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Money Laundering is an attempt to hide or disguise the origin of money or assets resulting from a criminal act through various financial transactions so that the money or assets appear as if they came from legal activities. The criminal act of money laundering is increasingly complex, and uses increasingly varied methods, one of the crimes originating from money laundering is fraud. The problems studied are how the law protects victims of fraud, what is the mechanism for confiscating and returning assets resulting from criminal acts originating from the assets of fraud victims, as well as an analysis of the basic considerations of judges in the Supreme Court decision no. 3096 K/Pid.Sus/2018. The defendant, who was proven to have not only committed the crime of "Fraud", was also proven to have committed the crime of "Money Laundering", therefore, based on the provisions of Article 39 of the Criminal Code in conjunction with Article 46 of the Criminal Procedure Code, the evidence was confiscated for the state. 

This study aims to determine the effect of earnings per share and return on assets on stock prices (studies at PT. Hanjaya Mandala Sampoerna Tbk). The research problem in this study is whether Earning Per Share (EPS) and Return On Assets (ROA) partially and simultaneously affect the stock price at PT. Hanjaya Mandala Sampoerna Tbk. The research method uses the Multiple Linear Regression analysis technique with SPSS version 26. Based on the results of the analysis, it can be concluded that partially the Earning Per Share (EPS) variable has a positive and significant effect on stock prices, the Return On Assets (ROA) variable has no effect on prices share. Simultaneously the EPS and ROA variables affect stock prices. The coefficient of determination (R2) in this study is 0.810, meaning that EPS and ROA affect stock prices by 81% and the remaining 19% is influenced by other variables not included in this study.

Online gambling has the meaning of gambling that can be done through online platforms such as sites or online game applications that have the smell of gambling. With the convenience due to technological developments, it has also become easier for people to do online gambling. Online gambling as one of the negative technological developments in the electronics sector needs to be addressed from various angles because the impact is returned to its users, especially teenagers. The characteristics of adolescents who gamble online vary, so the purpose of this study is to describe the characteristics of adolescents who gamble online. The type of research used is quantitative research with a descriptive approach. The data collection used is to distribute a checklist of observations related to the description of the characteristics of online gambling. The results of the study of 30 respondents to the Characteristics of Online Gambling in Adolescents showed that the respondents who did online gambling on average graduated from high school as many as 18 respondents (60%), were male (93.3%), with an age range of at most 20 -22 years (66.7%), the type of gambling played is higgs domino (73.3%), and gambling using capital from their own work (93.3%). Many teenagers consider online gambling behavior normal.    

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

The Indonesian capital market is a dynamic and challenging area for investment stakeholders, especially stock portfolio holders. This objective is to measure and analyze the performance of stock investment portfolios using standard deviation as a key indicator to measure equity market volatility in the Indonesian capital market. The writing method used is a descriptive method using standard deviation. The result of the standard deviation shows that the higher the investment risk between risk and return to compensate the return corresponding to the greater level of risk taken, but also increases the potential loss. The performance of the stock investment portfolio in 2022 can be said to be good. This can be seen from the growth in portfolio value that continues to increase from month to month. The portfolio's average return on investment (IRR) is 8%.

The postpartum period (puerperium) is the period that begins after 2 hours postpartum and ends when the uterus returns to its pre-pregnancy state, lasting 6 weeks. The postpartum period is an important thing to pay attention to in order to reduce maternal mortality. Perineal rupture is a tear caused by spontaneous birth of a baby, either by using a tool or action. Perineal wound care is important to prevent infection of the reproductive organs, one method of perineal wound care is non-conventional therapy using red betel leaf (Piper crocatum) boiled water which contains flavonoids, alkaloids, polyphenolic compounds, tannins and essential oils which are known to has antibacterial activity. The purpose of this study was to determine the effectiveness of red betel (Piper crocatum) cooking water for perineal wound healing in postpartum mothers. This research is a quantitative study with a population of all postpartum mothers with perineal wounds at PMB Rica Merdekawaty with a total sample of 30 respondents consisting of the intervention group and the control group. The data that was collected was then analyzed using the chi square statistical test (p value = 0.029). Based on the chi square analysis, it showed that red betel leaf boiled water was effective in healing perineal wounds in postpartum mothers.

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.

The uniqueness of the Sasak community in preparing for the departure of prospective pilgrims to carry out the Hajj can attract the attention of researchers. So this research attempts to look at the traditions that the community carries out when carrying out the Hajj as well as the implications of the Hajj for the Sasak community. This study uses qualitative research using descriptive qualitative analysis by first collecting data through observations regarding what is happening in society, then conducting interviews. Documentation and individual experience to add data about Hajj. The results of this research show that the traditions before going on the pilgrimage for the Sasak people are still preserved today, because this tradition has existed since ancient times, from the time of our ancestors until now, it has been preserved from generation to generation. like tradition. Begawe, the opening of the pilgrimage, selararan and yasinan. The existence of this tradition has implications for the Sasak community, namely that the community has a stronger sense of solidarity, the community can build its social welfare. And for Hajj pilgrims it will be easy for them to return home.

The background for writing this thesis is that the implementation of the Tahfidz Qur'an in the Madrasah Diniyah Takmiliyah Wustha Program at SMP Negeri 4 Tualang is held on Monday-Thursday, the implementation time is 15.00-16.30. In this Tahfidz Qur'an activity, the Wahdah method is used. The Wahdah method is a way to memorize the Al-Qur'an one by one for the verses you want to memorize by reading them 10 to 20 times to form a pattern in the image. This research aims to see how the wahdah method is implemented in tahfidz Qur'an in the Madrasah Diniyah Takmiliyah Wustha Program. The approach used in this research is a qualitative approach, meaning that the researcher looks at the implementation of the wahdah method used by Tahfidz teachers. This research uses qualitative descriptive research. The key informant in this research was the Tahfidz teacher at SMP Negeri 4 Tualang, while the supporting informants were class VIII students at SMP Negeri 4 Tualang. Observation, Interview and Documentation data collection techniques. Data validation technique: triangulation technique. data analysis techniques: data presentation, data selection, and conclusion drawing. Based on the findings of research conducted by the author, the results show that: in the 2023/2024 academic year, teachers changed the system with the first 3 months focusing on Tahfidz Qur'an only to achieve the target of Siak, namely a minimum of students memorizing 1 juz. After the initial 3 months ended, students returned to studying as before, namely studying the subjects of Fiqh, Aqidah Akhlak, Al-Qur'an Hadith, Tarekh and Arabic. The steps for implementing the Wahdah Method at SMP Negeri 4 Tualang are, memorizing verse by verse and confirming the reading. In carrying out tahfidz Qur'an activities using the wahdah method, it has several benefits, namely making it easier for students to memorize, their memorization memory is stronger, some students get the letters correct. At the beginning of the first month it went well using this method. Then students feel bored in using this method. Because there are some students whose memorization is quite far, because using this method students feel they cannot increase their memorization deposit, because this method memorizes surahs together. The solution is to exchange or combine the wahdah method with another method. Or change the method in tahfidz Qur'an.

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

Economic growth can be an assessment material for the development of a country's progress. In this case, companies have an important role in advancing the country's economy, in line with the large number of companies that make competition in the business world run tight. A good increase in share prices will provide an increase in company value. The aim of conducting this research is to analyze the influence of dividend policy, investment decisions and market risk on company value which is moderated by stock returns. This research uses qualitative or descriptive methods and is presented in the form of a literature study. The results of this research show that dividend policy, investment decisions and market risk influence company value. Apart from that, dividend policy, investment decisions and market risk can be moderated by stock returns in influencing company value.

Analysis of liquidity ratios shows that the company is in quite good condition in meeting its short-term obligations. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. Solvency ratio analysis shows that the company fulfills all its obligations in good condition. The Debt to Asset Ratio in 2020 was 12%, in 2021 it was 13%, and in 2022 it was 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long-term liabilities. Profitability ratio analysis shows that the profit margin calculation results in 2020 are 11%, in 2021 they are 23%, and in 2022 they are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104%.

Besides the inherent benefits of exchanging information and interactions between nodes on a social graph, they can also become a means for the propagation of knowledge. Social graphs have also become a veritable structure for the spread of disease outbreaks. These and its set of protocols are deployed as measures to curb its widespread effects as it has also left network experts puzzled. The recent lessons from the COVID-19 pandemic continue to reiterate that diseases will always be around. Nodal exposure, adoption/diffusion of disease(s) among interacting nodes vis-a-vis migration of nodes that cause further spread of contagion (concerning COVID-19 and other epidemics) has continued to leave experts bewildered towards rejigging set protocols. We model COVID-19 as a Markovian process with node targeting, propagation and recovery using migration-interaction as a threshold feat on a social graph. The migration-interaction design seeks to provision the graph with minimization and block of targeted diffusion of the contagion using seedset(s) nodes with a susceptible-infect policy. The study results showed that migration and interaction of nodes via the mobility approach have become an imperative factor that must be added when modeling the propagation of contagion or epidemics.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

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..

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

Investment is important in helping to increase the growth and development of a country. The total ratio of investors in Indonesia in 2022 is 2.2%, this ratio is still lagging behind when compared to other countries. Students are in the spotlight for the Indonesia Stock Exchange to become young investors in the capital market. The Indonesia Stock Exchange (IDX) has done several things to increase investment interest in universities by establishing several collaborations and organizing programs such as opening an Investment Gallery. This study aims to determine the effect of investment knowledge, investment benefits, investment motivation, minimum investment capital and investment return on investment interest in the capital market. The results of this study are that simultaneously investment knowledge, investment benefits, investment motivation, investment return and minimum capital have a positive effect on investment interest. Partially, investment knowledge, investment benefits, investment return and minimum capital have a positive effect on investment interest, while the investment motivation variable has no effect on investment interest. The ability of these 5 variables to influence investment interest is shown in the adjusted R square value of 53% and the rest can be influenced by other variables outside of this study

The aims of this research are to analyze the feasibility of PT. Tri Daya Jaya Makassar company engaged in heavy equipment rentalsto add investment in the form of adding vehicles.The analytical methods usedNet Present value, Internal Rate Of Return, Profitability Index, and Payback Period.The result of Investment Feasibility with the Net Present Value (NPV) shows that the total Cash Flow PV is Rp. 44,790,364,139 while the total investment proposed by the company is Rp. 35,534,195,000and the result of Net Present ValueisRp. 9.256.169.139. Whereascalculation of Internal Rate Of Return (IRR), it appears that the IRR value is 21.27%. So the DF value is 12%. Then the value of Probability Index (PI) 1.26 indicating PI> 1.  It can be concluded that investment is feasible