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The aim of this research is to explore the shadow economy in the Novel Pulang written which Tere Liye. The novel was analyzed using content analysis to find evidence and criticism of the shadow economy in the nation's economy, especially Indonesia. This research found that shadow economy is the main theme of this novel. Tere Liye very clearly defines the shadow economy and conveys to the reader what the shadow economy is all about become part of the world community, especially Indonesia. Not only that, GDP is an important indicator for measuring a country's economic performance. The research results show that the size of the shadow economy in Indonesia is still relatively high.

This study discusses the evaluation of the implementation of the "kurikulum merdeka" (independent curriculum). Educational institutions are now encouraged to implement a "kurikulum merdeka" that is oriented towards liberation and independence. The "kurikulum merdeka" serves as an educational approach aimed at granting students the freedom to develop their own potentials and interests, as well as preparing them to face real-world challenges. This research falls under the category of literature review, conducted by utilizing literature sources such as books, notes, and research reports from previous studies. Based on the findings and discussions related to the evaluation of the "kurikulum merdeka" in educational institutions, it can be concluded that evaluation is an integral component of the ongoing curriculum process. Steps involved in the evaluation of the "kurikulum merdeka" include establishing evaluation goals, identifying performance indicators, data collection, data analysis, discussion and collaboration, formulation of recommendations, as well as continuous monitoring and evaluation. The evaluation of the "kurikulum merdeka" should involve the participation of all stakeholders and be open to changes and continuous improvement. Thus, evaluation becomes not only a necessity but also an instrument to continually advance educational institutions towards improvement.

The authors were inspired to conduct this study after noticing a variety of issues among SMPN 1 Tigo Nagari pupils, particularly in PAI classes. These issues persist despite the school's best efforts to enforce discipline. The problem is that some students continue to arrive late to class, others consistently disobey rules, and others still resort to slurs in their everyday interactions with one another. Still, there are those well-behaved students whose academic performance falls short of standards. The goal of this research was to find out if there was a connection between parental discipline and academic success at SMPN 1 Tigo Nagari.Pearson Product Moment was used for the quantitative correlation analysis in this study. SMP N 1 Tigo Nagari is the site of this investigation. All 160 pupils from grades VII.A through VII.E were included in the analysis. Forty students were selected using proportional random selection for this investigation. The writer employed all of seventh grade as a research sample, selecting eight students at random from each of two classes. Most pupils have already completed some level of general education. A questionnaire was the method of data collection in this study.Based on the data analysis, the study found no statistically significant correlation between students' home study habits and their academic performance.  

This study aims to determine the influence of motivation and competence on employees at the Badan Pengelolaan  Keuangan Dan Pendapatan Daerah ( BPKPD ) of Tana Toraja Regency. The research method used in this study was quantitative descriptive research with a sample of 72 people. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 25.0.The results of this study obtained the equation Y = 18.514 + 0.616 X1 + 0.305 X2 +e. Motivation affects the performance  of employees. Competency affects the performance of employees. Motivation and competence  a  effect on the performance  of employees at the Office of the Badan Pengelolaan  Keuangan Dan Pendapatan Daerah ( BPKPD ) of Tana Toraja Regency.

. Reward and punishment are very important in motivating nurse performance, because through reward and punishment nurses will become more qualified and responsible for the tasks given. This study aims to determine the relationship between reward and punishment and the work motivation of inpatient nurses at Bakti Timah Karimun Hospital. This research uses quantitative research using a correlational descriptive design and a cross-sectional approach. The population in this study were all inpatient nurses at Bakti Timah Karimun Hospital, namely 59 nurses. The sampling technique used total sampling where sample selection was carried out by determining all 59 subjects who met the research criteria. The method used in collecting data was by filling out questionnaires by respondents. Data analysis uses univariate analysis and bivariate analysis. The results of the research show that the reward frequency distribution is mostly in the high category at 54.24%, the frequency of punishment in the high category is 55.93%, the frequency of motivation in the high category of nurses is 50.85%. It is hoped that nurses will increase their knowledge about the applicable reward and punishment system through seminars/socialization in order to increase work motivation and control behavior that can reduce the effectiveness of nurses' performance.

Disiplin Kerja karyawan sangat penting untuk meningkatkan Kinerja karyawan. Disiplin kerja berkaitan erat dengan budaya kerja dan motivasi kerja karyawan. Disiplin kerja karyawan dihipotesiskan berpengaruh positif terhadap kinerja karyawan di Industri Logam di Tegal. Penelitian ini dilakukan di dua tempat yaitu di Kota Tegal dan Kabupaten Tegal dari 100 data industry terdapat total populasi 170 karyawan, sesuai rumus Slovin di setiap perusahaan di ambil 2 sampai dengan 3 karyawan, dan diperoleh sampel 116 orang, sebagai sampel. Penelitian dilakukan dengan menggunakan Software Amos 22. Hasil penelitian menunjukkan bahwa Budaya Kerja Karyawan dan Motivasi Kerja berpengaruh positif signifikan terhadap Disiplin Kerja Karyawan dan berdampak positif pula pada Kinerja Karyawan.  Penelitian ini  untuk memberikan dukungan bagi pemilik maupun stakeholders dalam Pengambilan Keputusan bahwa Disiplin Kerja, di dasarkan Budaya Kerja dan Motivasi Kerja sangat tepat  sehingga memberi pengaruh positif pada Kinerja Karyawan.   Employee work discipline is very important to improve employee performance. Work discipline is closely related to work culture and employee work motivation. Employee work discipline is hypothesized to have a positive effect on employee performance in the Metal Industry in Tegal. This research was conducted in two places, namely in Tegal City and Tegal Regency. From 100 industry data there was a total population of 170 employees. According to the Slovin formula, 2 to 3 employees were taken in each company, and a sample of 116 people was obtained as a sample. The research was conducted using Amos 22 Software. The results of the research show that Employee Work Culture and Work Motivation have a significant positive effect on Employee Work Discipline and also have a positive impact on Employee Performance. This research is to provide support for owners and stakeholders in making decisions that work discipline, based on work culture and work motivation, is very appropriate so that it has a positive influence on employee performance.

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

This research is driven by the notion that the current learning process predominantly privileges the instructor, resulting in insufficient student engagement. Islamic Religious Education and Ethics educators continue to use traditional instructional methods. The instructional approach employed lacks the ability to actively involve students. The aim of this study was to conduct a comprehensive analysis of the learning outcomes in the experimental and control courses of Islamic Religious Education and Budi Pekerti for eleventh-grade students at SMA Negeri 9 Padang, both before and after the examinations. Furthermore, the study aimed to evaluate the impact of the Value Clarification Technique (VCT) instructional style on student academic performance in particular courses and grade levels at SMA Negeri 9 Padang. The findings indicated that the average first learning outcomes for the experimental group were 47.78, while for the control group it was 55.68. Furthermore, the experimental group exhibited an average post-test score of 82.42 for PAI learning outcomes, whereas the control group achieved an average post-test score of 79.25. The t-test analysis performed using SPSS version 26 yielded a two-sided significance α (2-tailed) of 0.000, indicating that the observed outcome is statistically significant (0.000 < 0.05). This implies that the null hypothesis (Ho) is rejected, indicating that there are differences in educational results between Islamic Religious Education and Budi Pekerti while using the Value Clarification Technique (VCT) learning approach in Class XI IPA SMA Negeri 9 Padang. 

This research aims to explore the role of performance management in improving the quality of education in schools. Quality education is an important aspect in achieving quality education goals, and performance management is considered an effective tool to achieve this. This research method involves literature study, secondary data analysis, and interviews with educational professionals. The research results show that performance management has a key role in improving the quality of education, through measuring, monitoring and improving the performance of teachers, students and educational staff. Implementing performance management in education can also increase school accountability, transparency and more effective decision making. In the era of digital education, information technology and performance management information systems can become valuable tools in managing data, evaluating and reporting educational performance. In conclusion, performance management has a very important role in improving the quality of education in schools. By implementing appropriate performance management strategies and practices, schools can optimize teacher and student performance, achieve better educational goals, and contribute to improving the overall quality of education.

The implementation of the program in 2013 has brought changes to the learning process. Minister of Education and Culture Regulation no. Decree Number 65 of 2013 concerning Primary and Secondary Education Process Standards points to the need for learning processes to be guided by the principles of a scientific approach. The scientific approach applies to all subjects at all levels. Adopting a scientific approach can certainly cause its own difficulties, especially in exact subjects such as social studies. This research aims to conduct a study of the implementation of the 2013 social studies curriculum in secondary schools that implement the 2013 curriculum. The results of this research show that in general the implementation of the 2013 social studies curriculum in secondary schools uses the mutually adaptive curriculum implementation method, social studies teachers still encounter several obstacles, doubts doubtful and difficult to adapt to real conditions. This is proven by the academic performance of social studies teachers who use scientific methods, but most social studies learning is only carried out in the classroom so it does not provide special training learning experiences for students.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

This research was conducted aiming to determine the effect of professionalism, personality on teacher performance partially and simultaneously. The method used is a survey method with a quantitative approach, namely an approach that uses numbers that are processed through non-parametric statistical analysis in analyzing correlational research results. This research is included in the associative type, which contains a complete picture of the relationship between one variable and another variable, has a linear relationship type, because basically it wants to see the relationship between the independent variables, namely teacher professionalism and personality, with a sample size of 51 people. The conclusion of the research simultaneously that professionalism and personality variables have a positive and significant effect on teacher performance can be seen where the F-count value > F-table (27.672 > 2.790), partially the professionalism variable has a positive and significant effect on teacher performance where the t-count value > t-table (3.295 > 2.000), and partially the personality variable has a positive and significant effect on teacher performance where the value of tcount > ttable (3.884 > 2.000).                                                                                    

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

The development of transportation in the city of Semarang, especially in the Banyumanik area, has an impact on increasing the movement of people, stuff and services. this greatly encourages an increase in transportation facilities and infrastructure in the Banyumanik area. An increase in the number of vehicles that is not matched by the development of infrastructure will cause conflicts on the road, especially at intersections or roundabouts. So far, on roads in the Banyumanik area, at certain hours there is often an ineffective traffic rush with road performance being an important infrastructure in transportation. This study used calculations based on MKJI 1997. The data collection was carried out by survey directly at the intersection location in this study determined 5 days and 3 observation sessions every day. It was found that the tirto agung intersection had 322 types of intersection and the highest traffic was on Wednesday 21 June 2023 with a traffic flow value of 3528 pcu/hour, capacity 2722 pcu/hour, degree of saturation 1.296, intersection delay 92.938 sec/pcu, queue probability 69.225% - 143.302%. Based on the research results, the performance value of the Tirto Agung intersection does not meet the 1997 MKJI requirements where the degree of saturation allowed for the unsignalized intersection type is <0.75, it is necessary to have a physical intersection engineering (APILL) or non-physical (Traffic Engineering) at the intersection location.

This study aims to determine how effective the implementation of local government information systems (SIPD) in supporting financial reporting at OPDs in Mataram City, namely RSUD X. This research uses descriptive qualitative methods with data collection techniques in the form of observations and interviews. The research analysis refers to the UTAUT effectiveness indicators consisting of Performance Expectancy, Effort Expectancy, Social Influences and Facilitating Conditions. The results of this study indicate that the implementation of SIPD in supporting financial reporting at RSUD X when viewed in terms of indicators of performance expectancy, effort expectancy and facilitating conditions is still less effective because in its implementation SIPD still has many weakness both in terms of system stability and the availability of features needed, while for indicators of social influences SIPD can already be categorized as effective because the implementation of financial report data entry is adapted to user needs.

The main point or The purpose of this study is to find out and understand the preparations that every business company in Indonesia has had to face and will continue to face regarding the current era of  industrial revolution 4.0 underway and is currently starting to face further developments in the era that is starting Entering era of industrial revolution 5.0. Industrial Revolution 4.0 or what is also known as "cyber physical systems" is an event where there is cooperation between and automation technology and cyber technology. So with the evolution of industry, in the current era, companies previously needed manpower and human resources with physical abilities who could be productive in large amounts of energy, now with  chanwith the changes that occur in the eras that occur in industrial sector, technology has entered as a component that helps human work, inseparable from Therefore, the impact is widespread, especially in the industrial sector in Indonesia. Now many companies have implemented technology-based digital systems to support their performance to be more productive and generate large profits as well as develop innovation and facilitate the company's progress to continue to be sustainable in the future. Technology is developing and advancing rapidly thanks to scientists and researchers who have contributed to it in terms of science and technology. With this, digital-based systems and digital-based physical facilities and infrastructure created to make things easier for people achieve various needs and desires according to their respective goals. This is certainly something that cannot be denied and avoided in the world community, not only in Indonesia. Therefore, this article will focus on discussing the readiness of companies in Indonesia to face the positive and negative challenges arising from changes in this progress Results of this study article conclude that although there are efforts being made to prepare companies in Indonesia to face the Industrial Revolution 4.0, further efforts are still needed to ensure equal readiness in various industrial sectors.

One way that shareholders might evaluate financial performance is by looking at Economic Value Added (EVA). Economic Value Added (EVA) is a tool that this study intends to use to examine PT Indofood Sukses Makmur Tbk's financial performance. This study employs a quantitative approach to descriptive research. With PT Indofood Sukses Makmur Tbk as the study's subject. The quantitative data used in this study was gathered from secondary sources, including the IDX website and the yearly financial statements of PT Indofood Sukses Makmur Tbk for the years 2018–2022. Based on the data, it seems that PT Indofood Sukses Makmur Tbk. had respectable, although variable, financial success from 2018 to 2022 as measured using the Econoimic Value Added (EVA) technique. An EVA result that is positive indicates this. A good EVA shows that PTIndofood Sukses Makmur Tbk. is able to provide economical added value, the firm operates effectively, and the prosperity of shareholders grows; nonetheless, the company did achieve a negative EVA in 2022.

The purpose of this research is to determine the effect of reward and punishment on employee performance with work discipline as an intervening variable at PT. Sinar Galesong Pratama. The method used in this research is a quantitative approach carried out through data collection using questionnaires and data analysis. The population in this study was 102 employees, and the sampling technique in this study used saturated samples, where the entire population was sampled. The analytical method used in this research uses partial least squares (PLS). The results of the research show that there is a negative and insignificant influence of reward on work discipline, there is a positive and insignificant influence of punishment on work discipline, there is a positive and insignificant influence of work discipline on employee performance, there is a positive and significant influence of reward on employee performance, there is an influence positive and insignificant influence of punishment on employee performance, there is a negative and insignificant influence of reward on employee performance through work discipline, there is a positive and insignificant influence of punishment on employee performance.