthen local culture so that it is not lost and abandoned by the community. The purpose of this study was to produce posters of children's literature based on local wisdom sumenep for elementary school students. More specifically, the research will also explore local children's literature sources in Sumenep Regency such as legends, folklore, and fairy tales to be published in posters and then used as reading material for children's literary literacy. The method used in this study is developmental research. Development research focuses on developing systems, models, media, and products. This study used a 4-D model developed by Thiagarajan, Semmel, & Semmel (1974: 5). The development product in the form of children's literature posters based on local wisdom Sumenep aims to internalize the values of local wisdom to elementary school students through classroom learning. The test subjects in this study were grade IV students at SDN Ellak-Laok IV.

The aim of this research is to find out about teachers' aspirations for ABK. The method used in this research is a literature review or literature review. Literature study is a research design used to collect data sources related to a topic found in the field. Data collection for the literature study was carried out using the Google Scholar search tool. The screening results were appropriate and needed, there were 3 National Journal articles based on the articles found and analyzed. The results of this research found that teachers are so important for ABK that they hope to be able to help them develop their potential despite the shortcomings they experience. Teachers' aspirations for children with special needs with low school interest are the key to educational success, with the right support, appropriate training, and close collaboration between all parties involved better inclusive education can be realized, ensuring that all children have the opportunity to learn and develop appropriately. its potential.

The aim of this research is to analyze disorders, confounding factors, approaches to dealing with them and educational service models for children with emotional and behavioral disorders. This research was motivated by various cases related to the low level of education of children with special needs, many of whom even experienced discriminatory treatment. The research method used is descriptive with data collection techniques in the form of a literature review of references relating to the various symptoms observed. The collected data was analyzed descriptively and qualitatively so that differences in the characteristics and models of educational services provided to children with special needs and emotional and behavioral disorders were visible. The research results show that children with emotional and behavioral disorders show characteristics such as intelligence and learning ability, social and emotional traits, as well as immature and withdrawn behavior. Models of educational services for children who experience emotional and behavioral disorders can be grouped into three, namely. differentiated education services, integrated/integrated education services, and inclusive education using individual and group approaches.

Inclusive education is a process of responding to the diverse needs of all students. Various efforts can be made through changes and modifications in content, approaches, structures and strategies that can accommodate the needs of all students according to their age group. Implementing inclusive education requires schools to make adjustments in terms of curriculum, educational infrastructure and learning systems that are tailored to the individual needs of students, including assessing learning outcomes and determining grade promotion. The diversity of characteristics of students in inclusive schools certainly opens up opportunities for a very varied learning outcomes assessment system in determining grade promotion. The assessment system for learning outcomes for children with special needs has so far been the same as for other students. The assessment system commonly used in determining grade promotion for students in inclusive schools is based on the achievement of mental skills.

The purpose of this study was to describe and analyze the implementation of structured and unstructured midterm exams (daily tests) in two different schools. The selection of the right evaluation method is a determining factor in assessing learning outcomes. The selection of the right evaluation method plays a crucial role in assessing learning outcomes. In the face of the complexity of unstructured evaluation, it is important to understand how educational institutions can develop and implement effective evaluation strategies. This study used a qualitative approach with a case study research type (Case Study) with a research focus in two different institutions. Data collection was carried out by observation, interviews, and documentation. The results of the study showed that structured midterm exams and unstructured midterm exams have their own advantages and disadvantages. Structured midterm exams can provide more accurate and accountable test results. However, structured midterm exams can make it difficult for students to understand the material presented by the teacher. On the other hand, unstructured midterm exams can encourage students' enthusiasm and diligence. However, unstructured midterm exams can make students stressed and anxious because they do not know when the midterm exam will be held.

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.

One of the causes of delays in the publication of financial reports is the process of completing audits by accountants which takes quite a long time, which is called audit delay. Company size is one of several elements that can influence audit delay. The purpose of this study is to investigate how firm size affects audit delay. Using secondary data from the websites www.idx.co.id and the official websites of the companies, the research method used is descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determination coefficient test, significant F model test, and the significance test of independent variables (T-test). Purposive sampling was utilized to determine the sample size, which came out to be 207 in the non-cyclical consumer business sector company listed on the Indonesia Stock Exchange for the 2020–2022 period. The study's findings show that the audit delay is significantly impacted negatively by the company's size. The implication is that there is a significant influence of company size on audit delay.

This research examines village financial management in Bluri Village based on Minister of Home Affairs Regulation Number 20 of 2018 in Bluri Village, Solokuro District, Lamongan Regency. The aim of this research is to determine the implementation of village financial management. This research method uses descriptive qualitative, the researcher uses a case study approach in Bluri Village, where the research informants are village officials. Observation, interviews, and document study are the data collection methods used in this research. Data analysis includes data organization, which is done by organizing the data that has been collected during the research so that it is neater. The conclusion of this research is that the implementation of village financial management in Bluri Village is broadly in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from the planning, implementation, administration, reporting and accountability processes, although there are several things that are still not in accordance with the target time.