The stock exchange is the market where trading in stocks, bonds and other financial instruments takes place. The stock exchange is a place where companies can issue shares to obtain funds from investors, and investors can buy shares as a form of company ownership and benefit from changes in share prices. This study aims to measure how significant the influence of Profitability, Leverage and productivity is in determining bond ratings in manufacturing companies in 2020-2022. The sample in this study is a manufacturing company that issues bonds and is rated by PEFINDO (Indonesian Rating Agency), uses the rupiah currency in presenting the company's financial statements, and publishes complete audited financial statements. The data source used comes from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id and the bond rating database accessed from PTPEFINDO (www.pefindo.com). The conclusion of this study is that profitability has a positive effect on bond ratings, leverage has a negative effect on bond ratings and productivity has no effect on bond ratings.
 
Keywords: Profitabilitas, Obligasi, Leverage, Produktifitas

ABSTRACT
This research delves into theipinfluenceipof profitability, ipcompanyipsize, ipand iptax rates on the capitalipstructure of mining sectoripcompanies listedipon the Indonesian Stock Exchange between 2019 and 2022. The sample selection involved the purposive sampling method, yielding 112 samples for analysis. Theipfindingsiprevealithat profitability and firmisize significantly affectitheicapital structure,iwhile tax rates do not exhibit a significant impact. Data collection was performed quantitatively, and multipleislinearisregression analysis was employed for data processing. The financial reports used for analysis were obtained from theiIndonesiaiStockiExchange via the idx.co.id website and processed using SPSS
 

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

The purpose of this study was to examine the influence of understanding of the Tri-Nga and understanding of the Tri-N on the interest in entrepreneurship. This research methode is a snowball sampling survey with a quantitave approach. Data collection using a questionnaire. used in this study is multiple regression analysis
Entrepreneurs have an important role in a country economy, this is because the presence and role of entrepreneurs greatly influences various aspects, especially aspects of life and society and economy. For this reason students are directed to take part in the entrepreneurship programs in order to foster entrepreneurial concentration. The results of this study indicatte that understanding of the Tri-Nga and unerstanding of the Tri-N affect the interest in entrepreneurship.

This research examines the role of Islamic education in maintaining social integration through the lens of Emile Durkheim's sociology of education. Emile Durkheim, a major figure in sociology, has developed a theory about the importance of educational institutions in maintaining social solidarity and preventing disintegration in society. The research method used is literature study, by collecting and analyzing various relevant library sources. The results of this research underline that Islamic education has great potential in maintaining social integration in Muslim societies. Islamic educational institutions can act as the main agents in forming moral values, strengthening social solidarity, and building a strong social identity. This research provides an in-depth understanding of how the principles of Emile Durkheim's sociology of education can be applied to the context of Islamic education, and the results can provide guidance for the development of educational policies that support sustainable social integration in Muslim societies.

Comparative law as a science in the Western world is a very young branch of science, only growing rapidly at the end of the 19th century or at the beginning of the 20th century. Previously, efforts had been made to compare several systems with each other, but at that time It cannot be said that research has been carried out using a comparative method carried out systematically and continuously with the aim of achieving a certain goal. The method used is library research, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. In its development, this legal system recognized the division of public law and private law. Public law includes legal regulations that regulate the power and authority of the ruler/state as well as the relationships between society and the state (the same as public law in the Anglo-Saxon legal system). Private Law includes legal regulations that regulate relationships between individuals in meeting their daily needs. The values ??of the western legal system are not in accordance with the noble values ??of the Indonesian nation, resulting in a gap between the law and the Indonesian society it regulates. The customary law system has its values ??in certain indigenous communities, can only be believed and practiced by indigenous communities, and cannot be ratified as national law, and the Islamic legal system's values ??are believed and practiced by the majority of Indonesian people nationally.

This research aims to determine the review of Islamic law regarding artificial insemination in humans. And to find out the maqashid of sharia on artificial insemination in humans. This research was carried out using library research and paying attention to the field (Field Research). Literature study is a process of searching for various literature, study results related to the research to be conducted. Literature study can be likened to a key that will open everything that can help solve research problems. The results of the research show that artificial insemination in humans in terms of Islamic law is (1) sperm cells and ovum from the husband and wife themselves, and the embryos are not transferred into the womb of another woman (entrusted mother), if the condition of the husband and wife concerned really requires it and (2) artificial insemination or IVF with sperm and/or ovum donors brings more harm than good. The problem is that it can help married couples where both or one of them is infertile or there are natural obstacles in the husband and/or wife that prevent sperm cells from meeting with egg cells. Yusuf Qaradawi said that if sperm comes from another man, whether known or unknown, then this is forbidden. Likewise, if the egg cells come from another woman, or the egg cells belong to the wife, but the uterus belongs to another woman, this is not allowed. Sheikh Mamud Syaltut said that artificial insemination uses the sperm of another man (not her husband). The law is the same as adultery and children born as a result of this kind of insemination have the same status as children born outside of a valid marriage. The Maqashid of Sharia on artificial insemination in humans is hifdzun nasab (protecting the succession of descendants) because children are included in the requirements of doruriyat in marriage. although human insemination (IVF) does carry some risks of death and post-natal disorders. Artificial insemination in humans with sperm and ovum donors will bring more harm (negative impacts) than benefits (positive impacts). Among the benefits is helping husband and wife who are infertile, either both or one of them, to have offspring or who experience problems with normal fertilization.
 
 

This scientific work assignment discusses legal policies in optimizing local original income in the city of Pekanbaru. This research aims to explore an in-depth understanding of the role of legal policy in increasing local revenue in the region. In this study, an analysis of the applicable rules and regulations and their impact on potential regional financial revenues was carried out. The research methodology used includes document analysis, interviews, and comparative studies with similar cities. The results of this research can provide a clearer view of the importance of legal policy in supporting regional economic growth and provide recommendations for further improvement. It is hoped that this research will be an important contribution to the practical and academic understanding of this issue in the Pekanbaru city.

This research aims to determine the effect of rewards and work motivation on employee performance at the Andalas Health Center, Makassar City. The object of this research is the Andalas Health Center, Makassar City. Data collection methods include observation, interviews and questionnaires. The data analysis used is quantitative descriptive. The results of this research prove that rewards and work motivation have a significant positive effect on the performance of employees at the Andalas Health Center, Makassar City.

In the current digital era, traditional marketing has transformed into digital marketing. One sector that can take advantage of this change is the fish farming sector, especially catfish. This article outlines various digital marketing strategies that can be implemented to increase sales and brand awareness of catfish farming. Catfish farming has become one of the fastest-growing fishing industries, and with the development of digital technology, online marketing has become an important strategy to achieve success in the catfish farming business. This article presents a journal about digital marketing strategies in catfish farming, which includes research, experience, and guidance for utilizing digital platforms to increase the success of the catfish farming business