There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.

Analisis atas penganggaran dan realisasi anggaran pada Laporan Keuangan Tahun 2021 Kementerian Perhubungan menunjukkan beberapa aspek penting dalam pengelolaan dana publik sektor transportasi. Perbedaan signifikan antara estimasi dan realisasi anggaran penerimaan negara bukan pajak mengindikasikan perlunya peninjauan ulang proses perencanaan pendapatan untuk akurasi estimasi dan efektivitas pengelolaan. Ketidaksesuaian anggaran belanja dan realisasinya menekankan pentingnya efisiensi penggunaan dana publik. Pengalokasian dana bantuan sosial yang tidak terealisasi menunjukkan kebutuhan peninjauan kebijakan untuk mendukung masyarakat rentan. Analisis ini menekankan pentingnya transparansi, akuntabilitas, dan kebijakan responsif dalam pengelolaan anggaran sektor transportasi untuk memastikan efektivitas dan efisiensi penggunaan dana publik.

Fine motor skills are movements carried out by the fingers with a central nervous cell arrangement that regulates the use of small muscle groups such as the fingers and hands, and often require precision and coordination with the hands. One type of game that can optimize children's fine motor development is puzzle games. Puzzles are a type of game that improves thinking skills, makes it easier to remember and understand concepts, and increases creativity. Puzzle games are simple games that are played in pairs and require precision because children are trained to focus their minds so they can concentrate. The aim of this activity is to improve fine motor development in children through puzzle play therapy. It was found that respondents were very enthusiastic about carrying out play therapy. The conclusion from this activity is that fine motor development in children can be trained using puzzle play therapy.

This study aims to apply the C4.5 algorithm in classifying athlete performance based on the 2023 award recipient list. The C4.5 algorithm was chosen for its ability to construct decision trees that can identify patterns and characteristics distinguishing high-performing athletes. The data used in this study includes various attributes such as gender, age, sport, number of medals, and level of competition participation. The results show that the C4.5 algorithm can classify athletes with high accuracy. The resulting decision tree provides valuable insights into the key factors contributing to athlete performance. The implementation of this algorithm is expected to assist sports organizations in more effectively identifying and developing potential talents.
 
 

Mining companies are one of the companies that have great prospects in the future. Mining companies are one of the corporate sectors that are targeted for investment, this causes investors to often calculate share returns for their investments in companies in this sector. Stock returns in companies tend to fluctuate or experience erratic increases and decreases in stock returns. The increase or decrease in stock returns is caused by internal and external factors, internal factors can be seen through financial reports and external factors can be seen from macroeconomic and other factors. This research is secondary data, namely it comes from financial reports of mining companies registered in JII70 for the 2018-2022 period. This research is included in the type of quantitative research, using Eviews as a statistical medium and the statistical methods used in this research are multiple linear regression analysis, panel data testing, classical assumption testing, and hypothesis testing. while the results of this research show that partially both Net Profit Margin and Price To Book Value have a positive and significant effect on Stock Returns as well as simultaneously Net Profit Margin and Price To Book Value together or simultaneously have a positive and significant effect on Stock Returns while inflation weaken the relationship Net Profit Margin and Price To Book Value on Share Returns in mining companies registered on JII70.

This study aims to apply the C4.5 algorithm in classifying athlete performance based on the 2023 award recipient list. The C4.5 algorithm was chosen for its ability to construct decision trees that can identify patterns and characteristics distinguishing high-performing athletes. The data used in this study includes various attributes such as gender, age, sport, number of medals, and level of competition participation. The results show that the C4.5 algorithm can classify athletes with high accuracy. The resulting decision tree provides valuable insights into the key factors contributing to athlete performance. The implementation of this algorithm is expected to assist sports organizations in more effectively identifying and developing potential talents.

Teknologi (Internet of Things) IoT dalam kehidupan sehari-hari semakin menjadi sorotan karena besarnya potensi dalam meningkatkan efisiensi dan kualitas pembelajaran. Sosialisasi ini bertujuan untuk meningkatkan literasi di kalangan siswa SMKN 4 Payakumbuh, terkusus dalam menghadapi era digital dan Revolusi Industri 4.0. Melalui kegiatan ini siswa dikenalkan dengan konsep IoT, manfaat IoT dan juga penerapan IoT dalam kehidupan sehari-hari. Sosialisasi dilakukan melalui presentasi interaktif, demonstrasi perangkat berbasi IoT, dan diskusi terbuka sehingga siswa dapat memahami teknologi secara langsung dan aplikatif. Hasil kegiatan menunjukan bahwa sebagian besar peserta memiliki minat yang tinggi untuk mempelajari IoT lebih lanjut dan menunjukkan pemahaman yang lebih baik tentang cara kerja serta potensi pengaplikasiannya. Sosialisasi ini diharapkan dapat mendorong semangat inovasi dan kesiapan siswa dalam mengembangkan solusi berbasis teknologi IoT di lingkungan sekolah maupun masyarakat.

Zakat and waqf are forms of worship that have two dimensions, namely the vertical dimension, which is a manifestation of a servant's obedience to his rabb. This research is a qualitative research, in accordance with the object of study, this type of research is included in the category of library research.Islamic philanthropy in this case zakat and waqf are regulated by the state in the form of laws. The role of the state is still considered overlapping in some juridical cases in its application considering that the study in this research highlights more juridical aspects. Zakat and waqf are important instruments in Islamic philanthropy that have an important role in helping the poor, improving community welfare, encouraging wealth distribution, cleansing the Self and wealth, increasing piety to Allah SWT and achieving the goals of Islamic philanthropy. Effective and professional management of zakat and waqf will maximize its benefits to achieve these goals. 

Penelitian ini dilatar belakangi dengan kurangnya minat dan keinginan siswi akan budaya membaca. Siswi juga kurang memahami tentang perpustakaan. Tujuan dari penelitian ini adalah untuk mengetahui manajemen perpustakaan yang ada di MTs Darunnajah 2 Cipining Bogor untuk meningkatkan minat baca peserta didik. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Subjek dalam penelitian ini adalah Kepala Sekolah perpustakaan dan 6 orang siswi dari kelas IX Hasil penelitian menunjukkan bahwa implementasi manajemen perpustakaan di MTs Darunnajah 2 Cipining Bogor sudah berjalan sesuai dengan Sistem Manajemen yang baik, tetapi perlu dilakukan evaluasi untuk meminimalisir kekurangan-kekurangan yang terjadi di lapangan. dari aspek perencanaan, perpustakaan MTs Darunnajah 2 Cipining Bogor telah merencanakan kegiatan dalam penyelenggaraan perpustakaan yang meliputi pengadaan bahan koleksi, anggaran dan sumber daya manusia. Dari aspek pengorganisasian, perpustakaan MTs Darunnajah 2 Cipining Bogor sudah membuat struktur organisasi dengan baik, sehingga dapat memperlancar kinerja perpustakaan sesuai dengan pekerjaannya masing-masing. Dari aspek penggerakkan dalam manajemen perpustakaan meliputi pelayanan dan penyediaan sarana prasarana. Dari aspek pengawasan, pengawasan yang dilakukan berupa pengawasan rutin setelah selesai melaksanakan program kerja.

Riset tentang Urgensi Analisis Sejarah Masuk dan Penyebaran Islam di Asia Tenggara menjadi judul kajian ini. Tujuan dari penelitian ini adalah untuk mengkarakterisasi dan mengevaluasi bagaimana Islam menyebar ke seluruh Asia Tenggara. Melalui perdagangan Arab, Islam masuk ke Asia Tenggara sekitar tahun 7 Masehi. Perlu disebutkan bahwa jalur timur juga digunakan oleh budaya Melayu untuk sampai ke Indonesia antara tahun 300 dan 200 SM, yang akhirnya menyebar ke berbagai wilayah di tanah air. Kata-kata dan kalimat yang diambil dari banyak artikel pendidikan melalui analisis hasil adalah data yang digunakan dalam penelitian ini.