This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.

This article aims to examine the role of visual media in enhancing elementary school students’ understanding of science (IPA) concepts through a literature review approach. The study was conducted by analyzing various references, including academic journals, instructional books, and educational articles related to the topic. The findings indicate that visual media plays a significant role in helping students comprehend abstract scientific concepts by presenting information in an engaging and visually accessible manner. Furthermore, visual media has been shown to increase students’ learning motivation and participation in the learning process. Therefore, the use of visual media is recommended as an effective instructional tool in elementary science education.

This study aims to analyze the content of life skills in life skills training activities at LKP Karya Prima. The method used is descriptive quantitative with data collection through closed questionnaires given to 20 active training participants. Data analysis was carried out using percentage techniques to identify the proportion of each life skills indicator. The results showed that vocational skills were the most dominant aspect with a percentage of 31%, followed by personal skills at 24%, academic skills at 23%, and social skills at 22%. This finding shows that the development of life skills at LKP Karya Prima emphasizes vocational skills, but still pays attention to personal, academic, and social aspects in a balanced manner. The four indicators complement each other in forming the participants' life skills as a whole

The creation of an Islamic Religious Education (PAI) curriculum grounded in the Qur'an, Sunnah, and culture is covered in this study. This curriculum emphasizes the spread of religious knowledge while also incorporating relevant cultural values ??to provide pupils a more meaningful and contextual education. The goal of this curriculum is to develop pupils who are honorable, tolerant, and capable of adjusting to the problems of the world without abandoning or forgetting their cultural and religious values. To address these issues, a qualitative method known as the literature review method or literature study was used in this study. Books, journal articles, and other materials relating to Islamic education, cultural values, and curriculum development methodologies are among the scientific research and literature that serve as its reference sources. According to this study, students' understanding of Islamic teachings that are applicable to their daily lives may be strengthened by incorporating cultural values ??into the curriculum. Teachers have a critical role in creating education that integrates religious and cultural values ??in order to produce a generation that is morally upright, open-minded, and prepared to deal with the changing dynamics of society.

The study aims to determine whether there is an influence of entrepreneurship education on student creativity. This study uses a descriptive quantitative approach with a sample size of 36 people. The instruments used are questionnaires and questionnaires. The data analysis technique used is simple linear regression analysis. Based on the results of the data analysis, it is known that there is a significant influence of entrepreneurship education on the creativity of students of the Department of Economic Education, Faculty of Economics and Business, Gorontalo State University. The magnitude of the influence of entrepreneurship education on student creativity is 62.5% and the remaining 37% is influenced by other variables not examined in this study.

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.

The development of methods in Arabic language learning in Islamic educational institutions has undergone various innovations, one of which is through the implementation of the qira'ah method using the Al-Arabiyyah Baina Yadaik textbook. This research aims to examine how the qira'ah method is implemented using the Al-Arabiyyah Baina Yadaik textbook for students in class 2A at Salafiyah Wustha Islamic Centre Bin Baz Yogyakarta. The qira'ah method, which emphasizes the ability to read and understand Arabic texts, becomes a strategic approach in comprehensively mastering the Arabic language. The Al-Arabiyyah Baina Yadaik textbook, as a systematic and integrated learning reference, is often chosen to develop students' language skills. Through the structured and contextual approach offered by this textbook, it is highly expected that students' ability to read and understand Arabic texts can increase significantly. This research uses a qualitative descriptive approach with observation, interview, and documentation techniques. The research findings show that the implementation of the qira'ah method using the Al-Arabiyyah Baina Yadaik textbook has successfully improved the reading ability and understanding of Arabic texts among the students in class 2A. In conclusion, the selection of appropriate methods and teaching materials plays an important role in improving the effectiveness of Arabic language learning, particularly in developing reading and text comprehension skills in pesantren-based educational institutions such as Islamic Centre Bin Baz Yogyakarta.
 
 

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.

Political leadership in Islam is closely related to the exemplary behavior of the Prophet Muhammad SAW, who was not only a messenger of revelation, but also a leader of the people in all aspects of life, including politics. The Hadith of Ummul Hadith, namely the hadith "Indeed all deeds depend on the intention ..." is an important foundation in forming leadership values ??that are oriented towards integrity and noble goals. This article aims to examine the concept of the Prophet's political leadership through an analysis of the values ??in the Hadith of Ummul Hadith and their correlation with the Prophet's leadership practices in the context of statehood. This study uses a qualitative method with a descriptive-analytical approach to the hadith literature and the history of prophecy. The results show that the leadership of the Prophet Muhammad SAW is based on the values ??of sincere intention (ikhlasiyyah), responsibility (mas'uliyyah), justice ('adalah), and exemplary (uswah hasanah) which can be used as guidelines in forming ethical political leadership that is oriented towards the welfare of the people.

 In this era of technology, to handle several obstacles in conventional ticket ordering such as long queues at the station, limited time owned by consumers, the process of delivering information about ticket prices for the day of departure or previous dates that cannot be processed, PT Kereta Api Indonesia (KAI) provides a solution through the KAI Access application which will facilitate ticket ordering, fast transaction process, reduce operational costs when ordering tickets, delivery of information about schedules and ticket prices that can be accessed quickly. By downloading the KAI Access application, the counter feels like it is in your hand, like the slogan buying tickets is as easy as updating status is one of PT. KAI's campaigns in the program buying tickets is easy.