Penelitian ini bertujuan untuk mengevaluasi pengaruh Struktur Modal, Efisiensi Operasional, dan Pendapatan Non-Bunga terhadap profitabilitas bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Menggunakan metode regresi data panel, penelitian ini melibatkan 32 bank sebagai sampel. Variabel independen yang dianalisis mencakup Leverage Ratio, Ukuran Bank (Size), Non-interest Income Ratio, Operating Efficiency, dan Capital Ratio, sedangkan variabel dependen adalah profitabilitas. Berdasarkan hasil regresi data panel, ditemukan bahwa Leverage Ratio dan Ukuran Bank tidak memiliki pengaruh signifikan terhadap profitabilitas bank dalam sampel. Namun, Non-interest Income Ratio dan Capital Ratio menunjukkan pengaruh positif dan signifikan terhadap profitabilitas, yang mengindikasikan bahwa pendapatan non-bunga dan rasio modal yang lebih tinggi dapat meningkatkan profitabilitas bank. Sebaliknya, Efisiensi Operasional (Operating Efficiency) memiliki dampak negatif dan signifikan, yang menunjukkan bahwa semakin tinggi biaya operasional relatif terhadap pendapatan, semakin rendah tingkat profitabilitas bank. Hasil ini memberikan wawasan penting tentang faktor-faktor yang mempengaruhi kinerja keuangan bank konvensional di Indonesia selama periode studi. Penelitian ini memperkaya pemahaman tentang elemen-elemen yang berpengaruh terhadap profitabilitas bank di Indonesia, memberikan panduan bagi manajemen bank, regulator, dan peneliti mengenai dampak struktur modal, efisiensi, dan pendapatan non-bunga terhadap kinerja bank. Di samping itu, penelitian ini membuka peluang untuk studi lebih lanjut dalam konteks pasar keuangan Indonesia yang terus berkembang, sehingga semakin banyak faktor yang dapat dianalisis untuk memahami profitabilitas perbankan konvensional di Indonesia.

Penelitian ini bertujuan untuk menganalisis peran pelatihan profesional dan kompetensi profesional dalam meningkatkan kinerja personel Ditpamobvit, dengan integrasi lintas fungsi sebagai variabel moderasi. Penelitian menggunakan metode explanatory research dengan populasi 126 personel Ditpamobvit Polda Jateng, di mana seluruh populasi menjadi sampel melalui metode sensus. Data dikumpulkan menggunakan kuesioner dengan skala pengukuran 1 hingga 5. Analisis dilakukan menggunakan pendekatan Partial Least Square (PLS) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa pelatihan profesional berkontribusi positif dan signifikan terhadap kinerja personel serta kompetensi profesional. Kompetensi profesional juga memiliki pengaruh positif dan signifikan terhadap kinerja personel. Selain itu, integrasi lintas fungsi memperkuat hubungan antara pelatihan profesional dan kompetensi profesional terhadap kinerja personel. Temuan ini memberikan implikasi penting bagi institusi kepolisian untuk mengembangkan program pelatihan yang lebih efektif dan meningkatkan kemampuan integrasi lintas fungsi guna memaksimalkan kinerja personel.

This study aims to identify the planning, implementation, and evaluation processes in the admission of new students at MDTA AL IRFAN, including factors that support and inhibit the process. This study uses a qualitative approach with a case study method. Data were collected through interviews, observations, and documentation, then analyzed using data reduction techniques, data presentation, and drawing conclusions or verification. The results of the study revealed that the management of new student admissions at MDTA AL IRFAN has shown positive performance. This was achieved through structured planning, efficient implementation, and continuous evaluation. Factors such as visionary leadership, collaboration with external parties, and community support are important aspects in the success of new student admissions. However, obstacles such as limited resources and the dynamics of changes in the external environment need to be addressed strategically so that MDTA AL IRFAN can continue to develop as an excellent Islamic educational institution that is in demand by the community.

Pancasila is the basic value of the Indonesian nation, and is the foundation of national and state life in Indonesia since independence. Considering the importance of the existence of Pancasila in Indonesia, of course the creation of the Pancasila ideology has gone through a very long process. This article will highlight and examine the history of the creation of Pancasila and its position as the ideology and foundation of the state. This article will also highlight the position of Pancasila in the era of globalization and how the ideology and foundation of the state are applied in facing the challenges of change in the era of globalization.

Cocoa (Theobroma cacao L.) is a plantation crop that produces cocoa shell waste, and is an alternative as compost fertilizer. Water spinach is a type of vegetable that is widely consumed, but its productivity has decreased. It is necessary to increase plant production by providing additional nutrients by using cocoa shell waste as fertilizer. This research aims to determine the effect of cocoa shell waste compost on the growth of land kale plants. Research methods, namely (RAK); 5 treatments and 4 replications consisting of; P0(control), P1(100gr/polybag), P2(200gr/polybag), P3(300gr/polybag), and P4(400gr/polybag. Parameters observed for growth included; plant stem height, number of leaves and wet weight, then The data was tested using (ANOVA) and continued with the test (BNT) with a level of 5%. The results of the ANOVA test showed that the height growth of land kale plants in the treatment had a very significant effect on the 200g dose of fertilizer where Fcount>Ftable (11.7>3.11) while the group did not have a significant effect where Fcount <Ftable (0.39 < 3.11). significant where Fcount < Ftable (1.83 < 3.11) as well as in groups where Fcount < Ftable (2.1 < 3.11), and the highest wet weight was in treatment P2, namely 5 gr. Providing cocoa shell compost fertilizer at a concentration of 200 gr gave the best results in all observed parameters.

This article discusses the importance of language as a communication tool and its role in conveying information effectively. The main focus of the research is the analysis of spelling and punctuation errors in online news published by Karanganyarnews from 24 October to 15 November 2024. The research method used is descriptive qualitative, which aims to describe and analyze the language errors found. The results showed 21 errors, consisting of 15 spelling errors and 6 punctuation errors. These errors include the use of standard words, capital letters, and the use of foreign languages. These findings emphasize that correct understanding and application of language rules is very crucial to avoid misunderstandings in communication. In conclusion, errors in writing can interfere with readers’ understanding, so writers are expected to pay more attention to language rules in writing.

Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

Digital innovation in the agricultural sector is increasingly becoming an important concern as a solution to increase agricultural efficiency and productivity. This research discusses the comparison between open source technology and commercial technology in the agricultural sector, with the aim of understanding the advantages and challenges of each in the agricultural context in Indonesia. Using a comparative descriptive approach, this research involved 30 farmers who were divided into two groups, namely farmers using open source technology and farmers using commercial technology. Data was collected through interviews, questionnaires and field observations, then analyzed descriptively to describe the use of both types of technology.The research results show that open source technology is more affordable and flexible, but is limited by a lack of technical support and integration with existing agricultural systems. Meanwhile, commercial technology offers more complete technical support and more integrated systems, but high costs are a major obstacle for small farmers. In conclusion, choosing the right technology must take into account local conditions, economic capabilities and existing technical support. This research suggests the importance of policies that support the provision of affordable technology and training accessibility for farmers to maximize the potential of digital transformation in the agricultural sector.

The development of the MSME culinary industry is currently increasing, because culinary is a daily need for society. However, along with the development of the culinary era, it has not only become a consumer product, but now culinary has become a lifestyle for people. This research aims to determine the influence of entrepreneurial competence on the performance of Kertabumi Karawang MSMEs. This research uses quantitative research. The data collection techniques used are questionnaires, interviews, and observation of conditions at the research site. Testing the hypothesis in this research uses simple regression analysis. The results of this research show that competency has a significant positive effect on MSME business performance, increasing HR competency is a key strategy for improving MSME performance in the Kertabumi Karawang Center. Implementing competency improvement programs can help MSMEs become more competitive in local and regional markets.

PT X is one of the industries located in East Java that produces liquid waste. The industrial sector is indeed a large producer of liquid waste. One of the liquid wastes produced is domestic liquid waste. The industry has the responsibility to manage domestic liquid waste in accordance with Government Regulation Number 22 of 2021 which requires industries to carry out domestic wastewater management before being discharged into water bodies. One of the efforts made by the industry to manage the domestic wastewater produced is to use a Domestic Wastewater Treatment Plant. The quality of the treated water has met the domestic wastewater quality standards to be discharged into river and does not pollute the environment.