This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Writing an educational research report is essential to disseminate research results and apply scientific findings in educational practice. A good report must be written systematically, structured, and in accordance with academic standards. This study uses literature study to review guidelines and examples of educational research reports. The results show that reports generally consist of a title, introduction, literature review, methods, results and discussion, and conclusions, appendices, and bibliography. Each section has a different but interrelated function to convey the research results completely. This study emphasizes the importance of attention to the writing structure so that the report is effective and meets academic standards. With the right understanding, research reports can make a significant contribution to the development of education.

This research discusses the analysis of students' learning difficulties in understanding cube building material. Mathematics is a basic science that must be studied from an early age because it is closely related to other sciences in order to advance to the next level. The research was created to solve students' learning difficulties at SD Negeri 104208 Cinta Rakyat. This research uses a qualitative approach with descriptive research type. The results obtained are that students still lack understanding of the material that has been presented by the teacher in the process of teaching and learning activities, there are many students who do not understand the material explained by the teacher. It can be seen that students' learning difficulties are also determined by low interest in learning and Lack of understanding of the material taught. Several factors include disinterest in mathematics and ineffective use of learning media. This research suggests that schools are expected to innovate in the use of learning media and learning methods that are changed and adapted to students' learning needs and interests.

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.
 
 

The use of instructional media is expected to address learning challenges, particularly early reading difficulties among students. This study aims to develop a syllable card learning media that is valid, practical, and effective. The method used is Research and Development (R&D) with the ADDIE model, involving 29 second-grade students at MIS Ar Rahman.  The research results indicate that syllable cards help students overcome reading difficulties. Validity tests by media and content experts yielded an average score of 86% (highly valid). Practicality was assessed through a teacher response questionnaire, scoring 96% (highly practical). Effectiveness was tested using a Pretest-Posttest approach, resulting in an N-Gain Score of 76% (effective category), with the students’ average pretest score at 57.9 and posttest score improving to 90.1.

This study aims to determine the influence of the Project Based Learning (PjBL) learning model on students' creative thinking skills in Social Sciences (IPS) subjects at SMP Negeri 8 Gorontalo. Creative thinking skills are one of the 21st century skills that need to be developed in the learning process, especially in social studies lessons that require analysis and solving social problems. This study employed a quantitative approach utilizing primary data from questionnaires distributed to students at SMP Negeri 8 Gorontalo. The sample consisted of 30 respondents, and the data analysis was performed using simple linear regression. The analysis shows that the t-count for the project-based learning model variable is 6.060. To determine whether Ho is confirmed or rejected, the t-table was calculated at a 5% statistical significance level, resulting in a t-table of 1.701. The comparison indicates that the t-count is greater than the t-table. This leads to the rejection of Ho, implying a significant effect of the project-based learning model on students' creative thinking skills.

This study aims to determine the effect of using sequential picture media on students' ability to complete cloze sentences among third-grade students at MI Al-Hikmah Masangan in the 2024/2025 academic year. The research method used in this study is a quasi-experimental design with a Non-Equivalent Control Group design. The research sample consisted of two classes: the experimental class, which received treatment using sequential picture media, and the control class, which did not receive any treatment. The instrument used in this study was a cloze test that had been tested for validity and reliability. The data obtained were analyzed using statistical tests. The population in this study comprised all third-grade students at MI Al-Hikmah Masangan in the 2024/2025 academic year, totaling 28 students. Based on the results of the analysis, a significant difference was found between the experimental and control classes. This is evidenced by the hypothesis test results, which showed a significance value of 0.021 < 0.05, leading to the rejection of H0 and the acceptance of H1. Therefore, it can be concluded that the use of sequential picture media has a significant effect on the ability of third-grade students at MI Al-Hikmah Masangan to complete cloze sentences.

Taxes are the primary source of state revenue, and the Motor Vehicle Tax (PKB) is one of the regional taxes that contributes significantly to Regional Original Revenue (PAD). However, taxpayer compliance in the city of Medan remains suboptimal. This study aims to analyze the effect of awareness and education level on taxpayer compliance in paying motor vehicle taxes in Medan. The research method uses a quantitative approach with a survey technique involving 75 taxpayers. Data analysis includes validity and reliability tests, normality, multicollinearity, heteroscedasticity, and multiple linear regression analysis. The results show that both awareness and education level have a significant partial effect on taxpayer compliance, supported by significance values less than 0.05. Simultaneously, the two variables also have a significant influence, with an R Square value of 0.471. This means that 47.1% of the variation in taxpayer compliance is explained by awareness and education level. These findings indicate that improving taxpayer awareness and education is a crucial factor in increasing compliance with motor vehicle tax payments in Medan.

This study aims to develop and evaluate the effectiveness of podcast-based learning media through the Spotify application in improving listening skills (Maharah al-Istima’) of 8th-grade students at SMP Muhammadiyah 06 Dau. A quantitative research method with a quasi-experimental approach was employed, involving two groups: the experimental class using podcast media and the control class using conventional methods. Data were collected through observation and tests (pretest and posttest), and analyzed using normality, homogeneity, and independent sample t-test with SPSS 26. The results revealed that the use of podcasts significantly enhanced students’ listening skills. Students in the experimental class demonstrated higher enthusiasm, independence, and active participation compared to those in the control class. Thus, Spotify podcasts can be considered an effective and engaging alternative learning medium for Arabic language education. The study also recommends further research on a broader scale to examine long-term impacts and other influencing variables.

This study aims to examine the challenges and strategies of Management Study Program students at the State Islamic University of North Sumatra (UINSU) in understanding online lecture materials. The method used is descriptive qualitative with data collection techniques in the form of closed questionnaires distributed to 25 respondents of fourth semester students. The results showed that although there were still technical problems such as unstable internet connections, the majority of students were able to adapt to the online learning system. The most dominant learning strategies used are active and independent strategies, such as reading, taking notes, repeating material, watching learning videos, and managing study time. In addition, group discussions through media such as WhatsApp and Telegram also help clarify understanding of the material. Students also rely on learning materials provided by lecturers through digital platforms (PDF, video, and LMS) as the main source of independent learning. This study concludes that students' success in understanding online lecture materials is strongly influenced by a combination of active learning strategies, group collaboration, and material support provided by lecturers. Therefore, continuous collaboration between students, lecturers, and institutions is needed to create a more effective and inclusive online learning system.