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The purpose of this study is to describe language errors in writing speech scripts at SDN Talagasari, Cikupa District, Tangerang Regency in terms of spelling, affixes, reduplication, word waste and diction. The approach and type of research used in this study is qualitative descriptive. The data in this study is in the form of language errors in writing speech scripts at SDN Talagasari, Cikupa District, Tangerang Regency. The source of data for this research is the writing of speeches of grade VI students of SD Negeri Talagasari for the 2024/2025 school year. The data collection technique was carried out using the documentation method. After the speech script is read, the speech script is carefully scrutinized to find language errors that will be used as data. The researcher made a list of data variables then recorded each data found and grouped the data. in accordance with the aspects to be studied. The data analysis technique consists of three components, namely data reduction, data presentation, and conclusion drawn. This study uses a data validity check using a triangulation technique. In this case, the researcher uses data triangulation. In addition, this research is carried out through several stages, namely the pre-field stage, implementation, and research report. Based on the results of the research, several language errors were found in the writing of students' speeches. From the samples taken, the most common language errors found were spelling errors. In addition, affix errors, reduplication, word waste, and diction are also found in student essays. The results of the analysis of language errors in the writing of grade VI students of SD Negeri Talagasari, Cikupa District, Tangerang Regency for the 2024/2025 school year can be concluded as follows: (1) language errors that are often found in writing student speeches are spelling errors. Spelling errors occur due to improper writing of words, capital letters, italics, number symbols, and punctuation, (2) affix errors are found in the use of the prefix me-, prefix in-, confix  se-, confix di--kan, and confix me- -kan (3) reduplication errors occur due to the use of incorrect reaffixes (4) word waste occurs because there are still many The use of words that actually do not need to be used (5) diction errors occur due to improper word selection

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

This study is motivated by the importance of the role of students in promoting and enhancing young entrepreneurs in Indonesia, particularly within higher education environments. Students, with their creativity and spirit of innovation, have great potential to become agents of change in developing the entrepreneurial sector. The purpose of this study is to identify the role of STIE Ganesha students in supporting the growth of young entrepreneurs, examine factors influencing entrepreneurial success, and evaluate the impact of entrepreneurship programs at STIE Ganesha. This research employs a case study method with a qualitative approach. Data were collected through in-depth interviews and questionnaires distributed to 100 students actively participating in entrepreneurship programs at STIE Ganesha. The study was conducted over three months, from June to August 2024. The research subjects are students involved in campus entrepreneurship activities. The results indicate that students play a significant role in enhancing young entrepreneurship through business initiatives, participation in entrepreneurship training, and support from campus business incubators. Factors such as institutional support, access to capital, and business networks are critical determinants of entrepreneurial success. This study recommends strengthening entrepreneurship programs at STIE Ganesha with supportive policies, improved facilities, and broader access to business resources. These findings are expected to serve as a reference for educational institutions and the government in supporting the development of young entrepreneurs in Indonesia.

This study examines community participation in the development of cultural tourism in Kampung Batik Laweyan, Solo, as well as the factors that support and hinder such involvement. This study uses a descriptive qualitative approach with observation, in-depth interviews, and documentation methods. The informants in this study include batik business actors, local community administrators, community leaders, government representatives, and non-governmental organizations (NGOs) active in the field of cultural preservation and tourism. The results of the study show that community participation is divided into three main dimensions, namely economic, socio-cultural, and institutional. In the economic aspect, the community is involved through batik businesses, homestays, and tourism services. In the socio-cultural aspect, involvement can be seen from the preservation of local traditions and the implementation of cultural activities. Meanwhile, in the institutional aspect, participation can be seen from the active role of residents in decision-making forums related to tourism management. Factors driving participation include collective awareness of the importance of cultural preservation, the economic potential of the tourism sector, and support from the government, NGOs, and educational institutions. However, community participation still faces several obstacles such as lack of education on the concept of sustainable tourism, limited access to capital, and lack of coordination between interested institutions. Cross-sectoral collaboration efforts are needed between the community, government, the private sector, and educational institutions in realizing inclusive and sustainable cultural tourism management. Thus, Laweyan Batik Village can become a model for the development of cultural tourism destinations based on active community participation. The implications of these findings suggest that cultural tourism development policies should not only focus on increasing the number of tourist visits, but also on strengthening the capacity of local communities as key actors.

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and leverage, but it cannot moderate the impact of profitability.

The world is experiencing a period of recovery due to the aftermath of the pandemic, several companies have carried out various strategies to ensure performance is going well. Based on financial data listed on the IDX, the growth of the cement industry in Indonesia has the opportunity to grow accompanied by soaring market demand for both private and government infrastructure development. With this research, it is useful to know the calculation of financial performance through financial statement analysis. This research uses non-statistical quantitative methods. The secondary data source is the financial statements of cement subsector BUMN companies using the EVA and MVA methods which can be accessed through the official IDX and company websites. Sampling using purposive sampling method that uses several criteria. The results of the calculation of EVA three companies in 2020 - 2023 in a row are positive, which means that adding value to the company's capital costs results in an income figure above zero in other words there is no minus. While the results of the calculation of two companies in 2022 are negative, which means that they do not add value to the company's capital costs, resulting in income below zero, in other words, minus. The results of the calculation of MVA in all cement sub-sector companies in 2020 - 2023 are positive, which means that adding value to the company's shares results in an income figure above zero, in other words, there is no minus

The source of income in the region is the main capital for local residents to meet their living needs as social beings who have basic human nature in increasing social interaction. This is one of the reasons why humans form groups or communities. This community service activity was carried out in order to increase environmental knowledge and observe the main problems in a village, namely Maryke Plantation Village, Langkat Regency, Kutambaru District. The method used in this community service is face-to-face (on the spot training). Data collection is carried out through observation, interviews, and documentation. The result of this community service is in the form of efforts to invite residents to be careful of online lending and illegal collection on behalf of village officials. In addition, this activity also aims to provide education on ways to protect yourself from fraud and increase awareness of rights

This research aims to analyze the concept of Disgorgement Fund in Indonesia, India, and the United States through a comparative legal study approach. The Disgorgement Fund is a legal mechanism aimed at returning illegally obtained profits to the aggrieved parties and serves as a form of recovery for investors. The methodology employed includes analysis of legislation, court practices, and regulatory policies in the three countries. The findings indicate that while all three countries share the same goals in the implementation of the Disgorgement Fund, there are significant differences in the implementation and legal approaches taken. In the United States, the Disgorgement Fund is detailed by the Securities and Exchange Commission (SEC), while in Indonesia and India, it is still in the developmental stage and often influenced by local social and economic contexts. This research provides recommendations for enhancing the legal framework and implementation of the Disgorgement Fund in Indonesia and India, as well as offering a broader perspective on understanding the importance of investor protection in the context of the global capital market.

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and capital structure on firm value by using firm growth as a moderating variable. The sample in this study were metal industry companies and the like listed on the IDX for the 2018-2022 period. The research sample was 17 companies with 68 observation data determined by the purposive sampling method. Data were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that CSR disclosure has a negative effect on firm value, capital structure does not affect firm value, and firm growth cannot moderate the effect of CSR and capital structure on firm value. The implication of this study is to provide benefits for all stakeholders such as internal companies and investors.

The purpose of this study is to know and analyze the influence of intellectual capital and musyarakh financing on the financial performance of Sharia Commercial Banks for the 2017-2022 period. This research is a quantitative research that uses secondary data. The population in this study amounted to 13 Sharia Commercial Banks. Samples are selected using the Purposive Sampling method. In this study produced a sample of 48 observational data (8 BUS in 6 years). The results showed that Intellectual Capital partially affected the financial performance of Sharia Commercial Banks for the 2017-2022 period. Meanwhile, Musyarakah Financing does not significantly affect the financial performance of Sharia Commercial Banks for the 2017-2022 period.

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on  firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.  

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.

The research aimed to determine whether practicing the phenomenon of profits management affects the capital structure of the companies in the research sample. The research population consisted of all companies listed on the Iraq Stock Exchange for the period (2013 - 2022). The research sample included (26) companies that met the conditions. Companies. Among the most important results: (53%) of the companies in the research sample practiced profits management throughout the research period (2013 - 2022), while the remaining companies practiced it for varying periods. It was found that half of the companies in the research sample had lower costs than the general average weighted cost of the capital structure, and recorded the highest costs in the agricultural sector, and the lowest costs in the industrial sector. Among the most important suggestions: Corporate management should be aware of the risks that may result when practicing profits management on the performance and market value of the company.

We analyze the decision in case Number 213 PK/Pdt/2015 PT. Parna Jaya did not make a full deposit, but only part of the shares as capital. In accordance with the provisions of Article 34 paragraph 1 of the PT Law, the founders of the company make deposits for each part of the share capital taken up in the form of money or other forms. The deposits are made by PT. Parna Jaya is land that has been agreed upon based on Basic Agreement No. WN/1317/1970. By not carrying out their obligations in paying in full the issued capital and also in implementing the distribution of dividends for shareholders who do not carry out their obligations, there will be legal consequences for the position of shareholders, so the formulation of the problem is how the right to distribute dividends from PT. Parna Jaya which did not make a full capital deposit. The results of this research are that the ownership status of shareholders who do not deposit capital in full does not have legality and validity as legal shareholders. Founders who do not fulfill their obligations will cause the founders to lose their rights to dividends and other shareholder rights.

The development of culinary MSMEs in Banjarsari District, Surakarta City has developed rapidly, but the increase in the number of culinary MSMEs in Banjarsari District, Surakarta City is not necessarily followed by an increase in the financial performance of these MSMEs  This study aims to find out and analyze the influence of financial literacy, financial technology, entrepreneurial orientation, and innovation towards the financial performance of culinary MSMEs in Banjarsari District, Surakarta City. Data collection in this study uses a questionnaire distributed to respondents. The sample in this study amounted to 95 culinary MSMEs in Banjarsari District, Surakarta City with the type of sampling, namely purposive sampling with the consideration that the MSMEs have been running for at least 2 (two) years. The analysis methods used in this study are descriptive analysis, multiple linear regression analysis, t-test, F test (model accuracy test), and determination coefficient test (R2).  The results showed that the determination coefficient (adjusted R Square) is 0.548. Means This means that the amount of contribution of the influence of the independent variable X1 (financial literacy), X2 (financial technology), X3 (entrepreneurial orientation) and X4 (product innovation) towards Y (performance finance) by 54.8%. The rest (100% - 54.8%) = 45.2% is influenced by other variables outside the model such as the work environment, company size, market competitiveness, operational costs, working capital, etc.

This study aims to predict the potential bankruptcy of PT Waskita Karya Persero Tbk. Quantitative descriptive research type. The population used is the financial statements of PT Waskita Karya Persero Tbk with a sample of financial position reports and income statements from 2018-2023. Research data collection was carried out using documentation and literature studies. The analysis technique is the Zmijewski model (X-Score) with the three ratios, namely return on assets, debt ratio, current ratio and Altman model (Z-Score) with four ratios, namely the ratio of working capital to total assets, retained earnings to total assets, earning before interest and taxes to taotal assets, book value of equity to book value of debt. The research results of the Zmijewski model (X-Score) show that PT Waskita Karya Persero Tbk in 2018 is predicted to be a healthy company because the X-Score value is below the value of 0, in 2019-2023 it is predicted that the company has the potential fo bankruptcy because the X-Score value is above the value of 0. Meanwhile the Altman (X-Score) model shows that PT Waskita Karya Persero Tbk in 2018 is in gray zone because the Z-Score value is between 1.1 and 2.60, in 2019-2023 it is ini the danger zone because the Z-Score value is below the value of 1.1.    

Productive zakat is one of the instrument potential Islamic philanthropy in empowerment economy society, especially UMKM actors. Research This aiming For developing a model for empowering Micro, Small, and Medium Enterprises (MSMEs) based on productive zakat at Collection Agency (BAZNAS) of Pekanbaru City. Research This using approach qualitative with method studies cases in BAZNAS Pekanbaru City. Data collected through interview in-depth, observation, and documentation. Research results show that zakat is productive can become solution strategic in development of MSMEs with provide business capital, mentoring and training for mustahik. The proposed empowerment model covering a number of stages , namely identification mustahik potential , assessment eligibility effort , giving capital assistance , mentoring efforts , and evaluation sustainability business . Implementation of this model expected can increase capacity and independence economy mustahik, and optimize management of productive zakat at BAZNAS. With development of this model , BAZNAS Pekanbaru City expected can more effective in operate his role as institution zakat managers who do not only focuses on the distribution of consumptive zakat , but also plays a role active in empowerment economy people through productive zakat . Research This give contribution practical and theoretical in field Islamic philanthropy and empowerment economy, as well as become reference for other zakat institutions in optimize productive use of zakat For support growth of MSMEs.  

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.