Masyarakat Cham, yang mayoritas menganut agama Hindu, telah menguasai wilayah tengah dan selatan Vietnam selama berabad-abad. Vietnam menjadi salah satu negara pertama di Asia yang berinteraksi dengan agama Islam seiring berjalannya waktu. Perbaikan dalam kehidupan umat Islam di Vietnam terjadi sejak pemerintah sosialis menerapkan kebijakan Doi Moi (Renovasi) pada tahun 1986, yang memungkinkan umat Muslim pribumi untuk melaksanakan ibadah shalat secara bersama-sama. Meskipun mayoritas penduduk Vietnam menganut agama Buddha, Islam di negara tersebut merupakan agama minoritas. Faktor-faktor seperti agama, sosialisme, dan lokasi geografis yang terpencil telah memengaruhi minoritas Islam di Vietnam. Hal ini membedakan Vietnam dari negara-negara lain di Asia Tenggara yang memiliki lokasi geografis yang lebih mudah dijangkau oleh pedagang atau saudagar Islam. Sebagai rumusan masalah yaitu : 1. Untuk mengetahui Sejak kapan islam masuk ke Vietnam. 2. Untuk mengetahui mazhab apa yang dianut oleh umat islam di Vietnam, 3. Untuk mengetahui umat islam di Vietnam pada masa sekarang. Metode penelitian kualitatif diterapkan dalam penelitian ini atau temuan studi analisis kualitatif menunjukan bahwa Sejarah agama islam di Vietnam mayoritas islam berasal dari etnis champa. Diperkirakan bahawa agama islam memasuki wilayah kerajaan champa pada priode dinasti Zong di Champa pada tahun 960-1280 M. Sehingga penyebaran agama islam dapat memberikan hal yang sanggat berkembang di dalam negeri dan luar negeri yang sangat menyebar luas di masyarakat hingga saat ini.

This study aims to find out how social criticism is in the script of the drama DOR by Putu Wilayah. The object used in this study is a series of events in the script of the drama DOR by Putu Wijaya which contains social criticism. This manuscript was published by Balai Pustaka in 1985. This research is a qualitative research with a descriptive method. The data collection technique is to read and understand the script of the drama DOR by Putu Wijaya, mark the speeches of the characters and narrators in the script of the drama DOR by Putu Wijaya, then record the findings on the record sheet, and inventory the characters contained in the script of the drama DOR by Putu Wijaya in a table format. The data analysis technique is to classify data on social criticism contained in the script of the drama DOR by Putu Wijaya through the speech of the characters, the actions of the characters and the narrator's exposure, interpret the data on social criticism in the script of the drama DOR by Putu Wijaya and draw conclusions and report the results of data analysis. Based on the results of data analysis, it was found that the forms of social criticism in the DOR drama script by Putu Wijaya include, among others, (1) Social criticism of norm violations, (2) Social criticism of family disorganization, (3) Social criticism of crime handling, (4) Social criticism of poverty.
 
 
 

The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.
 
 
 

The development of motor skills is an important aspect of children's growth, affecting physical skills, muscle coordination, and daily activities. In elementary school, motor development influences children's academic and social abilities. Rhythmic gymnastics is a structured physical activity that can enhance children's motor skills, such as strength, balance, and coordination. This study examines the application of rhythmic gymnastics to improve gross motor skills in elementary school students using literature review and digital research methods. The purpose of this research is to study the impact of rhythmic gymnastics on children's motor development through a literary research approach. The methodology used is a literature review that includes a critical analysis of various academic sources such as journals, books, and relevant articles. The results of the study indicate that rhythmic gymnastics can significantly improve children's gross and fine motor skills. Rhythmic gymnastics activities involving rhythmic movements, coordination, and balance contribute positively to children's physical and cognitive development. Furthermore, rhythmic gymnastics has also been proven effective in enhancing children's social and emotional aspects through enjoyable and structured group activities. These results highlight the importance of incorporating rhythmic gymnastics into the elementary school curriculum to support the development of gross motor skills.

This research examines the problem of increasing the understanding and critical thinking abilities of students who use film media with students who use conventional learning methods. This research uses a quasi-experimental method with purposive sampling and the instruments used in this research are written tests and questionnaires. The population of this study was all students of class VIII SMPN 12 Tasikmalaya. The sample for this research was students in class VIII A. The instrument used in this research was a test of students' understanding and critical thinking abilities in the form of a questionnaire. Data analysis was carried out quantitatively. The results of the research show: 1) The increase in understanding of students who use film media is better than students who use conventional learning in English lessons in class. 2) The critical thinking of students who use film media is better than the critical thinking of students who use conventional learning in English lessons in class. Based on the research results, film media can improve students' understanding and critical thinking in English lessons. Film media can make modifications and adaptations according to the situation and conditions of the teaching and learning process.

The validity of voting results depends on various factors, one of which is the completeness and validity of the ballot paper, which is one of the important elements in elections that voters use to mark their choices. Based on the circular letter of the Tanjungpinang City General Election Supervisory Agency (Bawaslu) Number: 136/PM.00.02/K.KR-06/02/2024 there were 2 TPS taking place at TPS 006 and TPS 015 there were 115 x 5 ballot papers that were not signed by KPPS so that the ballot box is open during voting, raising questions regarding its validity and the potential for fraud in the voting process. This research aims to analyze the consequences of not signing the ballot paper and its impact on the validity of the voting results, as well as the conditions for re-voting. The research method that researchers use is normative juridical, namely based on basic legal materials. This research was conducted by examining theories, concepts, legal principles and laws and regulations that are relevant to this research topic. The research results show that there are several factors that cause ballot papers not to be signed, including KPPS negligence, lack of socialization, and misinterpretation of regulations. Thus, re-voting is a step that can be taken to ensure the validity and legitimacy of voting results by considering various factors, including the number of unsigned ballot papers, the potential for fraud, and the impact on democratic stability.
 

The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively. The results show that previous research studies concluded that pressure and opportunities cause fraud in financial reports. Researchers found a weakness in previous research: the pressure variable focused too much on financial targets. So few people pay attention to external pressure.
 
 

This research aims to analyze the influence of macro and micro fundamental factors on company value with capital structure, financial performance and ownership structure as intervening variables. This research uses a purposive sampling method with the help of Smart PLS 4 software. The data source used in this research is secondary data, namely the annual financial reports of food and beverage companies for 2020-2022 obtained from the official IDX website or obtained directly from the company website. The results of this research show that there are 8 hypotheses that are rejected and 5 hypotheses that are accepted. Macro fundamentals do not have a significant effect on capital structure, financial performance, ownership structure, company value. Micro fundamentals have a significant effect on financial performance, capital structure and company value.
 
 
 

In the recesses of the Palestine-Israel conflict which continues to metamorphose, the Intifada movement has become a symbol of resistance to occupation and oppression which curbs the aspirations of the Palestinian people. However, in this era of increasingly connected globalization, the dynamics of this movement are experiencing a significant transformation, which challenges traditional paradigms and brings new challenges that affect both parties. With major challenges such as perceived injustice and political instability, resolving this conflict has the potential to reduce extremism and increase stability in the Middle East, so this study will explore how the Palestinian Intifada influenced conflict resolution efforts with the aim of understanding the essence of the Intifada movement which is often seen as a form of extremism and radicalization, and this study will also explore the transformation of the Palestinian Intifada into a global phenomenon, considering its impact on conflict dynamics and practical approaches to achieving sustainable and stable peace in the region.
 
 

Women's empowerment is a modern concept that marks progressive changes in efforts to liberate from patriarchal culture, where women's involvement in society was previously very minimal. Efforts to align the portion of involvement of all genders are often referred to as the equal rights movement or women's liberation movement. In Setren Village, women's involvement is still low, with the achievement of SDG 5 point "Village Women's Involvement" only 26.32%. Based on this assessment, our community service work program is focused on increasing women's involvement. We initiated two main programs: empowerment of Village PKK Organizations through the creation of Village Gardens and education on Verticulture planting media, as well as rebranding of Mrs. Sri's Village MSMEs which operate in the soybean juice beverage sector. By partnering with the PKK, this women's empowerment organization is expected to be able to contribute to community development. Support for MSMEs also aims to improve the economic and environmental aspects of villages. This research aims to evaluate the results of the women's empowerment program in Setren Village. In contrast to previous research which focused on crafts, our approach uses planting media education and MSME support. The service will be carried out for three months, from March to July 2024, in accordance with the SDGs of Setren Village. The methods used include surveys, discussions and problem identification. Surveys were conducted at the Village Hall and the Village Head's house to obtain initial information. The second visit was made to Mrs. Sri's house to understand the condition of MSMEs. After identifying the problem, discussions were held to determine the work program based on the relevant Setren Village SDG point 5.