The problem faced by Vocational High Schools Accounting teachers in Tulungagung Regency is that the concept of higher order thinking skills has not been implemented optimally in compiling accounting questions. The purpose of holding this community service is to increase understanding of by Vocational High Schools Accounting teachers in compiling accounting questions based on higher order thinking skills. The method of community service activities is in the form of training for members of the Vocational High Schools Accounting Teachers Organization in Tulungagung Regency. This activity consists of the preparation stage, the implementation stage, and the monitoring and evaluation stage. The results of the evaluation of this activity showed that vocational Accounting teachers in Tulungagung Regency had a better understanding of the concept of higher order thinking skills and their application in compiling accounting questions.

The number of MSMEs that have halal certificates is still far less than large industries, including MSMEs in Kedungsalam Village, Donomulyo District, Malang Regency. Based on these problems, the Accounting Department of Universitas Negeri Malang (UM) held a halal literacy activity for MSMEs. This halal literacy activity has never been obtained by participants before. The purpose of this activity is that in the future MSMEs in Kedungsalam Village can improve product quality through halal certification, so that they can survive and compete in the globalization era. This service activity is considered right on target, because MSME products that are not yet halal certified can register through the Halal Center at UM. The UM Halal Center has been officially established since early 2019 which has a role in providing services to the community's needs for halal certification, namely accompanying, fostering, and overseeing halal product guarantees.

The purpose of this study is to provide empirical evidence of the effect of financial leverage, earnings per share (EPS) and asset growth on beta stocks. Samples of this study are seven companies LQ45 index listed in Indonesian stock Exchange period 20 20 -20 2 1. The model used is multiple linear regression. The results show that asset growth has a significant effect on beta stocks, but financial leverage and earnings per share have no positive effect on beta stocks. While earnings per share have no significant effect on beta stocks and have a negative effect on beta stocks. The results in the study also show that financial leverage, earnings per share and asset growth have a significant effect on beta stocks simultaneously. The results have implications for prospective investors who want to invest in the stock market, especially in buying shares, should first consider asset growth factors because these factors prove to have a significant impact on stock beta.

. Selain dapat memperindah ruangan, merawat tanaman hias dapat menghasilkan energi positif serta dapat meningkatkan imunitas pemilik yang melihatnya. Salah satu tanaman hias yang diminati banyak masyarkat saat ini adalah Monstera adansonii atau dikenal dangan Janda Bolong. Tanaman ini unik dan mempunyai daya tarik tersendiri karena mempunyai  daun yang memiliki ciri berlubang. Preferensi konsumen adalah salah satu aspek yang mempengaruhi pertimbangan pembelian suatu produk serta merupakan pernyataan suka atau tidak suka. Daya tarik pertama yang dapat mempengaruhi konsumen dapat ditimbulkan dari atribut yang ditampilkan pada suatu produk atau jasa. Tujuan penelitian ini adalah untuk mengetahui karakteristik responden di Kelurahan Pondok Kelapa dan atribut  (trend, harga, warna, jumlah daun dan ukuran tanaman) yang paling dipertimbangkan pada preferensi konsumen terhadap keputusan pembelian tanaman hias Monstera adansonii di Kelurahan Pondok Kelapa. Setelah peneliti menyebarkan kuesioner, dilakukan uji analisis multiatribut Fishbein, atribut yang paling dipertimbangkan oleh konsumen tanaman Monstera adansonii di Kelurahan Pondok Kelapa berturut-turut adalah trend, warna daun, harga, ukuran tanaman, dan jumlah daun. Hasil dari penelitian ini dapat membawa implikasi kepada mahasiswa/i program studi pendidikan tata rias agar dapat digunakan sebagai pemberdaharaan ilmu pengetahuan, memberikan informasi dan menambah literasi mengenai preferensi tanaman Monstera adansonii sebagai bagian dari pembelajaran dasar graha dan pendidikan konsumen.

This study aims to compare the performance of conventional foreign exchange banks and conventional non-foreign exchange banks in Indonesia during 20 20 -20 2 1 using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital). This study using ROA, NPL, CAR, LDR, Institutional Ownership, Managerial Ownership, and the Commissioner of the Independent variable Samples were selected in this study with purposive sampling method amounted to 105 foreign banks and 15 non-bank foreign exchange during 20 20 -20 2 1. Analysis that using Independent t-tests on the data were normally distributed and the Mann Whitney-U test on the data is not normally distributed. In the test results stated that there are no differences in the financial performance of foreign exchange banks and non-foreign exchange banks if in view of the ratio of ROA, NPL , CAR, and LDR. And there are differences in the level of performance when viewed in terms of ownership and leadership.

The research objective is to describe the concept and practice of Islamic philanthropy in Indonesia. Qualitative research methods with a library study approach. Data collection techniques with documentation studies sourced from scientific articles and books. The results of the Pustaka study show: among Indonesian Muslims, philanthropic activities have increased in various sectors, both in the political bureaucracy, law, and social and cultural institutions of society. This can be observed from the increasing efforts to raise public funds originating from zakat and alms. The concept and practice of Islamic philanthropy in the contribution of philanthropic activities to improve the economy and the welfare of society reveal that philanthropic activities in Indonesia have been implemented in various forms such as zakat, infaq, and alms and its practice in the Baitul Mal wat Tamwil company and the National Amil Zakat Agency.

The purpose of this study was to determine the effect of applying the Cooperative Learning Model to volleyball game material in increasing student motivation. Quantitative research with an experimental approach. The sample in this study amounted to 30 students. The results showed: the sig value for the control class data was 0.082 with a normal distribution and the sig value for the experimental class data was 0.131 (sig. > 0.05) with a normal distribution. Based on the Levene's Test the sig value was 0.196 and the t test with a sig value of 0.000 (sig. <0.05) which indicated that there was a significant difference in the control and experimental classes in increasing student learning motivation where the increase occurred in the experimental class.

In the adolescent stage a person will experience emotional development, namely high emotional development. Teenagers as one of the phases in human life are required to fulfill their duties in choosing a career and determining a career. This study aims to determine the emotional maturity of students and career decision-making abilities of class XII IPA 2 students at MA Al-Mardliyyah. The approach taken in this study is qualitative with a case study type of research. While collecting data using observation, interviews, and documentation. analysis used with data reduction techniques, data presentation, and conclusions. The results showed (1) the emotional maturity of class students was quite good. Students are able to vent negative and positive emotions at the right time and place. (2) students' career decision-making ability is quite good. Students are able to make career decisions according to their interests and talents, after graduating from school they will go on to college, and some will immediately choose to enter the world of work.

The purpose of the seminar is to foster an attitude of pluralism so that students respect one another. Community service seminars are conducted offline and online for students and lecturers of the STKIP Pangeran Dharma Kusuma Indramayu Elementary School Teacher Program. The positive sides of pluralism are: a) Differences in society will provide space for each individual to further develop in determining choices, ways, and goals of life. b) provide learning attitudes of maturity, and mutual respect because of the clash of differences, diversity and values that have different boundaries. Through seminars, online research and discussions, it is hoped that this will increase public knowledge about the importance of maintaining unity and tolerance. But it also increases knowledge of plurality application skills, and most importantly can overcome the problems experienced by the Indonesian nation regarding the presence of extremism that tries to undermine unity or does not recognize Indonesia's plurality.

The aim of the study was to describe the process of implementing the tahfidz 30 jus program which was carried out at the Tahfidz Madani Rokan Hulu Riau Public Junior High School. Qualitative research methods with an analytical study approach. Data collection techniques by interviewing 1 principal, 4 teachers, and 4 students, documentation, and observation. Data analysis with reduction, data display, and conclusion. Data validity technique with source and technique triangulation. The results showed: (1) planning the tahfidz program by determining the tahfidz daily program. (2) implementing the tahfidz program with selection, reading, and memorizing tests before entering school. (3) the aim of the tahini program, first is that students can memorize the Al-Qur'an according to the provisions. The second purpose of educators is to monitor and assess students' memorization. The three objectives of the principal are to supervise the implementation of tahfidz in schools. (4) the tahfidz program through the implementation of memorizing deposits, the amount of the deposit, as well as the implementation of Al-Qur'an memorization tests.