Penelitian ini bertujuan untuk mengetahui bagaimana analisis rasio keuangan terhadap evaluasi kinerja keuangan perusahaan PT Anugerah Sparepart Sejahtera Tbk Tahun 2022-2023 ditinjau dari rasio likuiditas, rasio solvabilitas dan rasio profitabilitas dengan menggunakan data sekunder. Sample penelitian yaitu laporan keuangan perusahaan 2 tahun terakhir 2022 dan 2023 yang meliputi neraca dan laporan laba rugi. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Hasil penelitian analisis rasio terhadap PT Anugerah Sparepart Sejahtera dilihat dari rasio likuiditas bahwa perusahaan dalam keadaan likuid yang berarti perusahaan memiliki kemampuan untuk memenuhi kewajiban lancar yang dimiliki walaupun terjadi fluktuasi nilai rasio pada setiap tahunnya. Dilihat dari rasio solvabilitas bahwa perusahaan mampu dalam memenuhi seluruh kewajibannya baik jangka pendek dan jangka panjang dengan menggunakan aktiva dan ekuitas yang dimiliki perusahaan walaupun nilai rasio mengalami fluktuasi setiap tahunnya. Dan jika dilihat dari rasio profitabilitas bahwa perusahaan dinilai belum mampu mempertahankan tingkat keuntungan perusahaan dan belum bisa memaksimalkan kinerja perusahaan dalam menghasilkan laba yang produktif.

This research aims to find out the views of the public regarding the issue of the implementation of free 12-year tuition fees (Sumbangan Pembinaan Pendidikan) from elementary, junior high, to high school levels in the Riau Islands. The sources of this research were obtained from students and university students located in Tanjungpinang. This type of research uses a qualitative approach. This research uses primary data. Primary data used in this study were obtained directly through distributing questionnaires to respondents. This study involved 32 people, including students and students in Tanjungpinang City. One of the factors that cause a weak educational foundation is the low level of income and the large population in Indonesia. Analyzing the quality of education is very important before schools receive assistance or mentoring, and this issue is not only related to money. It was found that communication between policymakers and implementers can change how programs are run.

In legislative negotiations, the position of the constitutional court is quite high. The constitutional court can change laws that conflict with the constitution by declaring that the law does not have binding legal force. And also the decision of the Constitutional Court is final and binding. So any decision of the constitutional court cannot be contested, even by the MKMK because the decision that has been determined is a permanent decision. So this journal was created to focus on the Constitutional Court decision No.90/PUU-XXI/2023 in the context of Protection of Citizens' Constitutional Rights and Human Rights. This research method is focused on the literature case study method and analysis of previous documents related to the title of this research. Because the Constitutional Court Decision No.90/PUU-XXI/2023 is a quite complex problem for people who do not agree with the decision and question whether the decision can be an effort to protect the constitutional rights of citizenship and human rights.

This research aims to determine the impact of promotion and demotion mechanisms in teacher career development at SMA Labschool Unesa 1. This research uses a qualitative approach. The type of research used is interviews. The informant in this research was only one teacher. This research shows the mechanism of promotion and demotion in teacher career development at SMA Labschool Unesa 1. There are promotion and demotion indicators consisting of work performance, discipline, skills. Lastly, the demotion indicators consist of member incompetence, personal requests, and rationalization of numbers. The results of the discussion in this research are that in carrying out professional duties, teachers have the right to receive promotions in accordance with their duties and work performance, which includes promotion/increase in functional position. Furthermore, demotions are caused by the lack of performance of a teacher who is not good enough. Demoting a teacher does not happen directly, but there is a gradual evaluation, namely by evaluating several times with agreement with the other teachers. At SMA Labschool Unesa 1, there are no differences and there is a sense of family towards teachers who have just been demoted.

This research aims to analyze learning difficulties in the mathematical reasoning subtest for students taking the Computer-Based Writing Examination (UTBK). The mathematical reasoning subtest is an important part of measuring students' abilities in solving high-level mathematical problems. The research method used was quantitative analysis of UTBK results data as well as in-depth interviews with a number of students.The results of the analysis show that the majority of students have difficulty understanding the mathematical concepts underlying the reasoning subtest. Factors such as a lack of understanding of basic concepts, less effective learning methods, and exam anxiety may be the main causes of these difficulties. Apart from that, these findings also indicate that there is a gap in students' preparation for the types of mathematical reasoning questions tested in UTBK. Developing more interactive and in-depth learning strategies, providing intensive academic guidance, and improving metacognitive skills can be a solution to overcome these learning difficulties. In addition, this research suggests that UTBK administrators and educational institutions pay special attention to understanding basic mathematical concepts at the upper secondary education level in order to increase students' readiness for exams. By understanding the difficulty of learning the mathematical reasoning subtest, it is hoped that it can make a positive contribution in formulating more effective educational policies, as well as providing direction for teachers and educational institutions in improving the quality of mathematics learning at the high school level.

Increasing, resulting in several changes fo;;owed by technological devlopments in the industrial revolution. One form of progress in internet technology is the use of financial technology in payment systems where payment transaction methods are facilitated by the phenomenon of a cashless society or payments using electronic money. MSMEs also experience this impact which emphasizes the importance of internet use. QRIS is the latest innovation in digital payments, namely the Quick Response Code Indonesian standard. QRIS, which was intiated by Bank Indonesia, provides convenience intransactions anywhere and anytime. This study aims to find out how the implementation of financial technology in QRIS as a Digital Payment System in the MSME Sector in Binjai Cuty. This research uses qualitative descriptive method. Data collection techniques, namely using observation, interviews, documentation and literature studies which will be analyzed through the author’s observations to answer the formulation of the research that the researcherts conducted in order to socialize the implementation of the use of QRIS in several MSMEs in the city of Binjai, namely street vendors such as Dayana Ponsel, Seafood Meatball Traders, Takoyaki Kimono, Geprek Chicken Vendors Adek Sri who are in the city Binjai. Through the interview method of several respondents from street vendors, the results of the study proved that 20% of MSME actors already use the the payment system using QRIS, but 80% of MSME traders do not know what QRIS is. QRIS helps merchants (MSMEs) to make payments mor ppractical, fast and secure and with the convenience of these transactions people choose to shop and will indirectly increase income for MSME players.