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Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.

Social media has become an essential tool in the development of Micro, Small, and Medium Enterprises (MSMEs) in this digital era. This research aims to investigate the role of social media in supporting the growth and success of MSMEs. Through a comprehensive literature review, this study explores the various benefits obtained by MSMEs from the use of social media, including increased visibility and market reach, more intensive customer interactions, and enhanced brand awareness and business image. However, this research also identifies several challenges faced by MSMEs in leveraging social media, including limitations in digital knowledge and skills, as well as managing limited time and resources. Based on these findings, this study concludes that it is important for MSMEs to equip themselves with the necessary digital knowledge and skills, and to develop targeted and sustainable marketing strategies through social media. Additionally, support from government and non-profit organizations in the form of training, resources, and technical assistance can also help MSMEs harness the full potential of social media for their business growth. By overcoming these challenges, MSMEs can maximize the benefits of social media in supporting the growth and success of their businesses in an increasingly digital market.

The Problem-Solving Learning Model is one of the learning models that can develop problem-solving skills and student learning independence where this model is developed based on polya theory known as problem-solving steps, namely: identifying problem information/understanding problems, planning problem-solving strategies, using problem-solving strategies and re-examining solutions or solutions to problems that have been generated. The Use of the Problem-Solving Learning Model to Improve the Problem-Solving Ability of Pancabudi Private Vocational School Students for the 2023/2024 Academic Year. The purpose of this research is to determine the effectiveness of learning using the Problem-Solving learning model. This research is located at SMK Swasta Pancabudi where the class applies the Problem Solving learning model which will be compared with different classes using the classical learning model.

This research aims to formulate a social forestry management strategy for HKm Sulian Besar in Keban Jati Village, Air Nipis District, South Bengkulu Regency. This research was carried out from July to August 2024 in Keban Jati Village, Air Nipis District, South Bengkulu Regency, Bengkulu Province. The research location was carried out in the Sulian Besar Community Forest. This research uses a combination method (mixed) dominantly qualitative and less dominantly quantitative. To recommend strategies for community forest management (HKm) that have achieved economic, social and ecological and institutional benefits by identifying using SWOT analysis to analyze various factors systematically. The position of the community forest management strategy in HKm Sulian Besar, Keban Jati Village, Air Nipis District, South Bengkulu Regency is in quadrant III, namely the turn around strategy where the implementation of the social forestry program of the community forest scheme has great opportunities but there are internal weaknesses so you have to choose the right strategy so that weaknesses are not reduce the odds. Alternative strategies that can be implemented include restructuring group institutions, increasing institutional, technical and marketing capacity, improving cultivation patterns and conducting effective NTFP marketing.

This journal discusses learning strategies and the definition of Islamic religious education, as well as education in the era of revolution 4.0. Learning strategies include choosing appropriate methods for delivering religious material, taking into account teaching principles and student characteristics. Islamic religious education aims to form religious individuals by wisely inviting and developing affective attitudes. The era of revolution 4.0 demands changes in education by integrating 21st century competencies and digital technology. Islamic education also faces challenges such as cultural backwardness, negative stigma, and political dualism, which require solutions in the form of reform and renewal. Teachers in this era need to have various competencies to face changing times, such as comprehensive assessments, 21st century skills, online modules, and authentic and innovative learning. Overall, Islamic education needs to continue to adapt to technological developments and the needs of the times to produce quality human resources ready to face the future.

This study aims to find out and describe the types of errors in mathematical proof. This research method is based on literature review. The stages of this literature review are data collection, data reduction, data display, discussion and conclusions. The research results show that of the 6 articles published from 2014-2023 regarding types of errors in mathematical proof, 6 articles were found that were in accordance with the research variables. The novelty of this research is that there is a connection between one article and other articles that discuss the same topic. The conclusion from this data is that there are many mistakes made by students when working on questions that require mathematical proof. The forms of errors made by students include conceptual errors, principle errors, calculation errors, language interpretation errors, and errors when drawing conclusions.

This research aims to analyze students' errors in solving mathematics problems on Systems of Linear Equations in Two Variables according to the Newman procedure. This research was conducted in class VIIIA of St. Catholic Middle School. Johanis Laikit. This type of research uses descriptive qualitative. The methods used in collecting data were written tests and interviews. The written test was given to class VIIIA students, totaling 18 students as subjects, the test questions consisted of 3 essay questions. Based on the test results, 5 students were selected based on different mistakes to be interviewed. The research results showed that from the 3 questions given, the majority of students made mistakes in answering SPLDV story questions using the Newman procedure as shown in the test results, namely errors in writing the final answer with a percentage of 74.07%, process skills errors with a percentage of 66.66%. , transformation errors with a percentage of 48.14%, understanding errors 35.18%, and reading errors 25.92%.

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.

Learning strategies are approaches or methods used to teach and help students understand subject matter more effectively. Learning is the main key in Education, of course the use of the right strategy will have a positive impact on the development of learning and understanding of students.success in Education is certainly the main concern of all of us, In this study will discuss the differentiation learning strategy where this differentiation learning strategy is a learning model where educators provide an approach that allows overcoming learning difficulties faced by students.

This research aims to find out whether the application of the Mind map learning model to the main topic of structure and function of tissues in plants can improve student learning outcomes. This research is a PTK carried out in two cycles, each consisting of two meetings. This is intended to obtain maximum research results.From the implementation of this PTK, findings were obtained that there was an increase in learning outcomes and student activities. This can be seen from the results of observations in cycle I and cycle II. In the first cycle, students' test scores averaged 65.79 with student activity increasing from 27% to 43%, while student learning completion was only 65.79%. In cycle II, students' test results increased to an average of 72.10, their activities also increased from 49% to 69%, while students' learning completion reached 74.38%.From the overall data and findings, it can be concluded that the application of the Jigsaw learning model to Mind map learning material on the main topic of structure and function of tissues in plants can improve the learning outcomes of class VIII.A students at SMP Negeri 4 Jakarta.

In making death certificates, the Tangerang City Dukcapil Department provides services for making death certificates through Sobat Dukcapil to make it easier for the people of Tangerang City to process population documents, but with the existence of the Sobat Dukcapil application there are still problems regarding the system which is hampered, the lack of public understanding of using the Sobat Dukcapil application so that the service in making deeds death through dukcapil friends is still not effective. The purpose of this research is to determine and analyze the quality of service in making death certificates through Sobat Dukcapil at the Tangerang City Population and Civil Registration Service. The data collection techniques used are interview, observation and documentation techniques. Using Potter's theory (2003), namely the theory of service quality which has 6 indicators, the first is Appropriate and Relevant, the second indicator is Available and Affordable, the third indicator Can guarantee a sense of justice, the fourth indicator is Acceptable, the fifth indicator is Economical and Efficient, the sixth indicator is Effective. The results of the research from 6 indicators concluded that the indicators were appropriate and relevant because the presence of dukcapil friends could make it easier for people to submit requests for death certificates, only there were problems in the server error section. The available and affordable indicator concludes that it is still not affordable because there are still technical problems because the Android and iOS based ones are still temporarily deactivated and are still in the process of system maintenance. Indicators can guarantee a sense of justice that does not differentiate between certain groups, all are equally open and provide justice for society. Acceptable indicators conclude that the technical method is very easy to process on time, sometimes there are still some who don't understand how to use it. The economic and efficient indicators conclude that it is still not economical because registration of death certificates is still done offline. The effective indicator concludes that it is still not said to be effective because there are still problems with the system server still being maintained so that it becomes a technical obstacle.    

In the current era of development, globalization is something that almost all individuals cannot avoid. Globalization is an illustrative form of interaction between various individuals in certain types of fields. The emergence of globalization is due to the existence of modern-industrial civilization which is driven by the increase in western culture which has had quite a significant influence. The existence of globalization creates a very fast and unstoppable flow because various information comes from various corners of the world. There are many things that can result from globalization, both positive and negative. One of the negative impacts caused by the influence of globalization is promiscuity. So it is necessary to take preventive measures before this happens and harms many parties. Students from the Faculty of Islamic Sciences, Raden Rahmat Islamic University, Malang themselves chose to hold youth reproductive health outreach activities with the aim of helping and improving the condition of teenagers related to their reproductive health. So that it makes them aware and more diligent in caring for it. Health education carried out in Powocho school grounds or vocational high schools in Thailand itself begins with holding joint sports activities and continues with indoor counseling activities. This information activity on adolescent reproductive health is of great interest to students and it is hoped that it can be used as a lesson and make students more aware of the importance of their reproductive health and also more diligent in caring for and maintaining their health.

Community service in the form of workshop on digital literacy at Rahmatullah Al-Ma'arif Darek Junior High School in Central Lombok aimed to improve students' understanding of digital literacy through a systematic evaluation process. The pre-test showed a low initial level of understanding, which significantly improved after the workshop. Statistical analysis using a t-test showed the effectiveness of the workshop in improving students' digital literacy. This research underscores the importance of ICT education and the need to include digital literacy initiatives in basic education. The findings provided additional insights for educators and policy makers in promoting digital skills among students, especially in rural areas.

The aim of this activity is to provide an understanding of the fair distribution of inheritance in cases of fighting over inheritance rights using several types of settlement methods. To give people an understanding that the position of a will is very important in Indonesia and even if it is not carried out according to existing procedures then the will is not legally valid. This type of research is normative-empirical legal research. According to Abdulkadir Muhammad, what is meant by normative-empirical legal research (applied law research) is research that uses normative-empirical legal case studies in the form of legal behavioral products. The results of the research obtained regarding the granting of wills that did not comply with procedures were that there were conflicting norms due to the public's lack of understanding of the regulations for granting valid wills. In conclusion, the legal status of wills will be very well maintained if the community is able to apply the legal procedures that the law has established because everything we do will definitely be directly related to the law, as we know as citizens of Indonesia, we are a country that upholds the law. justice for human rights, in its application laws are made to provide legal certainty to the community, it only remains for the community itself to be able to implement it or not, because if seen from a civil law perspective, everything that is done by humans is not in accordance with the law. existing then the action can be null and void by law.

Exhibitionism is the behavior of showing body parts or vital organs to others to achieve sexual satisfaction. This is done to get sexual satisfaction by masturbating while imagining. Exhibitionism itself is included in the category of sexual preference disorder (paraphilia). This research aims to analyze whether the application of mental rehabilitation sanctions can be carried out against the perpetrators of exhibitionism. The type of research used is normative research which is based on applicable laws and regulations and analyzes problems from a case perspective. The results of the research obtained by the author in conducting research on the application of mental rehabilitation sanctions have the potential to reduce the level of recurrence of exhibitionism behavior. Mental rehabilitation programs that include psychological therapy, counseling, and social support can help offenders to understand the root causes of their behavior and develop strategies to overcome these tendencies.

Pancasila dan bhinneka tunggal ika sangat penting bagi bangsa Indonesia.Bukan hanya sebagai semboyan melainkan lebih sebagai alat pemersatu bangsa. Pada era politik ini, bhineka tunggal ika sedang diuji oleh kelompok-kelompok yang menggunakan politik identitas untuk meraih kekuasaan bahkan dengan cara mengubah pancasila dan bhineka tunggal ika menjadi khalifah dan syariat islam. Kelompok-kelompok beraliran ekstrim ini sangat berbahaya bagi keutuhan NKRI (Negara Kesatuan Republik Indonesia) karena Indonesia terdari dari berbagai suku bangsa, agama, ras yang berbeda yang disatukan dengan pancasila dan bhineka tunggal ika sehingga apabila bhineka tunggal ika dan pancasila diubah maka dikhawatirkan Indonesia akan pacah atau bubar

This article presents how the factors affecting family owned and managed businesses are examined and related to how the business literature develops. In addition, it discusses important patterns in the current literature and new directions regarding family business for future study. This study identifies the main research topics and methodical approaches in a systematic literature review to understand the family business. Insights about behind the historic changes and current directions and trends of family business literature are also identified. The findings of this study argue that the main cause of challenges in running a family business is sourced from managing the relationship between family interests and business interests. The key success factors are strong leadership and building a culture that accepts continuous change.

. Pancasila education plays a very important role in efforts to achieve the national mission to shape the nation's personality amid the challenges of the current globalization era. The value of character towards Pancasila Education is increasingly fading, especially among the younger generation such as students and college students. The purpose of this study is to provide a clear picture in building the character of special students in the current era of globalization. The research method used is a literature study method sourced from journals, the next method is a qualitative method with data collection techniques through observation. The results of this study indicate that Pancasila education has an important role in building and developing the character of students so that later it will produce a young generation that is noble and critical. The impact of the phenomenon of globalization can actually cause the decline of the nation's identity, so it is increasingly important to include Pancasila education in the curriculum. This research contributes to raising awareness of the importance of Pancasila education as a means to strengthen and maintain national identity in the face of increasing globalization.

In summary, the comprehensive analysis of students' responses to 11 distinct questions about the utilization of TikTok as a learning medium in English-speaking classes yields valuable insights. The unanimous agreement among the interviewed students underscores the overall advantage of TikTok as an effective and versatile learning tool. Firstly, TikTok proves to be a valuable supplementary resource, providing diverse content that aids in better understanding study materials. Students emphasize that the platform's content enhances their comprehension, offering additional learning material that is both engaging and accessible. Secondly, TikTok's interactive features, such as stitch videos and duets, emerge as pivotal components that inject an engaging and enjoyable dimension into the learning process. Students express a strong preference for these features, highlighting their positive impact on the learning experience. Thirdly, TikTok significantly contributes to bolstering students' confidence in speaking English. The students' responses emphasize that the platform acts as a transformative space where they overcome initial apprehensions about fluency. Through consistent speaking practice, students report feeling more motivated and self-assured when communicating in English. Additionally, the analysis reflects a positive correlation between TikTok usage and increased motivation to learn English. The platform's dynamic and interactive nature contributes to a more stimulating learning environment, encouraging students to actively engage with the language. Furthermore, students note that TikTok facilitates a deeper understanding of English materials. The visual and auditory elements in TikTok videos enhance their comprehension and retention of vocabulary and pronunciation. Despite these positive aspects, it's essential to acknowledge potential drawbacks. Some students express concerns about distractions on TikTok, which may divert their focus from the intended educational content. This highlights the need for effective time management and self-discipline when using TikTok as a learning tool. In conclusion, the data-driven analysis reveals a multifaceted perspective on the advantages and disadvantages of using TikTok as an English learning tool. While it significantly contributes to supplementary learning, interactivity, and confidence-building, students need to navigate potential distractions. Ultimately, TikTok emerges as a valuable and effective tool in language education, requiring a balanced approach to optimize its benefits for English learners.    

Education is closely related to knowledge and science. Therefore, it is important to understand education from the concept of knowledge. In that context, in order to understand the concept of education in Islam, we must examine the verses of the Qur’an which talk about knowledge and knowledge. The aim of this research is to reveal the educational values contained in verses related to science based on verse interpretations. The method of writing this article is to collect verses from the Qur’an thematically on certain topics and arrange them based on the period of revelation. The results of this research show that science is a process that is carried out using methods and produces new knowledge that is systematic and structured and used as direction for humans. There are three laws regarding studying various types of science: obligatory, sunnah and haram. The application of science can be practiced as early as possible in formal education in harmony with the verses of the Qur’an.