Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

This research aims to identify flexible and dynamic business strategies in adapting to market changes. The research method used is qualitative descriptive with a literature study approach to understand ideas and theories relevant to the research topic. The analysis employed is descriptive analysis, which analyzes the data by describing or presenting the information without attempting to draw broad conclusion or generalization. Furthermore, Flexible and dynamic competitive strategies allow companies to not only adapt to market changes, but also take advantage of these changes to increase intelligence and business efficiency. These constraints include changes in the market, which are often accelerating, and companies respond slowly to market changes, thereby reducing adaptation and competition. A flexible and dynamic competitive strategy in changing markets would demonstrate that companies were able to successfully adapt to market changes, increase their capacity and achieve business success. This research is expected to help society, especially businesses, to determine flexible and dynamic strategies to adapt to changes in a market

In the distribution of bankruptcy assets, sometimes there are creditors who are dissatisfied, giving rise to disputes. One of the disputes regarding the distribution of bankruptcy assets is the distribution of bankruptcy assets at PT. Paper Leces (Persero) which has been decided by Surabaya Commercial Court Decision Number 05/Pdt.Sus-Renvoi Procedure/PKPU/2014 PN. Commerce. Sby. Based on this, the researcher wants to analyze the decision and discuss the legal consequences. So this research is normative juridical research with a case approach, the research specifications are descriptive analytical. The data used is secondary data, which was taken by means of literature study and documentation study. The data was then analyzed qualitatively. The research results show that the Surabaya Commercial Court Decision Number 05/Pdt.Sus-Renvoi Procedure/PKPU/2014 PN. Commerce. Is correct, because in the distribution of bankruptcy assets PT. Paper Leces (Persero), the Curatorial Team provided Ex. Employees as Preferred Creditors are greater than PT. Perusahaan Pengelola Aset and PT. Waskita Karya as Separatist Creditors and Concurrent Creditors, so they have fulfilled the principles of justice as stated in the Preamble to Law Number. 37 of 2004 concerning Bankruptcy and PKPU. The legal consequences of this decision are that creditors must submit and accept the list of distributions made by the curator, the debtor is declared bankrupt with all the legal consequences, and the costs of the renvoi procedure are borne by the state.Abstrak Dalam pembagian harta pailit, kadang-kadang ada Kreditor yang tidak puas, sehingga menimbulkan sengketa. Salah satu sengketa pembagian harta pailit tersebut adalah pembagian harta pailit pada PT. Kertas Leces (persero) yang telah diputus dengan Putusan Pengadilan Niaga Surabaya Nomor 05/Pdt.Sus-Renvoi Prosedur/PKPU/2014 PN. Niaga. Sby. Berdasarkan hal tersebut, peneliti ingin menganalisis putusan tersebut dan membahas mengenai akibat hukumnya. Sehingga penelitian ini merupakan penelitian yuridis normatif dengan pendekatan kasus, spesifikasi penelitiannya deskriptif analitis. Data yang dipakai adalah data sekunder, yang diambil dengan cara studi pustaka dan studi dokumentasi. Data tersebut kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa Putusan Pengadilan Niaga Surabaya Nomor 05/Pdt.Sus-Renvoi Prosedur/PKPU/2014 PN. Niaga. sudah benar, karena dalam pembagian harta pailit PT. Kertas Leces (persero), Tim Kurator memberikan bagian Ex. Karyawan selaku Kreditor Preferen lebih besar dari PT.Perusahaan Pengelola Aset dan PT.Waskita Karya selaku Kreditor Separatis dan Kreditor Konkuren, sehingga telah memenuhi asas keadilan sebagaimana tertuang dalam Pembukaan Undang-Undang Nomor. 37 Tahun 2004 tentang Kepailitan dan PKPU. Akibat hukum dari putusan tersebut yaitu Kreditor harus tunduk dan menerima daftar pembagian yang telah dibuat oleh kurator, pihak Debitor dinyatakan pailit dengan segala akibat hukumnya, dan biaya renvoi prosedur ditanggung oleh negara.

Generation Z, which includes individuals born between the mid-1990s and the early 2010s, faces various significant social and economic challenges in the modern context. This journal explores key issues faced by Gen Z, including mental health, education costs, job market uncertainty, and social isolation. Additionally, the research identifies the impact of social media and changing social values on their well-being. Through in-depth analysis, this journal proposes a series of mitigation strategies, such as enhancing financial education, improving access to mental health services, and providing skills training relevant to industry needs. By focusing on implementable solutions, this journal aims to offer valuable insights for educators, policymakers, and society in supporting Generation Z in navigating the complex challenges of the digital era.

This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.

This research examines the causes of the lack of nutrients in red chili plants (Capsicum annuum L.) and how to properly maintain them. Using qualitative descriptive research methods, this study was conducted in Dahadano Botombawo Village, Hiliserangkai District, Nias Regency for 3 months. Research results show that deficiencies in key nutrients such as nitrogen, phosphorus, potassium, calcium and magnesium can cause various symptoms in chili plants, including stunted growth and reduced fruit quality. Factors such as environmental conditions, soil quality, pest and disease attacks, and inappropriate cultivation practices also contribute to delayed plant growth. Proper maintenance, including selecting quality seeds, good soil cultivation, appropriate fertilization, and integrated pest and disease control, is very important to increase the productivity of red chili plants.

Learning outcomes are a series of skills, knowledge, attitudes and values ??obtained by students in their thinking process during learning activities. This research aims to improve the learning outcomes of class X-4 students on opportunity material by applying the problem based learning model assisted by wordwall media. To see an increase in learning outcomes, classroom action research was carried out for two cycles using the method of observation and analysis of test results with research instruments in the form of pretest posttest questions in the 2023/2024 academic year. The subjects of this classroom action research were 34 students from class X-4 at SMA Negeri 9 Surabaya. The research results showed a consistent increase in learning outcomes over two cycles in the opportunity material. Before the action was taken there were 18 students who had not reached the KKM and only 16 students had completed it so the percentage of completion was 47.05% with an average learning outcome of 67.76. In the first cycle, the number of students who completed their learning outcomes reaching the KKM increased to 28 with a completion percentage of 82.35% and an average learning outcome of 78.23. In cycle II, the number of students whose learning outcomes achieved the KKM consistently increased so that there were 31 with a completion percentage of 91.17% and an average learning outcome of 89.54.

This study was conducted by looking at the low learning outcomes of class X-2 students at SMA Negeri 9 Surabaya in the previous material, namely SPLTV. This study was conducted with the aim of improving students' mathematics learning outcomes in the quadratic equation material by implementing a cooperative learning model of the team games tournament (TGT) type using the help of wordwall. This study is included in classroom action research which is carried out in two cycles. The subjects of the study used were 36 class X-2 students at SMA Negeri 9 Surabaya. The research data were obtained through pretest, observation, and posttest. The analysis data from the pretest and posttest results were in the form of quantitative data which would be used to determine the increase in student learning outcomes. While the analysis data from the observation results in the form of qualitative data were used as a guideline to improve and perfect learning activities from cycle I to cycle II. Based on the results of the study that has been carried out, it shows that implementing a cooperative learning model of the team games tournament (TGT) type using the help of wordwall on the quadratic equation material can improve the learning outcomes of class X-2 students at SMA Negeri 9 Surabaya. The classical completeness of the pretest cycle I was 44.4%. After the implementation of the TGT type cooperative learning model, there was an increase to 77.8% in the posttest of cycle I. In cycle II, it increased again to 94.6% with a classical completion target of 85%.

Bullying is a form of violence that occurs among children. Bullying is a form of violent behavior that involves the power to hurt an individual or a group verbally, physically, or psychologically. The impact experienced by bullying victims includes various mental health issues and physical health complaints. This research uses a phenomenological research method. This method is used to describe a person's experience of a phenomenon. Research results indicate that bullying remains a significant issue, particularly in verbal and physical forms. Therefore, the 18th KKN MIT team at post 109 UIN Walisongo Semarang held an anti-bullying socialization event focused on raising students' awareness about the negative impacts of bullying and providing an understanding of the importance of creating positive social relationships

The success of the learning process is highly desired in school education. One of the key factors in achieving success is the teacher's selection of appropriate methods for delivering the lesson material in class, which contributes to students' learning outcomes. In mathematics instruction, particularly on the topic of Statistics in class X-7 at SMA Negeri 9 Surabaya, the results have been unsatisfactory, with an average score of 59 for the 2023/2024 academic year. Therefore, improvement is needed through the implementation of the Team Assisted Individualization (TAI) cooperative learning model. The subjects of this study are students of class X-7 at SMA Negeri 9 Surabaya for the 2023/2024 academic year, consisting of 36 students. This study involves a mathematics teacher and an observer. The data collection tools used include formative tests, observation sheets for the teacher, students, and group discussion activities, as well as reflection questionnaires on the learning process. Based on the research findings, it can be concluded that the application of the TAI cooperative learning model can improve the learning outcomes of class X-7 students at SMA Negeri 9 Surabaya on the topic of Statistics. This study is expected to encourage teachers to implement the TAI cooperative learning model in Statistics to enhance students' learning outcomes in Mathematics.