This study aims to determine the impact of possessing the components of strategic cognitive competencein enhancing the quality of health services in the private health sector operating in the holy KarbalaGovernorate through a sample that was studied, which included three important private hospitals, namely(Al-Kafeel Hospital, Al-Hujjah Hospital, and Zain Al-Abidin Hospital). To achieve this goal, threedimensions were adopted for the main independent variable, strategic cognitive competence, which are(information technology, decision-making, creative thinking). Five dimensions were also adopted for thedependent variable, the quality of health services, which are (tangibility, reliability, responsiveness,assurance, empathy), based on ready-made scales. A sample of leaders, administrators, and doctorsworking in these hospitals, amounting to (120) respondents, was selected for the purpose of answering thequestions related to the independent variable, strategic cognitive competence. As for the questions relatedto the dependent variable, the quality of health services, they were answered by a sample of clients ofthese hospitals, amounting to (120) respondents, in order to ensure the credibility of the answers. Anumber of statistical programs were used, such as (SPSS V.25, AMOS V.23). One of the most importantconclusions reached by the study is that the material aspects of health services, such as medical devicesand equipment, are considered good, but they need continuous improvement to keep pace with everythingnew in this field. The study concluded with a number of recommendations, the most important of whichwas the need to work on developing an integrated system to measure and analyze the level of patientsatisfaction with the nature of the health services provided.

The purpose of this study was to analyse the effect of brand image and price on customer loyalty of Mie Gacoan in Lippo. The method used was a questionnaire distributed to 100 respondents. The results of the analysis show that brand image is good for price and customer loyalty. This research recommends Mie Gacoan to maintain its brand image and consider an attractive pricing strategy.

One essential component of human life is education,resource development, and mathematics plays an essential role in developing logic and problem-solving skills among students. However, many elementary school students find mathematics to be difficult and boring, resulting in a lack of interest in the subject. One solution to enhance interest in learning is through the use of educational games. This study aims to analyze the role of educational games in improving elementary school students' interest in learning mathematics. The method employed is a literature review, collecting and analyzing related references. The findings suggest that the use of educational games can increase student motivation and learning outcomes by creating an enjoyable and interactive learning environment.

This study aims to analyze the influence of financial literacy, financial technology (fintech), and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) in Bandar Lampung City. Financial literacy is an important factor that allows MSMEs to understand financial products and services effectively. Meanwhile, fintech provides easy access to various financial services, which are expected to improve MSME operations. Financial inclusion, which involves accessibility of financial services for all levels of society, plays an important role in supporting the development of MSMEs.This type of research uses quantitative research with an ex-post-facto approach . The population of this study is MSME actors in Bandar Lampung City with a sample size of 106 MSME actors. The location of the study is in Bandar Lampung City. Data collection was carried out by distributing questionnaires. The validity of the instrument using the Person Product Moment correlation resulted in 53 items being declared valid. The reliability test of the instrument used Alpha Croncah ( ? > 0.60), the results showed that all variables were declared reliable. The prerequisites for the analysis were tested through normality, multicollinearity and heteroscedasticity tests. Data analysis using multiple linear regression was used to test the effect of independent variables simultaneously on the dependent variable.         The results of the study show that: (1) there is a positive and significant influence of financial literacy on the performance of MSMEs in Bandar Lampung City which is quite large, namely if every 1 unit increase in financial literacy can increase MSME performance by 0.528 units . (2) There is a positive and significant influence of the FinTech variable on the performance of MSMEs in Bandar Lampung City which is quite large, namely if every 1 unit increase in the adoption of financial technology has the potential to increase MSME performance by 0.518 units. (3) There is a positive and significant influence on the financial inclusion variable on the performance of MSMEs in Bandar Lampung City which is smaller, namely an increase of 0.204 units . (4) There is a simultaneous and positive influence of financial literacy, fintech, and financial inclusion on the performance of MSMEs in Bandar Lampung City at a confidence level of 99%.

Language is a communication system used by a group of people to convey thoughts, feelings, and information. Language can be in the form of speech, writing, or sign, and has a structure consisting of vocabulary, grammar, and phonology. Each language has unique characteristics that reflect the culture and history of the user community. The means of communication used by humans to interact, which consists of a system of symbols and sounds that are arbitrary and meaningful. The purpose of this research is to analyze the confixation process in the Madura language contained in the short story "Tèra' È Konco'na Alas" by Miftahur, a student of SMP Muhammadiyah 1 Jember. Language as an important means of communication for social interaction, has various aspects that need to be researched, including morphology. In this context, the suffix affixation becomes the main focus, where this process involves the addition of suffixes at the beginning and end of the base word, which is a combination of prefixes and suffixes. The use of suffixes in the Madura language is an important aspect that reflects the richness of language morphology. Research results show that suffixes in the Madura language have significant variations, such as suffixes that function to form verbs, nouns, and adjectives. This research uses a qualitative descriptive approach, which emphasizes more on the presentation of meaning, description, and explanation of data in relevant contexts. In the use of suffix in making short stories in Madura language.

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

Debt instruments, particularly those related to preferred and common stocks, play an important role in capital markets and corporate finance. One of the crucial elements that influence investment decisions and corporate policies is debt repayment provisions. Preferred stocks, with higher priority in terms of debt repayment, provide a sense of security for investors because they provide greater protection against the risk of loss. In contrast, common stocks, which have lower priority in debt repayment, offer higher potential returns but with greater risks. This article aims to explore the role of debt repayment provisions in common stocks through an in-depth literature review. The methodology used is a thematic and comparative analysis approach to the existing literature, focusing on the differences in debt repayment rights and their impact on investment decisions and corporate policies. The results show that debt repayment provisions have a significant impact on investment stability, where preferred stocks are more beneficial for conservative investors who prioritize security, while common stocks are more suitable for investors seeking potential returns for conservative investors who prioritize security, while common stocks are more suitable for investors seeking potential high returns despite greater risks. This conclusion provides an important contribution to understanding the dynamics of the capital market and helps investors and companies in designing better financial strategies. Further research is needed to explore the direct effect of debt repayment provisions on capital market performance and stock value in companies.
 

Fakta menunjukan setiap tempat pasti ada perbuatan melawan hukum. Khususnya para pejabat daerah yang melanggar asas transparasi dan akuntabilitas. Serta melanggar etika dan hukum, berpotensi merugikan masyarakat dan menciptakan ketidakpercayaan masyarakat terhadap instunsi pemerintah. Penegakan hukum harus tegas menangani tindak gratifikasi. Perbuatan melawan hukumnya yaitu gratifikasi masalah yang sering terjadi berupa memberikan hadiah untuk niat yang tidak baik. Penerima gratifikasi dapat dikenai sanksi pidana berdasarkan UU Tipikor serta menuntut pengembalian kerugian yang dialami negara. Pertanggungjawaban hukum bagi pejabat daerah yang menerima gratifikasi dalam pelayanan publik sanagt penting. Penelitian ini bertujuan untuk mengidentifikasi pertanggungjawaban pejabat daerah yang terlibat gratifikasi serta peran penegak hukum dalam meminimalisir adanya gratifikasi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (Actual Approve). Hasil penelitian menunjukkan gratifikasi sudah dianggap sebagai bentuk suap. Lemahnya pengawasan secara internal juga menjadi faktor utama gratifikasi terjadi. Pelanggaran seperti ini mengakibatkan prinsip good governance menjadi tercoreng. Dapat ditarik menjadi kesimpulan bahwa peraturan yang sudah ada terkait gratifikasi masih terdapat kelemahan atau celah yang dimanfaatkan pelaku. Reformasi hukum dan peningkatan kesadaran menjadi kunci untuk mencipatakan penegakan hukum yang lebih adil dan efektif. Dalam penelitian ini untuk mengatasi gratifikasi dalam pelayanan publik dengan memperkuat sitem pengawasan di setiap instansi pemerintah serta meningkatkan pelatihan bagi pejabat daerah mengenai hukum antikorupsi.

Pertumbuhan ekonomi negara juga dibantu oleh usaha mikro, kecil, dan menengah (UMKM). Penyerapan tenaga kerja adalah salah satu peran UMKM dalam meningkatkan ekonomi. Upaya untuk membangun UMKM menghadapi banyak tantangan, salah satunya adalah keterbatasan sumber daya keuangan dan informasi. Penelitian ini bertujuan untuk mengetahui kinerja usaha mikro, kecil dan menengah (UMKM) di Kecamatan Tanggetada Kabupaten Kolaka yang dipengaruhi oleh kualitas pelaporan keuangan. Dalam penelitian ini, responden berjumlah 36 UMKM, yang diperoleh melalui metode sampling bola salju. Analisis data yaitu regeresi linear berganda. Hasil pnelitian yaitu kualitas pelaporan keuangan mempengaruhi kinerja bisnis UMKM di Kecamatan Tanggetada Kabupaten Kolaka secara signifikan, dengan nilai t hitung 6,249 yang lebih besar dari nilai t tabel 1,691. Nilai signifikansi kurang dari 0,05 yaitu 0,000. Peneliti merekomendasikan bahwa pelaku UMKM harus meningkatkan kinerja bisnis mereka karena kinerja bisnis mereka akan berdampak besar pada pengembangan.

Tafsir al-Qurthubi dan al-Maraghi tentang "Multiple Burden Women" adalah topik yang menarik untuk melihat bagaimana dua ulama besar ini memaknai dan menafsirkan peran dan tanggung jawab perempuan dalam konteks sosial dan religius. Tafsir al-Qurthubi dan Tafsir al-Maraghi adalah dua tafsir Al-Qur'an yang signifikan yang digunakan dalam penelitian ini untuk menganalisis beban ganda yang dihadapi perempuan dalam masyarakat. Tafsir al-Qurthubi, yang menggunakan pendekatan tradisional, menekankan peran penting perempuan dalam keluarga, seperti mendidik anak dan menjaga rumah tangga. Ia mengakui bahwa banyak perempuan mengalami kesulitan ketika harus menyeimbangkan tanggung jawab rumah tangga dengan keinginan untuk melakukan kontribusi di luar rumah. Sebaliknya, Tafsir al-Maraghi menawarkan perspektif yang lebih kontemporer dan progresif. Al-Maraghi menekankan betapa pentingnya mempertahankan hak-hak perempuan dan mendukung keadilan gender. Ia percaya bahwa perempuan memiliki potensi besar untuk berperan aktif dalam masyarakat dalam berbagai bidang sosial dan ekonomi, bukan hanya sebagai pengurus rumah tangga. Dia percaya bahwa perubahan sosial dan dukungan masyarakat dapat membantu perempuan mengatasi dua tantangan yang mereka hadapi. Studi ini menunjukkan bahwa, dengan membandingkan kedua tafsir ini, ada perbedaan yang signifikan dalam cara masing-masing tafsir memahami dan menawarkan solusi untuk masalah yang dihadapi perempuan. Hasil penelitian ini juga memberikan wawasan yang berharga untuk membangun pendekatan yang lebih adil dan mendukung perempuan di era modern, serta memperkuat pemahaman tentang pentingnya peran perempuan dalam kehidupan sosial dan keluarga. Fokus penelitian ini adalah untuk mendapatkan pemahaman tentang perspektif al-Qurthubi tentang perempuan dalam kaitannya dengan ayat-ayat yang berkaitan dengan perempuan, khususnya tentang kedudukan dan hak perempuan yang dibahas dalam kitab tafsir al-Qurthubi.