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Because they aid in the understanding of the actual world by students, internships are an essential component of curricula in higher education. The Independent Campus Learning Internship program, which was introduced by the Republic of Indonesia's Ministry of Education, Culture, Research, and Technology at the beginning of 2020, is the subject of this study. The purpose of this program is to expose students to the outside world. experience working in an environment relevant to their subject of study in order to enhance graduates' hard and soft skills. Thus, the purpose of this study is to determine what competencies accounting students pick up from their MBKM internships across a range of sectors. In order to collect data for this study, accounting students in Indonesia who are doing MBKM internships are sent Google forms over social media. Using descriptive statistical methods, the data was analyzed, and 87 out of the 98 respondents made up a viable sample size. The analysis's findings demonstrated that most students had made progress in the hard and soft abilities needed in the job. The majority of students concur that their confidence in working in accounting has grown as a result of their internships, which have also enabled them to work independently on tasks, cooperate with others, evaluate data, and solve problems on their own. The majority of interns who complete their internships receive employment offers, demonstrating the effectiveness of internship programs in enhancing the abilities that businesses and industry deman.

Mathematics is a field of study that has an important role in education. Geometry is one of the mathematics materials taught in primary and secondary schools. However, students in PGMI 3 class still experience many misconceptions in understanding plane material by applying polya theory. The aim of this research is to identify and analyze common misconceptions related to plane material by applying polya theory. This research uses a qualitative method with a descriptive approach. The subjects of this research were 18 out of 39 PGMI 3 UIN North Sumatra students. The results of the research show that there are several misconceptions that occur which involve basic understanding of plane material, steps in solving problems with plane material, misunderstandings about what polya theory is like and making mistakes by not putting symbols in solving problems. This research aims to provide important insights into curriculum development and a more effective teaching approach in working on plane material by applying polya theory. With a more effective understanding of the misconceptions that arise in plane shape material by applying polya theory, appropriate action can be taken to overcome this problem and can help PGMI 3 students at UIN North Sumatra to develop an understanding of plane shape material by applying polya theory better.

Counseling, Mentoring and Empowerment are activities to increase community participation in meeting life's needs to resolve problems experienced by the community. Activities are carried out through the Real Work Lecture (KKN) program, which is a community service-based activity to increase student empathy for the conditions of society and the environment. Science KKN is carried out in Kemlagi District, Mojokerto Regency using service methods such as counseling, training and group mentoring. The results show that there is a positive response from village stakeholders and high active participation from the community, including taking part in an extension program with four activities, namely structuring Village Administration, Legal Awareness, Empowering MSMEs, and Learning Innovation. Apart from that, there are several outputs produced: (1) Strengthening data recording, archiving and reporting Village finances correctly (2) Increasing order, peace, security and justice in Village social life (3) Development of quality, competitiveness and added value of production home and halal certification (4) There has been an increase in discipline and participation in the teaching and learning process in an orderly and structured manner.

This paper aims abnalyze The physical and psychosocial development of children and adolescents is a broad topic and complex. Children begin to develop the ability to think, learn, and remember, and begin to develop the ability to control emotions and interact with people other. In adolescence, individuals experience a transition between childhood and adulthood adult life is characterized by biological growth and development and psychological. Children's physical and psychosocial development of adolescents can begin with an explanation of the importance of understanding physical and psychosocial development during childhood and adolescence. Matter This is because this period is a very important period in a person's life, in where many significant changes and developments occurred. Additionally, understanding of Physical and psychosocial development during childhood and adolescence is also very important for parents, teachers and health workers in providing appropriate care and upbringing. Physical development during childhood and adolescence includes growth and development of body organs, nervous system, and motor abilities. Meanwhile development Psychosocial includes emotional, social and cognitive development. During childhood, Physical and psychosocial development is greatly influenced by the environment and upbringing accepted. Meanwhile, during adolescence, physical and psychosocial development is influenced by internal and external factors, such as hormonal changes, social environment, and pressure from friends peer. In discussing children's physical development and adolescent psychosocial development, it needs to be emphasized that each individual has different developments, depending on factors which influences it.

Education is one of the important pillars in the development of society and the country. To ensure a quality learning experience, educational supervision becomes an inevitable component in the education system. This article outlines various aspects of educational supervision, including the types, techniques, types, and processes involved in the process of supervising and improving educational practice. The approach in this article uses a qualitative approach with literature study data collection techniques. The type of supervision based on the supervisor's work attitude is supervision that is corrective, prefentive, constructive, creative. Educational supervision techniques are carried out individually and in groups. The types of educational supervision that can be used are autocratic, democratic, laisses faire, coercive, and training and guidance. The educational supervision process includes the planning, implementation, evaluation, and follow-up stages.

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

The implementation of the internship program which took place on 16 January-16 February 2022 at the housing and residential areas and land services of Deli Serdang district was packaged with the concept of 1) problem solving by students taking part in the internship program after carrying out the problem identification stage and 2) implementing a series of training activities by the housing and residential areas and defense services for students taking part in the internship program. The methods used in this internship program are summarized in three stages, namely 1) preparation stage, 2) implementation stage, and 3) evaluation stage which includes making a final report. This skills internship program is effective as a place for students to practice the knowledge they have absorbed in lectures directly in the workplace, increase students' insight and experience, improve students' skills and competencies in certain areas of expertise through various training, and equip students with skills that can be utilized. after graduating from college. Through the implementation of this skills internship program, students are not only required to do work practice at partner companies where they do internships. Students are also trained to be able to work and collaborate in teams and be effective in improving skills and competencies in certain areas of expertise.

 This article discusses the dynamics of the development of mining management policies in Indonesia. Where mining activities in Indonesia itself have been going on for a long time. The study of this article shows mining regulatory policies in Indonesia to date, which have experienced many ups and downs in several regions of Indonesia. Starting from the licensing system, utilization of natural resources, policies towards mine workers and several other things, both national and international companies. The various dynamics of these developments show that mineral and coal mining is always seen as a strategic commodity economic center so it is worth fighting over, especially Indonesia which has a lot of natural resources whether it was once by domestic or foreign entrepreneurs and even recently by the central and regional governments, and the law was then held to support these goals.

Literary works are human-made products that express the creation’s thoughts, ideas, understanding and feelings about life in imaginative and emotional language. As imaginative works, literary works have an interesting and useful function in unriching the readers inner experience. The aim of this research is to describe the behavior of the main character using the personality structure analysis of sigmund Freud theory which consists of ideas, ego, superego. The type of method used is descriptive qualitative, this method serves to simplify a problem so that i tis easier to break down and understand and easier to descriptive carefully and systematically about the novel Senja, Rain, & Stories That Have Been Finished by Boy Candra. The steps taken in data analysis and data collection are by grouping data according to Freud’s personality structure.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

Al- Quran a part from its position as the main source of Islamic teachings, the Koran is also a significant one. Therefore, since the time of the Prophet Muhammad SAW, and his companions until now, the ulama have produced various works of interpretation with a variety of methods and styles as their reflection on the Al-Quran. However, these interpretations are not an easy thing, because a person's understanding cannot be separated from several factors such as scientific background, experiences, socio-political conditions and so on. The problem regarding the view of death is that recently there has been no clear definition of death, as a result of increasingly sophisticated technology and also the existence of several deaths before entering the era of technological sophistication. Death in the world of modern medicine has the definition of the end of certain biological functions, the cessation of vital organs. such as breathing, heart rate, or blood pressure. However, advances in medical technology have given rise to controversy regarding what criteria should be used to determine whether a person is dead, because currently, in the world of modern medicine, the reference for determining death is the death of the brain stem (brain death).

Abstract.The aim of this research is to analyze the implementation of the Social Security Administering Agency for work accidents experienced by workers and the implementation of the Social Security Administering Agency for work accidents experienced by workers. This research uses descriptive analytical research with a normative juridical approach. The results of this research show that BPJS Employment protects online motorcycle taxi partners with its five programs, namely; work accident insurance, old age insurance, death insurance, pension insurance and job loss insurance. The obstacle in employment protection for online motorcycle taxi partners is that there are still several online motorcycle taxi partners who are not registered as BPJS Employment participants due to various reasons, which means that protection for online motorcycle taxi partners is still not optimal.    

The purpose of this research is to determine the effect of Placement (X) consisting of Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) on the Employee Performance variable (Y) at the Tanah Grogot District Court Office Class II. The sample in this study were employees at the Class II Tanah Grogot District Court Office using a saturated sampling technique and the number of samples obtained was 34 people. Employees as samples in this study were given a questionnaire consisting of 13 statements. The responses to this questionnaire were tested for validity and reliability before carrying out multiple linear regression analysis using the SPSS application. The results of testing the instrument, namely the questionnaire, show that the 13 statement items are valid because rcount > rtable is (0.339). Apart from that, all statements are reliable because Cronbach's alpha (α) > 0.60 (0.905 > 0.60). The regression equation obtained is Y = 1.460 – 0.133 X1 + 0.398 X2 – 0.133 X3 + 0.551 X4. The multiple correlation coefficient (R) value is 0.762, which means a strong correlation between the variables Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) on the Employee Performance variable (Y). The coefficient of determination (Adjusted R2) value of 0.522 or 52.2% shows the large contribution of the Placement variable (X) which consists of Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) to the variable Employee Performance (Y) was 52.2%, while the rest was explained by other variables not included in this research amounting to (100-52.2) % = 47.8%. Simultaneous testing (F test) shows that Fcount > Ftable (10.012 > 2.70) or p-value (Fcount) > α (0.000 < 0.05), meaning that H0 is rejected and Ha is accepted so it can be concluded that there is an influence between the placement variables which consists of Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) on the Employee Performance variable (Y) at the Class II Tanah Grogot District Court Office. Partial testing (t test) shows that the value of tcount > ttable on Job Knowledge (X2), namely 3.198 > 1.699 and Work Experience (X4), namely 3.138 > 1.699, there is a significant influence on Employee Performance (Y) at the Class II Tanah Grogot District Court Office, which means H0 is rejected and Ha is accepted, while the value of tcount < ttable for Education (X1) and Work Skills (X3) has no significant influence on Employee Performance (Y) in the Clerk's Office at the Class II Tanah Grogot District Court Office. In the Placement variable (X) which consists of the four variables studied, the dominant variable is Job Knowledge (X2) as evidenced by the highest t-count value of 3.198 and the lowest significant value of 0.003.

Work accidents are a phenomenon that often occurs in various industrial sectors. In the process of nation building, the role of the workforce is increasing, along with the various difficulties and risks they face. As a result, to increase national productivity, workers must be provided with protection, care and increased welfare. To ensure that all the steps required to obtain work accident insurance have been carried out correctly and clearly, BPJS procedures cover various aspects, such as registering participants, handling work accident cases, and paying compensation to victims. This journal is made using the library research method, which refers to the process of searching, collecting and analyzing literature or written sources such as books, reports and journals that are relevant to a particular research or study topic. One of them is for the workforce in realizing prosperity. Due to the important role of labor in achieving development goals, they have rights and obligations protected by law. Workers who experience work accidents can receive legal protection such as health services according to medical needs and monetary compensation. The rights and obligations of workers, employers and BPJS Employment are not affected if reporting work accidents is delayed to BPJS Employment and UPTD Employment Inspection.

This research aims to describe the management of early childhood education at RA Annur Babalan. This research uses a qualitative approach and is descriptive in nature. The selection of research subjects was carried out using purposive sampling technique. Research subjects are managers, educators, students and parents. Data was collected through observation, interviews and documentation. Checking the validity of the data is carried out through diligent observation, participation and adequacy of references. The research results show that the RA Annur Babalan management program has been prepared in accordance with the institution's vision and mission by carrying out management functions including; implementation, supervision and guidance. Managers as leaders in carrying out management functions place great emphasis on cooperation based on sincerity, enthusiasm and high loyalty. Planning is carried out with strategic planning, preparing learning plans ranging from yearly, semester, monthly, weekly to daily. Organizing is carried out by coordinating tasks, opportunities, experiences and insights with open communication, holding regular meetings to discuss efforts to improve performance. Supervision is carried out by direct observation, through supervision, regular meetings with educators. Collaboration ends with parents, through monthly meetings (parenting), and partners related to RA. Assessment and evaluation is carried out by giving assignments, observations, daily notes, anecdotes, performance, work results and educational visits.

The enemy of progress is comfort. Some people might say, don't we need to feel comfortable in this life? This opinion is not completely wrong, but if we only pursue comfort, then we can get trapped in the comfort zone that we created ourselves. The comfort zone will make a person no longer productive and responsive to change. If someone is trapped in a comfort zone, then their life will quickly decline by it self. This research is motivated by ideal conditions and reality conditions regarding comfort zones and faith zones. The ideal condition is that young Christians must experience a breakthrough in their faith and work for God in accordance with the Bible and the reality is that many young Christians are still tied to their comfort zone. The aim to be achieved in this research is to release Christian youth out of their comfort zone into the faith zone. The research was conducted at the Indonesian Protestant Christian Church with church youth, using qualitative research. Based on research results, many young Christians are still comfortable in their comfort zone. Thus, we raised the title "Get out of the comfort zone into the faith zone". Therefore, it is recommended that every young Christian must first instill good Christian character and values according to the contents of the Bible.

Personal Protective Equipment is a set of tools used by workers to protect all or part of their body from potentially dangerous work such as ISPA (Upper Respiratory Tract Infection) in rice mill workers in Waimital Village and Waihatu Village. The number of cases of ISPA each year in Indonesia is 150,000 cases or it could be said that someone dies every 5 minutes. The aim of this research was to determine the description of the use of personal protective equipment with symptoms of ISPA in rice mill workers in Waimital Village and Waihatu Village. This research method includes quantitative research with a descriptive approach. The sample in this research was 34 workers using total sampling. the majority of workers never use personal protective equipment as many as 20 people (58.8%), and the fewest are those who always use personal protective equipment as many as 3 people (8.8%). And 24 people (70.6%) experienced ISPA symptoms, while 10 people (29.4%) did not experience ISPA symptoms. It was concluded that on average workers did not use personal protective equipment, the majority of respondents experiencing ARI found in this study.

Bina Desa is a form of community service carried out by students by plunging directly into the community environment so that students learn to socialize and know the problems faced in the environment, the PKKM Bina Desa Program is expected to be a learning medium for students and the problems faced by the community can be helped and get solutions from the knowledge applied by students. PKKM Bina Desa Tawas 2023, which is located in Penanggungan Village, Trawas District, Mojokerto Regency, has been running a work program for 3 months from August 21 - November 24, 2023, One of the work programs that I worked on was a visual identity design and branding program for Penanggungan village MSMEs, The problem experienced by owners and managers of MSMEs in Penanggungan village is the lack of education about the importance of visual identity and branding in their snack products, so that they have not been able to reach markets outside their regional area. Therefore, this visual identity and branding design program is sought to help MSMEs so that they can be better able to develop their products in a more organized manner and can reach a larger market in the future. This program has been completed on time and pursued as best as possible.