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As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.

Mental health problems in Indonesia are an important public health problem and should receive serious attention from all governments from central to regional levels. Mental Health Efforts are every activity to create an optimal level of mental health for every individual, family and community using a promotive, preventive, curative and rehabilitative approach which is carried out in a comprehensive, integrated and sustainable manner by the government and/or the community. The aim of this research is to determine the relationship between family social support and independence in mental disorder patients. Method: The type of research used is correlational using a cross sectional design. The population in this study were families containing people with mental disorders. The research instrument is a family social support questionnaire consisting of 14 questions, while the questionnaire about independence consists of 10 questions. Result: significance value or sig. (2-tailed) is 0.000, because the sig value. (2-tailed) 0.000 < 0.05, which means there is a significant (meaningful) relationship between the family social support variable and the independence of mental disorder patients. Suggestion: The family must involve the patient in daily routine activities at home, develop social interactions and involve the patient in managing the environment around the patient so that mental disorders can carry out activities in daily life independently

This research discusses the implementation of the Project for Strengthening the Profile of Pancasila Students (P5) in the Independent Curriculum at the UNP Laboratory Development High School. The Merdeka Curriculum emphasizes the character of students with six main dimensions, such as faith, diversity, mutual cooperation, independence, critical thinking and creativity. Implementation of P5 is carried out through project-based activities involving these elements, with a focus on the theme "Local Wisdom." UNP Laboratory Development High School implements P5 every three months, involving all education stakeholders. P5 evaluation does not focus on written grades, but rather on strengthening character, especially local wisdom which describes the culture, identity and ethics of the local community. This program aims to prepare students to face the challenges of globalization while maintaining harmony with Pancasila values ​​and local wisdom. The research method used was qualitative with data collection through observation and interviews with the P5 coordinating teacher. The findings show that P5 involves project-based activities aimed at strengthening students' competencies and character in accordance with the Pancasila Student Profile. The implication of this research is the importance of character education that integrates local wisdom in learning to create a competent and characterful generation.

This research aims to provide a clear picture regarding the lack of cultural and civic literacy which can reduce the value of national character. Indonesia is a country that has a diversity of cultures, religions, customs and so on. The developments of the times and technology that have occurred have made it easy for foreign culture to enter and be absorbed by society, this has caused quite a few Indonesian people to shift their lifestyle to follow foreign and alien cultures to their own culture. This research uses descriptive qualitative methods by collecting data from library sources. The results show that the implementation of cultural and civic literacy in Indonesia is still relatively low, which can reduce national character values such as religiosity, nationalism, independence, the spirit of mutual cooperation and integrity. Therefore, it is necessary to increase public awareness and the active role of education to increase cultural and civic literacy in order to optimize national character values.

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.

The aim of this research is to find out how this curriculum is implemented, in Indonesian language lessons in class VII MTs Negeri 3 Subang, how the independent curriculum is implemented. This research was conducted qualitatively and data was collected through observation, interviews and questionnaires. The research results show that the Project Based Learning (PBL) approach, formative evaluation and literacy improvement for students, are all used to adopt the independent curriculum. The implementation of this curriculum has resulted in increased student independence and the development of soft skills. Overall, the Merdeka Curriculum at MTs Negeri 3 Subang supports student independence, facilitates critical learning, and develops Pancasila character. The obstacles faced require further attention to increase the effectiveness of curriculum implementation, although there are obstacles related to the availability of books and teacher understanding. The effectiveness of the curriculum is assessed through student self-evaluation and teacher observation. Limited resources and teachers' understanding of the curriculum are some of the obstacles. This research provides insight into the difficulties and opportunities of an independent curriculum to improve the quality of education at the secondary level.

This analysis is aimed to make the readers aware of being able to respect for the value of independence and all effort to struggle it during the Apartheid era which is long and painful. There are some problems which become the focus of this study, First is unequal systems, bad treatments, and violence done by the White to the Blacks, and their effects. Second the Black’s survival and struggle to achieve their independence during apartheid system. The writer chooses Post Colonialism approach to analyze this film because it has the nearest and strongest relationship with the message inside the film, The writer also focuses on the White’s colonialism to the Blacks and Blacks’ effort to abolish Apartheid system as one of colonialism discourse applied on their land.

The purpose of this study was to increase student learning independence in Civics subjects by applying the contextual teaching and learning (CTL) learning model in class X IPS 3 SMA Negeri 8 Muaro Jambi. This type of research is Classroom Action Research (PTK) with a research design using the Kemmis & Taggart spiral model. The research was carried out in 3 cycles where each cycle consisted of 3 meetings. Each cycle is carried out through 4 stages of activity, namely planning, implementing actions, observing (observation), and reflecting. The success criterion set in the research is 60%. The results showed that in cycle I the level of student learning independence increased from the initial condition of an average value of 23% to 49% but had not yet reached the established success criteria. Cycle I then made improvements to continue in cycle II. After the repairs were made, there was an increase in cycle II which increased by 9% to 58% but also did not reach the specified success criteria. Improvements were made again in cycle II to be continued in cycle III. The results of the research cycle III increased by 11% to 69%, which means that the action was declared successful because it had achieved the specified success criteria.Keywords: Independent Learning, CTL Learning Model

In addition to being a means of enhancing and developing self-quality, community development aims to increase the independence of both individuals and groups. It is strongly anticipated that community organizations will exist and oversee the accomplishment of institutional goals; nevertheless, their human resources must possess the flexibility to quickly seize any presented chances. In order to achieve strategic and sustainable goals where the principle of benefit will return to the community/ummah, waqf serves as a middleman for those who have more money to donate to community projects. This is in addition to the fact that waqf charity is itself a religious command.So the purpose of this service is to provide training and assistance on how to manage waqf money and waqf assets properly and productively according to the muwakif's objectives. This waqf collection and management assistance is carried out using the counselling method through several stages, including, 1) Activity programme planning; 2) Implementation of the activity plan 3) Implementation of activity evaluation and reporting. The goal of this help is to manage waqf funds efficiently and effectively while also accelerating the rise of waqf earnings. Senior students, Pesantren administration, and Baitul Wakaf Hidayatullah Gresik management participated in this exercise..

Pulau Jambu village, located in Kampar Regency, Riau, Indonesia, has an area of 60.7 km2 and a population of around 3,254 people, with the majority adhering to Islam. This village is divided into four hamlets: Sungai Betung, Kampung Panjang, Kampung Baru, and Pulau Jambu. This article describes the four main pillars that form the essence of Indonesian people's lives in Pulau Jambu Village: the "Kukerta Bangun Kampung" program as a form of community service, a lively 1 Muharram celebration, outreach efforts about stunting, and the commemoration of independence on August 17.each of these elements reflects cultural identity, religious values, health challenges, and the spirit of patriotism in the village community. With a variety of activities that include Adhan, Recitation, Tahfidz competitions, as well as festive competitions on August 17, Pulau Jambu Village strengthens Indonesian unity and culture while overcoming the problem of stunting and improving people's welfare

Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

Abstract This study aims to determine the relationship between learning independence and students' mathematics learning outcomes. The method used in this study is a quantitative research method with a correlational design. In this study, researchers used a questionnaire instrument to find out the results of independent learning and the results of daily mathematics tests to find out the results of students' mathematics learning. From the data that has been collected, a correlation test is carried out with the conditions that are the normality test and the linearity test. The results of the analysis of the correlation coefficient between the independent learning variables and student mathematics learning outcomes is 0.948**. Based on the results of the correlation test using SPSS above, the hypothesis that there is a positive and significant correlation between students' learning independence and their mathematics learning outcomes is acceptable. The test results on the normality test using SPSS show that the data is normally distributed. This is indicated by the value of Sig. namely 0.282 and 0.486 where the significance is > 0.05. Based on the results of this study, the higher the student's learning independence, the higher the student's mathematics learning outcomes. And vice versa, when the student's learning independence is low, the lower the student's learning outcomes in mathematics.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

Designing and validating structural causal model (SCM) correctness from a dataset whose background knowledge is obtained from a research process is not a common phenomenon. Studies have shown that in many critical areas, such as healthcare and education, researchers develop models from direct acyclic graphs (DAG), a component of an SCM, without testing them. This phenomenon is worrisome and is bound to cast a shadow on the inference estimates that may arise from such models. In this study, we have designed a novel application-based SCM for the first time using the background knowledge obtained from the Early Grade Reading Assessment (EGRA) program called the Strengthen Education in Northeast Nigeria (SENSE-EGRA), which is an educational intervention program of the American University of Nigeria (AUN), Yola, on the letter identification subtask. This project was sponsored by the United States Agency for International Development (USAID). We employed the conditional independence test (CIT) criteria for the validation of the SCM’s correctness, and the results show a near-perfect SCM.

Education is a key element in the development of society and the country. This article examines the development of education in Indonesia with a focus on the background, results and conclusions of the historical journey of education in this country. The development of education in Indonesia has been influenced by a long history, especially the period of Dutch colonialism. Education at that time was limited to the native elite and created inequality in access to education. However, after the proclamation of independence in 1945, education became a top priority in national development, resulting in a significant increase in access to basic education. Nevertheless, educational inequality between urban and rural areas and between islands in Indonesia remains a problem that must be addressed..Educational developments in Indonesia include increasing access to education, diversifying higher education programs, and efforts to integrate local culture in the curriculum. The government has allocated a significant budget for education, modernizing the curriculum and improving the quality of teaching. Education reform also includes teacher training and curriculum updates to face changing times. However, there are still challenges in educational governance, unequal access to education, and integrating technology in the learning process. The development of education in Indonesia reflects a journey full of challenges and significant changes. While there has been progress in terms of access and cultural integration efforts, challenges such as educational inequality, complex governance, and technology integration still need to be addressed. Quality education remains a priority, with the hope that continued efforts will ensure that education in Indonesia meets high quality standards and is relevant to face a challenging future. Keywords: Education, Indonesia, History

Education is a key element in the development of society and the country. This article examines the development of education in Indonesia with a focus on the background, results and conclusions of the historical journey of education in this country. The development of education in Indonesia has been influenced by a long history, especially the period of Dutch colonialism. Education at that time was limited to the native elite and created inequality in access to education. However, after the proclamation of independence in 1945, education became a top priority in national development, resulting in a significant increase in access to basic education. Nevertheless, educational inequality between urban and rural areas and between islands in Indonesia remains a problem that must be addressed..Educational developments in Indonesia include increasing access to education, diversifying higher education programs, and efforts to integrate local culture in the curriculum. The government has allocated a significant budget for education, modernizing the curriculum and improving the quality of teaching. Education reform also includes teacher training and curriculum updates to face changing times. However, there are still challenges in educational governance, unequal access to education, and integrating technology in the learning process. The development of education in Indonesia reflects a journey full of challenges and significant changes. While there has been progress in terms of access and cultural integration efforts, challenges such as educational inequality, complex governance, and technology integration still need to be addressed. Quality education remains a priority, with the hope that continued efforts will ensure that education in Indonesia meets high quality standards and is relevant to face a challenging future. Keywords: Education, Indonesia, History

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

Syntax is a branch of linguistics that studies grammar in an utterance. One of the objects of study of syntax is phrases. Phrases are grammatical units consisting of two or more words that do not exceed the function limit. This study aims to use phrases that focus on noun phrases, verb phrases, and adjective phrases in narrative texts in social studies learning books for class VII of the independent curriculum. This study used a descriptive qualitative data analysis method by searching, finding, determining, and analyzing the phrases in the narrative text of social studies learning books for class VIII of the independence curriculum. In analyzing the data using the approach of theoretical study of syntax and using the study of documents as a method of data collection. As for the results obtained from this analysis in the form of finding seven noun phrases as the most used phrases in the text, three verb phrases, and five adjective phrases that are appropriate to their respective uses. It is hoped that this research will help many people, especially those pursuing education, better understand the different types of verb phrases, noun phrases, and adjective phrases in narrative text sentences.

The syntax is a grammar that can decipher the relationship of language elements to form sentences. The function of syntax is as a container in a syntactic structure that contains certain categories. It can be called subject (S), Predicate (P), Object (O), Complement (COMP), and Adverb (ADV). Phrase analysis in short story texts in Indonesian language books for fourth-grade elementary school independence curriculum. This analysis is a qualitative descriptive analysis of the short story text in the Indonesian language book for the fourth grade of the Independent Curriculum. Phrases are syntactic units cobining of two or more words and do not have clauses that occupy one function. Many do not understand how to divide groups of phrases and the causes of errors. Therefore, this research to classify phrases based on their types, and the causes of phrase errors in short stories texts in Indonesian language books for fourth-grade elementary school independence curriculum. Listening and then recording is a technique that can be done when data collection. The results of this study indicate that there are noun phrases, verb phrases, adjective phrases, numeral phrases, and errors in the use of phrases in short stories sentences. This analysis is expected to better understand and be able to develop the use of phrases in short stories.