This article aims to analyze the role and financial performance of Bank Syariah Indonesia in recent years, focusing on metrics such as Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income Ratio (BOPO). As an Islamic banking institution, Bank Syariah Indonesia plays a crucial role in mobilizing and channeling funds in accordance with Islamic principles. In the face of the challenges posed by the COVID-19 pandemic, this article highlights the positive growth of Islamic banking assets, indicating a better performance compared to conventional banks. Financial performance analysis, utilizing indicators such as ROA, ROE, NIM, and BOPO, provides insights into the efficiency of asset and capital utilization by Bank Syariah Indonesia. Additionally, the research evaluates the bank's efforts in managing operational expenses to support sustainable operations. The findings of this research offer a comprehensive understanding of the positive contributions of Bank Syariah Indonesia to the Indonesian economy and underscore potential growth in the future. The implementation of Islamic principles in banking operations serves as a foundation that can be adopted by other banking institutions to achieve economic sustainability in alignment with Islamic financial values.

Locutionary speech acts are a type of speech act that focuses on the meaning of a sentence. This research is based on speakers whose pronunciation does not emphasize actual speech. The aim of this research is to describe the form and intent of locutionary speech acts in the "Zental Health"playlist on the Zenius YouTube channel. The research approach used is pragmatic, with qualitative methods in the form of descriptive research. This research uses a data collection method using free listening and note-taking techniques. At the data analysis stage, we used the divide and match method. Meanwhile, the analysis presentation technique used is informal. This research produced several locutionary speech acts contained in 4 videos on the "Zental Health" playlist on the Zenius YouTube channel, which contains 40 data points, including 16 news speech acts, 19 question speech acts, and 5 command speech acts. With this research, the author hopes that it can provide benefits for readers and other researchers as a reference source regarding locutionary speech acts.

Financial reports are an important instrument for companies to show company performance results. The contents of financial reports have useful benefits for both internal and external parties of the company. To find out the company's financial position, it is necessary to analyze the financial reports to see whether the company is good or bad. One way to analyze financial reports is to use ratio analysis. The aim of the research is to analyze the company's financial reports which are used to determine the size of the company. The samples used in this research were 5 companies operating in the construction sector from 2020 to 2022. The research method used was quantitative descriptive based on calculations from financial report data on the Indonesia Stock Exchange. The ratios used include liquidity ratios, activity ratio, solvency ratios and profitability ratios. The results of this research are among the five companies. Which company is the best and which company should carry out an evaluation.

Accuracy in determining the diagnosis code was something that must be considered, an accurate code was obtained with information that was able to support the coder in determining the diagnosis code. The accuracy of diagnosis codes was very important in the fields of education, research, national health statistics, quality of hospital services, and the basis for decision-making. This study aims to analyze the relationship between completeness of medical record information and accuracy of the diagnosis code in the hospital. The method used  descriptive analytic with a retrospective approach. The study population consisted of 6,069 inpatient medical record documents with a sample of 375 documents taken using simple random sampling technique. Based on the results of statistical tests using Chi-square, a p value of was obtained that there was a relationship between the completeness of medical record information and the accuracy of the diagnosis code at the hospital. Evaluation of the completeness of each medical record documents for a certain period of time was highly recommended to improve the accuracy of the diagnosis code.

Technological progress is developing very rapidly nowadays, of course it cannot be separated from the contribution of experts to the philosophy of technology, one of whom is Don Ihde. This research discusses changes in technology and Don Ihde's contribution to the Philosophy of Technology. This research method is qualitative through literature study in the form of published books and journals. The aim of this research is to find out what reproductions and contributions have been realized by Don Ihde. The method used in this research is literature study by reviewing and then analyzing several published books and journals to get an answer to a problem. The findings of this research are very necessary to provide an explanation of Don Ihde's contribution to the philosophy of technology. According to Don Ihde, humans cannot be separated from technology

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

This research aims to evaluate the effectiveness of linear regression as a forecasting tool to estimate the Provincial Minimum Wage (UMP) in Indonesia. Utilizing UMP data from various provinces during the period 2002-2022, this study employs linear regression to analyze the factors influencing UMP determination. The predicted UMP for North Sumatra in 2023 demonstrates a high level of accuracy (R-squared = 0.9678), affirming the potential of linear regression as an effective tool to understand regional economic dynamics. The research provides a crucial foundation for policymakers in regional economic planning and suggests avenues for further investigation, including exploring alternative prediction methods and analyzing the impact of UMP regulation policies.

<p><em>Media progress must be seen through the broad communication capabilities that exist today, the shift from simple media to advanced media. The changing face and changes in human development, a cycle that was previously slow and required long interactions, now very simple and fast. One of the transitions is to social media which is widely accessed and has an impact on a person's self-confidence regarding their own body image. Social media is the latest in a series of web-based networking innovations developed to make it easier to convey, take part, offer and structure online organizations so they can spread their content. In this research, a descriptive qualitative study was used to clearly describe the impact of social media on self-confidence regarding body image of Gen Z (1995-2010) in Cimahi City. Social media turns out to have both negative and positive impacts on those who actively access it in everyday life.</em></p>

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.