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The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

Legal knowledge is very necessary for the creation of legal understanding and awareness of legal awareness for the community. There are several factors that can affect public legal awareness. This community service is expected to provide knowledge and understanding to the community, especially students. With knowledge and understanding of the prevailing legal rules, they will maintain their legal awareness to a higher level.

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

Prediabetes will become a widespread health problem and have a serious impact (emerging epidemic. Prediabetes condition is a condition of a person before suffering from diabetes mellitus which is characterized by an increase in hyperglycemic status above the normal laboratory threshold value, but does not increase in diabetics. The prevalence of diabetes increases every year, data shows 5-14% of prediabetic conditions will become diabetic every year. There has been a shift in the age of people with diabetes, from previously a disease that affects the elderly, to a disease that attacks at a young age. If young age is identical with type 1 diabetes, now individuals are the group of young adults also suffers from type 2 diabetes mellitus. Likewise with prediabetes, the number of young adults who experience prediabetes is increasing every year. Students are a group of young adults who have a combination of risk factors for hyperglycemia. Life such as reduced physical activity because it is not necessary to exercise regularly for a certain period of time such as in the previous education period makes students have a high risk of developing prediabetes conditions. Efforts to detect non-communicable diseases early in the community are expected to help reduce and prevent the incidence of prediabetes that occurs in Kesdam IV/Diponegoro Akper students.

Profesionalisme guru adalah seorang yang bertugas untuk menyampaikan ilmu pengetahuan, kecakapan kepada peserta didik yang bertujuan untuk mengembangkan seluruh aspek pribadi. Masalah yang dihadapi di MI Bina Ihsan Mulia Badung Bali yakni kompetensi profesional yang harus dimiliki oleh seorang guru itu terhambat karena adanya kesenjangan antara teori dan praktik. Hal ini yang mendasari dilakukannya penelitian di MI Bina Ihsan Mulia Badung Bali yang memiliki siswa yang prestasi belajarnya cukup baik. Tujuan dari penelitian ini adalah untuk mengetahui Peranan profesionalisme guru di MI Bina Ihsan Mulia Badung Bali Tahun Pelajaran 2019/2020, dan faktor dalam meningkatkan mutu pembelajaran di MI Bina Ihsan Mulia Badung Bali Tahun Pelajaran 2019/2020. Jenis penelitian ini adalah deskriptif dengan pendekatan kualitatif dengan tiga teknik pengumpulan data yaitu: observasi, dokumentasi, dan wawancara. Hasil dari penelitian ini adalah Peranan profesionalisme guru di MI Bina Ihsan Mulia Badung Bali telah terlaksana dengan baik. Walaupun ada faktor yang tidak dijalankan dengan profesional. Faktor dalam meningkatkan mutu pembelajaran ada 2 faktor yaitu pendukung dan penghambat. Faktor pendukungnya adalah faktor internal guru, kurikulum, dan kepala sekolah. Sedangkan faktor penghambatnya adalah latar belakang pendidikan guru dan ekonomi. ABSTRACTTeacher professionalism is a person whose duty is to convey knowledge, skills to students who aim to develop all personal aspects. The problem faced at MI Bina Ihsan Mulia Badung Bali is that the professional competency that must be possessed by a teacher is hampered because of the gap between theory and practice. This is the basis for conducting research at MI Bina Ihsan Mulia Badung Bali which has students whose learning achievement is quite good. The purpose of this study was to determine the role of professionalism of teachers in MI Bina Ihsan Mulia Badung Bali Academic Year 2019/2020, and factors in improving the quality of learning at MI Bina Ihsan Mulia Badung Bali Academic Year 2019/2020. This type of research is descriptive qualitative approach with three data collection techniques, namely: observation, documentation, and interviews. The results of this study are the role of teacher professionalism at MI Bina Ihsan Mulia Badung Bali has been well implemented. Although there are factors that are not carried out professionally. There are 2 factors in improving the quality of learning, namely supporting and inhibiting. Supporting factors are internal factors of teachers, curriculum, and school principals. While the inhibiting factors are the educational background of teachers and economics.

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

The world of education in indonesia is currently experiencing a change in services due to the covid 19 pandemic and is required to make changes to the way of teaching, and other administrative services in the context of the indonesia education world, the massive changes in services resulting from the impact of the covid 19 pandemic have greatly disturbed students, teachers and parents. They are required to make changes to the way of teaching and learning and guide quickly and accurately.The role of the teacher is now very important because the learning prosess cannot be faceto-face anymore. The teacher must really do everything possible so that students can understand the material presented online.This study aims to determine:( 1) the role of teachers in improving PAI learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak for the 2019/2020 school year, (2) learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak 2019/2020 academic year, (3) inhibiting and supporting factors in the implementation of online learning in Islamic education subjects during the covid 19 pandemic at SD No. 1 Seminyak in the school year 2019/2020.This type of research is descriptive kwalitatif, the informan is determined by purposive method, while the key informants are the principel, religion teacher, home room teacher, students, student guardians and the data committee is analyzed by data reconstruction stages, data presentation, and verification conclusion.The results showed; (1) teachers are require to play a deeper role in online learning during the covid 19 pandemi, the online learning process delivered material through learning videos in the whatsap grop, make google absences from monitoring students to memorize short surahs via whatsapp or video calls to provide motivation and encouragement to students. (2) Pai's study results during the covid-19 pandemic are less than maximal because teachers cannot monitor students directly and many obstacles in online learning. (3) supporting factors in the implementation of online learning, namely, the availability of mobile quota and internet networks. While the inhibiting factor in online learning, namely, aconomi limitations, internet network is sometimes not as stable.

The Digital Report Card (ARD) application is a web-based application system that is expected to be able to change the work pattern of teachers from manual patterns to digital patterns and is expected to make it easier for teachers to make assessments of students even to print report cards and evaluate the value of student learning outcomes. The objectives of this study are; (1) To find out that there is a relationship between the use of the Digital Report Card Application and the performance of Public SD teachers in Tuban Village, Badung 2019-2020; (2) to find out how much the relationship between the Digital Report Card Application and the performance of Public Elementary School teachers in Kelurahan Tuban, Badung 2019-2020. This research is correlational quantitative which is used with saturated sample method with 46 samples. Data collection techniques used as premiere data, observation and documentation as secondar data is to use questionnaires the data is analyzed with the product moment formula. The results showed that it is known that r count 0.293 is greater than r table 0.291. So that there is a relationship between the use of the digital report card application on teacher performance. If interpreted in the table the value of r, the relationship is low or weak. 2) the digital report card application variable (X) has a contribution of 8.6% to the teacher performance variable (Y) and the rest is 91.4% influenced by other factors not examined in this study.

In order to improve the ability to read Arabic texts in elementary school students, the efforts of teachers are needed, especially here, the efforts of Arabic teachers. Because students at the elementary school level still really need guidance in reading and writing Arabic texts. MI Al-Kalam Denpasar Bali is one of the Madrasah Ibtidaiyah in West Denpasar sub-district whichaims to make students ableto read Arabic texts well. Where as in fact the portion of Arabic learning hours in the 2013 curriculum (K13) was only 2 meetings. There for, there search wants try to reveal how the efforts of Arabic teachers in improving the ability to understand Arabic texts at MI Al-Kalam Denpasar Bali. This study aimsto: (1). To find out how the efforts of Arabic teachers in improving the ability to read Arabic text with the mubasyaroh method of grade V students at MI Al-Kalam Denpasar in the 2019/2020 academic year, (2). What are the inhibiting and supporting factors of the mubasyaroh method in learning Arabic in improving the ability to read Arabic text for fifth grade students of MI Al-Kalam Denpasar for the 2019/2020 academic year. The methods used are qualitative methods, research approaches and types, determiningin formants, data collection techniques, data validity, and data analysis techniques. As well as the methods used in data collection techniques, namely: observation, interviews, and documentation. The technique for collecting research informants uses 6 informant consisting of: theprincipal, subject teacher, and class V student guardian.The results of the study revealed that: (1) the efforts made by the Arabic teacher to improve the students' ability to read Arabic texts were being accustomed to repeating mufradat and practicing it everyday. (2) the supporting factor of the application of the mubasyaroh method is that children canget to know more quickly without having to know the writing but directly put into practice. while the inhibiting factor is the lack of students in understanding vocabulary.

The growth of financial technology is filled by digital wallet competition in the industry, one of the most known digital payment in Indonesia is OVO. Even so, the obstacles that OVO has can make users switch to another mobile payment provider. This research aims to analyze the impact on continuance usage intention by customers’ trust, and examine factors that influence trust in terms of gender moderation, the theories developed in this study are Innovation Diffusion Theory and Trust Building Framework. The method used to process data in this study are SEM and PLS. The findings of this research state that continuance usage intention is positively influenced by trust. Trust is significantly influenced by reputation, followed by customization, security, and mobility.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

The World Health Organization (WHO) recommendation that mothers breastfeed for a minimum of 6 months has not been achieved, this is because the psychological condition of mothers after giving birth often experiences disturbances, which will affect breast milk production. This problem can occur due to the transition period to becoming a parent, the anxiety felt during post partum can be one of the factors influencing breast milk production. The aim of this service is to This service activity is carried out with the aim of providing information about psychological adaptation in breastfeeding mothers and how to carry out this psychological adaptation to achieve optimization of the role as a mother at the Jongaya Community Health Center. The number of participants in this service activity was 15 people which was held on July 28 2023 at the Jongaya Community Health Center using the lecture and question and answer method as well as the sharing method. The results of this activity show changes in behavior in the form of successful adaptation, especially in psychological changes during breastfeeding.  

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

The transformation of objects in computer graphics is very closely related to the factor of scale and rotation. Both are often a challenge in the introduction of objects through numerical features in digital images. Feature processing techniques that can overcome these problems such as Distance - Angle signature that is invariant to the scale and rotation factor. From the results of experiments conducted on 5 types of geometric shape images which amounted to 15 data with scale and rotation factors obtained the results that the Angle Signature can be applied well on all data. Inequality in the signature plot images obtained is due to the lighting conditions and background objects that are not uniform, which occurs in the image of a circle for all three types.

Sexual needs are one of the factors that often cause rifts in the household, the harmony that should be created is lost little by little because the needs of mental sustenance are not met. This can have a negative impact on the sustainability of the household so that it does not cause a little divorce. To minimize the number of divorce rates, the sexual needs of couples must be considered again. This research uses the field research method, which is research carried out directly into the field to ask and observe the people who are being researched through interactions to learn about them, their life history, their habits, their hopes, fears, and dreams. Researchers meet new people or communities, develop friendships, and discover new social worlds, often considered fun. The results of research on divorce problems caused by factors of sexual need are caused by the lack of good communication between husband and wife in conveying the desire of sexual desire that makes husband and wife no longer able to maintain their domestic relationship. According to Islamic law, sexual relations are one of the obligations of the husband and become the right of isti in his mental sustenance.

Exclusive breastfeeding in the world is only around 38 percent. When compared with the WHO target of reaching 50%, this figure is still far from the target. There are several factors that influence exclusive breastfeeding, namely knowledge, education, work. This has led to the assumption that breast milk cannot meet the needs of babies, working mothers whose workplaces do not have facilities to store expressed breast milk or who do not facilitate regulations for workers to express breast milk. In fact, breast milk is the best living fluid that babies really need, which contains various substances that are important for the baby's growth and development and suit their needs. So the aim of this research is to find out the factors that influence mothers in providing exclusive breastfeeding in Anrong Appaka Village, Kab. Pangkep. This research is an observational analytical study with a cross sectional approach. The research population was mothers who had babies aged 6-22 months in Anrong Appaka Village, Kab. Pangkep. The sample consisted of 32 people. This research uses a data collection tool in the form of a questionnaire. The research results show that there is a significant relationship between work, education and exclusive breastfeeding. The conclusion is that the job characteristics of the majority of respondents are not working. The majority of respondents have higher education. Bivariate test results There is a significant relationship between employment, education and exclusive breastfeeding.

Indonesia is a developing country with a high population increase. The increasing population situation makes it difficult to improve and equalize people's welfare. The higher the population growth, the greater the efforts made to maintain people's welfare. One strategy to reduce the birth rate is through the use of contraception. However, there are several factors that influence the choice of contraception, including level of knowledge, age, birth spacing and parity and postpartum counseling. So this research aims to explain the analysis of factors that influence the choice of type of contraception in couples of childbearing age at Batara Siang Regional Hospital. Research Design: The type of research is quantitative descriptive correlation with a cross sectional design. The population in this study was all family planning acceptors at Batara Siang Regional Hospital in April 2020. The research sample was 47 couples of childbearing age at Batara Siang Regional Hospital using an accidental sampling technique. The results of the research show that the p value obtained from the Wald test for the age variable is 0.039, which means there is a relationship between age in choosing a contraceptive method. This relationship is statistically significant (OR= 11.139; p = 0.039), the education variable shows that the p value obtained from the Wald test for the education variable is 0.014, which means there is a relationship between education and the choice of long-term contraceptive methods. Conclusion: There is a significant influence between age and education and the choice of type of contraception in couples of childbearing age at Batara Siang Regional Hospital.   

ABSTRAK Minat kewirausahaan mahasiswa sebagai generasi muda harus dieksplorasi semaksimal mungkin dan diberikan pelatihan yang dapat mendukung minat tersebut sehingga diharapkan dapat memberikan andil dalam menurunkan angka pengangguran di Indonesia dan menciptakan lapangan pekerjaan baru yang lebih inovatif. Dengan pembuatan business plan merupakan treatment awal untuk mengetahui mindset dari pola minat mahasiswa dalam menciptakan usaha dengan keterbatasan modal, mengingat mahasiswa pada dasarnya pribadi yang belum memiliki tabungan yang cukup untuk membuka usaha sehingga mereka perlu diberi training yang berhubungan dengan business plan sehingga dapat berdampak pada perkembangan minat mahasiswa. Selain pendidikan informal dan nonformal, pendidikan formal juga cukup berperan dalam membentuk minat berwirausaha karena pendidikan formal telah memberikan bekal yang baik bagi tumbuhnya minat berwirausaha. Jadi pendidikan merupakan salah satu faktor yang mempengaruhi minat berwirausaha. Ada hubungan yang signifikan antara minat kewirausahaan dengan pembuatan business plan pada mahasiswa Jurusan Ekonomi Syariah STAI Denpasar Bali, dimana minat kewirausahaan mahasiswa tinggi sehingga mampu membuat business plan dengan baik. Sehingga tidak ada keraguan bahwa pembuatan Bussines Plan dapat menumbuhkan minat kewirausahaan.   ABSTRACT Student entrepreneurial interest as a young generation must be explored as much as possible andtraining that can support this interest is expected to be expected to contribute to reducing unemployment in Indonesia and creating new, more innovative jobs. Making a business plan is the initial treatment to find out the mindset of the pattern of student interest in creating businesses with limited capital, considering that students are basically individuals who do not have enough savings to open a business so they need to be given training related to business plans so that it can have an impact on the development of student interest. In addition to informal and informal education, formal education is also quite instrumental in shaping entrepreneurial interest because formal education has provided a good stock for growing entrepreneurial interest. So education is one of the factors that influence entrepreneurial interest. There is a significant relationship between entrepreneurial interests with the making of a business plan for students of the Department of Sharia Economics STAI Denpasar Bali. where the entrepreneurial interest of students is high so they are able to make a good business plan. So there is no doubt that making a Business Plan can foster entrepreneurial interest.