This study aims to compare the performance of PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk. The focus of the research is the analysis of financial and operational performance to provide an in-depth understanding of the companies' competitiveness and efficiency within their respective sectors. The study employs a quantitative method with a descriptive-comparative approach. Secondary data were collected from the annual financial reports of each company over a specific period. The analysis was conducted using key financial ratios such as Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR). Additionally, an operational performance trend analysis was performed to understand the comparative effectiveness of the companies in resource management. The results of the analysis indicate significant differences in financial performance between companies operating in the healthcare sector (PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk) and those in the building materials sector (PT Indocement Tunggal Prakarsa Tbk). Companies in the healthcare sector tend to have higher profitability ratios compared to those in the building materials sector, although there are variations in debt and asset management efficiency. These performance differences can be attributed to underlying industry factors such as market demand, levels of innovation, and government policies. Companies in the healthcare sector benefit from growth driven by increasing public demand for healthcare services. In contrast, the building materials sector is more vulnerable to economic fluctuations and infrastructure investments. This study concludes that industry sectors and business models have a significant impact on companies' financial performance. Healthcare sector companies demonstrate more stable and promising performance compared to the building materials sector. This study is expected to provide insights for investors in selecting suitable investment portfolios.

This study examines the issue of distributing inheritance rights in the context of religious differences among heirs, which is often a complex issue in Islamic law. In traditional fiqh, heirs of different religions are generally not entitled to receive a share of a Muslim's estate. However, the maqashid shari'ah approach, which focuses on the purpose and wisdom of shari'ah, opens up opportunities to reinterpret such rules in light of the principles of justice, beneficence and family harmony. This study aims to analyze how maqashid shari'ah can be applied to provide a solution to the issue of inheritance rights for heirs of different religions. Using normative research methods, this study identifies the relevance of maqashid shari'ah in maintaining social stability, avoiding conflict, and ensuring family welfare. One of the approaches discussed is the application of mandatory wills as a mechanism to provide financial rights to non-Muslim heirs without violating the basic principles of shari'ah. The results show that maqashid shari'ah offers flexibility in addressing contemporary challenges, including the issue of interfaith inheritance. This approach not only emphasizes the importance of maintaining family relationships, but also creates a balance between normative justice and the practical needs of modern society.Thus,maqashid shari'ah becomes a relevant framework to answer inheritance issues in the context of religious differences.
 

Siomay is one of the types of dim sum that is widely found in the Indonesian food industry, with siomay skin as one of the main components to be an attraction on the outside of siomay. In general, siomay skin consists of wheat flour, water, salt, and tapioca.  In this study, there is an innovation in siomay skin, namely by adding  clover puree in the manufacture of siomay skin. The purpose of this study is to determine the organoleptic quality of siomay skin with the addition of clover leaf puree, nutritional content in siomay skin, and selling price per siomay seed. This type of research is an experiment with the addition of clover leaf puree of 20 g, 30 g, and 40 g, respectively. The collection of organoleptic test data was carried out by observation methods by 30 trained and semi-trained panelists. Organoleptic test data analysis using a single anova test. The results of the addition of clover leaf puree in the manufacture of siomay skin have a real effect on the color and texture of siomay skin, the best results on siomay skin with the addition of clover leaf puree in the amount of 30 grams, the nutritional content of siomay skin with the addition of clover leaf puree is protein 11.05%, antioxidants 98.65 mg, water 33.80%, crude fiber 4.08% and the selling price of one siomay seed is known to be Rp. 3,500.

The oil and gas sector, particularly the upstream segment involving exploration and production, plays a crucial role in contributing to Indonesia's economy. Indramayu Province, being one of the country’s oil and gas-producing areas, also experiences both direct and indirect effects from upstream oil and gas operations. This study aims to assess the influence of upstream oil and gas activities on the local economy in Indramayu Province. The research employs both qualitative and quantitative methods, incorporating secondary data analysis and interviews with relevant stakeholders. Findings indicate that upstream oil and gas operations have a substantial impact on the regional economy, notably through job creation, improved income levels, and effects on other economic sectors. However, challenges remain regarding the sustainability of natural resources and the need to better optimize the benefits for local communities. Keywords: Upstream Oil and Gas Operations, Local Economy, Indramayu Province, Economic Impact, Resource Sustainability, High-quality Oil

Welfare is crucial in the economy, indicating that people are able to meet their basic needs, such as food and clothing. Moreover, the existence of micro, small, and medium enterprises (MSMEs) greatly supports the achievement of this welfare by providing economic opportunities that help people access their living needs. The purpose of this study is to determine the role of micro, small, and medium enterprises (MSMEs) in improving community welfare. The research method used is descriptive qualitative using a literature study approach supported by secondary data. The results of this study reviewed from an economic aspect state that Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving community welfare. The greater the welfare, the better the country's economic growth and development. In addition, there is legal support through various regulations designed to support the development of MSMEs and realize community welfare.

The discussion method is an effective learning strategy for enhancing student engagement in the learning process. In this process, the teacher's role is crucial in creating an environment that supports active interaction and collaboration among students. This study identifies several key roles of the teacher in the discussion method, including being a facilitator, topic organizer, process guide, and feedback provider. The research findings indicate that teachers who actively facilitate discussions can increase student participation, develop critical thinking skills, and create a positive learning atmosphere. By effectively applying the discussion method, teachers can maximize students' potential in achieving the desired learning objectives.
 
 

This study was conducted at the Population and Civil Registration Office of Wajo Regency. The research aims to assess public satisfaction with the public services provided by the Population and Civil Registration Office of Wajo Regency using a descriptive method with a qualitative approach. Public satisfaction, based on indicators such as service procedures, service requirements, service speed, and service fairness, has not been fully met. This conclusion was derived from observations, document analysis, and interviews with informants, including the Head of the Population and Civil Registration Office of Wajo Regency, the Secretary of the Population and Civil Registration Office of Wajo Regency, and key community members who use the services of the office. Recommendations suggest that the Population and Civil Registration Office of Wajo Regency should maintain and further optimize all indicators of satisfaction to enhance public service quality.

Indonesia's positive legal system is not in line with Jinayah's thoughts of accountability. Criminal responsibility according to Islamic criminal law is based on the awareness and intention of the perpetrator (mens rea) and proof of unlawful actions (actus reus), which is in line with sharia principles. The aim of this research is to study how the concept of Islamic criminal responsibility can be applied to Indonesian law by considering the principles of justice, humanity and uniformity in accordance with the country's constitution. The research method used is normative, by looking at various laws in Indonesia and reading literature about Islamic criminal law and its implementation in countries with Islamic law. The research results show that, although there are fundamental differences between Islamic law and Indonesian positive law, several elements of the concept of Islamic criminal responsibility can be exploited, especially in cases containing certain crimes such as qisas, diyat, and ta'zir. By considering Pancasila as the philosophical foundation of the state, these elements can be exploited. It is hoped that this implementation will help strengthen the national legal system by providing space for the religious values ??that live within it

At the management theory lutter gulick advanced, that budgeting is the central part of management. The program will pass premeditated when the funding is sufficient to finance the program. Including the principal's needs program. Unfortunately, though, the school principal's needs are rarely given a clear signal, and if they are realized, others like the mark up of the budget may arise. Such issues require resolution so that there is no swelling in the budgetary process, to which this inscription appears. As for the research methods used in this study are qualitative research methods, to be exact library research. With a documentary data collection technique and data analysis analysis of content analysis. His research was a projection of the principal's needs essential to the quality of education. This need has to adjust the dynamic growth of schools and policies. The main challenges include a lack of a competent headmaster, an unstandardized recruiting process, anda difficult mapping of needs in the area. Effective solutions include sustained training, instructional leadership, and stakeholder collaboration.
 

Education is an essential component in an individual’s life which plays a role in providing self-development, determining the future, and forming national identity. In the educational process, reading skills are an important aspect because reading is the key to gaining knowledge. A high interest in reading will encourage students to learn independently and broaden their horizons. However, interest in reading is often influenced by internal factors such as understanding the benefits of reading, and external factors such as the social environment and the availability of learning media.  Games Book-based learning media is one solution to increase students’ reading interest. This media combines game elements with learning, creating an interactive and fun learning atmosphere. Games Books are also able to stimulate creativity, increase learning motivation, and support collaborative learning. In its implementation, this media is designed to attract students’ attention with educational games such as mazes, puzzles, puzzles and other games. As a result, the use of this media has proven to be effective in increasing students’ reading interest. This research aims to explore the potential of using Games Books in increasing students’ reading interest, especially at the elementary school level. With a creative educational approach, it is hoped that this media can make a positive contribution to the learning process, support the achievement of educational goals, and create meaningful learning experiences.