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Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

Sekolah dan pendidikan adalah hal terpenting dalam kehidupan. Pendidikan merupakan suatu proses memanusiakan manusia, yang dimana pendidikan untuk semua manusia. Pendidikan sekolah luar biasa (SLB) menawarkan pendidikan untuk anak-anak yang berkebutuhan khusus agar bisa menempuh pendidikan. Tujuan penelitian ini yaitu untuk mengetahui bagaimana sekolah luar biasa (SLB) dalam memberikan layanan mata pelajaran Pendidikan Agama Islam (PAI) yang diperuntukkan bagi Anak Tuna Grahita di SLB Negeri 1 Kulonprogo. Metode yang digunakan peneliti adalah dengan kualitatif, studi kasus di SLB Negeri 1 Kulonrogo dan studi pustaka. Penelitian ini memperoleh hasil yaitu pendidikan yang diberikan kepada anak tuna grahita memberikan dampak yang positif bagi perkembangan anak, terlebih dengan dberikannya pembelajaran Pendidikan Agama Islam anak akan mempunyai kedekatan dengan sang pencipta yaitu Allah SWT.  

Penelitian ini dilakukan karena aktivitas belajar siswa belum optimal sehingga siswa terlihat kurang antusias dalam mengikuti kegiatan pembelajaran. Selain itu, alokasi waktu yang dibutuhkan guru masih kurang sehingga mengakibatkan transfer pengetahuan kepada siswa tidak optimal. Penelitian ini bertujuan untuk mengetahui pengaruh learning cycle 5E terhadap aktivitas belajar pendidikan agama islam siswa kelas XI IPS di SMA Negeri 4 Kota Bukittinggi. Pendekatan yang digunakan dalam penelitian ini adalah quasi experiment. Populasi penelitian ini adalah semua siswa kelas XI di SMA Negeri 4 Kota Bukittinggi dan sample di ambil dari 2 kelas XI yaitunya XI IPS 2 dan XI Ips 3. Pengumpulan data dengan menggunakan observasi angket. Data dianalisis dengan menggunakan analisis deskriptif dan uji t untuk pengujian hipotesis. Hasil penelitian menunjukan rata-rata posttest kelompok eksperimen adalah 81,14 dan rata-rata posttest kelompok kontrol adalah 69,23. Hasil analisis dengan menggunakan Independent Sample T-test antara kelompok eksperimen dan kelompok kontrol diperoleh nilai t-hitung sebesar 89,779 dan nilai t-tabel sebesar 2,750, serta taraf signifikansi sebesar 0.000. Jadi, dapat disimpulkan bahwa aktivitas belajar siswa yang belajar menggunakan model pembelajaran learning cycle 5E berpengaruh aktif dan lebih baik daripada aktivitas belajar siswa yang belajar menggunakan model pembelajaran konvensional di kelas XI di SMA Negeri 4 Kota Bukittinggi.

Aggressive behavior is dangerous when it causes intentional physical or psychological harm to another person. Adolescents who successfully complete developmental activities will be in a favorable state of social adjustment for the rest of their lives. However, if youth fail in the growth process, they run the risk of committing crimes and becoming more arbitrary in their power over others. Children engage in ways that often result in aggressive behavior, both individually and collectively. Fighting, forming convoys on the street to block traffic, skipping classes, and using unpleasant language such as swearing, insults, and ridicule are examples of aggressive behavior that are common among students. The research method uses a qualitative approach with case studies. The results of this study are discussed. is that there are students who have aggressive behavior, namely Physical Aggressive and Verbal Aggressive and are factored from External and Internal factors, then a form of handling can be carried out by researchers.

Penelitian ini bertujuan untuk membandingkan kinerja keuangan berdasarkan rasio Likuiditas, rasio Solvabilitas, rasio Profitabilitas pada empat perusahaan yang bergerak di bidang makanan. Analisis yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian ini menunjukan bahwa (1) berdasarkan rasio Likuiditas: a. Current Ratio termasuk dalam kriteria baik b. Loan to Asset Ratio termasuk dalam kriteria baik (2) berdasarkan rasio Solvabilitas: a. Primary Ratio masuk ke dalam kriteria baik b. Secondary Risk Ratio masuk dalam kriteria baik. (3) rasio Profitabilitas: a. Return on total asset masuk dalam kriteria baik b. Return on Equity Ratio masuk dalam kriteria yang paling baik.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

Bahasa Indonesia merupakan bahasa yang digunakan di Indonesia. Bahasa Indonesia bertujuan untuk mempersatukan dan untuk mempermudah kita dalam berkomunikasi antarsuku daerah, karena di Indonesia memiliki banyak ragam bahasa yang berbeda. Oleh karena itu bahasa Indonesia ditetapkan sebagai bahasa persatuan. Bahasa juga merupakan alat penghubung bagi kita dalam kegiatan sehari-hari. Karena manusia termasuk makhluk sosial yang selalu berkomunikasi dengan makhluk sosial lainnya. Saat ini di era modern yang perkembangan teknologi informasinya sangat luas kita bisa mendapatkan informasi dengan mudah dan cepat. Adanya Media Sosial yang cepat merambah ke seluruh pelosok negeri maka menambah cepat pula penggunaan bahasa-bahasa gaul di kalangan remaja. tidak terkecuali siswa kelas 7 SMP Negeri 2 Kutawaringin yang berada di lingkungan pegunungan. Bahasa Gaul ini ternyata tidak sesuai dengan kaidah kebahasaan bisa dikatakan sebuah anomali Bahasa.

Perkembangan teknologi memudahkan segala aktivitas masyarakat, salah satunya adalah berinvestasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi peningkatan minat investasi generasi millennial di kota Semarang. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah generasi millennial di kota Semarang, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian ini adalah data primer dan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian ini menunjukkan bahwa secara simultan fasilitas online trading, minim modal dan persepsi risiko mempengaruhi minat investasi secara bersama-sama. Secara parsial fasilitas online trading dan persepsi risiko berpengaruh positif signifikan terhadap minat investasi, sedangkan modal minimal tidak berpengaruh signifikan terhadap minat investasi.

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.  

This study investigated the role of financial literacy and social influence in the actual usage of digital payment as a fintech service systems in an effort to gather information and the degree of risk that users will experience, taking into account the advantages received. This study utilized a descriptive qualitative strategy coupled with a literature review method for data collection, namely the acquisition of data from publications and journals pertaining to the usage of digital payment systems. The data analysis technique employs the approach of deriving conclusions by objectively, systematically, and generally recognizing the many specific qualities of a message. The findings indicated that financial literacy and social influence have a substantial impact on the utilization of digital payment systems. The usage of digital payment services as a type of risky financial behavior raises knowledge and comprehension of financial goods, which will affect judgments on whether or not to utilize these products. This study is limited to a literature review and paves the way for future empirical studies to analyze the elements and dimensions of financial literacy and social influence in the usage of digital payment services in more depth.

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Hasil Riskesdas 2007 menunjukkan adanya kesenjangan IPKM (Indeks Pembangunan Kesehatan Masyarakat) antar provinsi termasuk Provinsi Jawa Barat. Kesehatan ibu hamil dan balita merupakan salah satu indikator penting dalam IPKM. Dusun wagir merupakan bagian dari Desa Gantar dengan pencapaian posyandu yang tercatat dengan kategori rendah karena kehadiran yang mencakup balita di timbang hanya 65% dengan ketetapan dua puskesmas yang dilakukan di Melur 1 sedangkan target WHO adalah 80% Puskesmas. Penelitian ini bertujuan untuk mengetahui pengimlementasian posyandu di dusun Wagir 1 dan 2 dengan cara menganalisis Implementasi Program Posyandu Balita Di Wilayah Kerja Puskesmas Gantar Dusun Wagir. Penelitian ini merupakan penelitian kualitatif dengan disain observasi partisipatif. Terdapat dua wilayah terpilih sebagai lokasi penelitian yang dilaksanakan di satu tempat posyandu. Pengetahuan menjadi aspek penting terhadap kesadaran dan kemauan ibu balita untuk datang ke Posyandu.

Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh antara Enterprise Risk Management, Good Corporate Governance, dan Corporate Social Responsibility terhadap Firm Value. Metode pengumpulan data yang digunakan dalam penelitian ini adalah Uji data menggunakan data sekunder, yaitu laporan Keuangan dan laporan tahunan perusahaan dengan sampel perusahaan LQ 45, dan sampel data diperoleh dari situs Bursa Efek Indonesia.Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan SPSS.Hasil dari penelitian menunjukkan bahwa (1) Enterprise Risk Management tidak berpengaruh positif terhadap Firm Value.(2)Corporate Social Responsibility berpengaruh positif terhadap Firm Value. (3) Good Corporate Governance berpengaruh positif terhadap Firm Value.

The capital market is an investment vehicle for those who have excess funds. People invest in the capital market with the aim of earning income or return on investment. Investment can be defined as an activity of placing funds in one or more assets during a certain period in the hope of obtaining income and or increasing the value of the investment. The main purpose of the company to invest is the rate of return. The main purpose of investors investing their funds in securities is, among others, to get the maximum rate of return through policies, for example, dividends at a certain risk will get certain results with minimal risk. From the results of the research, it is found that there is a negative influence of Ownership Structure, a positive influence of Dispersion of Ownership, and a negative influence of Capital Structure on the Dividend Policy of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2007-2011.

Penyelenggaraan pelayanan publik merupakan upaya negara untuk memenuhi kebutuhan dasar dan hak-hak sipil setiap warga negara atas barang, jasa, dan pelayanan administrasi yang disediakan oleh penyelenggara pelayanan publik. Di Indonesia, Undang-Undang Dasar 1945 mengamanatkan kepada negara agar memenuhi kebutuhan dasar setiap warganya demi kesejahteraannya, sehingga efektivitas suatu sistem pemerintahan sangat ditentukan oleh baik buruknya penyelenggaraan pelayanan publik. Penyelenggara pelayanan publik di Indonesia adalah semua organ negara seperti Pemerintah Pusat, Pemerintah Daerah (Provinsi, Kabupaten, Kota). Dalam hal ini, Pembukaan Undang-Undang Dasar 1945 pun pada aliena ke-4 secara tegas menyatakan bahwa salah satu tujuan didirikan Negara Republik Indonesia adalah untuk memajukan kesejahteraan publik dan mencerdaskan kehidupan bangsa. Faktor yang mempengaruhi tidak berjalannya pelayanan publik dengan baik yaitu: Masalah struktural birokrasi yang menyangkut penganggaran untuk pelayanan publik. Yang mempengaruhi kualitas pelayanan publik adalah adanya kendala kultural di dalam birokrasi. Selain itu ada pula faktor dari perilaku aparat yang tidak mencerminkan perilaku melayani, dan sebaliknya cenderung menunjukkan perilaku ingin dilayani. Kondisi birokrasi Indonesia saat ini sudah tidak sesuai dengan tuntutan organisasional yang baru. Di Indonesia, birokrasi di departemen atau pemerintahan paling rendah, yang diutamakan adalah masukan dan proses, bukan hasil. Karenanya, yang selalu diperhatikan oleh para pelaku birokrasi adalah jangan sampai ada sisa pada akhir tahun buku.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.