Penelitian ini bertujuan untuk mengetahui bagaimana analisis rasio keuangan terhadap evaluasi kinerja keuangan perusahaan PT Anugerah Sparepart Sejahtera Tbk Tahun 2022-2023 ditinjau dari rasio likuiditas, rasio solvabilitas dan rasio profitabilitas dengan menggunakan data sekunder. Sample penelitian yaitu laporan keuangan perusahaan 2 tahun terakhir 2022 dan 2023 yang meliputi neraca dan laporan laba rugi. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Hasil penelitian analisis rasio terhadap PT Anugerah Sparepart Sejahtera dilihat dari rasio likuiditas bahwa perusahaan dalam keadaan likuid yang berarti perusahaan memiliki kemampuan untuk memenuhi kewajiban lancar yang dimiliki walaupun terjadi fluktuasi nilai rasio pada setiap tahunnya. Dilihat dari rasio solvabilitas bahwa perusahaan mampu dalam memenuhi seluruh kewajibannya baik jangka pendek dan jangka panjang dengan menggunakan aktiva dan ekuitas yang dimiliki perusahaan walaupun nilai rasio mengalami fluktuasi setiap tahunnya. Dan jika dilihat dari rasio profitabilitas bahwa perusahaan dinilai belum mampu mempertahankan tingkat keuntungan perusahaan dan belum bisa memaksimalkan kinerja perusahaan dalam menghasilkan laba yang produktif.

This research aims to analyze the legal aspects of the PPJB, identify factors that affect its validity, and evaluate the legal protection provided to consumers. In recent years, there have been increasing cases of consumers being harmed when buying property on a pre-project selling basis because the PPJB often disregards consumer rights according to applicable laws, thus favoring developers. This research is important to contribute to the development of regulations that are more comprehensive and provide legal certainty for all parties involved in pre-project selling property transactions. This topic has not been comprehensively addressed in previous studies. The research method used in this study is normative legal research with a statutory approach, and the data collection technique employed is a literature study. The results of this research indicate that developers must fulfill all existing requirements before selling property through pre-project selling, which should be formalized in a PPJB executed before a notary or in an informal PPJB. The PPJB is binding, and the parties must comply with its contents. Developers are obligated to compensate consumers if their actions have caused harm.

Self-Harm is an act of conscious self-harm to eliminate pain and disturbing thoughts in one's personality. Nowadays, Self-Harm Behavior tends to occur in teenagers in Indonesia with various factors and consequences. Various approaches also need to be taken to overcome this behavior. Islam always teaches the goodness and welfare of its servants. This Self-Harm behavior is classified as an unjust act which results in mental and physical damage to a person. This article discusses how character education based on Islamic values can be an alternative for overcoming self-harm behavior. Thus, Islamic-based character education not only plays a role in moral formation, but also plays a role in the mental well-being of teenagers.

This research examines the management of facilities and infrastructure at the Madrasah Aliyah Laboratory of UIN North Sumatra (UIN SU) using quantitative and qualitative approaches. The aim of the research is to identify the main obstacles in facility management and provide strategic recommendations for improvement. Through a quantitative survey, it was found that there were significant differences in perceptions between teachers and students regarding the condition of school facilities, with teachers tending to be more critical. Further analysis shows that planned and routine maintenance plays an important role in preventing further damage and reducing long-term repair costs. In addition, the level of student satisfaction with facilities and infrastructure varies by grade level, with students in higher grades showing lower levels of satisfaction. A qualitative approach through in-depth interviews revealed that budget constraints were the main obstacle in facility management. Based on these findings, several strategic recommendations were proposed, including increasing budgets and resources through collaboration with external parties, implementing continuous training programs for teachers and staff, improving communication with parents, and implementing information technology in facility management. It is hoped that the implementation of these recommendations can improve the quality of management of facilities and infrastructure, which will ultimately have a positive impact on the quality of education in this madrasa. This research makes an important contribution to the education management literature, especially in the context of madrasas in Indonesia, and becomes a reference for future research and practice.

Introduction:  In the ecological analysis of television media, researchers determine the category of supporting sources (niche breadth) of media and measure the level of competition (niche overlap) of media based on local content-based information programs on networked national private television in South Kalimantan. Methods: This research employs a quantitative approach by collecting the data through observation of the program broadcasted by each television, then classifying into the instrument table and recording the results of the observations. The data is processed using the niche breadth and niche overlap formulas. Findings: The findings show that niche breadth 16 national private television media networks in South Kalimantan based on local content-based information programs are included in the specialist category with a niche breadth value of <3.5, which indicates that all television media have supporting resources but quite limited in showing local content-based information programs. Niche overlap of national private television network media based on local content-based information programs in South Kalimantan, there are 4 television paired stations that have a high level of competition compared to other paired stations: Global TV Banjarmasin and Net Banjarmasin; Global TV Banjarmasin and RTV Banjarmasin; Net Banjarmasin and RTV Banjarmasin; and SCTV Banjarmasin and Inspira TV Banjarmasin with a niche overlap value equal to 0.000.Originality: There is no publication with the same research result regarding competition for networked national private television. This is what makes this article fulfill the element of originality, which specifically analyzes television competition based on local information program broadcasts.

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality.  In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality.
Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province.  The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS).
Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality.  Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality.  However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. 
Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology.  This study will provide a new perspective, especially on remote audits, which are still rarely discussed.

Real analysis is a course that requires formal proof of a formal definition. Almost all students have difficulty learning real analysis. These problems require the provision of learning models that can serve students who learn real analysis. The purpose of this study is to provide an overview or description of the Model to improve the quality of real analysis lectures. The method used in this study is Systematic Literature Review. The results of the study concluded that models to improve the quality of real analysis lectures are very diverse. Learning models such as the use of Flow Proof and Extended Triad Level ++ Learning Models, to the application of learning modules such as Project-Based Learning Modules can be effectively and efficiently used to improve the quality of real analysis lectures.

Penelitian ini bertujuan untuk mengetahui mengetahui penerapan aplikasi Semen Grobogan Transport Management System dan dampak dari penggunaan aplikasi Semen Grobogan TMS dalam proses coal delivery Pada PT Cahaya Moda Indonesia Semarang. Penelitian ini menggunakan pendekatan deksriptif kualitatif. Informan adalah kepala divisi EMKL, kepala operasional, staff operasional, driver truck serta karyawan PT. Cahaya Moda Indonesia Semarang. Data diperoleh menggunakan wawancara, observasi dan studi kepustakaan. Analisis data menggunakan analisis kualitatif. Hasil penelitian adalah proses penerapan aplikasi Semen Grobogan Transport Management System Pada PT Cahaya Moda Indonesia Semarang, yang dimulai dari alokasi delivery order (DO) pada pihak pabrik, proses verifikasi armada truk dan driver, pelaksanaan stevedoring oleh perusahaan bongkar muat, penulisan tallysheet serta surat jalan secara manual, pembuatan barcode, dan diakhiri dengan delivery batubara ke pabrik. Dampak penerapan sistem aplikasi ini koordinasi antara pihak EMKL dengan pabrik dapat dapat terjalin serta mampu mengetahui jumlah tonnase yang telah dikirim

Rendahnya motivasi belajar peserta didik terhadap pembelajaran IPS mayoritas dipengaruhi oleh media yang dianggap membosankan sehingga peserta didik kurang tertarik untuk mengikuti pembelajaran IPS. Adapun tujuan dari penelitian ini yakni untuk mengetahui apakah media pembelajaran Puzzle dengan model pembelajaran berbasis Problem Based Learning dapat meningkatkan motivasi belajar peserta didik pada mata pelajaran IPS. Penelitian ini dilakukan di SMP Negeri 25 Semarang kelas VII G pada saat semester genap tahun ajaran 2023/2024. Adapun model Penelitian ini dilaksanakan dengan Tindakan kelas atau PTK. Tahapan tersebut dilakukan berulang selama II siklus dengan instrument penelitiannya yakni berupa Angket atau kuisioner untuk mengukur motivasi belajar peserta didik. Berdasarkan penelitian yang telah dilaksanakan menggunakan puzzle dapat meningkatkan motivasi belajar peserta didik. Hal tersebut dapat ditunjukkan berdasarkan data yang diperoleh yakni Pada saat siklus 1 masih terdapat peserta didik dengan Tingkat motivasi belajar pada kategori rendah yakni sebesar 14,7%, sedangkan pada siklus II tidak ada peserta didik dengan motivasi belajar dengan kategori rendah, dan pada kategori sangat tinggi pada siklus I sebesar 2,94% kemudian terjadi peningkatan pada siklus II yakni sebesar 55,88%. Kesimpulan dalam penelitian ini adalah penggunaan media puzzle dapat meningkatkan motivasi belajar peserta didik.
The majority of students' low learning motivation towards social studies learning is influenced by media which is considered boring so that students are less interested in participating in social studies learning. The aim of this research is to find out whether puzzle learning media with a problem based learning model can increase students' learning motivation in social studies subjects. This research was conducted at SMP Negeri 25 Semarang class VII G during the even semester of the 2023/2024 academic year. This research model is carried out using class action or PTK. This stage was carried out repeatedly during the second cycle with the research instrument, namely a questionnaire or questionnaire to measure students' learning motivation. Based on research that has been carried out, using puzzles can increase students' learning motivation. This can be shown based on the data obtained, namely that during cycle 1 there were still students with a level of learning motivation in the low category, namely 14.7%, whereas in cycle II there were no students with learning motivation in the low category, and in the very high category. high in cycle I was 2.94% then there was an increase in cycle II, namely 55.88%. The conclusion in this research is that the use of puzzle media can increase students' learning motivation.

Penelitian ini bertujuan untuk mengetahui bagaimana peran Dinas Pekerjaan Umum Bina Marga dan Sumber Daya Air dalam meningkatkan kesejahteraan masyarakat melalui pembangunan serta pemeliharaan infrastruktur jalan di Kabupaten Jember dimana masih banyak ditemui bahwa infrastruktur utamanya jalan masih kurang baik. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif termasuk pengumpulan data melalui wawancara, observasi dan analisis dokumen. Hasil penelitian menunjukkan bahwa Dinas Pekerjaan Umum Bina Marga dan Sumber Daya Air memiliki peran sentral dalam pembangunan serta pemeliharaan jalan di Kabupaten Jember. Dinas ini melakukan pemeliharaan rutin dan perbaikan secara berkala guna menjaga kondisi jalan agar tetap layak dan aman untuk digunakan oleh masyarakat. Dalam pemeliharaan jalan tidak hanya di bebankan kepada Dinas saja, akan tetapi masyarakat juga harus memiliki kesadaran akan menjaga infrastruktur yang telah dibangun dan disediakan dengan baik oleh pemerintah. Selain itu pemeliharaan jalan juga memiliki tantangan tersendiri, terdapat tantangan yang dihadapi oleh Dinas ini dalam melakukan pemeliharaan jalan. Yang pertama yaitu dari sisi anggaran dan yang kedua adanya dari sisi masyarakatnya