A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focus on the relevance, comparability, and clarity of their goals. The study's conclusions were reached using a case study methodology. There is a survey involving various stakeholders, both internal and external, through the use of a questionnaire. To analyze the data, the Chi-Square method was used. The X2-calculated value of 14.96 is more than the X2-critical/table value of 5.99 at 0.05 LOS, indicating a substantial association between the adoption of IFRS and the comparability objectives of Nigerian banks, according to the results. Further research revealed that the adoption of IFRS has a significant impact on relevancy quality, as the X2-calculated value of 14.0 is higher at 0.05 LOS than the X2-critical/table value at 5.99. The implementation of IFRS has also been proven to have a considerable impact on Nigerian banks' clarity objectives, as evidenced by the fact that the X2-calculated value of 25.4 is more than the X2-critical/table value of 5.99 at 0.05 LOS. It was determined that the implementation of IFRS has an important influence on the standard of Nigerian banks' financial statements. Enforcing the use of IFRS in the preparation and publication of financial statements is advised. If the accounts meet the standards' requirements, the auditors should state so

To overcome the difficulties of high-dimensional data, Elastic Net Principal Component Regression (ENPCR), a potent statistical technique, combines Elastic Net regularization with Principal Component regression (PCR). When dealing with Multicollinearity among predictors, this method is especially helpful because it enables efficient variable selection while preserving interpretability. PCA is initially used in ENPCR to reduce the dataset's dimensionality by converting correlated variables into a group of uncorrelated principal components. The Elastic Net regression model then uses these elements as inputs and penalizes the regression coefficients using both L1 and L2 penalties. By promoting sparsity, this dual regularization lessens overfitting and helps the model concentrate on its most important components. simulated studies and Real datasets are used to demonstrate the our proposed method .

This paper will employ a novel approach that builds upon the lasso method, utilizing it in two stages.   The first stage applies to the principal components to select the important principal component and exclude the unimportant ones. This technique is effective in identifying significant principal components while attempting to eliminate bias in selecting these components over others. Additionally, it removes the ranking in determining the principal components compared to classical methods.  Moreover, the second stage involves determining the effective importance within each component by zeroing out the scores loading values within each component. To compare the performance of the proposed method in principal component analysis, a simulation approach can be used. Subsequently, the performance of the proposed method is tested using real data.

Community reading parks have a role in increasing reading interest. This study measures the level of effectiveness of reading park governance, with the CIPP ( Context, Input, Process, Product ) model qualitatively. The instruments used include document studies, interviews, questionnaires, observations, and focus group discussions . Data analysis is analytical in nature.  interactive. It can be concluded that the level of effectiveness of the management of reading parks in increasing public interest in reading is classified as "sufficient", with a score of 3.56 . The budget is the main obstacle for reading parks, in addition to policy implementation and human resources. The source of funds for reading parks, it turns out, is 75% from own funds, while the book collection of less than 3,000 books reaches 85%. Therefore, the management of reading parks must be further optimized.

This research aims to detect grammatical errors in the undergraduate thesis of students of the Department of Arabic Language Education at Sultan Sharif Qasim Islamic State University Riau in 2017. The design of this research is a descriptive qualitative research. The data collection tools are the official documents method. In this research, the researcher analyzed the grammatical errors in the university thesis, where the researcher went through three stages, namely: 1- Recognizing the error, the researcher looked at the texts of the supplementary research written in Arabic for students of the Department of Arabic Language Education at Sultan Sharif Qasim Islamic State University in 2017, and identified the errors in which the students deviated from the grammatical rules. 2 - Correcting the error, the researcher clarified what is correct 3 - Clarifying the error, the researcher clarified what are the correct rules in the Arabic language. The results of this research are: The grammatical errors made by the students of the Department of Arabic Language Education at Sultan Sharif Qasim Islamic State University, Riau, in writing the supplementary research are many, including those related to the section of marfu’at, manshubat, majrurat, majzumat, asma` ma’rifah, tawabi’ and murakkabat. The researcher found forty-nine errors in the section of tawabi’ (na’at haqiqy) and forty errors in the section of murakkabat (tarkib idhafah). The least number of errors were found in the section of majrurat and majzumat.
 
 

BRT Trans Jateng is a government mode of transportation that cannot be separated from the principle of good and quality public services for customers with disabilities. The aim of this research is to measure the effectiveness of Trans Jateng BRT services for customers with disabilities, especially in the city of Surakarta. The design of this research is to use the Fuzzy SERVQUAL method to measure the level of satisfaction of disabled customers with BRT Trans Jateng services. The sampling technique used was purposive sampling using 30 samples of disabled customers in the city of Surakarta. Here it can be seen that all of the five dimensions measured require improvement. Improvements are carried out based on the priority of the largest gap value. From the results of data processing, the first rank is the tangible dimension with a gap value of -2.0167, then the second rank is the empathy dimension with a gap value of -1.9583, the third rank is the responsiveness dimension with a gap value of -1.95, in the fourth rank is the assurance dimension with a gap value of -1.92, and the fifth rank of the reliability dimension with a gap value of -1.89

Andaliman (Zanthoxylum acanthopodium DC.) merupakan salah satu tanaman rempah yang banyak ditemui di daerah sekitar Sumatera Utara. Dalah satu permasalahan dalam budidaya tanaman ini adalah kesulitan benihnya yang cenderung sulit berkecambah. Tujuan penelitian ini adalah untuk mengetahui pengaruh dari aplikasi zat pengatur tumbuh dan perlakuan osmoconditioning serta kombinasinya untuk mempercepat pematahan dormansi benih andaliman (Zanthoxylum acanthopodium DC. Metode yang digunakan dalam penelitian ini adalah Rancangan Acak Kelompok dengan 2 faktor, faktor pertama adalah zat pengatur tumbuh (Z) dengan 6 taraf sedangkan faktor kedua adalah perlakuan osmoconditioning dengan Polyethylene Glycol (PEG) 6000 (O) dengan 4 taraf. Parameter yang diamati adalah laju perkecambahan dan daya berkecambah benih. Hasil dari penelitian ini adalah bahwa aplikasi zat pengatur tumbuh dapat mempercepat perkecambahan benih andaliman. Hal ini dapat ditunjukkan dengan nilai pengamatan pada semua parameter yang berbeda nyata dengan kontrol (tanpa aplikasi ZPT). Dari hasil penelitian dapat dilihat bahwa zat pengatur tumbuh yang mempercepat pematahan dormansi terbaik adalah Giberelin 500 ppm, walaupun perbandingan dengan ZPT lainnya tidak berbeda nyata. Sementara itu, perlakuan osmoconditioning dengan PEG 6000 juga ternyata mampu mempercepat pematahan dormansi benih andaliman yang ditunjukkan dengan peningkatan sebagian besar parameter yang diamati. Konsentrasi PEG 6000 terbaik pada perlakuan osmoconditioning untuk mempercepat pemecahan dormansi benih andaliman adalah konsentrasi 3%.

This article aims to examine the gaps between regulations that negatively impact animal welfare, particularly regarding the legality of using animals as a means of transportation under Article 1, Point 9 of Law Number 22 of 2009 on Road Traffic and Transportation. The implementation of this regulation has led to exploitation resulting in violations of animal welfare, contradicting various animal protection laws. Adverse incidents involving horse-drawn carriages in different regions of Indonesia illustrate that animal welfare is often neglected in the practice of using animals for transportation. Therefore, regulatory reform is needed to align legislation with animal protection principles. This alignment must be addressed urgently because existing regulations fail to effectively protect animals, leading to the continuation of harmful practices. Without regulatory reform, animal exploitation in transportation will persist without adequate legal protection. The findings of this study reveal that using animals for transportation leads to exploitation and fails to ensure animal welfare protection, offering new insights based on progressive legal theory through regulatory reform. A regulatory reform that completely bans the use of animals for transportation, according to progressive legal theory, will provide a legal framework consistent with animal protection principles. This research stands out by integrating progressive legal theory to offer comprehensive solutions to address the impact of existing regulations while prioritizing animal welfare.   Artikel ini bertujuan untuk mengkaji kesenjangan antar peraturan perundang-undangan yang berdampak negatif terhadap kesejahteraan hewan dalam legalitas penggunaan hewan sebagai alat transportasi di Pasal 1 Angka 9 Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan yang dalam pelaksanaannya telah menyebabkan eksploitasi yang berujung pada pelanggaran kesejahteraan hewan yang bertentangan dengan berbagai peraturan perundang-undangan mengenai perlindungan hewan. Insiden buruk yang menimpa kuda delman di berbagai daerah di Indonesia menggambarkan bahwa kesejahteraan hewan sering diabaikan dalam praktik penggunaan hewan sebagai transportasi. Oleh karena itu, diperlukan reformasi regulasi untuk menyelaraskan peraturan perundang-undangan dengan prinsip perlindungan hewan. Penyelarasan peraturan harus segera dilakukan karena peraturan yang ada tidak akan mampu melindungi hewan secara efektif, sehingga mengakibatkan praktik yang merugikan hewan terus berlanjut. Jika tidak ada reformasi regulasi, maka eksploitasi hewan dalam transportasi akan terus terjadi tanpa memiliki perlindungan hukum yang memadai. Temuan penelitian ini menunjukkan bahwa penggunaan hewan sebagai transportasi menimbulkan eksploitasi hewan, sehingga tidak memenuhi perlindungan kesejahteraan hewan, dan menawarkan wawasan baru berdasarkan teori hukum progresif melalui reformasi regulasi. Reformasi regulasi yang sepenuhnya melarang penggunaan hewan sebagai transportasi, berdasarkan teori hukum progresif, akan menyediakan kerangka hukum yang selaras dengan prinsip-prinsip perlindungan hewan. Penelitian ini lebih menonjol karena mengintegrasikan teori hukum progresif untuk memberikan solusi komprehensif untuk mengatasi dampak dari peraturan yang ada agar tetap mengutamakan perlindungan kesejahteraan hewan secara komprehensif. 

This research aims to analyze the implementation of the Peer-to-Peer (P2P) Lending Moratorium policy on consumer protection in Indonesia, especially regarding aggressive billing practices by P2P lending companies. Advances in digital technology have made it easier to access financial services through fintech, however, aggressive collection practices by legal P2P lending companies show a weakness in the existing regulations.  This issue must be important to ensure that the principles of consumer protection are fulfilled. In cases of aggressive billing practices, consumers not only suffer financial consequences but also emotional pressure which can lead to tragic outcomes.  Normative juridical methods were used in this research by using a statutory and case approach to evaluate the impact of the moratorium and new regulations such as POJK No. 10/POJK.05/2022 and other regulations to increase consumer protection.  The innovation in this research shows that the moratorium has succeeded reduced the influx of illegal P2P lending companies and strengthened oversight by eliminating some P2P lenders. However, aggressive billing issues still require a significant concern because the number of complaints received by the OJK continues to increase. The research findings indicate that the P2P Lending moratorium policy has positively affected the fintech lending industry by improving operational standards. However, new regulations are needed that apply comprehensively and have permanent legal force in the form of laws that specifically regulate Fintech P2P Lending. These regulations must be accompanied by strict sanctions to ensure more effective consumer protection. Penelitian ini ditujukan untuk menganalisis implementasi kebijakan Moratorium Peer-to-Peer (P2P) Lending terhadap perlindungan konsumen di Indonesia, khususnya berkaitan dengan penagihan agresif oleh Penyelenggara P2P lending. Kemajuan teknologi digital telah mempermudah akses layanan keuangan melalui fintech, tetapi praktik penagihan agresif oleh perusahaan P2P lending legal menunjukkan adanya kelemahan pada regulasi yang berlaku. Masalah ini menjadi penting untuk memastikan terpenuhinya prinsip-prinsip perlindungan konsumen. Pada kasus penagihan agresif, konsumen tidak hanya menghadapi konsekuensi finansial tetapi juga tekanan emosional hingga menghilangkan nyawanya. Metode yuridis normatif digunakan pada penelitian ini melalui pendekatan perundang-undangan dan kasus untuk mengevaluasi dampak moratorium dan regulasi baru seperti POJK No. 10/POJK.05/2022 serta regulasi lainnya dalam meningkatkan perlindungan konsumen. Pembaharuan dalam penelitian ini menunjukan bahwa moratorium telah berhasil menutup laju masuknya perusahaan P2P Lending Ilegal dan memperkuat pengawasan dengan mengeliminasi perusahaan P2P Lending. Namun, masalah penagihan agresif perlu menjadi perhatian khusus karena jumlah aduan yang diterima OJK terus meningkat. Hasil penelitian menunjukkan kebijakan moratorium P2P Lending memberikan dampak positif bagi industri fintech dengan meningkatkan standar operasional. Diperlukan regulasi baru yang berlaku secara menyuluruh dan berkekuatan hukum tetap berbentuk undang-undang yang khusus mengatur terkait Fintech P2P Lending. Regulasi tersebut harus disertai dengan sanksi yang tegas untuk memastikan perlindungan konsumen yang lebih efektif. 

The purpose of this study is to determine the influence of the effectiveness, efficiency, and transparency of the allocation of the Village Revenue and Expenditure Budget on the Performance of the Village Government in Polanharjo District. The methodology used in this study is a quantitative data analysis method and the test is carried out with a multiple regression model. The population used in this study is 131 village apparatus in Polanharjo District. In this study, a sample of 61 respondents was obtained. With a significance value of 0.001 less than ? = 0.05, this shows that the effectiveness variable has a significant effect on the performance of the Village Government. The significance value of 0.000 is less than ? = 0.05, which shows that the efficiency variable has a significant effect on the performance of the Village Government. With a significance of 0.001 smaller than ? = 0.05, this shows that the transparency variable has a significant effect on Village Government Performance. Based on the results of the Fcal data test of 74.442 is greater than the Ftable of 2.76 with a significance of 0.000 less than the significance value of     ? = 0.05, so it can be concluded that simultaneously or together the variables of effectiveness, efficiency, and transparency are factors that affect the variables of Village Government Performance.