This research discusses educational facilities for children with special needs. Children with special needs are a group that requires special attention in education. They have different needs in accessing and participating in the learning process. In this article, we explore the importance of adequate educational facilities for children with special needs. Important aspects of such facilities include an adapted physical environment, technological support, the role of teachers and educational staff, as well as the benefits that children with special needs obtain from good educational facilities. The research method used is a descriptive qualitative research method where data collection is carried out by searching for articles from electronic journals, namely Google Scholar (Scholar), which can strengthen the results of the analysis. The data analysis technique in this research includes three stages, namely organize, synthesize and identify. The research results show that facilities for children with special needs have their own functions. Each facility provides its own benefits for children's growth and development. In this way, children with special needs receive maximum service.

This research discusses the role and authority of the Constitutional Court as a high state institution that exercises judicial power in the constitutional system of Indonesia. This research also examines the impact of the Constitutional Court’s decisions on the administration of the state, especially related to the minimum age of presidential and vice-presidential candidates that became controversial ahead of the 2024 election. This research aims to analyze the progressive legal interpretation used by the Constitutional Court in reviewing laws that are contrary to the 1945 Constitution, and to find out its influence on the political attitude of law students at Jambi University.

This research aims to increase the learning motivation of class VII A students of SMP Negeri 1 Mengwi for the 2023/2024 academic year, where this research was conducted from November 2023 with a total of 5 students who had problems. The problem addressed in this research is that there are a number of students who lack motivation to participate in class learning. The type of research used is guidance and counseling action research (PTBK) with the application of podcast-based classical guidance methods to increase student learning motivation. In this counseling guidance action research, it was carried out in two cycles, namely cycle I and cycle II. The data analysis technique used in this research is a qualitative technique. Measuring the learning motivation scale, there were 5 students who experienced low student learning motivation. The research results obtained after the implementation of cycle I showed an average increase of around 48.4% to 71.8% with a group increase of 42.2%. In the second cycle, there was a significant increase ranging from 71.8% to 84.6%. When viewed as a group, there was an increase of 22.7%. Based on this description, it can be concluded that the Application of Classical Tutoring with Podcast-Based Audiovisual Media Can Increase the Learning Motivation of Class VII A Students at SMP Negeri 1 Mengwi for the 2023/2024 Academic Year.

Tujuan dari penelitian ini adalah untuk membuat media pembelajaran animasi berbasis flash bagi siswa di SMK Ungaran Kanaan, serta meningkatkan minat siswa untuk belajar animasi. Metode yang digunakan adalah Research and Development, yaitu metode yang mengembangkan suatu produk tertentu seperti media pembelajaran berbasis animasi. Penelitian ini dilatarbelakangi oleh ditemukannya kurangnya media pembelajaran animasi di SMK Ungaran Kanaan khususnya pada kelas XI pelajaran animasi Multimedia

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.

BPJS (Social Security Administering Agency) in Law No. 24 of 2011 is a legal entity established to administer social security programs. BPJS aims to realize the provision of guarantees for the fulfillment of the basic needs of a decent life for each participant and/or their family members. The purpose of this research is to find out the role of BPJS Employment in Tanjungpinang City and analyze the influence of the role of BPJS Employment on the workforce, whether it is in accordance with the objectives of BPJS Employment. The method used by the author in this research is literature study, namely data collection techniques by reading, writing and analyzing the data obtained. In this research, it was found that the important role of Tanjungpinang City BPJS Employment was in carrying out programs from the center which were then further developed. Such as the work accident insurance program (JKK) which was developed into a work accident service center (PLKK) in collaboration with the Navy Hospital.

The existence of criminal cases arises because there are criminal acts handled by law enforcement. Criminal cases always arise whenever there is a criminal process. Criminal acts or crimes are an inseparable part of life in society. The public measures justice not by the word for word formulation of the law, but by what is felt and seen by the decisions issued based on the legal reality witnessed. The aim of this research is to examine the role of prosecutors in resolving cases using a restorative justice approach. To find out the factors that hinder prosecutors in resolving cases using the concept of restorative justice. In this research, researchers used Empirical Law research. And the data feeding technique is carried out using the interview technique. The data obtained by researchers in this study used quantitative and qualitative methods. The results of the research show that the resolution of acts of abuse by the Bone Bolango District Prosecutor's Office through a restorative justice approach has been adopted. The inhibiting factors experienced by the Bone Bolango prosecutor's office were legal factors, human resources, clashes between victims and perpetrators and community culture.

Penelitian ini bertujuan untuk mengembangkan Sistem Pendukung Keputusan (SPK) dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur menggunakan metode Simple Additive Weighting (SAW). Pemilihan perguruan tinggi terbaik merupakan proses yang kompleks karena terdapat berbagai faktor yang perlu dipertimbangkan, seperti kualitas pendidikan, biaya kuliah, dan fasilitas yang disediakan. Untuk mengatasi kompleksitas tersebut, metode SAW digunakan untuk memberikan bobot atau nilai penting pada setiap kriteria dan membandingkan perguruan tinggi di Kabupaten Kotawaringin Timur untuk menemukan yang paling sesuai dengan kebutuhan pengguna. SPK dirancang untuk membantu calon mahasiswa dalam memilih perguruan tinggi terbaik dengan cepat dan efektif, memberikan informasi yang akurat dan terpercaya. Penelitian ini menyimpulkan bahwa metode SAW dapat menjadi solusi yang efektif untuk masalah pengambilan keputusan dan SPK yang dikembangkan dapat membantu pengguna dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur

Mencari rekomendasi pemilihan ponsel dengan sistem pendukung keputusan menggunakan metode SAW (Simple Additive Weighting) dengan aplikasi ini, diharapkan pengguna/konsumen mendapatkan peringkat merek ponsel dan skor akhir  untuk alternatif perbandingan ponsel yang berbeda. BAGUS. Hasil penelitian ini memberikan saran pada ponsel yang mempunyai nilai perhitungan Simple Additive Weight (SAW) tertinggi dan perhitungan menggunakan metode SAW yang mempunyai nilai akurasi 100%, berdasarkan perbandingan perhitungan manual dan perhitungan sistem. mendukung keputusan seleksi.

Research Objective: This study aims to determine the effect of  environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List.
Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data.
Research Results:  The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List,  while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List.
Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.