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This study examines the strategies and implications of online learning for children with intellectual disabilities during the COVID-19 pandemic. Children with special needs, including those with intellectual disabilities, require education tailored to their unique needs. This research uses a literature review method, prioritizing research articles published in the last 5 years to gather relevant data on distance learning and effective strategies for children with intellectual disabilities. The COVID-19 pandemic has forced a shift from face-to-face to online learning, posing significant challenges for children with intellectual disabilities who have difficulty with logical thinking and require direct interaction to understand material. Online learning offers advantages such as time flexibility and the use of technology, but also has drawbacks such as a lack of direct interaction, resulting in a limited understanding of the material. Parents play a crucial role in supporting children during online learning, but they face challenges such as limited knowledge and motivation from the child. This study found that parents often struggle to explain material to their children and maintain their learning motivation. To overcome these obstacles, recommended strategies include the use of simple language, repetitive explanations, and real-life examples. Online learning also brings children and parents closer, allowing parents to better understand their child's nature and create a closer relationship. In conclusion, support from family and teachers is essential to enhancing the effectiveness of online learning for children with intellectual disabilities, and adapting appropriate strategies can help overcome various challenges encountered during the online learning process during the pandemic.

The purpose of this study was to determine the effect of fee audit, audit tenure, audit rotation, and KAP reputation on audit quality. The research population is all manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 22 manufacturing companies that met the predetermined criteria to be sampled throughout the study period. The sampling methodology used in this study is purposive sampling. The methodology used for data analysis in this study is logistic regression analysis. Secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and each sample company were used for this study. The data collection process includes documenting information and analysis using the SPSS 25 application program. The research results show that audit fees have a positive but not significant effect on audit quality, audit tenure has a statistically insignificant negative impact on audit quality, audit rotation has a statistically significant positive impact on audit quality, and KAP reputation has a statistically significant positive impact on audit quality, according to the research findings.

Logic is a branch of philosophy that discusses the rules, principles, laws and methods or procedures in achieving knowledge rationally and correctly, it is also a way to gain knowledge by using reason, words and language that is done systematically. Logic can be systematized into several groups depending on which perspective we see it from, seen from its quality logic can be divided into two namely naturalist logic (natural logic) and artificialist logic (scientific logic). Reasoning is a thought process in drawing a conclusion in the form of knowledge. Humans are essentially beings who think, feel, behave, and act. His attitudes and actions are based on knowledge gained through feeling or thinking activities. Reasoning produces knowledge that is associated with thinking activities. Reasoning is a thought process in drawing a conclusion in the form of knowledge. So reasoning is one or a process in thinking that combines two or more thoughts to draw a conclusion to get new knowledge. Nowadays, understanding and knowledge of logic, reasoning, and argumentation are increasingly needed not only for academics but also for members of society who deal with problems, especially technology, every day. Most of Indonesia is vulnerable to the spread of hate speech and fake news in cyberspace. This fake news often contains elements of hate speech against certain groups, such as ethnicity, religion, race, or class (referred to as SARA), which can trigger division and conflict in society.

The aim of this research is to understand the approach to Islamic education that is applied, and to find out the similarities and differences in views about Islamic education from KH's point of view. Ahmad Dahlan and KH. Hasyim Asy'ari. Both are persuasive specialists in Islamic education. KH. Ahmad Dahlan and KH. Hasyim Asy'ari has been successful in terms of tracking training. Among his thoughts in the development of education are speculation, speculation, tadaruj and progress, which are still involved in direction in the field of education as a whole. It is hoped that this study can provide an overview of the aims of KH's thinking. Ahmad Dahlan and KH. Hasyim Asy'ari is concerned with the idea of ​​Islamic teaching and understands the importance of the idea of ​​Islamic education both for general education. The research technique that the author uses is subjective qualitative through examination by collecting information and collecting diaries, logical articles, books and related sources related to the exploration point. From the investigations that have been carried out, it is clear that there is a connection with KH's ideas. Ahmad Dahlan and KH. Hasyim Asy'ari regarding Islamic education with general teaching, which, among other things, is illustrated by comparing the idea that the fundamental object of education is humans. Where humans consist of several important components that are interconnected and cannot be separated.

The school of Kalam science and its respective main points of thought. Kalam science, or Islamic theology, is a scientific discipline that discusses Islamic beliefs using rational methods and logical argumentation. This article discusses various schools in Kalam Science and their respective main points of thought. Some of the main schools in Kalam Science include:• Mu'tazilah: Mu'tazilah believed that the human mind is capable of understanding Islamic teachings rationally and that human actions are free. • Asy'ariyah: Asy'ariyah believes that human reason needs to be assisted by revelation to understand Islamic teachings and that human actions are not completely free. • Maturidiyah: Maturidiyah believes that human reason has an important role in understanding Islamic teachings, but revelation remains the main source knowledge.• Salafiyah: Salafiyah believes that the main source of Islamic knowledge is the Koran and Hadith, and that the use of reason in understanding religion must be limited. This article explains the differences in views between these schools in various theological aspects, such as the nature of God, free will, and destiny.

The current of globalization has made technological and digital developments change the way business and communication are carried out. The digital era is currently the foundation of the business world and opens up new opportunities, including expedition delivery services or what can be called logistics. The expedition delivery service itself not only plays a role in delivering packages to the customer's hands but also must gain the customer's trust so that the customer has an interest in using the delivery service again. The aim of the research is to determine customer satisfaction in using expedition delivery services. The research used is descriptive qualitative research, using an approach that involves collecting relevant data sources, such as journal articles, books, publications and so on. The research data obtained is then analyzed systematically so that they can be continuous with each other in increasing satisfaction with the use of delivery services.

Surabaya Industrial Estate Rungkut (SIER) is a company that develops and manages industrial estates located in Surabaya, East Java, Indonesia. Established in 1991, PT. SIER has become one of the important industrial centers in the East Java region. The main focus of PT. Surabaya Industrial Estate Rungkut (SIER) is to provide complete and high-quality infrastructure to support various types of industries, ranging from manufacturing to logistics. The purpose of this research is to analyze the implementation of green economy and environmental accounting in the business strategy of PT. Surabaya Industrial Estate Rungkut (SIER), an industrial estate development company in Surabaya, Indonesia. Green economy and environmental accounting are important approaches for companies to achieve sustainability goals and corporate social responsibility.

The problem of illegal logging in Indonesia is no longer new. The number of illegal logging cases makes Indonesia one of the countries with the highest number of illegal logging cases in the world. This research aims to understand and examine law enforcement against illegal logging crimes. The method used in this research is the normative juridical method, which is research that aims to find and formulate legal arguments through analysis of the main problem by conducting library research and analyzing primary and secondary legal materials. The analysis is carried out by studying laws and regulations and other literature such as books, journals, and research results related to law enforcement against illegal logging crimes. Violators can be subject to imprisonment, administrative sanctions, and payment of compensation, but often the criminal sanctions imposed do not have a deterrent effect. Therefore, the government must increase supervision in the eradication of illegal logging, especially in vulnerable areas that are often targeted by illegal logging perpetrators.

The background to this research is that the speaking skills of grade 4 students are still lacking because many students are still embarrassed to answer questions given by the teacher and are also lazy to express opinions during lesson discussions and when called to come forward, they are asked questions and do not want to answer. Apart from that, speaking fluency, accuracy of word choice, sentence structure, logic or reasoning and communicativeness or eye contact are still relatively low. The aim of this research is to determine the implementation of speaking skills using the sociodrama method and to determine the factors inhibiting the use of the implementation of speaking skills using the sociodrama method in PAI subjects at SD N 09 Paninggahan. This research uses a qualitative approach. With data collection techniques through observation and interviews. The key informants are class IV students and the supporting informants are PAI teachers and class teachers. Data analysis in this research involves data reduction, data display, and then conclusions. Based on the research results, it was found: (1) The implementation of students' speaking skills using the sociodrama method in PAI subjects at SDN 09 Paninggahan, Solok Regency has been implemented well. This shows that in sociodrama students are fluent in speaking, students are precise in choosing words, students are in sentence structure. sociodrama is categorized as very good, students' logic and reasoning are also very good, and students' communicativeness and eye contact. (2) Factors Inhibiting Students' Speaking Skills Using the Sociodrama Method in PAI Subjects at SD N 09 Paninggahan, Solok Regency include students experiencing concentration problems, fear of making mistakes, shame and lack of self-motivation, but the most dominant is that students feel afraid of doing mistakes due to nervousness.

In science and science learning, the emphasis is on concepts related to people's lives and the environment. Students are expected to have basic abilities for logical and critical thinking, curiosity, inquiry, problem solving, and skills in social life. The humanistic learning model views students as subjects who are free to determine the direction of their lives. Students are directed to be fully responsible for their own lives and also for the lives of others. In this research, researchers used a qualitative research approach. Several approaches that are worth using in this method are dialogical, reflective and expressive approaches. The dialogical approach invites students to think together critically and creatively. The teacher does not act as a teacher who only provides material intake that students need as a whole, but the teacher only acts as a facilitator and dialogue partner. The population in this research is all teachers and students. Meanwhile, the samples taken in this research were school principals, science and science teachers and students. Humanistic education in science and science learning is an alternative in realizing education that has a very significant influence on future generations. Applying humanistic education in learning can increase students' intrinsic motivation. So that students tend to be enthusiastic and involve themselves actively in learning when they are listened to, appreciated, cared for and treated well. Applying humanistic education to the science and science learning process grade V at SD Negeri 050728 Tanjung Pura can be done using procedures such as planning, implementation and evaluation.

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.