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This research aims to investigate the financial status by conducting bankruptcy analyses using the Springate, Grover, and Zmijewski Methods on WIKA from 2018 to 2022, and to investigate the differences in the outcomes produced by these three methodologies. The method used in this study is a quantitative descriptive method. This study involved interpreting processed data through mathematical procedures, utilizing WIKA’s published financial statements from 2018 to 2022. The results show that according to the Springate method, WIKA experienced financial distress during this period. However, based on the Grover method, WIKA did not experience financial distress from 2018 to 2022. Nevertheless, according to the Zmijewski method, WIKA did not experience financial distress from 2018 to 2021 but faced a distressed situation in 2022.

In the modern era of education, the focus of learning has shifted from teacher orientation to student orientation. As educators, it is important to design learning methods that are in accordance with technological developments. Today, learning that is too teacher-centered and theoretical tends to reduce student interest. Therefore, the use of audio-visual media such as learning videos can increase student engagement, provide deep meaning, and arouse high enthusiasm for learning. This study aims to 1) explain the level of student enthusiasm when using audio-visual learning media, and 2) evaluate the impact and interest of students on audio-visual based learning media in the learning process. This research was conducted at Madrasah Ibtidaiyah Ibn Aqil Pekanbaru. This research is a descriptive qualitative research that uses data collection methods in the form of direct observation, interviews, and literature studies. Research findings show that lecture-dominated learning tends to make learners lose interest and focus on themselves. The results of the study showed that 1) when students were introduced to the use of audio-visual media such as learning videos, most of them felt very enthusiastic and excited in following the learning process, while only one student showed less interest. 2) Thus, it can be concluded that the use of audio-visual learning media can increase student enthusiasm at the elementary school level.

The background of the problem in this research raises the values of Islamic education contained in Q.S Luqman verses 12-19 which are guidelines for humans which are used as the foundation and basis for educating humans on the right path. This article aims to explore character education from an al- -Qur'an through al-Azhar interpretation, so that understanding of character education is more varied and more comprehensive. The aim of this research is to reveal the form of character education carried out by Nabiyullah Luqmanul Hakim as contained in Q.S. Luqman verses 12-19. The research method used is library research, the data of which is obtained from literature studies with a theoretical and philosophical approach. The results of the research found that the character education values contained in Q.S Luqman verses 12-19 Tafsir Al-Azhar by Hamka are the value of gratitude, the value of prohibiting kufr, the value of monotheism, the value of prohibiting shirk, the value of honoring both parents, the value of obeying both parents. , the value of believing in the Day of Judgment, the value of commanding prayer, the value of doing what is good and preventing what is wrong, the value of patience, the value of prohibiting arrogance, the value of simplicity in social life.  

Islam is basically a religion that requires continuous efforts to acquire knowledge. Muslims are obliged to gain knowledge from birth to death. In educating students, educators have an obligation to provide the best possible learning. In this case, educators can imitate the lessons taught by the Prophet. This article aims to describe the obligation to study according to an Islamic perspective in terms of focusing on the hadith of the Prophet regarding the obligation to study. This can be seen in the Al Quran and Hadith, the type of research used in this research is library research. The results of this research are that the teaching and learning process should be related to the characteristics of Prophetic teaching. Be kind to your students, protect them, motivate them, relate events in the learning process, familiarize yourself with dialogue and mental strategies, and maintain anonymity when criticizing or praising students. So that education remains embedded in the minds of students, we need to apply methods that provide good Uswatun Hasana to students    

The problem in this study is the importance of understanding the nature of the object of education from the perspective of Islamic education. In general, the object of education is often understood as just a human who needs learning. But in Islamic education, the object of education is not just individual humans, but more than that. Humans as objects of education have very broad dimensions. Islamic education has indicated this in its main source, namely the Qur'an and the Sunnah of the Prophet Muhammad. To answer this research problem, the approach used is library research. The results of this study are the object of education in Islam refers to several words. First, the word ahl means family, wife, relatives, or people who live in the same place. the word ahl can also refer to various groups that are formed and formed in the reality of human life. Second, the word 'asyirah has varied meanings. The emphasis on the meaning of the most dominant is the family in a larger scope when compared to the family in terms of ahl. So that the term 'asyirah is not only limited to a relationship because of kinship, but also a relationship because of similarities both geographically or in terms of place of residence, ethnicity, tribe, or because of the intense interactive communication between existing community groups. Third, the term al-qurbu refers more to a family bound bybrotherhood, perhaps the brotherhood is the result of a lineage or brotherhood which is only limited to common perception. Thus, in Islamic education, education does not only focus on how to teach humans as individuals, but humans in various communities also receive serious attention in order to realize the goals of Islamic education, namely the actualization of faith and piety to Allah SWT in human’s soul.    

This research has the following objectives: 1) To find out about the concept of using PAI learning animation media as material about the beauty of togetherness in congregation in an effort to improve the spiritual quality of class VII students at Pelita Al-Qur'an Middle School; 2) To find out the implementation of learning material about the beauty of togetherness in congregation through the use of animation media as an effort to improve the spiritual quality of class VII students at Pelita Al-Qur'an Middle School, Wonosobo; 3) To determine the inhibiting and supporting factors in the use of PAI animation learning media in delivering beautiful material together with the congregation of class VII students at Pelita Al-Qur'an Middle School, Wonosobo.This research uses a qualitative field approach. The data sources used came from the principal of Pelita Al-Qur'an Middle School, PAI teachers and students. Data obtained using observation, interview and documentation techniques. Data analysis was carried out using data reduction, display and drawing conclusions.The results of this research show that: 1) The concept of using animated learning media refers to the character of students which is aimed at increasing their religious level, curiosity, respect for achievement, friendly or communicative, likes to read, independent, disciplined and responsible. 2) Implementation of learning with animation media in terms of material content using a forward flow, in terms of time allocation using animation media in collaboration with other media, in terms of types of animation media used, including material videos, practice videos, material song videos and story videos. exemplary story. 3) The supporting factors for implementing this media in general are that it is more interesting so that students' motivation, understanding of the material and spiritual level can easily increase, while the obstacles are the lack of infrastructure, power outages and noisy environmental conditions because they are close to the main road.

A method is a set of methods or methods used by teachers in learning so that students can achieve certain learning goals and skills. Many verses in the Al-Qur’an explain the use of methods in teaching. Some of them we find in Surah Ali Imran 159 and Al-Maidah 67. This research uses a qualitative descriptive method with a literature review. The purpose of this research is to determine the method of learning or teaching the Al-Qur'an. Based on the discussion, the teaching methods of the Al-Qur’an are (1) Hiwar, which is an alternating conversation between two or more parties through questions and answers regarding a topic leading to a goal, and (2) Tabligh, which is a systematic, orderly and measurable method used by preachers in presenting tabligh material to their audience.

In the learning process, of course it will be carried out well depending on how the teacher plans learning activities. The presence of learning media will have an important influence on the implementation of learning and this learning media will become an effective tool or dependent media and will be able to become teaching material that can be used by students, process  learning will not be able to take place well without the development of learning media, usually often facing several obstacles, one of which is that facilities and infrastructure are still lacking, for example there is no learning media that supports the continuity of the learning process, learning media includes a sense that is physically used in providing material content.  , which comes from frame images, graphs, cassettes, books, video recorders, tape recorders, pictures, video cameras, films, photos, television and computers. Media is a component of learning resources whose contents are instructional material in the student.

We as prospective teachers should know about planning. To facilitate an effective education and learning system, careful planning is needed, including semester programs and annual programs that must be prepared in an educational institution to map out the time allocation for each competency that will be studied during one year and one semester so that time can be used efficiently. effective and efficient. With this need, we will take a sample so that we can all know what a semester program and an annual program are. An annual program is a plan for determining one year's time allocation to achieve the goals of the Competency Standards/Core Competencies and Basic Competencies that have been determined. The annual program contains a description of the time allocation for each competency standard/core competency and basic competency for each semester and each class for one school year. The components of the annual program include identification (education unit, subject, academic year) competency standards, basic competencies, time allocation and information. The aim of this research is to benefit from the annual program (Prota) for teachers and schools so as to facilitate learning activities carried out in schools. to make it easier for teachers to deliver the material that will be delivered according to the JP (Lesson Hours) that have been created.

Learning media is one of the key components of education which plays an important role in the teaching and learning process. The use of learning media is an important part that requires special attention from teachers in learning activities. There is a need to create learning media that aims to create an orderly, conducive classroom atmosphere and enable effective learning. The aim of the research is to identify teachers' abilities in creating teaching media materials. It is hoped that if teachers have the ability to create teaching material media, the teaching and learning process can run according to plan. This research uses a qualitative method based on library research, the main data sources come from books, magazines and recent journal articles related to the theme of this research. The results of this research show that the majority of teachers have not been creative in creating learning media, this is indicated by the fact that many teachers still use the lecture method in the learning and teaching process, so that the teaching and learning process seems monotonous in only one direction. It is hoped that the publication of this article will encourage teachers to be creative in making interesting learning media even though they are made with simple media.

The research objective is to analyze the effect of business location selection. The type of research used in this research is a type of library research, namely research conducted using literature, both in the form of books, notes, and reports on previous research results using references, where the data sources are taken from google scholar. The approach used in this research is a qualitative approach with domain data analysis, namely the researcher's efforts to obtain an overview of the data to answer the research focus. Business location on the trader's income variable includes a negative correlation and insignificant relationship. This shows that a strategically chosen location is unlikely to generate more income. Factors to consider in choosing a location, although there are several influential factors, are the proximity to the market (consumers). This location can be seen: 1) The business environment, namely regarding the proximity of the business location to other businesses / competitors, proximity to consumers, proximity to suppliers, and proximity to providers of production equipment / equipment. 2) Location costs, namely regarding building rental prices, whether or not there are renovation costs, interest rates, labor costs, and the amount of taxes. Based on the results of the study, several conclusions can be drawn, namely that business location has a significant influence on business location.

This article discusses the variables that influence going concern audit opinions, including company size, profitability and previous year's audit opinion. Find out Finding out what elements influence the going concern audit opinion of a financial company is the goal here. This research uses qualitative research methods and library sources. This research investigates the relationship between the length of time between an audit opinion and receipt of a going concern opinion, as well as company size and profitability. This article's literature study reveals three things regarding going concern audit opinions: 1) company size is the main factor; 2) company profitability is an important factor; and 3) annual audit opinion is a previously influential factor.

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.    

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor.  The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.    

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.    

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

Job insecurity is a major concern among employees in various organizations, including public health centers in Banjarmasin City, Indonesia. A systematic literature review was conducted to investigate the influence of job insecurity on turnover intention among community health center employees in Banjarmasin. The results of the analysis carried out on 14 articles showed that job insecurity had a positive effect on turnover intention. Job insecurity can lead to stress, anxiety, and dissatisfaction, which can negatively impact an employee's commitment to their organization and increase their intention to leave. All studies used quantitative research methods with survey techniques for data collection. Strategies to enhance job security perceptions, such as improving communication transparency, offering career development opportunities, and implementing fair and consistent human resource practices, may help mitigate turnover intentions. The findings of the studies highlight the importance of addressing job insecurity to reduce turnover intention and improve employee retention in primary health care in Banjarmasin. Investing in initiatives that cultivate a sense of job security and stability among health workers can contribute to the long-term sustainability and effectiveness of primary healthcare service delivery in the region.

The service assistance carried out at the Sidoarjo Public Service Mall is one of the efforts to increase public participation in Sidoarjo city. With the presence of the August 17, 1945 University student internship program at the Public Service Mall, the community can be assisted by the services provided by various government agencies and use the best facilities and infrastructure in providing services. The service assistance carried out by the Public Service Mall has a positive impact on the community, making it easier to manage services both online and offline. This activity aims to provide an understanding to the community about the services provided by the government. The results of the analysis of internship activities carried out at the Public Service Mall provide understanding and service assistance guarantee top quality and class, as well as providing services by providing easy access for the community. Services provided include various offices, such as the Investment and Integrated One-Stop Service Office, the Population and Civil Registry Office, the Social Service, the Regional Tax Service Agency, and others.

This research aims to analyze meta data related to the use of the Mathway application by looking at research objectives that relate to the use of the Mathway application. This research uses the SLR (Systematic Literature Review) method. This systematic review identified 8 articles through the Google Scholar database published in 2018-2023. Data collection used the PRISMA procedure. The results of this research show that there are 3 research objectives related to the use of applications in mathematics learning, namely, 1) To find out how important the influence of technology is on mathematics learning for educators and students, 2) To find out how useful an application is in mathematics learning for educators and students, 2) To find out how useful an application is in mathematics learning for educators and students, and 3) To determine learning outcomes based on student interest and learning motivation.

Sukomulyo Village, a village around Borobudur's Super Priority Tourism Destination, wants to develop into a tourist destination. The correct form of tourist destination is to become a tourist village. Efforts to become a tourist village are certainly a challenging thing. It is necessary to conduct research first to find out the village's potential so that it can declare it to be a tourist village because it has adequate facilities. To achieve the goal, cooperation efforts are needed between the village government and the villagers to create synergy in understanding. In addition, it is necessary to explore the potential of Sukomulyo village to determine its readiness to become a tourist village. This research uses qualitative descriptive methods through field observations and interview discussions. The purpose of this study is to describe the efforts of Sukomulyo village to become a new tourist village around the Super Priority Tourism Destination of Borobudur and produce tour packages. The results of this study show that the potential of Sukomulyo village can be designed as a strategy to become a tourist village to attract potential tourists.