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God sent Jonah to warn the people of Nineveh. Nineveh will be overthrown by God because of the great sin they have committed. However, Nineveh had repented to God, so God did not overturn the city and God loved Nineveh. From this incident, the prophet Jonah was angry with God because God loves Nineveh, and Jonah wanted the salvation that God gave only for the Israelites. In the present context, there are also Christians who have the same thoughts as the prophet Jonah, who think that religions other than Christianity are not religions that are loved by God. The purpose of this research is to show that God's love is universal and He forgives the mistakes of all those who repent and to guide the prophet Jonah and Christians who think that God's salvation or love is only for the nation of Israel and Christians is wrong thinking. The research method used is a qualitative research method and a critical historical approach in the text of Jonah 4:1-11 with the steps of literal translation, comparison of literal translations and the Indonesian Bible Institute (LAI). The results of this research are that God has proven that He loves all nations who have returned to their ways and also that God guided the prophet Jonah about his erroneous thoughts, namely through castor trees and caterpillars.  

The presence of plastic in today's contemporary era, has various functions that greatly help people's lives. Plastic with all its properties, which are more inclined to the many advantages of its use and flexibility so that it is easy to use in various fields of life. With this fact, there are more and more products that rely on plastic as a basic ingredient in the manufacture of their products. This is of course supported by very high market demand, so that all types of production of goods made from plastic are mushrooming. If we return to our original purpose, the creation of plastic was indeed used as a substitute for paper bags, which at that time was experiencing a crisis of threats due to the increasing number of illegal logging incidents, so that there was a potential for the scarcity of the trees themselves. However, the opposite is currently true, where the use and production of plastics is increasingly dominating, making the remaining production waste and waste resulting from its use even more insurmountable. This is compounded by the fact that plastic is difficult to decompose, requiring hundreds of years of time. This, in the concept of a risk society is called the boomerang effect, because something that existed in the industrial era was created as a form of innovation that exists as a solution, but in the modern era like now it has become a separate risk for the surrounding community. For various phenomena as a result of the creation of plastic itself, society does not necessarily let them slowly be swallowed up by existing risks, but there are many efforts to create innovations as a way to protect themselves from various risks distributed by production and the increasingly widespread use of plastic in today's reality.

In business, companies compete with each other in their own way to get big profits. Companies in the tourism, restaurant and recreation sector are companies that have an impact on the company's financial performance and profitability. The variables used in this study are profitability ratios in the form of Return on Assets (ROA) and Return on Equity (ROE) as well as financial performance. This research uses quantitative methods. The sample used is 10 tourism, hotel and restaurant sector companies. The results of this study show that the ROA and ROE variables have a partial and significant effect on financial performance variables. The R-Square result is 0.3048 so that it can be interpreted that 30.48% of the ROA and ROE variables can explain the Financial Performance variable and the remaining 69.52% can be explained by other variables outside the research.

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

This study aims to find out the financial performance of partners in PT. Cipta Aneka Selera (Case Study of Yasaka Fried Chicken Pandan, Central Tapanuli Regency). The population and sample of this study are the financial statements of Partners of PT.Aneka Selera (Case Study of Yasaka Freid Chicken Pandan). The research method used is a quantitative method with a descriptive approach, the test used is the Data Analysis Test. The results of the research show that the results of the analysis of financial performance on Partners of PT. Cipta Aneka Selera (a case study of Yasaka Fried Chicken Pandan) where it was found that Return On Assets (ROA) tended to decrease, this was due to decreased sales, Pandan, causing a decrease in profits which resulted in a decrease in ROA value from 2017 of 3.64% to 1, 47% in 2018 so it has not met the Ministry of BUMN assessment standards B-PER10/MBU/2014. While Return On Equity (ROE) in 2019 to 2021 has decreased. And the value of ROE in 2017 to 2018 has not met the ministry's assessment standards. The current ratio for financial performance can be said to be good.

This study aims to examine the effect of the quick ratio on return on assets at CV. Parulian Sojuangon Panggabean Group, Central Tapanuli Regency. The author uses research methods in quantitative descriptive to discuss the problems faced by corporate finance. Data analysis explained the use of the results of several linear sub-data analyzes regarding the quick ratio (current ratio) to return on assets (Y). The results showed that there was a negative relationship between the quick ratio and return on equity on CV. Parulian Sojuangon Panggabean Group Central Tapaanuli Regency is 0.333, so when interpreted on a value scale it can be categorized as low. The regression equation obtained Y = 0.500 - 0.206X which shows the effect of the quick ratio on return on assets on CV. Parulian Sojuangon Panggabean Group, Central Tapanuli Regency. The t test shows that the hypothesis proposed is rejected (not significant), where t count is 0.612 > 3.18245, which means that return on assets is not necessarily reduced by the regression coefficient/slop (0.206) if the quick ratio variable is added by one unit. While the coefficient of determination is known that the quick ratio only plays a role of 11.1% of the return on assets at CV. Parulian Sojuangon Panggabean Group Central Tapanuli Regency and the remaining 88.9% is influenced by other factors not included in the model.

Penelitian ini bertujuan untuk membentuk portofolio saham yang optimal menggunakan Model Indeks Tunggal berdasarkan saham-saham rekomendasi PT Sucor Sekuritas, mengetahui besarnya proporsi dana yang harus diinvestasikan pada masing-masing saham, serta mengetahui besarnya return realisasi dan risiko dari portofolio optimal saham yang terbentuk. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan sampel 11 (sebelas) saham rekomendasi PT Sucor Sekuritas periode Januari – Desember 2022. Hasil penelitian menunjukkan terdapat 2 (dua) saham penyusun portofolio optimal yaitu saham INDF dan ICBP. Proporsi dana masing-masing saham pembentuk portofolio optimal yaitu saham INDF sebesar 82% dan saham ICBP sebesar 18%. Kedua saham tersebut memiliki return sebesar 0,0638 atau 6,38% dengan risiko portofolio yang akan ditanggung investor atas investasi sebesar 0,00002 atau 0,02%.

This research leads to the Effect of the Ratio of Roa, Roe on Profit Building in Mining Companies Listed in the Jakarta Islamic Index for 2018-2022. The benefit of this research is to find out whether there is an effect of the Roa, Roe Ratio on Profit Growth in Mining Companies Registered in the Jakarta Islamic Index for 2018-2022. The analytical method used in this study is panel data regression. and processed data used in this study by utilizing Eviews 12 and Microsoft Excel 2010 software. The sampling method used was purposive sampling, namely by considering several criteria specified in this research. The research results show that Roa has an effect on profit growth and Roe has no effect on profit growth, while together (simultaneously) Roa and Roe have an effect on profit growth in mining sector companies in JII 2018-2022Keywords: net income, total assets and share price

Banks are a source of information about a bank's financial position, performance and changes in a bank's financial position which are very useful for assessing a bank's financial performance. This research aims to analyze the financial performance of PT. Bank Mandiri Tbk. In this research, the method used is a quantitative method in the form of PT financial report data. Bank Mandiri Tbk which was published on the Indonesia Stock Exchange from 2019 to 2022. This study uses an analysis of the Return Of Assets (ROA) ratio, Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL). it can be concluded that the financial performance of PT Bank Mandiri Tbk can be stated to be in good condition and can restore financial performance and is already prepared to face the issue of economic recession after the Covid-19 pandemic.

Financial performance is a unit of analysis carried out with the aim of finding out the extent to which the company has implemented the rules in implementing finances properly and correctly. The aim of this research is to determine the financial performance of PT Semen Indonesia (Persero) Tbk based on the results of profitability ratio calculations. The research method is research using quantitative descriptive methods. The data used in this research is secondary data in the form of the financial reports of PT Semen Indonesia (Persero) Tbk. The data analysis technique in this research uses measuring tools in the form of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) ratios. The results of the research show that the average value of the profitability ratio of PT Semen Indonesia (Persero) Tbk is in very poor criteria, so that the financial performance of PT Semen Indonesia (Persero) Tbk is considered to be still very poor because the three ratios show very poor values and do not meet industry standards.

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress

Today, the world of education is experiencing a shift from its true values. The education system used places too much emphasis on intellectual aspects, textual values, and charitable morality. However, they pay less attention to aspects of personal character formation, value education, and sensitivity and social responsibility. This situation should not be allowed to continue. Now is the time for stakeholders who are involved in organizing education to return education to the "spirit" idealized by the father of national education, Ki Hajar Dewantara, regarding education that is free. This paper is the result of exploring Ki Hajar Dewantara's ideas on education. Done by using literature review. From the results of a literature search it was concluded that education that liberates will produce three types of people. First, it will give birth to humans who are not ruled by other people, but their minds can rule themselves. Second, giving birth to humans who stand tall because of their own strength. Third, to give birth to human beings who are capable of self-discipline, so that they do not interfere with the independence of others.

This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recognition. The findings revealing how ROA, Financial Distress, and Return to Equity Ratio influence Firm Value within the examined context. These insights provide valuable implications for financial management strategies and decision-making processes, particularly in navigating complex financial landscapes.  

Penelitian ini bertujuan untuk mengetahui analisis pengaruh Debt to Ebitda Ratio, Return on Sales, Rasio Arus Kas Operasional terhadap Utang Pajak Penghasilan pada subsektor makanan dan minuman di Bursa Efek Indonesia. Teknik yang digunakan penulis dalam mengumpulkan data adalah sekunder, maka populasi yang menjadi subjek penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia. Teknik pengambilan sampel menggunakan teknik purpuse sampling dan sampel yang diperoleh berjumlah 29 perusahaan. Hasil penelitian dalam penelitian ini adalah Debt To EBITDA Ratio tidak berpengaruh secara parsial dan signifikan terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Return On Sales berpengaruh secara parsial dan signifikan terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Rasio Arus Kas Operasional tidak berpengaruh secara parsial dan signifikan terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Debt To EBITDA Ratio, Return On Sales, Rasio Arus Kas Operasional berpengaruh secara simultan (bersama-sama) dan signifikan terhadap pajak penghasilan badan terutang.    

Penelitian ini dilakukan pada PT Mayora Indah Tbk pada periode 2012-2020 dengan tujuan untuk menguji pengaruh rasio profitabilitas yang diukur dengan ROA (Return On Asset) dan rasio solvabilitas yang diukur menggunakan DER (Debt To Equity Ratio) terhadap pertumbuhan laba. Variabel Independen yaitu ROA (Return On Asset) dan DER (Debt To Equity Ratio). Variabel Dependen yaitu pertumbuhan laba. Jenis penelitian ini adalah kuantitatif dengan alat bantu SPSS. Pengujian menggunakan Analisis Regresi Berganda dengan hasil penelitian yang membuktikan bahwa secara parsial ROA tidak memiliki pengaruh terhadap pertumbuhan laba sedangkan DER memiliki pengaruh terhadap pertumbuhan laba. Secara simultan dari hasil penelitian ini menyatakan bahwa ROA dan DER secara bersama sama memiliki pengaruh terhadap pertumbuhan laba pada PT. Mayora Indah Tbk periode 2012-2020.

Most digital banking companies experience negative returns on assets so it is necessary to analyze the factors change its financial position. This research intends to investigate the magnitude of loan to deposit, non-performing loan, and capital adequacy on profitability using net interest margin as mediation. In this research, the contents of sample are 7 (seven) digital banks registered at IDX during the period 2019 to the third quarter of 2022. The existing data were analyzed using Partial Least Square. As the result, the findings show that the magnitude of loan to deposit has a positive effect on net interest margin and then on profitability. Furthermore, net interest margin could to mediate significantly the impact of loan to deposit towards profitability. Meanwhile, non-performing loan has no beneficial impact to profitability. In addition, capital adequacy has an impact negatively on profitability.

In recent years, there has been a phenomenon  of  people's tendency to return to nature (Back To Natur), and drink herbal medicine as one of the lifestyles. So as to encourage the herbal medicine industry to compete to innovate products and packaging, not to forget the jamu carrying. The purpose of this community service is to change the minset of the community that has been leaning towards treatment with chemical drugs, turning to herbal products, especially carrying herbs whose ingredients are made from plants around us that are beneficial for health and fitness. The method used lectures, dialogues and discussions. The results obtained in this service discussion of jamu gendong enthusiasts still have a positive perception of the benefits and properties of jamu gendong, the desire to be registered with the POM Agency, the need for assistance in the production, packaging and marketing processes

Price Book Value adalah rasio yang digunakan untuk menilai apakah harga saham dari suatu perusahaan termasuk murah atau mahal. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Size, Return On Asset, Leverage dan Sales growth terhadap Price Book Value Pada Perusahaan Pertambangan Yang Terdaftar Di BEI baik secara parsial maupun simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah sebanyak 34 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, sampel pada penelitian ini menggunakan purposive sampling. Dan teknik analisis data dalam penelitian ini menggunakan statistik deskriptif. Dalam penelitian ini data diolah menggunakan program software SPSS. Adapun hasil dar hasil uji hipotesis pada penelitian ini untuk membuktikan bahwa secara parsial Size, Leverage, dan Sales Growth tidak berpengaruh dan  tidak signifikan terhadap price book value, dan untuk hasil uji - F membuktikan Size, Return on asset, Leverage dan Sales growth secara simultan berpengaruh signifikan terhadap price book value.

Firstly, COVID-19 was reported in Indonesia on March 2, 2020, in several cases. The latest data on April 23 2020, there were 15,331 confirmed cases with 120 deaths. COVID-19 cases in Batam City have started to increase in the last week. As of April 30, there have been five positive cases of COVID-19, and one person died. Tiban Baru is one of the area in the Batam City. Many people still do not understand self-isolation, especially when they have a history of contact with positive cases, have just returned or traveled outside the city, and have symptoms similar to COVID-19. Furthermore, they are still in contact with other family members. This will certainly expand the expansion of case transmission in households. This activities partner up with a village headman of Tiban Baru. The solution to the problem is education to the public about self-isolation for people in the assesment in handling COVID-19. Educations provided through the media of leaflets and masks donations to people affected by COVID-19. The purpose of this activity is to increase public knowledge about self-isolation efforts if they have symptoms similar to COVID-19 or contact with COVID-19 cases and improve hygiene in the community as an effort to prevent transmission of COVID-19

This research is motivated by the results of preliminary observations that the Implementation of Sustainable Food Agriculture seems too forced, without any review of the existing situation and conditions. In Regional Regulation Number 1 of 2014 concerning the Implementation of Sustainable Food Agriculture, it is known that there is a clause on sustainable food land zoning, whereas the existence of the Regional Spatial Plan (RT RW) which is the reference is in the process of technical review related to the formation of the New Autonomous Region of Pangandaran Regency. As a result of all that, it is indicated that the quality of agricultural products is not being considered, whereas the main purpose of the regulation is to improve the quality of food crops. The method used is a qualitative descriptive research method. The population in this study was 10 people. The results of the study obtained are as follows: (1. The implementation of Regional Regulation Number 1 of 2014 concerning the Implementation of Sustainable Food Agriculture in Ciamis Regency is said to be effective if it meets the criteria for effectiveness such as the existence of policy objectives or targets, the existence of activities or activities to achieve objectives, and the existence of activity results. (2. The obstacles faced by the government in the implementation of Regional Regulation Number 1 of 2014 concerning the implementation of sustainable food agriculture are the status of land ownership owned by individuals; inventory and determination of land that may not be converted are difficult to carry out; the application of incentives and compensation is very difficult to implement; protection and empowerment of farmers; financing in the protection of food agricultural land requires a lot of money/funds. (3. The obstacles faced by the government in the implementation of Regional Regulation Number 1 of 2014 concerning the implementation of sustainable food agriculture are the status of land ownership owned by individuals; inventory and determination of land that may not be converted are difficult to carry out; the application of incentives and compensation is very difficult to implement; protection and empowerment of farmers; financing in protecting agricultural land requires a lot of money/funds. (4. Efforts made by the government in implementing Regional Regulation Number 1 of 2014 concerning the Implementation of Sustainable Food Agriculture, are Sovereignty of agricultural land by the State; Financing the implementation of sovereign food agriculture, the authority is assigned to the central level; and the authority to organize food agriculture must be returned to the central level.