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The aim of this research is to determine the application of the Price Earning Ratio and Price to Book Value as a basis for making stock investment decisions in coal sub-sector companies listed on the IDX for the 2020-2022 period. The population in this study are coal sub-sector companies listed on the IDX in 2020-2022. Sampling used a purposive sampling technique and eight company samples were obtained. Data collection techniques use documentation. Data analysis techniques use PER and PBV. The results of this research show that based on intrinsic value calculations using PER and compared with closing price, company shares that are undervalued include ADRO, BSSR, BYAN, GEMS, ITMG, MBAP, MYOH, and PTBA where the investment decision that can be taken is to buy shares or holding shares if already owned. Based on the intrinsic value calculation using PBV and compared with the closing price, company shares that are undervalued include ADRO, BYAN, GEMS, ITMG, MBAP, MYOH, and PTBA where the investment decision that can be taken is to buy shares or hold shares if they have owned, and one company, namely BSSR, is in an overvalued condition where the investment decision that can be taken is to sell shares.

Cash management is an important aspect of the financial management of a company or financial entity. Effective cash management can ensure the continuity of company operations, avoid financial problems, and help achieve set financial goals. This research aims to design a cash management information system at the downstream Kusan sub-district office. This research uses research and development methods for accounting information systems. The results of this research found that the accounting information system created at the downstream Kusan sub-district office can assist in producing reports of cash receipts and disbursements effectively and efficiently by cash management accounting.      

This research aims to determine the influence of Celebrity Endorser and Brand Image on Purchase Decisions for Scarlett Whitening Products among Students at the Faculty of Economics and Business, Makassar State University. The sample used was 100 students from the Faculty of Economics and Business who had been selected based on predetermined criteria. Data collection techniques were carried out using questionnaires and literature studies. Data analysis techniques consist of validity tests, reliability tests, classic assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests, multiple linear analysis tests, hypothesis tests, determinant coefficient tests. The results of this research show that the Celebrity Endorser and Brand Image variables have a positive and significant influence on purchasing decisions. The variable that most dominantly influences purchasing decisions is the Celebrity Endorser variable and the one that has the least influence is the Brand Image variable. The dependent variable for purchasing decisions can be explained by the Celebrity Endorser variable and the remaining Brand Image is explained by other variables that were not examined in this research.

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

This study aims to determine the effect of product quality and lifestyle on purchasing decisions for iPhone smartphones through purchase intention as an intervening variable. The sample used was 85 students of the Faculty of Economics and Business, Makassar State University who had been selected based on predetermined criteria. Data collection techniques were carried out by questionnaires, interviews and literature studies. The data analysis technique consists of Outer Model (Measurement Model) which consists of Convergent Validity, Discriminant Validity and Composite Reliability, then Structural Model (Inner Model) and Hypothesis Test. Based on the results showed that the product quality variable has a positive and significant effect on purchasing decisions with a parameter coefficient of 0.192, a t-count value of 2.030, and a p-value of 0.043 <0.05. Lifestyle variables have a positive and significant effect on purchasing decisions with a parameter coefficient of 0.338, t-count value of 3.353 and p-value is 0.001 <0.05. product quality has a positive but insignificant effect on purchase intention with a parameter coefficient of 0.129, t-count value of 1.142 and p-value is 0.254>0.05. Lifestyle has a positive and significant effect on buying interest with a parameter coefficient of 0.558, a t-count value of 6.485 and a p-value of 0.000 <0.05. buying interest has a significant effect on purchasing decisions with a parameter coefficient of 0.558, a t-count value of 6.485 and a p-value of 0.000<0.05.

This study aims to determine the effect of Price and Service Quality on the Decision to Use the Services of a Wedding Organizer Ratu Rias. This type of research uses quantative. Data collection methods with direct observation, interviews or interviews, questionnaire data through google forms and data collection with documentation. The population is consumers who have used services, with a research sample of 64 respondents. The data analysis tool used is multiple linear regression using SPSS version 22. The tests of this research are Validity and Reliability Test, Classical Assumption Test such as Normality Test, Multicolonierity Test and Heteroscedasticity Test. Multiple Linear Regression Analysis Test using T Test and F Test.The results of the data analysis obtained that: 1) price has no effect and is not significant on the decision to use the services of a wedding organizer Ratu Rias Sidate. It is known that the significance value for the effect of X1 on Y is 0.215 > 0.05. And the calculated t value is 1.254 < t table is 1.670. 2) While the Quality of Service has a positive and significant influence on the decision to use the services of a wedding organizer Ratu Rias. It is known that the significance value of X2 to Y is 0.000 < 0.05. And the calculated t value is 4.903 > t table is 1.670. 3) simultaneously the Price and Quality of Service significantly and positively affect the Decision to Use Services. It is known that the significance value for the effect of price and service quality simultaneously on the decision to use services is 0.000 < 0.005 and the calculated f value is 12.629 > f table 3.15.    

The purpose of this study is to find out how the implementation of the E-Planning application in the Regional Development Planning Agency (BAPPEDA) of North Sumatra, the obstacles in implementing the e-planning system. This type of research is a qualitative descriptive study using interviews in data collection. The research method used in this study uses a qualitative research type with locations in North Sumatra BAPPEDA. The methods used are observation, interviews, and documentation. The results of the study show that in practice the implementation of the e-planning system has been carried out well, but there are several obstacles, namely, human resources that are not evenly distributed in regional development planning, inconsistency in development planning due to political pressure and frequent changes that occur. The way for North Sumatra BAPPEDA to overcome these obstacles is by conducting training, implementing e-planning and following changes quickly and precisely.

Entrepreneurship in the digital era has become a fundamental cornerstone in facing rapid global changes. The purpose of this study visit program is to fortify students' mindsets in cultivating an entrepreneurial spirit. Moreover, this program prepares the emerging young generation to be self-reliant, possessing the mental readiness and cognitive framework necessary to skillfully merge entrepreneurial competencies with technology insights in the digital age. Research outcomes indicate that through the study visit program, students can broaden their perspectives on entrepreneurship in the digital era. Additionally, from these activities, students can correlate theoretical concepts with real-world practices in the realm of digital business, thereby enabling educational institutions to enhance their graduates into relevant entrepreneurs aligned with the demands of the time.

This research was carried out based on data saying that Elzatta in the period from year to year experienced an increase in percentage as the brand with the best quality, it's just that in 2019 it experienced a slight decrease in numbers, this might have been due to the Covid-19 pandemic that hit the Indonesian nation at that time and of course slightly affected the brand process at Elzatta. Thus, based on the results of the initial observations and analysis above, which found a uniqueness in Elzatta using a sharia marketing strategy for their products, the researcher was compelled to describe this phenomenon, namely related to the Islamic marketing strategy implemented by the Elzatta store so that it continues to exist in the face of real world business competition This research uses a type of qualitative research by using data collection methods in the form of observations, interviews, and documentation. The technique of analyzing the data is by filtering the data, presenting the data, and cross-checking the data. While testing the validity of the data is done using triangulation techniques. The results of this study found that: 1. Elzatta's product sharia marketing strategy was carried out with three main strategies, namely: (1) Market segmentation; (2) Targeting and Positioning; and (3) combination strategy which includes: strategy in maintaining the product; price range strategy; strategy in choosing a point of sale; strategy in the field of product promotion; strategy in HR management; strategy in the easy shopping process; strategy in the marketing process through social media. 2. Supporting factors for the sharia marketing strategy for Elzatta products are due to several factors, namely: Maintaining service quality; Understanding customer needs and company needs through SWOT analysis; Neat employee appearance; Responsiveness in helping customers online/offline; Providing supplies/training to employees/SPG; Sensitivity to the development of global business competition. 3. The inhibiting factors for Elzatta's sharia marketing strategy are internal and external factors. Internal reasons, including: capital, promotion constraints in the field. Meanwhile, these external factors include: price competition and the promotion strategy of Elzatta Jambi's competitors.

The aims of this development research were (1) to find out the validity of picture story books based on Syekh Muhammad Kholil's example, (2) to find out the attractiveness of picture story books based on Syekh Muhammad Kholil's example, (3) to find out the effectiveness of picture story books based on Syekh Muhammad Kholil's example. This development uses a 4D model which has 4 stages namely, Define, Design, Develop, and Disseminate. The research subjects were fourth grade students of UPTD SDN Banyuajuh 6. Based on the validation results of the experts, the following percentages were obtained, language experts 95% (very valid), material experts 85% (very valid), teaching materials experts 87.5% (very valid ), and learning design experts 90% (very valid). The attractiveness of the limited trial was the student response of 95% (very interesting), the field trial was the student response of 95.75% (very interesting), and the teacher's response was 92.5% (very interesting). The effectiveness of picture story books is obtained from learning outcomes in the cognitive domain, learning outcomes in the affective domain, teacher and student activities. Learning completeness shows 100% (classical criteria ³85% of students reach KKM). Teacher activity averaged 95% (very effective), and student activity was 92.75% (very effective). Based on the results of the research, a picture story book based on the example of Sheikh Muhammad Kholil is said to be valid, interesting, and effective so that it can be used.

In Islam, the halalness of the food consumed is a very basic principle, therefore the state is obliged to provide protection and guarantees regarding the halalness of the products consumed and used by the community. The government seeks to stabilize and regulate the flow of products circulating in Indonesia so that Law Number 33 of 2014 concerning Halal Product Guarantee is established. Before PP 31 of 2019 was issued, the halal certification process was still carried out by MUI. However, after PP 31 of 2019 was issued, the authority to issue halal certification rests entirely with BPJPH as the leading Halal Product Assurance sector. The move has drawn a lot of criticism because BPJPH is considered to be still not ready to implement the program, as is the case with infrastructure and information systems. The transfer of authority should have been as mandated by the Law on Halal Product Guarantee, but until the time specified BPJPH is not yet fully ready to become a regulator of halal product assurance in Indonesia. The results of this study can be concluded that BPJPH is ready to be a pioneer in determining halal product guarantees which were previously the authority of MUI. Mandatory halal certification is categorized as maslahah because it relates to the basic needs of mankind in the world and the hereafter and does not contain any harm.

This research is about fish meatballs using the main raw material of tuna which is proportioned with shrimp to help give more taste and be able to increase the nutritional quality content of the product and the addition of clover puree is expected to be able to increase the nutritional content and also be able to increase the potential for rare local ingredients. used. The purpose of this study was to determine 1) the sensory quality of fish balls with the proportion of tuna and shrimp and the addition of cloverleaf puree 2) the nutritional and non-nutritional content based on laboratory tests including protein, carbohydrates, fat, water, ash, calcium and potassium 3) cost raw material for fish balls. This type of research is an experiment. Observation data collection techniques by means of sensory quality tests were carried out by 35 panelists. The independent variables in the study were the proportions of tuna and shrimp (80%:20%), (70%:30%) and 60%:40%) and clover puree (5% and 10%). The dependent variable of the research is sensory quality including shape, color, texture, elasticity, aroma, and taste. The control variables in this study include the types of materials, equipment and processing techniques. Data analysis used double anova test and Duncan's further test. The results showed 1) there was an effect on the sensory quality of making fish balls with the proportion of tuna and shrimp with the addition of cloverleaf puree including color, aroma and taste. 2) there is no effect on the sensory quality of shape, texture, and elasticity of the meatballs. 3) the selected product contains nutrition equal to or greater according to SNI 2017 including protein content 8.11%/100gr, fat 3.86%/100gr, water 36.58%/100gr, carbohydrates 49.88%/100gr, ash 1 .24%/100gr, calcium 75.80 mg/100 gr, potassium 86.90 mg/100 gr 4) the best product has a raw material cost of IDR 56,450.

A gift is a present made voluntarily by someone to another person without compensation or expecting anything in return except to get closer to Allah SWT, which results in the transfer of ownership from the giver to the person given. Giving gifts is a natural thing in deposits in Islamic financial institutions that use the wadi>`ah yad d}ama>nah contract. Therefore, this study analyzes the giving of prizes to Simjakasya products with prizes at the beginning based on the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions at BMT NU Ngasem, East Java. This research is a type of field research using qualitative methods. The data sources used are ptimer data sources and secondary data sources. Methods of data collection by way of observation, interviews, and documentation. The research location is at BMT NU Ngasem, East Java. The results of this study indicate that the concept of giving gifts in Simjakasya products with early prizes at BMT NU Ngasem, East Java, there are several things that conflict with the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions. These things are the types of gifts that have been determined and promised beforehand, as well as the custom of BMT to use this concept in every transaction which is a form of custom.

Culinary business is an economic sector that continues to grow, especially in the food business made from Tahu Walik. This study aims to explore and analyze the development potential of Tahu Walik culinary businesses through an entrepreneurial approach. Data were collected through in-depth interviews with business owners and direct observation at the business location related to marketing and management strategies that have been implemented. The results showed that the entrepreneurial approach plays an important role in the development of the Tahu Walik culinary business. In addition, there is the potential and uniqueness of Tahu Walik as a culinary product as well as supporting factors and obstacles in the implementation of the Tahu Walik culinary business. By utilizing the potential and uniqueness of the product and overcoming existing obstacles, the Tahu Walik industry can continue to grow and contribute to the preservation of Indonesia's culinary culture and the country's economic growth.  

Bananas are easily damaged so their durability is very limited. By processing bananas into sangcok it is quite profitable, so that it is used as a side business by the community as an additional income. This study aims to (1) analyze the characteristics of entrepreneurs and business profiles of sangcok (2) availability of raw materials, production technology, use of inputs, costs, income, efficiency and added value of the sangcok agro-industry. The raw material for making sangcok is kepok bananas. Entrepreneurs obtain raw materials for bananas by buying them directly at the market. The results of this study are the marketing plan implemented by the sangcok business, namely in terms of products, always maintain good product quality and the materials used are also halal, the prices applied are also affordable according to what was ordered, a less strategic place does not discourage culinary lovers from continuing to buy sangcok, and promotion strategies are carried out through online and offline media, promoting more through online media, although in doing promotions, honesty is emphasized and not badmouthing other businesses. The conclusion from this study is that the marketing plan carried out in the sangcok business is in accordance with an Islamic perspective. Related marketing plans such as product, price, promotion and place are also based on the Koran, hadith and the practice of the Prophet Muhammad in conducting marketing.    

Wedang uwuh spiced nastar made from mocaf is a dry cake made from mocaf flour, eggs, powdered sugar, butter, cornstarch, and wedang uwuh spice powder. This experiment aims to determine, 1) the hedonic quality of wedang uwuh spiced nastar made from mocaf; 2) knowing the nutritional value, include color, shape, aroma, taste, texture, and overall level of preference; 3) the selling price of the wedang uwuh spiced nastar made from mocaf. This experiment was carried out 4 times to find out the best formula for the wedang uwuh spiced nastar based on mocaf according to the criteria. Based on the experimental results of the wedang uwuh spiced nastar are 1) the product of the wedang uwuh spiced nastar had the criteria, namely: light brown in color, yellowish top, hemispherical in shape, smells of spices, has a sweet taste, tastes of spices, has a fine crumb texture; 2) the nutritional content of wedang uwuh spiced nastar made from mocaf per 100 grams were carbohydrates 61.18%, protein 9.16%, fat 5.62%, water content 21.05%, calories 314.5 kcal, antioxidants 96 .81 mg, and a shelf life of 28.5 days band on microbial growth method at a certain time using a temperature of 28oC; 3) the selling price of wedang uwuh spiced nastar made from mocaf is was IDR 24,437 / 250 grams.

This article discusses the evaluation of student learning outcomes in educational institutions. This type of research is a literature study with the characteristics that the research deals directly with text/scripts or numbers, the data is ready-to-use, library data is generally a secondary source and the process is not limited by space and time. The results obtained show that the evaluation of student learning outcomes in educational institutions is an important matter to be carried out and regulated in order to achieve the objectives of existing education. Implementation of the 2013 curriculum, must refer to the process and evaluation of learning outcomes according to existing guidelines. The problem that arises is that teachers feel that the new regulations regarding the assessment system are very complex, because they use a variety of different assessment tools to evaluate learning outcomes. Teacher competence must be increased and must be able to adjust to the implementation rules of the 2013 curriculum.   

Women are often identified with a beauty, as is the case in the selection of the language style of the Qur'an. The diction used by the Qur'an in visualizing women, starting from their creation, association with an angel, as well as the description of their physical characteristics show how noble and honorable they are. The glory of the woman is a symbol of liberation from dehumanization and discrimination against women in jahiliyah and a form of human equality in the eyes of Allah Swt. The purpose of this study was to determine the concept of text interpretation in comprehensively interpreting women and to know the comparison of the formulation of classical interpretation and modern interpretation of the existence of women in the Qur'an and to know what the formulation of intertextuality of the verses visualizing women. The method in this study uses library research that focuses on library data, which are primary sources to classical commentaries and works of Nasr Hamid Abu Zayd as one of the figures of "hermeneutics of liberation" and other secondary sources. The results of this study concluded related agrumen Nashr Hamid Abu Zayd regarding the Qur'an is a cultural product, the author is more inclined to the opinion of Quraish Shihab, that the Qur'an is kalâmullah, not a creature. The concept of interpretation of the text of Nasr Hamid Abu Zayd in reading the verses visualizing women in the Qur'an is to do a more in-depth reading by prioritizing objectivity and considering the historical and socio-cultural facts from which the text of the Qur'an was revealed. This study has implications in reconstructing the pattern of inheritance relay understandings of women in the verses visualization of women who tend to the interpretation and understanding of patriarchal bias.