Penulisan adalah bentuk komunikasi yang efektif dan ekspresif. Bahasa Arab, sebagai bahasa Al-Qur'an, merupakan bahasa penting yang telah dipelajari oleh umat Islam di Indonesia. Namun, seringkali siswa menghadapi kesulitan dalam mempelajari bahasa ini, terutama dalam hal penulisan. Metode imla berperan penting dalam meningkatkan pemahaman dan keterampilan menulis bahasa Arab. Penelitian ini mengevaluasi penerapan metode imla di Kelas V MIS Darunnajah Cipining dengan tujuan meningkatkan keterampilan bahasa Arab siswa. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik laparoskopik. Data dikumpulkan melalui observasi, dokumentasi, dan wawancara dengan kepala sekolah serta pengajar bahasa Arab di MIS Darunnajah Cipining. Siswa kelas V juga dilibatkan untuk memberikan perspektif mengenai penerapan metode imla. Temuan menunjukkan bahwa metode imla, termasuk imla manqul, imla manzur, imla ikhtibary, dan imla masnu, diterapkan di MIS Darunnajah Cipining melalui beberapa tahap. Penerapan metode ini dapat meningkatkan keterampilan berbahasa Arab siswa dengan mengajarkan huruf hijaiyyah dan kosakata bahasa Arab. Meskipun ada kemajuan dalam kemampuan menulis, beberapa faktor penghambat seperti waktu pengajaran yang terbatas, variasi kecepatan belajar, dan motivasi siswa mempengaruhi efektivitas metode. Faktor pendukung termasuk kompetensi guru, dukungan orang tua, dan keterlibatan siswa. Penerapan metode imla di Kelas V MIS Darunnajah Cipining menunjukkan potensi yang signifikan untuk meningkatkan keterampilan bahasa Arab siswa. Pengajaran harus mencakup pemahaman kosakata, penjelasan huruf hijaiyyah, dan penggunaan berbagai jenis imla. Meskipun metode ini memberikan hasil positif, tantangan seperti alokasi waktu, variasi kemampuan siswa, dan motivasi harus diatasi untuk memaksimalkan efektivitas metode imla.

This research aims to determine the effect of profitability, leverage, and liquidity on the quality of profits in construction and building companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The population used in this research is the annual financial reports of construction and building companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022, totaling 22 companies. The sample in this research used purposive sampling with certain criteria. The results of this research show that in the partial test, profitability has a negative and significance effect on earnings quality. Leverage has a negative and significance effect on earnings quality and liquidity has a negative and significance effect on earnings quality.

The research objective is to produce a gadget sales information system that can simplify the process of recording sales data to sales reports. According to observations and interviews that the author did at PT Kafilah Teknologi Indonesia in processing gadget sales data, all of which still use the manual method, namely recording in the books so that errors often occur. in calculating reporting and which often vary, this can hamper the process of financial reporting performance. The research method used in the Design of Gadget Sales Information Systems at PT. This Indonesian Technology Caravan is grounded research, which is a research method based on facts and using comparative analysis which aims to generalize epirisses, establish concepts, prove theories, and develop theories where data collection and data analysis run at the same time. In addition, the authors also conducted research with data collection methods by means of Observation, Interview and Documentation. After the author designed the Gadget Sales Information System, the author can help build a prototype so that the results are useful for the company so that it is expected to be more effective and accurate.

A construction cost budget is needed to calculate a building or project with the costs required for materials and wages, as well as other costs related to the implementation of the building or project. CV Company. TEGUH SEJAHTERA is a company operating in the construction services sector. CV. TEGUH SEJAHTERA has handled various projects ranging from irrigation construction, buildings, roads, bridges, docks, and other construction services.  Activity Based Budgeting is a budget preparation process that focuses on improving the system used by the organization in order to produce value for customers and focuses on processes that are integral to an organization, as well as being a process of planning and controlling activities expected by the organization to achieve the budget. that is cost-effective and meets workloads in line with organizational goals and strategies. Using the Activity Based Budgeting method can help solve problems in planning budget costs on CV. TEGUH PROSPEROUS Kendal.

In a company, assets are one of the most important working capital that needs to be managed well. This includes maximizing the value of its benefits as well as its existence so that it can be used optimally and the need for accurate recording of assets so that they can be used for good decision making. One type of asset/asset in a company is fixed assets/assets. Fixed assets/assets are one of the items on the balance sheet besides current assets/assets, long-term investments, reserve funds, and other assets/assets. PT. Thanks to Sejati Transindo (BESTINDO) Semarang as one of the document and goods delivery service companies, so far it still uses Ms. Excel for recording, calculating and reporting company fixed assets. Some of the weaknesses of this old system are: 1) the asset/asset management system is still simple, 2) fixed asset/asset data is not yet integrated and does not have a database, 3) there are inconsistencies and calculation errors, 4) the recording and reporting system is still takes quite a long time to process, 5) incomplete data will have an impact on inappropriate decision making, and 6) the absence of an integrated Accounting Information System (AIS) means that the management of fixed assets/assets in the company cannot be carried out properly because the data The condition, condition and value of the company's fixed assets/assets have not been recorded properly and accurately. This research designs an AIS for calculating and reporting depreciation of fixed assets using the straight line depreciation method using Visual Basic 6.0 and MySQL. The objectives of this research are: 1) to help calculate depreciation of fixed assets/assets owned by the company, 2) to provide information about the detailed condition of each asset/fixed asset owned by the company so as to help the company in managing fixed assets/assets, and 3) to help present precise and accurate reports for the purposes of the company's internal financial reports and taxation.

Al Hikmah Semesta Cooperative, Pegandon Branch, is a savings and loans office that helps the community in terms of business financing, agricultural capital, savings in the form of deposits, a cooperative structure that provides loans to customers, interest rates on various credits, etc. Problems with the Al Hikmah Semesta Cooperative loan application system, Pegandon Branch. This system still uses a manual system where data is collected via the Excel application, which is of course vulnerable to data loss and damage. The information system of the Al Hikmah Semestah Community Cooperative Pegundon Branch will make the provision of financial information to users of financial reports more effective and precise. The success of the role of the information system can be measured from the effectiveness of presenting borrower data reports. If the loan application information system plays a good role in its implementation, this system can produce effective and high-quality borrower data reports that become the basis for decision making.

This journal discusses the contribution of Shanaya Tea Micro, Small and Medium Enterprises (MSMEs) in developing the local tea industry. Through this research, we analyze marketing strategies, product innovation and the role of MSMEs in increasing consumer awareness about local tea. The results show that Shanaya Tea has succeeded in strengthening the image of local tea through promoting sustainable products and collaborating with local tea farmers. The implication of this research is the importance of government support and collaboration between MSMEs to strengthen the position of the local tea industry in the domestic market. This research also reveals the challenges faced by Shanaya Tea MSMEs, including in terms of financing, regulations and market penetration. Nevertheless, Shanaya Tea's success shows the great potential of MSMEs in supporting product diversification and local economic development. The practical implication of this research is the importance of developing policies that support MSMEs in non-leading industrial sectors such as the tea industry. Further research can explore more deeply the collaboration strategies between MSMEs as well as the social and economic impacts of the development of the local tea industry in Indonesia. Apart from that, this research also highlights the importance of a sustainable approach in developing MSMEs in the agro-industrial sector. The results provide valuable insights for practitioners, academics and policy makers in understanding the role of MSMEs in the national economy as well as the efforts needed to increase the competitiveness of the local tea industry. Further research can dig deeper into marketing strategies and supply chain management in the context of MSMEs in the agro-industrial sector.

This research aims to examine the relationship between independent variables, including: Current Ratio,Return on Assets, Debt to Equity Ratio and the dependent variable Stock Price, with the moderatingvariable in this research being Total Assets. Research was conducted on 12 infrastructure companies listedon the Indonesia Stock Exchange (BEI), using non-probability sampling techniques-quota sampling in theperiod 2018 to 2022, a period of 5 years. This study explored whether having good fundamentals wouldhave a direct effect on price increases. the shares of the issuing company are moderated by the condition ofthe company's total assets. The findings of research studies on infrastructure companies show that theCurrent Ratio, if it stands alone, will have a positive effect on share prices, but if it is moderated by totalassets, it will have a negative effect on share prices. Return on Assets has no effect if it stands alone, but ifmoderated by Total Assets then Return on Assets has a positive effect. Debt to Equity Ratio has no effect onshare prices, whether alone or moderated. Simultaneously in this research study, Current Ratio, Return onAssets and Debt to Equity Ratio, moderated by Total Assets, have an effect on stock prices. This study offersa regression analysis on infrastructure companies, the results provide a basis for future research in thisarea. And company management can provide information about the relationship between fundamentalfactors and the company's share price which is moderated by total assets.

One of the main problems faced in the management of cooperatives in Indonesia today is the level of competence of human resources within the cooperative, and the level of financial competence in the sustainability of cooperatives is one of the few parts of human resource competence in cooperative development that needs to be considered. Theoretical and practical understanding of cooperative managers regarding the recording and reporting of cooperative finances in accordance with accounting standards is carried out in this community service. The method used is called Participatory Action Research, and involves eight steps. Feedback from the community shows that after a period of intensive outreach by the community outreach team, KPRI Rukun Kendal can conduct consultations and business exchanges in accordance with the Micro, Small, and Medium Enterprise Exchange Standards. The assistance provided by the community service team to the KPRI Rukun Kendal cooperative managers is ongoing. Although community service activities have been completed, the evaluation and follow-up of the evaluation results

The aim of this research is to create different views on the two genders' linguistic characteristics, so that in language they are both seen as having different characteristics. So basically language, gender and culture are related. In society, women are seen as gentle and emotional, while men are seen as firm and strong. Not only are women gentle and emotional, women are also known to often say things that contain uncertainty. In expressing this uncertainty, women often use a syntactic tool called a tag question. It could be said that the women and men who often use tag questions are women (Hidayati, 2016:12). This proves that men are more confident in what they say than women. Tag questions are used by women to confirm what they are saying to their interlocutor (Hidayati, 2010:11). From the explanation above, it indicates that linguistic characteristics can be found in films.