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Competition between commercial banks is increasingly rapid and complex, causing changes in regulations that are binding on commercial banks. One of the regulatory changes is the application of PSAK 71 which replaces PSAK 55 concerning Financial Instruments. A previous study conducted by Suroso in 2017 simulated the impact of implementing PSAK 71 on bank performance as measured by the capital ratio, namely the Capital Adequacy Ratio. The results of this study stated that there was a decrease in the CAR ratio due to an increase in CKPN which was caused by a change in the CKPN calculation method. This research will measure the comparative influence of CKPN, ROA, and Size as control variables on the CAR ratio at BUKU "2" Commercial Banks. As well as analyzing whether there is a difference in the CAR of commercial banks between before and after the implementation of PSAK 71. The results of the study show that the CKPN, ROA, and Size of the CAR of banks when implementing PSAK 55 has a value of 19.4%. This result is better than the implementation of PSAK 71 which amounted to 14.3%. Apart from that, there is a significant difference in the CAR ratio between before and after the implementation of PSAK 71. This difference is due to the high CKPN and the Covid-19 pandemic forcing banks to hold back credit distribution. So the risk of the bank's RWA has decreased, causing the bank's CAR to increase even though the CKPN has increased, and the bank's ROA has decreased.

Employee performance is the result of quality and quantity standards set by the organization. Employee performance will influence the success of an organization, so employee performance has a close relationship with performance appraisal. Performance appraisal or what can also be called performance evaluation, is an organization's effort to assess the achievements of its employees for the purpose of increasing their productivity. However, sometimes companies still make poor assessments so that their goals are not achieved. This results in a decline in company targets. Performance appraisal does not only look at the results of the work that employees do, but can also be seen from how the employee completes his work. This research uses a qualitative descriptive approach through case studies, namely by analyzing existing problems. This qualitative research uses primary data and secondary data. The primary data for this research was obtained through observation, interviews and documentation, while the secondary data was obtained through previous research. The population in this study were employees of CV Awing Citra Abadi Teknik with a total of 20 employees. The purpose of this research is to determine the implementation of employee performance appraisals at CV Awing Citra Abadi Teknik which includes procedures for implementing employee performance appraisals, efforts to encourage the implementation of employee performance appraisals, and employee performance appraisal procedures.

This community service activity is based on an understanding of the importance of religious education and the formation of a Qur'anic generation from an early age. Reading and memorizing the Qur'an is an effective method to ensure that the younger generation has a strong understanding and deep connection with the holy book of Islam. In addition, it also helps to form individuals who are committed to religious teachings and have good morality This activity was conducted in several stages, namely the preparation, implementation, and evaluation stages. The preparation stage included observations and interviews to identify the problems faced. The results of the observation showed that the management of Markaz Talaqqi Al Athfal had difficulty in encouraging the interest and participation of children in Pasar I, Jl. Setia Budi, Tj. Sari, Kec. Medan Selayang, Medan City, North Sumatra to read the Qur'an. To overcome this challenge, efforts were made to increase the interest and participation of children in the Markaz Talaqqi Al Athfal, totaling 22 people. This was realized through the implementation of outbound activities and giving rewards to children, with the aim of increasing their enthusiasm in learning the Qur'an. Evaluation was carried out after the activity was completed, and the results showed that the children at Markaz Talaqqi Al Athfal were very enthusiastic in participating in each activity. This enthusiasm can be seen from the participation and interest in learning the Quran which is increasing day by day. The children's parents also feel helped and happy to see the children's participation in the activities.

Social advocacy is carried out to provide change by defending victims of injustice. One of the social problems is the number of street children which increases every year. Children spend their time on the streets, without complete identification as their civil right, so it is difficult to be identified. Therefore, the Pertiwi Child Development Foundation provides social advocacy services to assisted children to achieve child welfare. This research aims to determine and analyze the implementation of social advocacy carried out by the Bina Anak Pertiwi Foundation in fulfilling the right to identity and analyze obstacles in social advocacy. Data collection techniques include observation, interviews and documentation with a qualitative approach. The results of this research show that the implementation of social advocacy in fulfilling children's rights to identity at the Bina Anak Pertiwi Foundation includes identifying problems, formulating solutions, building awareness and political will, implementing policies, and evaluating. The inhibiting factors for social advocacy are lack of funding and lack of human resources. The supporting factors are external and internal parties who are able to work together in the relief process.

This article discusses the mentoring of village fund management in Benan Village, Katang Bidare Subdistrict, Lingga Regency. The village fund management mentoring is carried out by the community service team of the Faculty of Social and Political Sciences at Raja Ali Haji Maritime University as part of the higher education tridharma. The purpose of this activity is to describe the mentoring process conducted by the community service team in Benan Village, with a focus on efforts to improve the efficiency, accountability, and transparency of village fund management. The implementation method of this community service is through socialization and lectures. The results of this community service show that the mentoring of village fund management in Benan Village has a positive impact on improving the management of village funds. The mentoring is done through socialization and technical guidance. Based on the results of this activity, the community service team identifies some challenges faced in village fund management mentoring, including uncertainty in mentoring resources and coordination among related institutions.    

Elections are the key to democracy. Young people are expected to have an awareness of their responsibilities as citizens by being willing to be involved in preparations until the implementation of the elections later. Given that the 2024 election is dominated by young people as the most voters. The Church also paid attention to the situation. In its work the church is assisted by Catechists in their service to the people. This study aims to determine the role of catechists in increasing the involvement and participation of the younger generation in the 2024 elections. The method used in this study is a literature review. The results of this study show that catechists have a role as political educators for young people, and catechesis of people is a means of accommodating the aspirations, ideas, and ideas of young people, then catechists are also reformers of paradigms about church and state.

This community service focuses on the application of information technology in the form of e-government in Biring Ere Village, Bunggoro District, Pangkep Regency. The main objective of this activity is to increase community knowledge and motivation regarding the development of the Village Information System (SID) to increase the transparency of village administration through e-government. Through a series of lectures, tutorials and discussions, the public is taught about the importance of SID and how to use it. This activity also involved coordination with the Head of Biring Ere Village and community members. The results of this service show an increase in community knowledge and motivation about the benefits of e-government for the development of their village. Apart from that, this activity also opens up opportunities for the development and implementation of e-government in other villages in Pangkep Regency.

Particularly in the context of the technological industrial revolution, information technology is developing more quickly. We cannot prevent technological development in this life because it will inevitably follow scientific advancements in science. Educational technology has the power to transform traditional teaching methods into innovative ones. Even though the term "educational technology" has a very broad definition, it is frequently assumed to refer only to electronics or other technical tools. For this reason, we will talk more about educational technology in this article, particularly as it relates to its development in the context of science's rapid advancement. as well as society culture and technology Programming breakthroughs have virtually eliminated the need for manual implementation Our work and interests these days often stress our proficiency with computers. Logical thinking is crucial to the development of this revolution in order to comprehend its components, particularly the interconnectedness of computer programming algorithms and mathematics. In order to ascertain the actualization of this programming procedure, the literature analysis method was employed in the composition of this work. The sources for this article's collection included books and a number of earlier publications, the titles of which were created using bibliometric techniques. Thus, it is believed that the development of technological knowledge can proceed without hiccups with the involvement of algorithmic programming so that students can enhance the caliber of the amalgamation of technological information in the industrial revolution.

Business is an activity that includes economics carried out individually or in groups with the aim of making a profit. In a business that is created, the entrepreneur will definitely try to create ideas that are new and unique in each business. The aim of this research is to describe business behavior and management implementation in the novel Harga Teman by Debora Danisa. This type of research uses a qualitative approach. The data collection technique used is listening and data text collection. The listening method is a way to obtain data by listening to the story facts and economic problems that occur in the novel. The materials used to collect data come from novels that have been read. The results of the research explain that the content of the story that occurred is truly relevant in the real world, where building a business requires the implementation of the basics of management and an unyielding behavior. Uncertain economic conditions subtly require entrepreneurs to be able to survive under any conditions. In business, it turns out that these factors are very necessary for smooth business continuity.    

Information about intolerance, sexual violence and drugs is very important material for every good citizen, especially for teenagers. Mojopahit PKBM students are very diverse, but the majority in terms of age, there are still many students who are of productive age (teenagers). In accordance with the Decree of the Minister of Religion of the Republic of Indonesia Number 01 of 2003 concerning Guidelines for Education and Training of Civil Servants in the Environment, the Department of Religion also integrates human rights and gender values ​​in its curriculum. The implementation of this service activity uses discussion/question and answer/introduction and empowerment methods. In order to obtain information and get closer to the service participants, the service team conducted brain storming with the socialization participants. This community service activity targets tutors and residents studying PKBM Mojopahit, Mojokerto City. This service activity was attended by 20 participants from students from package levels A, B and C and several PKBM Mojopahit Tutors from Mojokerto City took part in accompanying the students who attended.

This research aims to produce a mobile learning media product using an articulate storyline application on human circulatory system material that is feasible and can be used by students at SMA Negeri 1 Amurang. Mobile learning media using the articulate storyline application is needed by school teachers to help during the learning process. This type of research is Research and Development / R&D development research using the ADDIE model. This model, as the name suggests, is Analysis, Design, Development, Implementation and Evaluation. The test instrument in this research is the product validity results from material and media experts. The data analysis techniques used are qualitative and quantitative approaches. The results of this research: 1) Development of mobile learning media using the articulate storyline application on the circulatory system material. 2) The quality of mobile learning aids on human circulatory system material is excellent. The assessment results from learning material experts obtained a feasibility percentage score of 85% for the very valid category. The assessment results from learning media experts obtained a feasibility percentage score of 89.9% for the very valid category. The response of students in class XI MIPA was in the perfect/exciting criteria with a percentage of 87.5%. It was concluded that the mobile learning media using the articulate storyline application on the circulatory system material at SMA Negeri 1 Amurang is very suitable to be used as a source of teaching material in the learning process.

Franchising is part of a type of syirkah where there is a partnership association and raising funds as well as the use of trademarks. This also requires the franchisor to provide rights to the franchisee in the form of scientific, marketing and administrative rights to manage the business. This obligation was apparently not carried out by the Dimsum 1000 franchise, where all obligations to provide marketing knowledge were not carried out by the franchise. In writing this essay, the author formulates a problem in the form of how to implement the Dimsum 1000 franchise business in Medan District, Medan City? How do franchisors fulfill their rights and obligations in developing the Dimsum 1000 franchise business in Medan District, Medan City? How do you fulfill the rights and obligations of the Dimsum 1000 franchise business from Wahbah Az-Zuhaili's perspective in Medan District, Medan City? In this research the author uses empirical legal research. The results of the research explain that the implementation of the Dimsum 1000 franchise business in Medan District, Medan City, goes through a business cooperation agreement procedure first. Then all the equipment for selling is provided by Dimsum 1000. However, in the marketing strategy Dimsum 1000 is considered old-fashioned and out of date. Fulfillment of the franchisor's rights and obligations in developing the Dimsum 1000 franchise business in Medan City District. Medan City does not fulfill the franchisee's rights in the form of guidance in the form of training, management operational guidance, marketing, research and development for franchisees on an ongoing basis. Fulfillment the rights and obligations of the Dimsum 1000 franchise business from Wahbah Az-Zuhaili's perspective in Medan City District, Medan City, did not happen at all. Dimsum 1000 franchise practices viewed from Wahbah Az-Zuhaili's perspective are not in accordance with the fulfillment of the concept of rights applied in Wahbah Az-Zuhaili's own view. This can be seen from not providing guidance in the form of training, operational management guidance, marketing, research and development to franchisees on an ongoing basis, which violates the rights of the franchisees themselves.

This study aims to examine the Implementation of Punishment related to Contempt and Defamation in Law Number 19 of 2016 concerning ITE (Electronic Information and Transactions). The presence of this law was initially expected to be able to answer the challenges of the times by containing a criminal formulation of individual legal relations through social networks. However, Article 27 Paragraph (3) on Contempt and Defamation is actually a rubber article that is multi-interpreted and negatively affects free speech. It is studied using normative methods and focuses on the applicable law and connects it through legal concepts to analyze legal issues. From the results of the research that has been studied, it shows that the use of absolute offenses can make ITE cases increase and there must also be revisions in some articles of defamation tend to be used multi-interpretation with the subjective authority of law enforcement officials to promote freedom of expression in public.

Children in the perspective of the Catholic faith in general are the future of the Church. Because, children are part of grace, faith, hope, and love. The social personality in question is the development of character and mentality that supports children to get to know each other. This requires self-transformation as a benchmark for understanding children's social mobility. This research was conducted at SDK Mardiwiyata 2. The method used in this research is the descriptive qualitative method. Data collection adopted research methods in the form of literature studies or reviewing articles or journals, Church documents, and books available according to the theme. Etymologically, the character comes from the Greek charessein which means to carve. From the perspective of the Catholic faith, the Church views the understanding of the concept of character education from 2 (two) points of view, namely: Faith education based on the Catechism of the Catholic Church (CCC) and faith education based on the book of canon law (KHK). The findings from this study are that children who are Catholics are dominated by non-Catholic children so through social life it appears that the character of Catholic children is less desirable, so intensive coaching is needed to shape the child's character. The conclusion this of study is the implementation of children's character in the light of the Catholic faith to improve children's character and mental development. The conclusion of this research is evident from the results of various other studies that have been done before.

This research aims to describe facts in the field regarding the role, implementation, and factors that influence the application of Pancasila values for students. This research uses a qualitative approach with descriptive methods. Meanwhile, the data collection technique used in this research is a questionnaire. The results of this research show that the role of students in implementing Pancasila values is by having high tolerance, being active in social activities, having integrity as leaders based on Pancasila values, supporting the process of collective deliberation and decision making, and having a conscience. and put it into real action. Based on the results of a questionnaire conducted on Medan State University students regarding the implementation of one of the values contained in Pancasila, namely an attitude of tolerance towards cultural, ethnic and religious differences, the results showed that the majority of students had instilled and implemented it well. Meanwhile, the small number who do not understand and implement this attitude of tolerance may be caused by several internal and external aspects or factors.

This study aims to develop Busy Book learning media on the material of the digestive system of ruminants for grade V elementary school. This research is a development research using the ADDIE model which consists of five stages (analysis, design, development, implementation, evaluation). The subject of this study consisted of 25 students. The results of the research that has been carried out show that the Busy Book media on the material for the digestive system of ruminants for class V elementary school fulfills the validity indicators, namely a) the results of validation from the material expert validator obtain a score of 95%, material expert 2 obtains a score of 92.5% while media expert 1 get a score of 85%, media experts 2 get a score of 95% with a very valid category. b) the response from the students obtained a percentage of 86.2% in the very good category. c) the learning outcomes of students obtain a percentage of 84% with complete criteria. based on this description, the learning media and material contained in the media developed by researchers can be used in the learning process.

This research aims to analyze the communication strategies used by Jogja Painting in enhancing the brand image of the Jopa Jopi comic. Jogja Painting is a successful art and creative company that has created the popular Jopa Jopi comic, attracting numerous readers. However, the brand image of this comic still needs improvement to gain broader recognition and acceptance. The research method employed is a descriptive qualitative approach. Data was obtained through in-depth interviews with Jogja Painting's management and observations of their communication activities. The findings reveal that Jogja Painting's communication strategies are not yet optimal due to incomplete implementation. The various stages of the communication strategies have not been fully executed, resulting in minimal changes to the brand image and limited reach to a wider audience. Obstacles include difficulties in generating story ideas, monotonous content that fails to engage readers, and visually unappealing aspects of the Jopa Jopi comic. To enhance the brand image, Jogja Painting needs to improve its communication strategies and address these obstacles, enabling the Jopa Jopi comic to gain greater popularity among a wider audience. .

Children and teenagers are the next generation of the nation and are family and state assets that must be safeguarded and protected in all aspects of their lives, including physical, psychological, intellectual, their rights, and their dignity. Protecting children is not only the responsibility of parents but also the responsibility of all of us. The purpose of this research is to determine the legal basis for the formation of policies for implementing compulsory school hours at night, the differences between the implementation of study hours at night and study hours during the day, goals and objectives, infrastructure, implementation, task force, duties and functions of the task force, and the sanctions and obstacles faced in implementing compulsory education at night. The specification method of this research is analytical descriptive, which describes finding legal facts systematically with the aim of making this research easier to understand and conclude. The results of the research show that there are efforts to protect and prevent juvenile delinquency from the Bintan Regency Government in the form of regional head policy, namely Regent's Regulation Number 66 of 2014 concerning Compulsory Night Study Hours for Children in Bintan Regency, which is in accordance with applicable regulations but is not yet effective because there are several obstacles in its implementation.

The importance of character education in learning is to improve the quality of implementation and educational outcomes in schools which leads to the achievement of student character formation. In this case, the teacher is not only tasked with delivering learning material, but is also tasked with instilling character values in students (Fatmawati, 2017: 8). This type of research is qualitative research and the method used is a descriptive method. Sugiyono (2017:9) qualitative research is a research method used to examine natural objects. The main aim of qualitative research is to understand social phenomena or symptoms by providing an explanation in the form of a clear description of the social phenomenon or symptom in the form of a series of words which will ultimately produce a theory, which is explained (Sujardewi, 2014: 110). Based on the description that has been presented, this research is defined as a research process that produces descriptive data in the form of written or spoken words from people and behavior that is observed and carried out naturally. This research uses a qualitative research method with the hope of being able to describe the analysis of character education in mathematics learning material on absolute values for students at SMA class X Harapan Bangsa Samalantan. absolutely at SMA Harapan Bangsa Samalantan class X. In chapter IV, the results of the research that has been carried out and the discussion are presented. Therefore, (1) Results, (2) Discussion are successively put forward.1. Analysis of character education in mathematics learning with absolute value material in class X has been carried out by the teacher through planning, implementation and evaluation carried out by the teacher. Mathematics teachers in planning mathematics learning material have absolute values for the character values listed in the RPP, namely the character values of discipline, honesty, responsibility and skills. In implementing learning, mathematics teachers also apply character education through methods, strategies and learning media. Analysis of character education in mathematics learning with absolute value material is based on lesson plans that have been created and adapted to learning conditions. The teacher's learning implementation uses the case study method, so that students always think critically in their efforts to solve problem formulation in mathematics learning with absolute value material. Assessment of the achievement of character education in mathematics learning absolute value material in class X using test questions and observation sheets of student behavior in learning.

This research aims to understand the implementation of the role of organizational communication effectiveness, implementation of K3 (work health and safety) and company culture on employee work motivation. The research method in this research is a quantitative research method. The population in this study were all permanent employees of PT Kebon Agung Trangkil Pati Sugar Factory, while the sample in this study was 100 respondents. Determining the sample size used a non-probability sampling technique because the population was relatively small, so the technique taken was saturated sampling (census). Data analysis in this study used the SPSS version 24 program. The data analysis technique used was the Multiple Linear Regression Analysis equation model. The results of the analysis and discussion show that there is no influence between the role of organizational communication variables (X1) on employee work motivation variables, There is an influence between the role of occupational health and safety variables (X2) on employee work motivation variables, There is an influence between corporate culture variables (X3) on employee work motivation variables, Variables The influence of the role of organizational communication, work health and safety and company culture simultaneously have a positive and significant effect on employee work motivation at PT Kebon Agung Sugar Factory Unit Trangkil Pati.