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This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.

The reading interest index in Indonesia according to the UNESCO survey is still relatively low, so support from various parties is needed, one of which is quality library facilities and infrastructure. Therefore, it is necessary to analyze the quality of library services. This study aims to assess the quality of regional library services in Depok City using a qualitative descriptive approach. The focus of this study refers to the five dimensions of Prasuraman's theory, namely Responsiveness, Assurance, Tangible, Empathy, and Reliability.Data collection was carried out through observation, interviews, and documentation. The results of the study showed that the library succeeded in providing accurate, timely, and consistent services in accordance with strict SOPs and routine evaluations, reflecting a high level of reliability. In terms of responsiveness, the library is responsive to visitor needs through mobile library services, digital services, and efficient complaint management. Service quality is guaranteed through regular training for staff and friendly attitudes of officers, creating a comfortable and trusted environment. Empathy is shown through an approach that is tailored to visitor needs, providing personal attention that makes visitors feel appreciated. Despite limitations in facilities, the library strives to provide adequate services, including facilities for people with disabilities, especially the blind and deaf.

Abstract. This study aims to analyze multiple choice question items related to business process elements in the field of financial accounting for 10th grade vocational students using the Anates application. The methods used include evaluating the validity, reliability, difficulty level, and differentiating power of each item. Data were collected from questions that had been given to students and analyzed quantitatively. The results showed that most of the items met the criteria for good validity and reliability, although there were some items that needed to be improved in terms of difficulty level and differentiating power. These findings provide important insights for the development of teaching materials and the preparation of evaluation questions in accounting. This research is expected to contribute to improving the quality of accounting education in SMK and assist teachers in designing more effective questions to measure students' competencies in facing the challenges of an increasingly complex world of work. Abstrak. Penelitian ini bertujuan untuk menganalisis butir soal pilihan ganda yang berkaitan dengan elemen proses bisnis di bidang akuntansi keuangan pada siswa kelas 10 SMK menggunakan aplikasi Anates. Metode yang digunakan meliputi evaluasi validitas, reliabilitas, tingkat kesulitan, dan daya pembeda dari setiap butir soal. Data dikumpulkan dari soal-soal yang telah diberikan kepada siswa dan dianalisis secara kuantitatif. Hasil penelitian menunjukkan bahwa sebagian besar butir soal memenuhi kriteria validitas dan reliabilitas yang baik, meskipun terdapat beberapa soal yang perlu diperbaiki dalam hal tingkat kesulitan dan daya pembeda. Temuan ini memberikan wawasan penting bagi pengembangan materi ajar dan penyusunan soal evaluasi di bidang akuntansi. Penelitian ini diharapkan dapat berkontribusi pada peningkatan kualitas pendidikan akuntansi di SMK serta membantu guru dalam merancang soal yang lebih efektif untuk mengukur kompetensi siswa dalam menghadapi tantangan dunia kerja yang semakin kompleks.

This research is motivated by the teacher's low awareness of the importance of implementing learning evaluation during the teaching and learning process, causing a lack of students' understanding of the subject matter. This study aims to find out how teacher competence is in carrying out learning evaluation in the Al Quran Hadith subject for class XI at MAN 2 Agam. This study uses a type of qualitative research with data collection techniques using observation, interviews and documentation. Data analysis techniques use data reduction, data presentation, and drawing conclusions. The research results obtained were that the competence of teachers in carrying out learning evaluations in the Al Quran Hadith subject was still low. Based on the results of observations and interview results, the author observed 29 aspects of the assessment. Found for low size with a number of 58.6, medium with a high number of 24.1 and 13.7. So it was concluded that the teacher's ability to carry out learning evaluation in class XI was still low.

This study aims to explore the challenges in learning Arabic in schools and offer solutions through the Task-Based Learning (TBL) approach, cooperative learning, and the use of digital technology. A qualitative approach is used with data collection techniques in the form of observation, interviews, and documentation. Observations are conducted to observe the practice of learning Arabic in the classroom, interviews are conducted with teachers, students, and parents to explore their perspectives on the challenges faced, while documentation is used to collect supporting data such as syllabus and evaluation results. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that the task-based approach and student collaboration are effective in improving speaking and listening skills, as well as increasing student motivation and engagement. This approach creates a dynamic and relevant learning environment, encouraging students to be more active in using Arabic in everyday life.    

The application of fiqih jinayah in Aceh is the implementation of Islamic criminal law regulated in Qanun Jinayat as part of the implementation of Islamic law in the region. This is based on the special authority granted by Law Number 11/2006 on the Government of Aceh. Qanun Jinayat includes various criminal provisions such as hudud, qisas, and ta'zir that regulate certain offenses, including zina, gambling, alcohol consumption, and khalwat. Punishments include flogging, fines, and imprisonment. However, the implementation of fiqh jinayah in Aceh faces various challenges, such as resistance from certain groups, limited public understanding, and issues of compatibility with human rights principles. On the other hand, this implementation is considered successful in reducing the level of certain crimes and strengthening the Islamic identity of the people of Aceh. Thus, fiqih jinayah in Aceh is an example of how Islamic law can be integrated into the national legal system, although it requires evaluation and adaptation to ensure its implementation is fair, transparent, and in accordance with the social context of the community.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

This research aims to optimize cross-cultural property marketing through the implementation of Integrated Marketing Communication (IMC) and competency training for the sales team at Central Group, one of the leading property developers in Batam. The main challenges faced by the company are the lack of cross-cultural communication skills in the sales team and a marketing strategy that is not yet fully integrated. Therefore, this program is designed to increase marketing effectiveness while strengthening brand image in the multicultural market. This research uses a descriptive-analytical method by collecting data through observation, interviews and documentation analysis. Research stages include planning, implementing training, implementing IMC strategies, monitoring and evaluation. The IMC strategy is implemented through various channels, including social media, paid advertising, traditional media, as well as organizing events such as the Central Property Festival. The research results show significant improvements in marketing strategy coordination, sales team skills, and synergy between the company and the local community. Apart from that, the implementation of IMC has been proven to be able to increase company brand awareness and support the growth of property sales in domestic and international markets. This research makes a practical and academic contribution by offering an integrated marketing strategy model that can be replicated in other property industry contexts. 

The lack of learning media for early childhood that motivates children to practice clean living behavior in school is the main issue addressed in this study. This research aims to develop a Wordwall game media prototype to instill clean living behavior in Group B Children at TK Permata Sunnah Kindergarten, Kota Selatan District, Gorontalo City. The research utilized a development method, specifically Research and Development (R&D), following the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) proposed by Sugiyono (Aini et al., 2023). The study’s findings reveal that the Wordwall game media is highly feasible for instilling clean living behavior, as indicated by the result of expert validation tests. The material expert validation scored 87,27% (very feasible), and the media expert validation scored 96,67% (very feasible). Additionally, pilot tests with teachers showed a feasible percentage of 88,57% (very feasible), while testing with children yielded a score of 4 (feasible). Finally, usage trials with teachers resulted in a feasibility percentage of 97,14% (very feasible), and large-group testing with children scored 5 (very feasible). The study concludes that the development of the Wordwall game media prototype effectively instills clean living behavior in children..

This research aims to provide new innovations in handmade products or knitted products. Apart from that, this research also aims to help UMKM in developing their handmade bag business. The methods we use in this activity are research, discussion, training, development and evaluation. The results of this research show an increase in product quality, creativity and sales through digital and offline marketing strategies. Collaboration with partners makes a big contribution, especially in practical training and product marketing. Even though there are challenges such as manual production processes and market competition, innovation and the right marketing strategy can help this product remain competitive and have the opportunity to develop sustainably. We hope that UMKM players can develop the handmade bag or knitted bag business by developing new innovations while maintaining product quality.

The increasing divorce rate in South Sulawesi, particularly in Makassar, poses significant challenges to the protection of children's and women's rights. This study aims to enhance community understanding in Panampu Village regarding these rights post-divorce through legal counseling. The method used is Asset Based Community Development (ABCD), which involves the community in every stage of the activity, from problem identification to evaluation. The counseling event was held on November 15, 2024, attended by 50 participants, and the pre-test results indicated a low level of understanding. However, after the counseling, the post-test results showed a significant improvement in understanding, with all participants answering correctly regarding the rights of children and women. This activity is expected to contribute to increased legal awareness and the protection of children's and women's rights in the community

The training Writing Screenplays Using Fair Use with AI was conducted to enhance participants' understanding of the fair use concept and the application of artificial intelligence (AI) technology in screenplay writing. In the digital age, AI offers great potential in the creative industry, but its use must be accompanied by a proper understanding of ethics and law. This training aimed to introduce the principles of fair use and how to use AI software to improve creativity and efficiency in writing screenplays. The methods used included lectures, practical exercises, and evaluation of participants' work. A total of 16 participants were involved in the training, which covered topics on fair use, AI application in screenplay writing, and the challenges and obstacles encountered. The results showed an increase in participants' understanding of fair use, followed by their ability to use AI to produce more efficient and creative screenplays. However, some technical and conceptual challenges were still found, such as difficulties in using AI software and limited understanding of fair use limitations. In conclusion, this training successfully raised participants' awareness of ethics and legality in the use of technology in the creative industry, with recommendations for improving materials and technical support in the future

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

Teachers not only educate and deliver content during teaching and learning activities, but they also conduct student assessments, which is a crucial component of the teacher's learning process. An affective evaluation considers behavioral traits such as attitudes, feelings, emotions, interests, and values. Affective assessment implementation has been described as tough and complicated when compared to other domain evaluations. The purpose of this study is to identify the elements that impact instructors' challenges in recognizing the application of emotional evaluations. This study employs a qualitative technique, which is a means for gathering in-depth, meaningful data. Because meaning is actual data, concrete data, and there is worth beneath the visible facts. In teaching and learning activities, teachers not only teach and provide material, but also carry out an assessment process for students, which is an important component in the teacher's learning process. The research results show that teachers as informants in this research do not fully understand the instruments and measuring tools used to carry out affective assessments in schools, which results in the emergence of various forms of difficulties felt by teachers when carrying out affective assessments.

Study was to emit various strategies to develop buffalo cattle in a semi-intensive rearing system at BPTU HPT Siborongborong. Primary data, collected through observation, focus group discussion (FGD), and secondary data, collected through relevant reports and literature. Development potential, challenges and opportunities were identified using desirability evaluation, descriptive analysis and SWOT. The results show that the semi-intensive system implemented has improved animal productivity, with adult buffaloes averaging 500 kilograms in weight and 0.7 kilograms in daily growth. The system also offers significant economic benefits, with an average net profit of IDR 800,000 for each head each month. However, a lack of protected human resources and seasonal forage shortages remain constraints. Feed diversification, farmer training and analysing the use of advanced technology are the plans made based on SWOT. The Siborongborong semi-intensive system has a great opportunity to become an example of effective and sustainable buffalo management in Indonesia.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

This study aims to produce a microlearning video product that can help teachers understand and learn good and correct teaching methods. Microlearning videos are chosen because of their ability to convey material concisely and effectively, making it easier for teachers to receive information quickly and accurately. The research method used is research and development (R&D) with a qualitative approach. The video production process includes several stages, namely material planning, scripting, shooting, video editing, and product evaluation. This research was conducted at UPT SD Negeri 067098 Medan. Based on the evaluation results, the resulting video was considered good and suitable for use for learning purposes. The results of the study indicate that the microlearning video produced can be an effective tool for teachers in understanding the concept of correct teaching methods. In addition, this video can also help improve the teaching skills of teachers at UPT SD Negeri 067098 Medan, as well as provide clear guidance in implementing effective teaching methods in the classroom.    

The Merdeka Curriculum emphasizes individual freedom to learn according to their potential. Thus, teachers face the challenge of providing instruction that suits students' varying abilities. In addition, many students face difficulties in multiplication and division when studying mathematics. So, the aim of this research is to find out whether student learning outcomes are better by using the Problem Based Learning (PBL) model in learning Indonesian in one grade. Learning Indonesian in first grade often faces problems in improving students' skills. Consequently, the aim of this research is to apply the PBL learning model and learning approach at the appropriate level (TaRL) at SDN Pakis V Surabaya. The aim of this research is to explain the use of TaRL in Indonesian language learning in grade 1 using data collection techniques such as observation, interviews and document analysis. The research results show that efforts to improve student learning outcomes are through the use of TaRL in a process that includes classifying learning needs, learning design, implementation, and student reflection and evaluation.

The results of the study of Community Midwifery Care for Mr. "N" Family with Postpartum Fever on Day 6, Dusun Aik Lengis, Kuta Village, Kuta Health Center Working Area, namely the assessment of subjective and objective data on Mrs. "M" postpartum on day 6 with fever, existing subjective and objective data and can identify problems, needs and diagnoses based on information that has been collected from the assessment of Mrs. "M" postpartum on day 6 with fever. Diagnosis or potential problems in accordance with the data obtained from the assessment of Mrs. "M" postpartum on day 6 with fever, collaboration, and referrals to Mrs. "M" postpartum on day 6 with fever, interventions on Mrs. "M" postpartum on day 6 with fever, care needed by Mrs. "M" postpartum on day 6 with fever. Students have conducted an evaluation in accordance with the actions that have been given to Mrs. "M" postpartum on day 6 with fever obtained from verbal responses, nonverbal responses, and examination results. Not all problems can be identified due to time constraints for the author to provide midwifery care to clients who have not fully recovered.

The development of information technology has had a significant impact in various sectors, including in the management of social assistance programs. At the Social Service for Women's Empowerment and Child Protection of Batu Bara Regency, the evaluation process for the implementation of social assistance programs is still carried out manually, which causes delays in data collection, analysis, and report preparation. Therefore, an information system is needed that can help speed up and facilitate the evaluation of the program. This study aims to design a Social Assistance Program Evaluation Information System that can integrate data on aid recipients, types of assistance, recipient status, and program effectiveness evaluation. This system is designed using the Waterfall method which consists of the stages of needs analysis, design, implementation, testing, and maintenance. The platform used in the development of this system is web-based to facilitate access from various devices. The results of this study show that the design of an integrated information system can increase efficiency in collecting evaluation data and speed up the reporting process to related parties. In addition, this system is expected to increase transparency and accountability in the implementation of social assistance programs, so that the impact of the program can be more measurable and on target.