Penyalahgunaan narkotika di Indonesia menjadi masalah sosial yang memengaruhi berbagai lapisan masyarakat. Pemerintah mengembangkan kebijakan rehabilitasi yang tidak hanya mengandalkan hukuman penjara, tetapi juga rehabilitasi medis dan sosial. Salah satu langkahnya adalah pembentukan Tim Asesmen Terpadu (TAT), yang bertugas menilai kelayakan rehabilitasi penyalahguna narkotika. Penelitian ini bertujuan mengevaluasi mekanisme kerja TAT di Kabupaten Garut serta mengidentifikasi hambatan dalam pelaksanaannya. Metode yang digunakan adalah pendekatan yuridis empiris dengan wawancara tim hukum dan medis, serta analisis dokumen hukum. Hasil penelitian menunjukkan TAT memiliki mekanisme terstruktur, namun menghadapi kendala seperti keterbatasan anggaran, kesulitan memperoleh data akurat, dan tantangan identifikasi peran tersangka. Solusi yang disarankan antara lain peningkatan koordinasi antar instansi, penambahan anggaran, dan penguatan pelatihan bagi petugas TAT. Penelitian ini diharapkan meningkatkan efektivitas kebijakan rehabilitasi narkotika di Garut dan daerah lain di Indonesia.
 

The primary measure of Bank Syariah Indonesia's success in its mission to compete on a worldwide scale is the company's performance.  Credibility and public curiosity are piqued by good performance.  Customers are more likely to have faith in a bank with a high Return On Assets (ROA), which measures how profitable the institution is.  In order to determine what factors affect ROA, this research will look at the following ratios: Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR).  This study makes use of secondary data culled from Bank Syariah Indonesia's quarterly financial reports covering the years 2018–2023.  Multiple liear regression was used to carry out the study.  According to the findings, ROA is considerably impacted by CAR, BOPO, NPF, and FDR all at once.  Partially, however, CAR and FDR do not affect ROA much, although BOPO and NPF do.  

In recent years, retail investor participation in Southeast Asian capital markets has surged, contributing to increased market volatility and making sentiment analysis a critical factor in understanding price dynamics. This study investigates the relationship between social media sentiment and stock market fluctuations by focusing on Twitter data during periods of market volatility in Indonesia, Thailand, and Malaysia. The objective is to examine how collective investor emotions, as expressed through social media, correlate with daily stock index movements. Employing an exploratory quantitative approach, the study integrates Natural Language Processing (NLP) methods, both lexicon-based tools such as VADER and advanced transformer-based models like BERT and GPT, to classify over 150,000 tweets into positive, negative, and neutral sentiments. Sentiment scores were then aggregated and statistically tested using Pearson correlation with daily stock index returns, specifically the IDX Composite, SET Index, and FTSE Bursa Malaysia. The findings reveal a significant negative correlation between negative sentiment and market returns, particularly in the IDX Composite (r = -0.61, p < 0.05), indicating that pessimistic sentiment is associated with market downturns. Thailand’s SET Index and Malaysia’s FTSE Index showed moderate to weak negative correlations, with r = -0.43 and r = -0.27, respectively. These results highlight the sensitivity of emerging markets to emotionally driven retail behavior. The study concludes that AI-based sentiment analysis offers a valuable early warning tool for market volatility and can complement traditional financial indicators. It recommends developing AI-based sentiment dashboards and enhancing digital financial literacy to mitigate emotional reactivity among retail investors.

This study aims to analyze the impact of online learning on students' learning independence at the secondary school level. The research is motivated by the significant shift in the education system due to the pandemic, which required students to adapt to technology-based distance learning. A descriptive qualitative approach was employed, utilizing data collection techniques such as observation, interviews, and documentation, supported by quantitative questionnaires from previous studies. The findings indicate that online learning has both positive and negative effects on students' learning independence. Positive impacts include increased student responsibility in completing assignments, ease of accessing learning materials anytime and anywhere, and enhanced parental involvement in supporting their children's learning at home. However, negative effects were also identified, such as students' tendency to engage excessively in gaming, reduced effectiveness of the learning process, and delays in task submission due to workload accumulation. Regression analysis results show a significant influence between online learning and learning independence, although the effect is moderate to low in some cases. Factors such as learning motivation, self-efficacy, and the support of the online learning environment play crucial roles in shaping student independence. The study recommends collaboration among government, schools, teachers, parents, and the wider community to improve the quality and quantity of online learning facilities, as well as more varied learning strategies to optimally support the development of students' learning independence.

This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.

The Center for Teaching and Learning Activities (PKBM) is one of the non-formal educational institutions that has a strategic role in improving the quality of human resources through various learning programs. PKBM provides a variety of educational services such as equality education, skills training, and various kinds of community empowerment programs. For sustainability and effectiveness, the program is highly dependent on effective and efficient financing management.  The purpose of the study is to describe the characteristics of sources and Revenue Budget Plans (RAP) in PKBM Karya Bhakti Punung, to describe the characteristics of financial realization and accountability in PKBM Karya Bhakti Punung. The method used in this study is data description with an ethnographic approach. Data collection used interview techniques with selected resource persons. The results obtained from this study are known if the sources of funds contained in PKBM Karya Bhakti are obtained from the government, namely from the Director General of PNFI (Indonesia Non-Formal Education), the East Java Provincial Education Office, and the Pacitan Regency Education Office, in addition to that the sources of funds are obtained from independent or independent institutions and businesses from PKBM itself.  By diversifying funding sources and optimizing the use of funds, PKBM can reduce dependence on one source of funding, thereby increasing operational stability and financial sustainability. Good management also allows greater access to resources, which can be used to improve the quality of education and services, as well as develop more relevant and innovative programs and curricula. The active participation of the community in the financing management process will strengthen the relationship between PKBM and its community, as well as encourage greater support. Seeing this, additional funds are needed for PKBM so that educational activities can run as well as possible.

This study aims to (1) analyze the skills of class VIII students of GKPS 3 Pematangsiantar Private Middle School in compiling explanatory texts before the implementation of the RAFT strategy. (2) Analyze the skills of class VIII students of GKPS 3 Pematangsiantar Private Middle School in compiling explanatory texts after the implementation of the strategy. (3) Analyze the impact of the RAFT learning strategy on the skills of compiling explanatory texts of class VIII students of GKPS 3 Pematangsiantar Private Middle School. The population in this study were class VIII students of GKPS 3 Pematangsiantar Private Middle School, namely class I with 26 students and class II with 27 students. The method used in this study was a two-group posttest design. Analysis assumption tests, normality tests and hypothesis tests were used in data analysis. The results of the study in the control class reached an average of 69.5 and were included in the "sufficient" category. The results of the study obtained with the RAFT strategy were 86.03 and were included in the "very good" category. Through the hypothesis test, namely tituing>ttable, namely 7.109>1.67528, it can be concluded that there is a significant influence of the use of the RAFT strategy on the ability to write explanatory texts of Class VIII students of SMP Swasta GKPS 3 Pematangsiantar.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

Kidney failure is one of the diseases that increases every year and becomes a major health problem in the world, the occurrence of failure is a risk of heart and blood vessel disease and increases morbidity and mortality. The purpose of this study was to determine the experience of dialysis patients' families in helping to prepare food at home. The research method used was a qualitative descriptive study. The location of this study was carried out in the Hemodialysis Room of the Imelda Buruh Indonesia General Hospital, Medan . The time of this study conducted in March to July 2024. The number of participants in this study was 6 participants . Research data were collected through in-depth interviews with participants and analyzed thematically. The results of the study consisted of 3 (three) themes, namely: (1) Eating habits , (2) obstacles or challenges in preparing food, (3) family support for patients. The conclusion of this study is that all participants expressed that the eating patterns of patients with hemodialysis therapy showed normal eating patterns, but when hemodialysis was carried out, patients felt weak and their appetite decreased, but all patients still ate 3 times a day in small portions . Overall, participants provided strong support for patients, both moral support, material in efforts to provide patient food needs, reminding patients to eat regularly according to doctor's recommendations, and faithfully accompanying them during hemodialysis. Although obstacles and challenges were found from both patients and families in overall food management, they could be overcome.

Neuropati diabetika merupakan komplikasi serius pada penyandang diabetes melitus (DM) yang dapat menyebabkan kecacatan akibat ulserasi, amputasi, dan gangguan mobilitas. Skrining dini sangat penting untuk mendeteksi neuropati lebih awal dan mencegah komplikasi. Namun, masih banyak kasus neuropati diabetika yang tidak terdeteksi di Jayapura. Penelitian ini menggunakan desain deskriptif dengan pendekatan survei analitik. Responden adalah penyandang DM tipe 2 di RSUD Jayapura, RS Dian Harapan, PKM Abepura dan PKM Kotaraja.  yang dipilih secara purposive sampling. Deteksi dini neuropati dilakukan menggunakan Michigan Neuropathy Screening Instrument (MNSI), Ipswich Touch Test (IpTT), dan Monofilament Test. Data dianalisis secara univariat dan bivariat menggunakan perangkat lunak statistik sederhana. Dari 91 responden yang diperiksa, sebagian besar mengalami gejala neuropati perifer yang meliputi kram otot, kelemahan, rasa tertusuk dan terbakar, nyeri seperti terbakar, serta kulit kering dan pecah-pecah. Hanya 24 responden yang sebelumnya telah diinformasikan oleh dokter mengenai neuropati diabetika. Pada Monofilament Test, hampir setengah dari responden tidak merasakan sentuhan pada beberapa titik, menunjukkan neuropati perifer. Skrining IpTT mengidentifikasi 75 responden mengalami neuropati, dengan beberapa di antaranya tidak dapat merasakan hingga enam sentuhan. Penelitian ini menunjukkan tingginya prevalensi neuropati perifer pada penyandang DM tipe 2 di Jayapura, yang sebagian besar belum terdeteksi sebelumnya. Skrining dini dengan MNSI, IpTT, dan Monofilament Test efektif dalam mengidentifikasi neuropati diabetika, sehingga dapat membantu intervensi lebih awal untuk mencegah komplikasi lebih lanjut.