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Semarang, the capital of Central Java, is one of the big cities in Indonesia. However, the city still experiences significant education gaps. Moved by concern and enthusiasm for educating the nation, several physics education students at UIN Walisongo Semarang University together with the login house community carried out a joint learning program by introducing physics with children under the Semarang Cakrawal flyover bridge. This activity aims to improve children's knowledge and skills in physics subjects. This activity is not only about documenting a joint learning program but it is a moral movement to fight for the right to education for all children in Indonesia. This research was conducted in the urban area under the Cakrawala Flyover Bridge, Tawangsari, West Semarang. The method used in this service activity uses a classical approach. Children's enthusiasm and motivation for learning physics seems to be getting higher after being given motivation and fun learning methods from physics students.

Differences in previous research regarding the influence of liquidity and company size on a company's capital structure. The focus of this research is to examine and analyze how liquidity affects the capital structure of a company. Apart from that, it will also be analyzed how company size affects the capital structure of the same company. This research focuses on testing and analyzing how liquidity and the size of a company affect the structure of a company's capital. A technique where multiple linear regression is used to process data using this technique to estimate the value of the dependent variable using multiples of the independent variables. Liquidity has a positive and significant influence on the structure of a company's capital. 2. The size of a company has a positive and significant influence on the structure of a company's capital.

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.

The aim of this research is to examine the influence of job satisfaction and psychological capital on organizational commitment at PT. BPR Sukawati Pancasakti Bali. The number of samples used in this research was 60 respondents which was determined using the Slovin formula. The data analysis methods used are validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results of the research show that partially and/or simultaneously job satisfaction and psychological capital have a significant effect on organizational commitment at PT. BPR Sukawati Pancasakti Bali.

This research is motivated by the fact that Income and Knowledge are among the factors influencing Investment Interest, yet most traders have a relatively stable income from their trading businesses. The objective of this research is to determine and analyze the simultaneous and partial influence of income and knowledge on investment interest in the sharia capital market among wholesale traders in the Aur Market blocks A, B, and C in the city of Bukittinggi. This study is a field research using a descriptive quantitative method. The population in this study consists of 868 traders, and a sample of 90 traders is drawn to serve as respondents using a sampling method. The selection of traders is done randomly in the wholesale area of Aur Market blocks A, B, and C. Based on the data processing and analysis conducted, the result of the simple linear regression equation Y = 11,750 + 0.026 X1 + 0.449 X2 is obtained. It can be stated that Income (X1) has a positive but not significant influence, while Knowledge (X2) has a positive and significant influence on investment interest (Y) among wholesale traders in Aur Market blocks A, B, and C in the city of Bukittinggi. The result of the income value  0,202 <   , meaning  is accepted and is rejected, the knowledge value  5,241 > , meaning  is rejected and  is accepted. Simultaneously, the result of the income and knowledge  15,885 > , meaning  is rejected and is accepted. The coefficient of determination ( ) result is 0.267 or 26.7%, which means that 26.7% of the investment interest is influenced by income and knowledge, while the remaining 73.3% is influenced by other variables not examined in this study. The theoretical independent variables are lifestyle, personality, and promotion.

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

In this chapter, we also discuss how human capital can be utilized in an organization. We show the important role of social and technological capital and how it can be attracted, developed, and maintained. We also discuss the role of technology in leveraging human resources. By discussing relatively simple means of using technology, such as email and networks where individuals can collaborate via personal computers. We also discuss more advanced uses of technology, for example advanced Management Systems. In the final section we also discussed the increasing importance of protecting a company's intellectual property.

In the contemporary landscape of globalization, small and medium-sized enterprises (SMEs) face escalating challenges in navigating international markets. This research purpose to explore the pivotal role of human capital in propelling the internationalization of SMEs, particularly through the lens of digital marketing. The research methodology involved document analysis to understand global market dynamics and the key role of human capital in optimising digital marketing for international expansion. The main results show that investment in human capital development and digital capability enhancement are key factors in the successful internationalisation of SMEs. The findings provide an in-depth understanding of how SMEs can effectively utilise their human capital in the face of increasingly complex global market challenges. Overall, this article concludes that the integration of strong human capital with digital marketing strategies can contribute significantly to the successful internationalisation of SMEs and has important implications for the future development of SMEs in an era of globalization.

The capital market is an important part of representing the country's economic conditions. In the capital market there are several instruments that are traded, one of which is mutual funds. Mutual funds are quite an attractive option for the community, but there are cases of default that make mutual fund investors suffer losses. This research uses a normative juridical approach method, namely library legal research conducted by examining library materials or secondary data as a basis for research by conducting a search for laws and literature related to the problems studied. Legal protection can be done by using preventive and repressive legal protection in mutual fund investment cases as a form of protection to investors from the government. The losses suffered by investors due to the default of PT TDPM to MMI, indicate that TDPM has a responsibility that can be in the form of paying all obligations and compensation and accepting all sanctions that can be in the form of administrative, civil, to criminal. Preventive legal protection can be seen in the existence of laws and regulations such as the Capital Market Law, P2SK Law, POJK 48/2015, POJK 31/2015, and others. Repressive legal protection is in the form of enforcement of sanctions from administrative even to bankruptcy. Responsibility must be carried out by TDPM, namely paying obligations along with interest according to the debt restructuring agreement until the imposition of sanctions. And it is necessary to see the form of MMI's responsibility as the Investment Manager in this case.

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

Sharia banks are currently on the rise and have become a reference for the public. One of them is 4.444 loans with a profit sharing system. Therefore, various sharia banking products, including the application of Murabahah contracts to PT financing products, must be understood by the wider community. Sharia People's Financial BANK SHARIA INDONESIA KCP MEDAN PADANG BULAN. This article explains the introduction of Murabahah contracts in PT loan products. People's Sharia Financial BSI KCP MEDAN PADANG BULAN This article uses qualitative research, collecting data through online interviews with PT manager BANK SHARIA INDONESIA KCP MEDAN PADANG BULAN. The result of this research is the application of a financing contract, namely the Murabaha contract, namely a contract for buying and selling goods at the original price with additional agreed profits. Technically, Sharia Banking Murabahah is defined as an agreement agreed between a sharia bank and a customer where the bank provides financing for the purchase of raw materials and other working capital needed by the custome.

Business management is the science and practice that encompasses planning, organizing, directing, and controlling organizational resources to achieve established goals. It involves coordinating various aspects of business activities to ensure the sustainability, growth, and success of the organization. In the novel titled "Lupus N’Work" by Hilman, Lupus and his friends intend to establish a business that arises from their desire not to depend on others and to increase their allowances. However, as their business progresses, a new and more formidable business competitor emerges due to their seriousness. The aim of this research is to determine the implementation of business management by Lupus in Lupus N’Work and to examine whether it aligns with the Business Management Process according to Sarinah. The research method used is the Qualitative Research method, involving a series of steps, including in-depth data collection, analysis, and interpretation. The results obtained using qualitative research methods indicate that the Management Process is in line with the business management process outlined in the book "Introduction to Management" by Sarinah.

Abstract. Analysis of financial reports in banking aims to evaluate current and past financial positions. One of the analyses of financial reports at banks is profitability ratio analysis, and the aim of this research is to investigate the calculation, development, and analysis of profitability at PT. Bank Maybank Tbk during the 2019–2023 period. The research method used is a descriptive method with a quantitative approach. Data collection techniques involve field studies and literature studies. The data obtained is then analyzed by calculating the development of profitability.The research results show that PT. Bank Maybank Tbk has an average ROA value of 1.3% (>1.2%), an ROE value of 5.88% (between 5% and 12%), and  NIM value of 4.32% (>2%), so it can be said that PT. Bank Maybank Tbk is in good condition, which means PT. Bank Maybank Tbk can generate profits by utilizing its own capital efficiently.   Keywords: profitability ratio analysis, Bank Maybank   Abstrak. Analisis laporan keuangan pada perbankan bertujuan untuk mengevaluasi posisi keuangan pada saat ini dan masa lalu. Salah satu analisis laporan keuangan pada bank adalah analisis rasio rentabilitas yang dan tujuan dari penelitian ini adalah untuk menyelidiki perhitungan, perkembangan, dan analisis Rentabilitas pada PT. Bank Maybank Tbk selama periode 2019-2023. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data melibatkan studi lapangan dan studi kepustakaan. Data yang diperoleh kemudian dianalisis dengan menghitung perkembangan Rentabilitas. Hasil penelitian menunjukkan PT. Bank Maybank Tbk memiliki nilai rata rata ROA sebesar 1,3% (>1,2%), nilai ROE 5,88% (diantara 5% - 12%), nilai NIM 4,32% (>2%) maka dapat dikatakan keuangan PT. Bank Maybank Tbk dalam keadaan baik, yang berarti PT. Bank Maybank Tbk dapat menghasilkan keuntungan dengan memanfaatkan modal sendiri secara efisien.   Kata Kunci : Analisis rasio rentabilitas, Bank Maybank

Social capital is an important factor for farmers because it can support the management of livestock businesses in Indonesia. Especially because Indonesian culture still relies heavily on group activities in society. Research on the influence of social capital on the performance of goat breeders in the Besowo Village area aims to describe the characteristics of social capital (Trust, Norm, Network, Reciprocity) by identifying the level of social capital of breeders in Besowo Village, Kepung subdistrict on the performance of the livestock. The research was carried out on 1-28 September 2023 using the Systematic Random Sampling method, namely determining the initial sample randomly using the Slovin formula to obtain 82 respondents in all hamlets in Besowo Village. The results of this research show that social capital has an important role in people's livestock by utilizing the existing social patterns of society.

Bank Wakaf Mikro (BWM) Sumber Barokah Denanyar Jombang is one of ten Islamic MFIs in the early stages of the 'Community Empowerment through the Establishment of Islamic MFIs around Pesantren‛ Program facilitated by the Financial Services Authority (OJK) and the Small Business Incubation Center (Pinbuk) by providing loan funds for more productive community business groups. The purpose of this assistance is to provide guidance and direction on the knowledge and implementation of the efforts to be made by the Denanyar Jombang Sharia Micro Waqf Bank in minimizing the risk of capital loans given to MSMEs as business capital. There are three (3) stages in this assistance: Preparation, Implementation and evaluation. The results of the assistance show: (1) An increase in efforts to minimize the risk of capital loans, (2) A decrease in the number of defaults on the risk of returning loan capital (3) An increase in family values and religiosity for customers who make loans.

Islamic trade in Indonesia from pre-independence to contemporary times reflects various features, including nationalist missions, religious solidarity and Islamization. The pre-independence period was marked by nationalist and religious sentiments as a response to discriminatory Dutch colonialism. Religious solidarity is used to inspire unity and independence. After independence, the Islamic trade movement focused more on capitalizing religious organizations for the welfare of the people and da'wah. In the 1990s, the spirit of Islamization strengthened, influenced by the difficulty of access to trade resources and the search for Islamic identity amidst foreign domination. The BMT Movement, Islamic Banks, and Islamic philanthropic institutions responded to this phenomenon, prioritizing empowerment and community education. The phenomenon of the Indonesian trade movement is related to socio-political factors, such as the Dutch East Indies political system and the strength of non-indigenous trade. Islamic trade movements can be classified into two types: the pre-independence period, characterized by religious nationalism in business competition with non-indigenous groups; and post-independence, involving the consolidation of religious groups such as Muhammadiyah and NU, as well as the establishment of BMT and ZISWAF institutions. Islamic trade routes in the archipelago in the past included coastal areas, especially via sea routes which influenced the archipelago as an international trade center. The research method used is a qualitative Library Research approach with a historical-descriptive method. The research results show that the Islamic trade movement is developing in line with social and political dynamics in Indonesia.

Human resource management is very important for companies in managing, organizing and utilizing employees so that they can function productively to achieve company goals. Labor or employees are very important human resources in a company, because without employees the company cannot run well. Employees are the main capital for the company. As, employee capital needs to be managed to remain productive. Therefore, company leaders must be able to encourage them to remain productive in carrying out their respective duties, by continuously increasing the morale of their employees. So that the company can maintain employee loyalty in order to achieve company goals.

This study aims to determine the effect of deferred tax burden, tax planning, and intellectual capital on company value in sector consumer non-cyclicals sub sector food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the number of samples in this study, as many as 41 companies obtained through the purposive sampling method were the object of research in accordance with the criteria. A sample of 205 data was obtained. This study used regression analysis of panel data, using Eviews 9. Based on the results of the analysis tested, it shows that (1) Deferred tax burden, tax planning and intellectual capital simultaneously affect the value of the company. (2) Deferred tax burden has no effect on company value, (3) Tax planning has no effect on company value, (4) Intellectual capital has a negative and significant effect on company value.