This research aims to analyze the effectiveness of daily journal assignments in improving elementary school students' writing skills. By using qualitative research methods through a library research approach, various literature and previous research results were studied comprehensively. The research results show that daily journal assignments have a significant positive impact on improving students' writing skills, which include linguistic aspects, idea development, writing coherence, and self-expression. This research also identified several supporting factors for the successful implementation of daily journals, such as consistency of assignments, clear guidelines, quality feedback, and support from the learning environment. The findings of this research provide practical implications for educators in developing effective writing learning strategies at the elementary school level.

The personality competence of Christian Religious Education (PAK) teachers is very important in creating a learning environment that supports the development of student character, especially through the application of religious norms that are in line with Christian teachings. This study aims to analyze the personality competence of Christian Religious Education (PAK) teachers in applying religious norms for the formation of student character at SMA Negeri 1 Idanogawo, Nias Regency. This study uses a qualitative library approach through book and journal theories. The results of the study indicate that competence opens up new opportunities to enable teachers to integrate religious norms into the learning process for students. This role is also taught to students through Bible stories, discussions, and daily behavior. This paper concludes that the personality of Christian Religious Education (PAK) teachers not only enriches teaching materials, but also plays an important role in forming student character, which is in line with religious values ??so that through the practice of religious norms as an example it greatly supports the formation of better student character.

This study aims to analyze language errors found in public media such as banners, posters, and billboards in Medan City. The errors analyzed include morphological, phonological, syntactic, lexical, and spelling mistakes that do not align with the Indonesian Language Spelling System (PUEBI) and the Indonesian Dictionary (KBBI). The method used is qualitative descriptive, with data collection through direct observation of public media in various locations in Medan City. The results show that language errors are generally caused by a lack of understanding of correct language rules, limited knowledge, and the use of everyday language mixed with colloquial or regional languages. The proposed solutions to address these issues are providing training for media creators, creating clearer language guidelines, and utilizing language technology for automatic spelling checks. The implications of this study are to raise public awareness about the importance of using proper and accurate Indonesian in public media, to support effective communication, and to avoid miscommunication.

The purpose of this study explores Christian religious education learning that develops students' potential at SMA Negeri 1 Siempat Nempu Hulu, Dairi Regency. Theories related to the contribution of Christian Religious Education teachers in developing students' character and potential are important references for analyzing the steps of activities carried out in learning. This study uses a qualitative approach with a descriptive analysis method, which involves data collection through interviews, observations, and document studies. The results of the study indicate that Christian religious education does not only focus on cognitive aspects, but also on developing students' moral and spiritual values. Through learning that is integrated with Christian values, students are taught to apply Christian values ??in good character and independence. Thus, students are equipped with various skills from their potential so that they have an impact on their lives and the surrounding environment. The conclusion in this study emphasizes that teachers in teaching Christian education are useful in shaping character and developing students' potential, as well as providing recommendations for improving teaching methods to be more effective in achieving educational goals.

Coloring activities in early childhood as a basic foundation for improving fine motor skills. The purpose and objective of this coloring service is to stimulate the creativity of early childhood which has a positive effect as a vehicle for children's expression, color recognition, use of fingers, wrist skills and coordination between eyes and hands. The method approach used is through three stages, namely the preparation stage, the implementation stage and the evaluation stage of the activity. This service is located at the early childhood school RA AL HIKMAH Doroampel, Sumber Gempol, Tulungagung. The results of coloring activities in early childhood are obtained that students are able to express their art creations with various color combinations used, activities take place enthusiastically and conducively and improve fine motor skills of early childhood.

This study aims to examine the implementation of social competence of Christian Religious Education (PAK) teachers in disciplining students at UPTD SD Negeri 070988 Hilinakhe, Gunungsitoli City. The social competence of PAK teachers has an important role in creating harmonious relationships between teachers, students, and parents, which can support the creation of discipline in the school environment. This study uses a qualitative approach by exploring library sources to describe how PAK teachers apply social competence in disciplining students. Data were collected through in-depth interviews with PAK teachers, direct observation in class, and analysis of documents related to discipline policies implemented in schools. The results of the study indicate that PAK teachers at UPTD SD Negeri 070988 Hilinakhe have implemented their social competence in an effective way, through good communication with students, providing moral and spiritual examples. The conclusion in this study shows that the implementation of consistent discipline strategies for the diversity of student backgrounds is greatly influenced by the social competence of teachers through good communication. In addition, there is closer cooperation between the school, students, and parents to strengthen the implementation of discipline in the school environment.

In the midst of the digital era filled with various information, the ability to sort and understand accurate information is very necessary so that students can better understand Islamic teachings. The service of Islamic Religious Education (PAI) learning assistance by improving students' critical thinking skills aims to explore effective learning methods in PAI subjects in order to improve the critical thinking skills of grade XI students at SMK Hayatul Islam. This study applies the assistance method, which includes the stages of observation and coordination, implementation, and evaluation and reflection. Based on the results of the service, it shows that the use of discussion-based methods, problem solving, and analysis of religious texts helps hone students' critical thinking skills. They become more active in conveying ideas and are able to connect religious concepts with everyday life. However, there are several obstacles found, such as students' difficulty in constructing logical arguments and time constraints in the learning process. Therefore, more intensive assistance from teachers and the application of more varied methods are needed so that PAI learning is more effective in developing students' critical thinking patterns.

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.

This research investigates the key factors influencing companies registered on the Indonesia Stock Exchange (IDX) that is experiencing financial distress between the years 2021 to 2023. In this study, 353 data points were selected from the target population using purposive sampling. Three key financial ratios were utilized as indicators of financial distress: Profitability can be measured by Return on Assets (ROA), while the Current Ratio (CR) is used to measure liquidity. Meanwhile, The Logarithm of Natural to Total Assets (LnTA) is a metric for evaluating a company’s size.  Multiple regression analysis is performed utilizing SmartPLS 4.0 software to analyze the connection between these factors and the probability of experiencing financial distress. The findings indicate a significant negative association between liquidity (CR) and company size (LnTA) with financial distress. In contrast, profitability (ROA) demonstrates an insignificant negative correlation with financial distress. This study contributes to the literature by providing a comprehensive analysis of the factors influencing financial distress in Indonesia consumer cyclical companies employs signaling theory to interpret the relationships discovered.

The phenomenon of bilingualism and diglossia often occurs in societies that have more than one language, where individuals can choose a language based on the situation and the person they are talking to. This study aims to understand the perception of the use of regional languages by the Batak Toba and Mandailing ethnic groups in everyday communication. Qualitative methods were used with observation and interview techniques with students of the Geography Education Department at Medan State University. Based on the results of the study, it can be concluded that the Batak Toba ethnic group more often uses regional languages in communication with fellow ethnic groups, both on and off campus. Meanwhile, the Mandailing ethnic group shows flexibility in language use, with a tendency to use Indonesian more often, especially in the campus environment. Keywords: Batak Toba ethnicity, communication, Language choice, Mandailing ethnicity, sociolinguistics.