Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam perekonomian Indonesia, terutama dalam konteks bisnis. Karena itu, sangat penting bagi UMKM untuk memahami kinerja keuangannya. Analisis laporan keuangan adalah dasar untuk mengevaluasi kinerja keuangan suatu perusahaan. Tujuan dari penelitian ini adalah untuk menilai kinerja keuangan suatu perusahaan yang dilihat dari laporan keuangannya. Laporan keuangan memberikan informasi tentang kondisi keuangan perusahaan untuk tujuan internal dan eksternal.

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

The national prevalence of dermatitis in Indonesia based on Basic Health Research data by the Ministry of Health 2018 is 6.8% and tends to increase every year. Data from the Jambi Provincial Health Service, in 2021 dermatitis was ranked eighth with the most common disease with a percentage of 5.03%, while in 2022 it experienced an increase and was ranked sixth with a percentage of 5.96%. This study aims to determine the factors associated with symptoms of dermatitis in prisoners at the Class IIA Jambi Penitentiary in 2024. This research is a quantitative study using a cross sectional study design. The sampling technique used Proportionate Random Sampling on 1124 prisoners at the Class IIA Jambi Penitentiary by conducting interviews. Prisoners' knowledge was in the good category as much as 40.4% of respondents. Attitudes in the positive category were 37.2% of respondents. Prisoners with housing that meets the requirements are 21.3% of respondents. Bathing habits were in the good category as many as 53.2% of respondents. Clothing cleanliness was in the good category as many as 37.2% of respondents. Towel cleanliness was in the good category as many as 41.5% of respondents.

This article discusses the analysis of social capital of the Chinese ethnic group in the economy of Indonesian society, referring to the social capital theory of Robert D. Putnam. Social capital, which includes social networks, trust, and collective efficacy, plays a significant role in the economic success of the Chinese community in Indonesia. Through case studies and theoretical analysis, this article highlights how strong social networks, reputation, and credibility assist the Chinese community in sustaining their businesses and adapting to economic and social changes.

The waste management training in Johorejo Village aims to increase public awareness and knowledge, especially PKK women to know about the importance of waste management based on the 3R (Reduce, Reuse, Recycle) principle. The type of research used is a descriptive qualitative approach with data collection through interviews and observations. The subjects of this study are all Johorejo residents. This activity includes the delivery of materials, mentoring, and evaluation. The material presented included waste management, 3R principles, identification of types of waste, and the dangers of indiscriminate waste disposal. The results of the training showed an increase in participants' understanding of waste hazards and a change in attitudes that are more concerned about the environment. Participants began to practice the 3R principles and plan further activities such as the creation of a waste bank and a recycling program in the village. The training proved to be effective in raising environmental awareness among participants, with relevant and practical methods, so that they were better prepared to manage waste responsibly.

The Nun is technically a prequel to the ever-expanding Conjuring Universe. This film tells the story of the origins of VALAK, the super scary demon nun from The Conjuring 2. Synopsis The Nun is set in 1952, at the Carta Monastery in Romania which is known to be haunted and cursed by local residents. This film tells the story of the investigation carried out by Father Burke, Sister Irene and Frenchie into the suicide of one of the nuns in the convent. In their investigation they find out that something is wrong with the place and they have to solve the puzzles one by one. In film this involves the collection and analysis of non-numerical data, such as text, images, or audio recordings. Researchers can use this method to explore the researcher's experience of watching the film, our perceptions of the characters and themes, and the impact of the film on moral beliefs and values. Unlike in the film The NUN, Valak in Christian demonology is actually a demon in the form of a small angel who rides a two-headed dragon, and is considered the commander of 38 legions of evil spirits. Some life lessons that can be taken from this film are obeying God, obeying his commands and staying away from his prohibitions.

The definition of rights according to KBBI (Kamus Besar Bahasa Indonesia) is as authority, power to do (because it has been determined by certain laws or rules), and the right power to do something or demand something. The definition of rights in general is everything that is given to certain parties in certain situations... While according to the KBBI (Kamus Besar Bahasa Indonesia) obligation is (something) that must be done; must. These two concepts are very important for the life of the community, nation and state. The constitution in every country, including Indonesia, functions as a positive legal basis that regulates the rights and obligations of its citizens. The state grants rights to its citizens and citizens carry out and fulfill their obligations in the state. This journal will discuss the rights and obligations of citizens in the constitutional law system, as well as how they relate to and impact on society.

Discussing calligraphy as an Islamic artwork is very interesting because it displays the beauty and meaning of each stroke of the letters, especially in the Qur'an. Calligraphy is a visual and correspondence skill. It also helps to learn and understand the Arabic language. Arabic is essential to the teaching of Islam as it serves as a way to convey strictly and paves the way for Islamic history and scholarly works. The subjective differentiation strategy was used in this study to examine the relationship between the excellence of students in Arabic language education at Imam Bonjol State Islamic University Padang West Sumatra and their ability to compose Arabic and calligraphy as an improvement in learning, which allows them to concentrate on culture and expression related to Arabic. The consequences of this study indicate that interest in calligraphy as a whole has an impact on students' Arabic composing ability and aptitude. Students who have both interests and abilities will generally get greater help from others, but students who are basically interested need greater help. This study shows how important calligraphy is to further develop Arabic composing ability and demonstrates the work of the contrasting supporting elements of interest and ability.

Corruption originates from the Latin word corruptio, which was used by Aristotle in his book degeneratio et corruptione It means change or deterioration and has no connection to power or money . Corruption offenses fall under the category of special criminal acts, thus requiring specific measures to eradicate them Indonesian positive law regulates the eradication of corruption offenses in Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning the Eradication of Corruption Offenses. Corruption is an extraordinary crime; its impact can harm democratic values, morality, national finances, and violate social and economic rights of the community It also poses a threat to the aspirations towards a better society. The factors that cause corruption are as follows: (1) Individual behavior, (2) Political factors, (3) Economic factors, (4) Legal factors, (5) Social factors This study aims to understand and provide information about corruption, types of corruption, and the factors that cause corruption in general.

The aim of this research is to understand philosophically what is related to positive law in Indonesia, namely the idea of ??Pancasila as the highest source of law in Indonesia (on a philosophical level, as a source set, law must not conflict with the idea of ??Pancasila). The research method used in this research is normative research with a philosophical approach using secondary data as the main data. In this research, researchers used various literature consisting of various books, academic journals, and other academic works as secondary data sources. The data collection techniques and tools used in this research use the document method. Document research as a data collection tool can stand alone. This means that research can only use document research as the only data collection tool. The data analysis technique used in this research is inductive data analysis, namely drawing conclusions from actual facts in the field based on secondary data obtained. From the research results, it was found that the Pancasila ideology is the source of everything that exists in Indonesia, including the emergence of laws and regulations in Indonesia. The 1945 Constitution is the foundation of the state which contains fundamental norms including universal values. The 1945 Constitution is a document that contains the approval of all citizens. National harmony is summarized in the Pancasila ideology because the entire Indonesian nation is represented by the founding fathers and mother of the Indonesian nation. So basically Pancasila is the best source at a philosophical level in forming existing laws and regulations in Indonesia.