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This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recognition. The findings revealing how ROA, Financial Distress, and Return to Equity Ratio influence Firm Value within the examined context. These insights provide valuable implications for financial management strategies and decision-making processes, particularly in navigating complex financial landscapes.  

This study aims to determine the influence of transformational leadership style and compensation through mediating variables of organizational commitment to employee performance CV Multi Warna Grafika Semarang, with saturated sample collection techniques taken based on non-probability sampling techniques. Data analysis was carried out using the Partial Least Square (PLS) method using SmartPLS 3 software. The results showed that transformational leadership style affects employees' organizational commitment. Compensation affects the organizational commitment of employees. Organizational commitment affects employee performance. Transformational leadership style has no effect on employee performance. Compensation has no effect on employee performance. Transformational leadership styles influence employee performance mediated by organizational commitment. Compensation affects employee performance mediated by organizational commitment.

This research is entitled "scientific article collaboration on library collection development". The purpose of this research is to find out how the collection development process is carried out in the library in particular. This study uses a qualitative research design. By collecting primary data, secondary and literature review. Data analysis techniques using data presentation, drawing conclusions. The results of this study. This shows that collection development is an important and vital activity in the library. There is no library without collections, both print, non-print and electronic collections to meet their various information needs. Library collection development is very important for library growth, therefore it needs to be continuously evaluated to assess their strengths and weaknesses. This process will lead to the removal of material that is no longer relevant. Given the shortage of books in libraries and based on the premise that no library is independent, libraries engage in inter-library lending or sharing of resources. Information Communication Technology based on on-line access related to collection development in developed countries.

One of the causes of MMR and AKB in Indonesia mostly occurs due to hypertension (25%). Prevention of preeclampsia is by screening pre-eclampsia in pregnant women at >20 weeks gestation. The role of cadres is very important in helping midwives to detect high-risk pregnant women. The purpose of the study was to determine the effectiveness of health education on the use of pre-eclampsia screening on cadre skills in detecting high-risk pregnant women in posyandu working areas of Tanta Health Center. This research method includes experimental research using pre-experimental designs type Pretes-Posttest Design. The population is posyandu cadres for pregnant women and toddlers in the Tanta Health Center work area as many as 80 people with sampling techniques with Quota Sampling as many as 40 respondents. The data analysis technique uses the Wilcoxon signed Rank test. The results showed that there was a difference between cadres' skills in detecting high-risk pregnant women before and after health education about the use of pre-eclampsia screening.

This research was backgrounded by the efficiency of CV's production division. Dijawa Abadi is low compared to other divisions that are already included in the efficient division. Employee performance is the result of a process that refers to and is measured over a period of time based on predetermined terms and agreements. The purpose of this study is to determine the Effect of Motivation, Work Environment and Compensation on Employee Performance through Job Satisfaction as an Intervening Variable in CV. Dijawa Abadi, by taking a sample of respondents through alumni as many as 152 employees of the CV production department  Dijawa Abadi. The number of samples was taken using sampling techniques using nonprobability sampling methods. Data analysis was carried out using the Partial Least Square (PLS) method using SmartPLS version 3 software.  The results showed that Motivation, Work Environment and Compensation affect Employee Performance through Job Satisfaction.

: The Satahi Suga Suga Savings and Loans Cooperative operates in the field of lending and borrowing funds. In other words, managing funds as well as possible is the main focus of the activities of the Satahi Suga Suga Savings and Loans Cooperative, because to assess the effectiveness of managing its funds the Satahi Suga Suga Savings and Loans Cooperative cannot use one financial measure, namely profitability alone, but must also involve evaluating various aspects. The research aims to determine the effectiveness of managing the funds of the Satahi Suga Suga Savings and Loans Cooperative for 2021 based on the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20/Per/M. KUKM/XI/2008 concerning aspects of capital, aspects of productive asset quality, aspects of liquidity, aspects of independence and growth. The subject of this research is the Satahi Suga Suga Savings and Loans Cooperative where the object of evaluation is the management of KSP Satahi Suga Suga funds. Data analysis techniques in this study used descriptive analysis. In this study data was collected through the documentation method. From the results of the study, the soundness level of cooperatives is included in the "Quite Effective" category with a total score of 56.75 out of a total score of 100. If assessed from guidelines for evaluating the effectiveness of fund management, it has a score of 56.75 which is in the total weighted score of 40-60 with the predicate less effective.

Digital technology is a type of technology in which computer systems and automated systems usually replace a lot of human labor in the process. This study aims to determine the role of digital technology in Bank Sumut Syariah Hamparan Perak Sub-Branch to make it easier for customers to make transactions during the Covid-19 pandemic. This study uses a descriptive qualitative approach. Techniques and data collection using structured interviews and using secondary data obtained from PT. SOP data. Bank Sumut Syariah Sub-branch of Overlay Silver and so on. The results of the first research on the role of digital technology provide convenience in using mobile banking during the Covid-19 pandemic which has a good impact related to increasing the number of customers. The results of the second study are constraints on the role of digital technology in making it easier for customers to make transactions during the Covid-19 pandemic regarding the limited internet or not yet entering rural areas. Suggestions and input for Bank Sumut Syariah Capem Hamparan Perak can improve the network by using wireless mobile banking which is prepared as early as possible, where if there is a network failure, the convenience of customer transactions will not be disturbed at all.

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.

This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.

The background of this research is due to the phenomenon of students' lack of interest in participating in cosmetology student day activities after the COVID-19. This can be seen from the lack of enthusiasm of students during the learning process. This study aims to identify and describe the factors that influence students' interest in student day cosmetology activities after the COVID-19. This type of research is descriptive quantitative using survey methods. The population of this study was 25 students of class XI who participated in cosmetology student day activities. The sample selection used a census/total sampling technique where all members of the population were used as research samples. Data collection techniques using observation, interviews and questionnaires with the Likert Scale model. The results showed that students' interest in cosmetology student day activities after the COVID-19 was in the moderate category, which was 48%. The indicator with the highest percentage influencing students' interest in student day cosmetology activities after the COVID-19, namely the motivational indicator included in internal factors was in the moderate category at 60%. Meanwhile, school environment indicators which are included in external factors in influencing students' interest in participating in cosmetology student day activities after the COVID-19 pandemic are in the moderate category at 52%

This research is based on the philosophical values ​​contained in the Majapahit architecture house in the village of Sentonorejo, Mojokerto. The aims of this research are: 1) To find out what symbols are contained in the Majapahit architectural house; 2) To find out the meaning of the philosophy contained in the symbol of the Majapahit architectural house. The method used in this research is qualitative method. Data collection techniques used are interviews, documentation, observation. The results of this study that the architecture of the Majapahit house is part of the building using pressed red bricks. The meanings in the symbols of the Majapahit architectural house in the village of Sentonorejo, Mojokerto include ridge (the existence of a person's belief in the house), ukel (the crown or in the Javanese language has the philosophical meaning of an oversized hat), bricks (contained in a stone). brick is part of the sacred building material).

In itsiiefforts to improveiipublic servicesiiin the fieldiiof urbaniitransportation, the Departmentiiof Transportation isiirequired toiimaximize itsiirole, namely as a policy maker (regulator), facility provider (facilitator), and as a supervisor (evaluator). As intended, the target to be achieved by the Department of Transportation is the creation of transportation services that are effective, integrated, sufficient capacity, affordable rates, orderly, orderly, smooth and fast, safe, secure, easy, timely and comfortable and efficient in a unified national transportation network. . This study uses aiidescriptive researchiimethod with a qualitativeiiapproach. Sourcesiiof data usediiare primaryiidata and secondary data. Dataiicollection techniquesiiwith observation, interviewsiiand documentation. Theiiresearch instrumentsiiused were theiiresearchersiithemselves, interviewiiguides, andiifield notes.ii Theiiresults of this study are (1) Pekalongan CityiiTransportationiiService has an important role as an agency that handles the transportation sector in general. Iniiconnection with efforts toiiimprove services to theiicommunity, one of the efforts made by the Pekalongan City Transportation Service is to improve services to theiicommunity in the field of city itransportation services, (2) In an effort to improve services, the community's response to city transportation services in Pekalongan City reaped positive and negative responses. (3) There are supporting factors as well as inhibiting factors from the Pekalongan City Transportation Service in improving public services in the field of urban transportation. Supporting factors include, adequateiiresource capabilities, the communityiiis required to playiian active role suchiias using cityiitransportation in an orderlyiimanner andiinot stoppingiipublic transportationiiin anyiiplace, asiiwelliias providingiiadequate facilitiesiiand infrastructure. Whileiithe inhibitingiifactors are related to competition in theiibusiness worldiibetween publiciitransportationiiand privateiivehicles and theiiexistence of other transportationiiservices.

This study examines the effectiveness of using audio media in improving the memorization of short surahs. This research employs a qualitative descriptive approach with data collection methods including observation, interviews, and documentation. The data sources consist of Islamic Education teachers, classroom teachers, and 33 students. Data analysis techniques were conducted through (1) data reduction, (2) data presentation, and (3) conclusion drawing. Data validity was checked through four steps: 1) Credibility, 2) Dependability, 3) Confirmability, and 4) Triangulation. The results show that the effectiveness of using audio media in improving the memorization of short surahs at Madrasah Tsanawiyah An-Nur Monano Gorontalo is significant. Teachers were able to provide good short surah memorization materials to students, enabling them to memorize the surahs perfectly and fluently. Additionally, teachers were able to impart the understanding to students that memorizing short surahs is beneficial. Besides the fact that many students liked the media, they felt helped in repeatedly reviewing the memorized short surahs fluently and correctly. Thus, audio media is considered effective in facilitating the memorization of short surahs, with a high degree of effectiveness, as evidenced by the following grades: A- 36.36%, B+ 54.54%, C 3.03%, and 6.06%.

Research objectives: 1) To find out the arrangement of slums through restoration (rehabilitation) in Oimbo Village, Bima City? 2) To find out the arrangement of slums through rejuvenation (revitalization) in Oimbo Village, Bima City? 3) To find out the arrangement of slums through resettlement (relocation) in Oimbo Urban Village, Bima City? This type of research is descriptive qualitative. Data collection techniques are interviews, observation, and documentation. Informants in this study included the Head of Kelurahan and staff/employees and community leaders in Kelurahan Oimbo Kota Bima. Determination of informants in this research the author uses purposive sampling technique. The analysis technique used is descriptive qualitative analysis, which starts from data reduction, data display, and verification and conclusion making. The results of the research are: first, related to the arrangement of slums through restoration (rehabilitation) in Oimbo Village, Bima City, has been carried out well according to the needs of residents. Second, the arrangement of slums through rejuvenation (revitalization) in Oimbo Village, Bima City, has been carried out well according to the needs of the residents. Third, the arrangement of slums through resettlement (relocation) has been carried out well according to the needs of residents.

This article investigates the ways in which religious education can integrate values of tolerance and moderation in an attempt to develop students into moderate and tolerant members of society. This study uses a comprehensive research process to investigate teaching strategies such as value-based learning, contextual, collaborative, dialogue, and simulation techniques. Based on the results of the analysis, applying these principles discourages extremism while fostering tolerance and respect for one another's differences. By encouraging values of diversity and balance, Islamic religious education contributes to the development of moral character and social harmony.  

The objectives of this study were out find responsiviness patient at the regional hospital Pratama of Pangkep island regency. This study uses a type qualitative descriptive with as many as 8 informant taken by purposively. Data collection techniques use observation, interviews, and documentation. Data analysis is carried out systematicly, namely data reduction, data presentation, verification, and conclusions The results of the study indicate that responsiviness is in service at the regional general hospital Pratama Pangkep Island regency consists of (3) three: (1) the ability to respond to the behavior and good respons. This is seen from modestly, friendliness, justice shown in serving; (2) the speed of service which is based on service time every day and the agility of the officer has not run smoothly in accordance with the stipulated conditions. This is because at the time of service there are still officier who are slow to handle; (3) the accuracy of service is based on service procedures and the accuracy of the officers is good. This can be seen from the accuracy of the officier and there no mistake in the service in other words the officier provides services according to the wishes and services carried out in accordance with established procedurs.

This study aims to investigate the interplay between good governance, earnings management, tax compliance, and firm longevity in fostering sustainable futures for organizations. Employing a qualitative research design, the study utilizes semi-structured interviews with key stakeholders from a diverse range of firms. Sampling techniques involve purposive sampling to ensure representation across industries and organizational sizes. Data analysis adopts thematic analysis, allowing for the identification of patterns and themes within the qualitative data. The findings reveal intricate relationships between governance practices, earnings management strategies, tax compliance behaviors, and long-term firm sustainability. Insights from this study contribute to the understanding of how organizational practices influence sustainability and inform policymakers and practitioners on fostering responsible corporate behavior for long-term viability.

The research is  motivated by the meaning of the symbols contained in the architecture of packaged village houses in Pekelingan Village, Gresik District, Gresik  Regency. The aims of this study is; 1) To find out the architectural symbols contained in the Kampung Kemasan House; 2) Indetify the meaning of the symbols in the architecure of the Kampung Kemasan House in Pekelingan Village, Gresik District, Gresik Regency. This research uses qualitative methods using a descriptive approach and for data collection techniques using interview, observation, and documentation methods. The results of this study show that the Kampung Kemasan house building is a building whose architecture is influenced by Europeans, Chinese, and Arabs. The meaning of symbols contained in the architecture of the Kampung Kemasan house building in Pekelingan Village, Gresik District, Gresik Regency includes doria pillars (sturdy, magnificent and monumental), tendrils (hope containing prayers), piles of bricks (ornamental variety), octagon / squares floors (prosperity, victory), flora/climb symbols (strong and confident establishments), double doors (ornamental varieties), spear fences (strength), spear fence (strength), fatma flower (beauty,loyalty), Red color (prosperity, luck, benevolence and courage).

Abstract. Market transactions work based on the price mechanism. However, overall. The effect of the ups and downs of supply on prices depends on the availability of goods. Prices of goods in the Soppeng central market often change or are unstable, sometimes rising and sometimes falling, these changes are not based on demand or supply factors but depend on situation and condition factors. This research was conducted to find out how Ibn Khaldun's thoughts regarding the price mechanism were realized or not in the Soppeng central market. The type of research used in this study was a qualitative descriptive method. The data in this study were obtained from primary data and secondary data. The data collection techniques used were observation, interviews, and documentation, while the technique used to determine informants was purposive sampling. The data is using description and comparison techniques. The results of this study indicate that: 1). The price mechanism in Ibn Khaldun's thought is influenced by supply and demand, labor value, purchasing power, and the government. 2). In setting prices, traders in the Soppeng central market are based on the quantity of goods demanded by consumers, the price of the goods themselves, transportation costs, the quantity of goods available, prices set by other traders, and according to the ability of the buyer. 3). Ibn Khaldun's thoughts regarding the price mechanism are appropriate or realized in the Soppeng central marke     Keywords: Price Mechanism, Ibn Khaldun's Thought.

Criminal provisions in a statutory regulation are certain doses or remedies as a means of achieving the formulated goals. The purpose of this article is to examine and analyze the inconsistency of the material content of the criminal provisions against the formulation of the objectives of legal certainty in the Law of the Republic of Indonesia No. 3 of 2020 concerning Mineral and Coal Mining. The research method uses a normative juridical method. Secondary data in the form of primary legal data on laws and regulations related to the criminal provisions of the Minerba Law is elaborated so that the adequacy of the content of the criminal provisions is able to test the clarity of the objectives of legal certainty. The results found that there were inconsistencies in criminal provisions as a means of achieving goals in the formulation of guaranteeing legal certainty. The application of Article 162 of the Mineral and Coal Law is subjective and tends to criminalize members of the community around mineral and coal mining. This fact proves that the objective of legal certainty is objective, ambiguous with subjective criminal means. The main article of criminal provisions in the Minerba Law is Article 158 which is systematically constructed with Article 35. Basically, the criminal provisions are used as the legal regime for licensing in the strategies and techniques of government control and control in the mineral and coal sector.