This research explores the synergy between lecturers, students and alumni of the Arabic and English Education Technology Study Program (TBI) at IAIN Palangka Raya in carrying out collaborative community service activities. The main focus of this research is the application of Islamic animation media as a means of strengthening verb language skills in students at the Berkah Palangka Raya Integrated Tsanawiyah Madrasah. The research method used is qualitative. The aim of this research is to improve the understanding and use of verbs in Arabic among MTs Terpadu Berkah Palangka Raya students. The research results show that through this collaborative approach, lecturers, students and alumni can create Islamic animated media that is interesting and relevant to the students' context. The use of Islamic animation media is effective in strengthening students' understanding of verb skills, as well as increasing their learning motivation. This research contributes to a practical understanding of how synergy between lecturers, students and alumni can improve collaborative community service in the field of education.

This article examines community service efforts aimed at strengthening listening skills and expanding vocabulary among students at MTs Integrated Berkah Palangka Raya through an innovative approach using Charlie Puth's song "One Call Away." The activities include the introduction of song lyrics, listening exercises, and writing exercises based on the heard lyrics. The research aims to enhance students' English language comprehension profoundly. The outcomes of these activities are expected to positively contribute to the development of language skills in the educational environment.

This service partner is a teacher at MTsN 15 Jombang. Teachers are required to develop teacher professionalism. One way is to carry out Classroom Action Research (CAR) which aims to improve the quality of learning in the classroom and can be used to fulfill the requirements for submitting promotions in continuous professional development. However, the problems faced by partners are: partners do not really understand about CAR, how to prepare CAR proposals, and implement them. Therefore, the service team carried out training on preparing CAR proposals for teachers at MTsN 15 Jombang. The implementation method through several stages. The preparation stage includes; initial observation, carrying out licensing, coordinating with partners, and compiling training materials. The implementation phase, explaining in theory about CAR each participant experienced an increase in score from pretest to posttest, (2) at least 80% of participants received a minimum score of 80. The result of the activity was that 11 teachers of MTsN 15 Jombang participated in the training. This training begins with a pretest, then provides training, and ends with a posttest. The training was held on May 8, 2023. During the training, the volunteer explained about CAR in theory, namely related to the definitions, characteristics, objectives, CAR procedures, and the systematics of preparing CAR proposals. The training was held from 8 to 20 May 2023 namely; giving pretests, providing training materials, giving posttests, and practicing making proposals. The presentation of the material was carried out on May 8 2023, while the assistance in preparing PTK proposals was carried out from May 9 to 20 2023. The pretest and posttest results showed that the average PTK training participant's pretest score was 34.1, while the average pretest score of CAR training participants was 94.5. Based on data from the pretest and posttest results, each participant experienced an increase in score from pretest to posttest and 100% of participants received a minimum score of 80, (3) at least 50% of the participants are in the process of compiling a proposal. 

In the context of research exploring mental toughness in relation to athlete motivation and performance, findings demonstrate the significant role of mental toughness in influencing key aspects of athletes' lives. Mental toughness strategies have been proven to have an important impact in increasing athletes' motivation which then influences their performance in various types of sports. It is important for coaches and sports managers to consider mental toughness as an integral part of athlete training. Developing self-awareness and using certain psychological strategies can help athletes deal with pressure, manage anxiety, and maintain high motivation, all of which have the potential to improve their performance in competition. However, it should be noted that there is a need for more research and the development of more specific and measurable strategies to improve athletes' mental toughness. Although the literature highlights the importance of mental toughness, a deeper exploration of more effective and efficient strategies in building athletes' mental toughness is a valuable suggestion for the development of this science. The integration of these concepts in sports education programs can also provide significant benefits for athletes' development, both in the world of sport and in their daily lives.
 

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
 
 
 

The background to this research is because there are several problems that occur at TPQ Baiturrahmah Nagari Padang Laweh. Among them, teachers have implemented or used the Yanbu'a method when learning to read the Qur'an, but there is still a lack of knowledge or understanding of the students regarding the Yanbu'a method in learning to read the Qur'an and the students' lack of focus in the ongoing learning which is proven by many students who fussing, walking around talking to his friend. This research aims to find out how to apply the Yanbu'a method in learning to read the Al-Qur'an and the obstacles in applying the Yanbu'a method. This research is a qualitative descriptive study. The author uses data collection techniques including observation, documentation and interviews. The key informant in this research was the TPQ teacher, the main informant was TPQ student Baiturrahmah. The results of this research prove that the TPQ Baiturrahmah teacher in applying the Yanbu'a method in learning to read the Qur'an is in accordance with the steps of the Yanbu'a method, namely first, explaining the main points of learning, giving correct examples, listening to students' reading patiently, giving warnings if there are any. wrong reading, if the child is fluent and correct, the teacher adds pages, if the child is not fluent and correct, don't add pages and it's better to repeat, learning time is 60-70 minutes. Secondly, the obstacle that educators find in implementing the Yanbu'a method is that students are often lazy and busy indoors.

This study aims to explore the relationship between financial ratios, financial distress, and sales growth rates. The population used is made up of all consumer products industry sector companies that are registered on the Indonesia Stock Exchange between 2018 and 2020. Purposive sampling was used to select and collect 39 company samples in total. The investigation hypothesis was evaluated using logistic regression analysis. This study shows how financial ratios and sales growth both have a significant impact on financial distress. Meanwhile, show to some extent that leverage and profitability have a significant influence on financial hardship, but liquidity and sales growth do not.

Sharia tourism policy is a government effort to develop the tourism sector by prioritizing sharia principles in all aspects. These measures include services that value Islamic teachings, such as sharia-based places to stay, restaurants that serve halal food, and entertainment programs that adhere to Islamic ethics. The aim of this policy is to increase the attractiveness of tourism among Muslim tourists and at the same time create a tourist environment that is in accordance with Islamic teachings. Thus, the sharia tourism policy is expected to contribute positively to economic growth and fulfillment of the spiritual needs of the local community. sharia tourism is the implementation of sharia principles into a form of travel activities of sharia tourist destinations. The development of Islamic tourism is currently growing rapidly because it is very much in demand by Muslim tourists who are looking for alternative travel in accordance with the principles of Islamic sharia, this research reaches the implementation of the concept of Islamic tourism in tourist destinations that are very popular and in great demand in areas with a majority Muslim population. This research uses a qualitative approach that analyzes accommodation, culinary, and tourist activities that integrate Islamic values, the results of this study show that Islamic tourism policies have a significant impact on the economic development of the region, this research discusses the Islamic tourism system and its policies where these two things have a significant impact on local economic development, through a case study approach and economic data analysis, this research identifies the effect of regional tourism policies on regional economic development.

Gagal drip merupakan salah satu indikasi dilakukannya Sectio Caesarea. Secara fisiologis tindakan Sectio Caesarea dapat menimbulkan efek pasca operasi yaitu nyeri. Sehingga diperlukan manajemen nyeri baik non farmakologis maupun farmakologis. Intervensi relaksasi benson dan mobilisasi dini adalah faktor yang dapat menurunkan nyeri pasca operasi. Tujuan dari studi kasus ini untuk mengetahui efektifitas intervensi relaksasi benson dan mobilisasi dini terhadap nyeri akut pada pasien post sectio caesaraea. Metode penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan asuhan keperawatan. Sampel pada studi kasus ini yaitu satu pasien post sectio caesarea dengan kriteria inklusi pada  studi kasus ini yaitu ibu post partum hari ke 0-3 yang di rawat di ruang nifas, ibu yang pertama kali  sectio caesarea, ibu yang belum pernah melakukan teknik relaksasi benson dan mobilisasi dini. Untuk mengukur skala nyeri, instrumen yang digunakan yaitu Numeric Rating Scale (NRS). Hasil studi kasus  menunjukan skala nyeri post sectio caesarea sebelum diberikan intervensi sebesar 6 sedangkan skala nyeri pasien turun menjadi 2 setelah diberikan intervensi relaksasi benson dan mobilisasi dini selama 3 hari sebanyak 1-3 kali dalam sehari dengan durasi waktu sekitar 10-15 menit. Kesimpulan: intervensi relaksasi benson dan mobilisasi dini terhadap nyeri akut pada pasien post section caesarea efektif untuk menurunkan nyeri.

Writing skills (maharah al-kitabah) are the highest of the four language skills. Writing is an activity that is related to the thinking process and expression skills in written form. Maharah Kitabah or also known as applied writing has a very important role in human life. Even in educational institutions, learning a foreign language is the main aim of writing skills. In general, writing skills have unique characteristics compared to other types of skills that have an impact on teaching methods. Therefore, every educator needs to look for effective writing teaching methods to improve student achievement. The most effective is the Total Physical Response method or known as Perfect Physical Response (TPR). In the 1960s, American psychologist James Asher developed the TPR method. This research uses a qualitative method, descriptive research type. In other words, this method provides comprehension practice through the use of physical drawing techniques during foreign language teaching at the initial level. This method has the following principles: First, teaching must reduce productive skills in language learning (spoken and written). Second, delay teaching speaking before the child's understanding has developed. Third, language skills acquired through hearing transfer to other skills (speaking, reading and writing). Fourth, teaching must emphasize the meaning of form.