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The purpose of this study is to evaluate the readiness of cooperatives at the Al-Mu'awanah Islamic Boarding School in applying for halal certification for each of their goods. The results of the knowledge of cooperative management about UUJPH are 81% in the good category, SJH knowledge is 90% in the good category, and HACCP knowledge is 85% in the good category, measuring the level of adaptation of cooperatives to halal-certified cooperatives at the Al-Mu'awannah Islamic Boarding School, with 85% in the good category and ready for halal certification. With this readiness, Al-Mu'awannah Islamic Boarding School is believed to be able to provide the best halal product services to customers and the surrounding community.

The high interest in packaged food products in Indonesia, as a country with a predominantly Muslim population, requires halal packaged food products in accordance with Islamic law to use its products. Therefore, even though every product has a halal logo for consumer safety, the presence of a halal label on packaged food can influence consumer buying interest in purchasing packaged food products. The purpose of this research is to find out how Muslim consumers buy interest in packaged food products that do not have halal certification. The method used is descriptive analysis method and the results obtained are analyzed qualitatively. Data acquisition resulted from questionnaires distributed randomly to people who are Muslim. The results of the study show that the public's understanding of halal label certification is quite good. Halal label certification is a very important element in a packaged food product. Every food product must include a halal label. The issuance of halal label certification is sufficient to influence people's decisions in buying packaged food products, with the existence of halal label certification it gives a sense of security and confidence to the public in buying packaged food.

In economic activities, welfare is the main thing for the community. This welfare can be seen by the ability of the community to fulfill their daily needs. Micro, Small and Medium Enterprises are productive businesses that are owned and managed by individuals or business entities that have met the criteria as micro-enterprises. With the existence of MSMEs, fulfilling these needs becomes more easily accessible to people throughout Indonesia. This study aims to analyze the role of Micro, Small and Medium Enterprises (MSMEs) in the economy. MSMEs have an important role in creating economic growth, employment, and reducing social inequality. In this journal, we present a comprehensive literature review on the contribution of MSMEs to the economy and the factors that influence the success of MSMEs. We also discuss policy initiatives that support the development of MSMEs and provide recommendations for increasing the role of MSMEs in the economy.   Keywords: The Role of MSMEs, State Economic Welfare, Community Welfare  

The calculation and recovery of production costs is greatlypinfluenced by the application of the method. As a result, production costs will show the actual value. This research was conducted at MSMEs in Sidoarjo, especially those engaged in pecel seasoning processing. This study aims to analyze the method of determining the cost of goods sold and cost allocation applied by MSMEs in Sidoarjo by calculating production costs according to the full costingrmethod. The type of4data used is qualitativeydata presented in descriptive or description form and quantitativerdata presented in numerical form. The source of data is primarysdata obtained from interviewszconducted with pecel seasoning business managers in Sidoarjo and secondary data derived from literaturepstudies and other publications that support the writing of this research. The results explain that the full costing method is suitable for analyzing production costs because it includes all general costs, fixed costs, and variable costs in the production9process.

Poaceae which is characterized by woody stems, segmented reeds, with a hollow book in the middle, yellow, green or purple outer skin. Young stems are always covered with a very tight sheath, hairy brown or blackish, the sheath will fall off as the length of the stem grows. Plant inventory aims to determine the potential and benefits of a plant so that it can be used as a literature study for everyone. There are 4 species of plants found in Cibiru Hilir, namely lemongrass, rice, love grass, and bamboo trees. The morphological identification carried out can be seen through individual observations which are then compared with the literature.

The purpose of this study is to determine the effect of the economic recession resulting from an increase in interest rates on sales, cash flows, and stock prices of property companies listed on the Indonesia Stock Exchange. This study examines the impact of the economic recession on sales, cash flow, and stock prices before the issue of the economic recession in the Q3 2022 period and after the recession issue appears in the Q4 2022 period. The measurement of cash flow and sales takes data from financial reports, while stock prices use the closing price of shares. This study uses a sample of property companies that have published their financial reports on the Indonesia Stock Exchange. The analysis of this study uses multiple linear regressions with the help of (Statistical Package for Social Science) SPSS 25. The results of this study indicate that (a) sales of property companies in Indonesia affect the issue of economic recession. (b) operating cash flows of property companies in Indonesia affect the issue of global economic recession (c) stock prices of property companies in Indonesia have no effect on the global economic recession.

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence

The global era with the rapid and great advancement of information system technology, challenges teachers to have the ability to adapt themselves by improving scientific abilities and cutting-edge skills. But the most important thing is the ability to nurture students by sticking to sharia 'and can make them as noble ethical people. Efforts to strengthen tarbiyah and teacher training in Islamic educational institutions must make maximum efforts so that digital technology tools do not lull and deprive students of the right to get full control of teachers. This is the main mission of Islamic educational institutions so that the development of intelligent ethical humans can be reached by Islamic educational institutions. The three strategies that researchers offer in an effort to strengthen the conception of tarbiyah and teacher training in him and apply it to teacher professional performance activities are: (1) Understand and realize the achievement of tarbiyah and teacher goals; (2) Understand and apply the types of education and teaching; (3) Development of teacher soft skills so that they can become role models for students.

This research is motivated by the progress of science, especially in the field of technology which is very fast, along with competition in the industrial sector which is getting tougher where companies have used sophisticated and modern equipment in carrying out their production activities. The research was conducted to examine the Effect of Green Accounting on Economic Performance. The quantitative approach method used uses data processing simple linear regression analysis. Return On Assets (ROA) is used to measure research variables. The sample companies for this research are 7 companies in the mining industry sector and the chemical industry sector which are listed on the IDX for the 2017-2021 period. The results of the study show that the Green Accounting variable has no positive effect on Economic Performance, as tested through the T-Test.

Penelitian ini bertujuan untuk menemukan model penerapan pendidikan karakter gemar membaca melalui program literasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Subjek penelitian terdiri dari kepala sekolah, dan guru. Data dikumpulkan dengan menggunakan instrumen pedoman wawancara, pedoman observasi, dan pedoman analisis dokumen. Teknik analisis data yang digunakan yaitu teknik analisis data model interaktif Miles dan Huberman yang terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa pendidikan karakter gemar membaca melalui Program Literasi Sekolah di SDN 89 Pekanbaru, SDN 135 Pekanbaru, SDN 17 Pekanbaru, SDN 035 Taraibangun dilaksanakan melalui: 1) Fase pembiasaan yang meliputi pembiasaan membaca selama 10-15 menit dan kegiatan lain yang dapat membangun budaya literasi serta pengondisian lingkungan fisik ramah literasi; 2) Fase pengembangan yang meliputi pengembangan kemampuan literasi melalui berbagai kegiatan non akademis serta pengupayaan lingkungan sosial dan afektif sebagai model komunikasi dan interaksi literat; 3) Fase pembelajaran yang meliputi pelaksanaan pembelajaran menggunakan beragam strategi literasi dan pengupayaan sekolah sebagai lingkungan akademis yang literat melalui pengembangan keprofesian.

The purpose of this research is to provide understanding of English phonology to the learners who are new with English phonology. The method used in this research is literature review. This discussion explores the study of English sounds, known as English phonology. It covers important topics for beginners, such as understanding the basic units of sounds (phonemes) and their variations (allophones). The chat also introduces processes like assimilation, dissimilation, and deletion that affect how sounds change in spoken English. Additionally, it explains vowel and consonant reduction, which impact how certain sounds are pronounced. Lastly, the chat provides an overview of classifying consonant and vowel sounds based on their characteristics. By learning about these aspects, beginners can improve their pronunciation, understand different sound patterns, and enhance their overall communication skills in English.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.  

This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.

This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing  

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

This study aims to determine and analyze the effect of profitability, liquidity, and capital structure on financial distress. This study uses a sampling technique that is purposive sampling. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method used is SPSS. The results of this study prove that profitability has a negative and significant effect on financial distress, liquidity has a negative and significant effect on financial distress, but capital structure has no effect on financial distress

This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method. The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value 

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.