The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

The digitalization era is developing rapidly in Indonesia. The pandemic that occurred accelerated digital transformation in various fields. Various digital platforms were developed to support the continuity of education during the pandemic so that they could develop digital skills and improve the status of digital literacy in Indonesia. In addition to the positive impacts, there are also negative impacts from the development of digital transformation. The National Cyber and Crypto Polytechnic which focuses on information security is committed to encouraging increased digital skills and literacy in the surrounding community. Therefore, this time the National Cyber and Crypto Polytechnic located in Bogor Regency began to focus on developing digital skills and literacy among high school students or equivalent in Bogor Regency. The students' digital literacy status was first measured and then the right program or activity was determined to develop their digital skills and literacy. The digital literacy status was measured based on four pillars, Pillar 1 Digital Skill, Pillar 2 Digital Ethics, Pillar 3 Digital Safety, and Pillar 4 Digital Culture. Data collection was carried out by giving questionnaires to 276 high school students or equivalent who used the internet in Bogor Regency. Students give a score to each statement and then the score will be calculated as an average per pillar. The digital literacy index is obtained from the average score of all pillars. The digital literacy index result is 3.14 which is higher than the West Java digital literacy index of 2.78. In addition, pillar 2 Digital Ethic has the lowest score among the four pillars so that the next program is expected to aim to increase this score.

Objective: The study aimed to assess the adjuvant role of dexamethasone in multimodal analgesia to control postoperative pain for various laparoscopic surgical procedures.  Methods: From January to April 2023, a study was conducted at Baghdad Teaching Hospital involving 80 patients prepared for various laparoscopic procedures, classified as ASA grades I and II. The participants were divided into groups (A and B) of 40 patients. There were no significant differences between the groups regarding gender distribution, age, BMI, ASA grade, anesthesia duration, and surgical procedure duration. Group A comprises patients administered dexamethasone 8 mg intravenously one hour before the induction of anesthesia, whereas Group B patients received a normal saline (placebo). The analgesic effect was assessed by measuring the VAS score for each group at 1, 3, 6, and 24 hours post-discharge from the recovery room. The study also evaluated the necessity for potent analgesics among the study population in each group. Results: The study findings indicate that dexamethasone significantly reduces postoperative pain, as evidenced by lower VAS scores in patients administering dexamethasone compared to those receiving a placebo, especially at 6 and 24 hours post-transfer from the recovery room. Additionally, patients administering a placebo exhibit a significant demand for potent analgesia in contrast to the group receiving dexamethasone. Conclusion: The study indicated that a single-dose injection of dexamethasone 8 mg administered preoperatively for various laparoscopic procedures significantly decreases postoperative pain. Effective pain management promotes early recovery and shortens hospital stays, reducing staff stress and providing financial benefits to the institution. We recommend using dexamethasone as a safe and effective medication for alleviating postoperative pain.

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

Dakwah adalah strategi/cara ulama’ atau orang yang memiliki pengetahuan agama untuk mengajak seseorang kepada tujuan kebaikan dan menghindari keburukan dengan cara-cara tertentu tanpa adanya paksaan. Penelitian ini mendiskripsikan tentang analisis strategi dakwah gus Iqdam, strategi dakwah sentimental, strategi dakwah rasional, dan strategi dakwah indrawi. Penelitian ini merupakan penelitian kepustakaan dengan pendekatan kualitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis isi. Hasil dari penelitian ini menunjukkan bahwa 1) strategi dakwah sentimental dalam strategi dakwah gus Iqdam dilakukan dengan mauidzoh hasanah menggunakan bahasa yang santai dan mudah dipahami. 2) strategi dakwah rasional dalam strategi dakwah gus iqdam, beliau selalu mengajak jama’ahnya untuk mengambil pelajaran saat pengajian beliau. 3) strategi dakwah indrawi dalam strategi dakwah gus Iqdam, beliau memberikan tauladan yang baik kepada jama’ahnya.

The research aims to shed light on the role of accounting theory as one of the main subjects that have an active role in the intellectual skills and abilities of the students of the Department of Accounting and to provide a theoretical framework linking the subject of accounting theory and the intellectual skills and abilities of the students of the Department of Accounting and to indicate the relationship of correlation and influence between the subject of accounting theory and the intellectual skills and abilities of students of the Department of Accounting, and to provide recommendations and proposals to the organisation of the research sample regarding the subject of teaching accounting theory and its active role in the intellectual skills and abilities of students of the Department Accounting, the deductive and inductive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the descriptive approach in the practical aspect, The research sample was represented by the students of the Department of Accounting at the College of Administration and Economics - University of Al-Qadisiyah for the year 2024, a questionnaire form was designed and distributed to the research sample and then collected and analysed statistically for the purpose of proving the research hypotheses and achieving the results The research reached a set of conclusions, the most important of which is the information that there is a statistically significant correlation between accounting theory and the intellectual skills and abilities of students of the accounting department The strength of the correlation is characterised by being very strong and its value is (.636**), which is at a lower moral level From (0.01), which confirms the positive correlation of this research, the existence of a significant effect between the variables of the research and the value of the regression coefficient was (?) (.636), which confirms the positive impact of this research, and therefore the study recommends a set of recommendations, the most important of which is the development of the accounting theory approach adopted in the accounting department so that it is able to keep pace with the continuous development known by the reality of the profession, which enables the accountant to perform his tasks better and understand how to teach accounting theory in decision-making processes.

Due to the quick advancement of digital technology, online purchasing and selling has become easier. Online transactions do, however, come with a number of drawbacks, including fraud, mismatches between products and their descriptions, and privacy violations. With reference to Law Number 8 of 1999 on Consumer Protection, the purpose of this study is to examine the legal safeguards that Indonesian consumers have when making purchases online. The study's results, which were obtained using a normative juridical research methodology with an emphasis on statutory regulatory analysis, indicate that while the Consumer Protection Law creates a basic legal framework, more oversight and regulations are necessary to ensure its greater efficacy when applied in the digital sphere.

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

UMKM in Jarin Village, Pamekasan Regency face various challenges in developing their businesses. One of the challenges faced is the suboptimal protection and development of their businesses, many of which do not yet have a NIB or even a PIRT. The investigative approach employed is a type of empirical legal inquiry utilizing a field study methodology (Field Research). Data gathering for this investigation involved various techniques such as interviews, observations, and literature reviews. The study's location is situated in Jarin Village, within the Pademawu District of Pamekasan Regency. The data analysis technique applied in this research is descriptive-qualitative. Findings from the study during the MBKM KKNT indicated that the UMKM present in Jarin Village, Pademawu District, Pamekasan Regency are limited in number, only a handful. Among these is an UMKM focused on the Krupuk Opak and Jagung Goreng venture, which maintains a marketing scope that remains at the regional tier. Furthermore, business operators have yet to secure a PIRT certificate, despite the fact that legally, those in the food or snack industry are mandated to acquire PIRT in accordance with the Food and Drug Supervisory Agency Regulation Number 4 of 2024 related to Guidelines for Issuing Certificates of Commitment Fulfillment for Home-Processed Food Production, therefore KKNT participants provide assistance to the Pamekasan Regency Health Office for the issuance of PIRT. It is proven that after obtaining a P-IRT permit, the product marketing network has increased and sales have increased and the legality of the business is strong.
 

Artikel ini membahas telaah makna Tafsir Al-Mishbah terhadap surat Al-Baqarah ayat 286 serta konsep keseimbangan keseimbangan antara ujian dan kemampuan manusia dalam perspektif Tafsir Al-Misbah karya Quraish Shihab, dengan fokus pada Surat Al-Baqarah ayat 286. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif, mengandalkan sumber primer dari Tafsir Al-Mishbah dan sumber sekunder yang relevan. Teknik analisis data yang digunakan adalah analisis isi. Hasil penelitian ini mencakup telaah mendalam tentang makna ayat, yaitu 1)Allah tidak membebani diluar kemampuan manusia, 2)konsep tanggungjawab dan balasan atas perbuatan manusia, 3)Doa sebagai pengakuan keterbatasan manusia, dan 4)Tawakkal dan ketergantungan kepada Allah. Quraish Shihab menegaskan bahwa setiap ujian yang diberikan Allah tidak melebihi kemampuan manusia, sehingga memberikan harapan dan ketenangan. Sedangkan pada pembahasan keseimbangan antara ujian dan kemampuan manusia, menyoroti bahwa pemahaman terhadap ayat ini memberikan landasan spiritual yang kuat bagi umat Islam untuk menghadapi berbagai tantangan hidup, mendorong mereka untuk berserah diri kepada Allah, berdoa, dan terus berusaha.