The primary measure of Bank Syariah Indonesia's success in its mission to compete on a worldwide scale is the company's performance.  Credibility and public curiosity are piqued by good performance.  Customers are more likely to have faith in a bank with a high Return On Assets (ROA), which measures how profitable the institution is.  In order to determine what factors affect ROA, this research will look at the following ratios: Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR).  This study makes use of secondary data culled from Bank Syariah Indonesia's quarterly financial reports covering the years 2018–2023.  Multiple liear regression was used to carry out the study.  According to the findings, ROA is considerably impacted by CAR, BOPO, NPF, and FDR all at once.  Partially, however, CAR and FDR do not affect ROA much, although BOPO and NPF do.  

This study aims to analyze the impact of online learning on students' learning independence at the secondary school level. The research is motivated by the significant shift in the education system due to the pandemic, which required students to adapt to technology-based distance learning. A descriptive qualitative approach was employed, utilizing data collection techniques such as observation, interviews, and documentation, supported by quantitative questionnaires from previous studies. The findings indicate that online learning has both positive and negative effects on students' learning independence. Positive impacts include increased student responsibility in completing assignments, ease of accessing learning materials anytime and anywhere, and enhanced parental involvement in supporting their children's learning at home. However, negative effects were also identified, such as students' tendency to engage excessively in gaming, reduced effectiveness of the learning process, and delays in task submission due to workload accumulation. Regression analysis results show a significant influence between online learning and learning independence, although the effect is moderate to low in some cases. Factors such as learning motivation, self-efficacy, and the support of the online learning environment play crucial roles in shaping student independence. The study recommends collaboration among government, schools, teachers, parents, and the wider community to improve the quality and quantity of online learning facilities, as well as more varied learning strategies to optimally support the development of students' learning independence.

This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.

The Center for Teaching and Learning Activities (PKBM) is one of the non-formal educational institutions that has a strategic role in improving the quality of human resources through various learning programs. PKBM provides a variety of educational services such as equality education, skills training, and various kinds of community empowerment programs. For sustainability and effectiveness, the program is highly dependent on effective and efficient financing management.  The purpose of the study is to describe the characteristics of sources and Revenue Budget Plans (RAP) in PKBM Karya Bhakti Punung, to describe the characteristics of financial realization and accountability in PKBM Karya Bhakti Punung. The method used in this study is data description with an ethnographic approach. Data collection used interview techniques with selected resource persons. The results obtained from this study are known if the sources of funds contained in PKBM Karya Bhakti are obtained from the government, namely from the Director General of PNFI (Indonesia Non-Formal Education), the East Java Provincial Education Office, and the Pacitan Regency Education Office, in addition to that the sources of funds are obtained from independent or independent institutions and businesses from PKBM itself.  By diversifying funding sources and optimizing the use of funds, PKBM can reduce dependence on one source of funding, thereby increasing operational stability and financial sustainability. Good management also allows greater access to resources, which can be used to improve the quality of education and services, as well as develop more relevant and innovative programs and curricula. The active participation of the community in the financing management process will strengthen the relationship between PKBM and its community, as well as encourage greater support. Seeing this, additional funds are needed for PKBM so that educational activities can run as well as possible.

This study aims to (1) analyze the skills of class VIII students of GKPS 3 Pematangsiantar Private Middle School in compiling explanatory texts before the implementation of the RAFT strategy. (2) Analyze the skills of class VIII students of GKPS 3 Pematangsiantar Private Middle School in compiling explanatory texts after the implementation of the strategy. (3) Analyze the impact of the RAFT learning strategy on the skills of compiling explanatory texts of class VIII students of GKPS 3 Pematangsiantar Private Middle School. The population in this study were class VIII students of GKPS 3 Pematangsiantar Private Middle School, namely class I with 26 students and class II with 27 students. The method used in this study was a two-group posttest design. Analysis assumption tests, normality tests and hypothesis tests were used in data analysis. The results of the study in the control class reached an average of 69.5 and were included in the "sufficient" category. The results of the study obtained with the RAFT strategy were 86.03 and were included in the "very good" category. Through the hypothesis test, namely tituing>ttable, namely 7.109>1.67528, it can be concluded that there is a significant influence of the use of the RAFT strategy on the ability to write explanatory texts of Class VIII students of SMP Swasta GKPS 3 Pematangsiantar.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

Neuropati diabetika merupakan komplikasi serius pada penyandang diabetes melitus (DM) yang dapat menyebabkan kecacatan akibat ulserasi, amputasi, dan gangguan mobilitas. Skrining dini sangat penting untuk mendeteksi neuropati lebih awal dan mencegah komplikasi. Namun, masih banyak kasus neuropati diabetika yang tidak terdeteksi di Jayapura. Penelitian ini menggunakan desain deskriptif dengan pendekatan survei analitik. Responden adalah penyandang DM tipe 2 di RSUD Jayapura, RS Dian Harapan, PKM Abepura dan PKM Kotaraja.  yang dipilih secara purposive sampling. Deteksi dini neuropati dilakukan menggunakan Michigan Neuropathy Screening Instrument (MNSI), Ipswich Touch Test (IpTT), dan Monofilament Test. Data dianalisis secara univariat dan bivariat menggunakan perangkat lunak statistik sederhana. Dari 91 responden yang diperiksa, sebagian besar mengalami gejala neuropati perifer yang meliputi kram otot, kelemahan, rasa tertusuk dan terbakar, nyeri seperti terbakar, serta kulit kering dan pecah-pecah. Hanya 24 responden yang sebelumnya telah diinformasikan oleh dokter mengenai neuropati diabetika. Pada Monofilament Test, hampir setengah dari responden tidak merasakan sentuhan pada beberapa titik, menunjukkan neuropati perifer. Skrining IpTT mengidentifikasi 75 responden mengalami neuropati, dengan beberapa di antaranya tidak dapat merasakan hingga enam sentuhan. Penelitian ini menunjukkan tingginya prevalensi neuropati perifer pada penyandang DM tipe 2 di Jayapura, yang sebagian besar belum terdeteksi sebelumnya. Skrining dini dengan MNSI, IpTT, dan Monofilament Test efektif dalam mengidentifikasi neuropati diabetika, sehingga dapat membantu intervensi lebih awal untuk mencegah komplikasi lebih lanjut.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi standar proses kurikulum merdeka pada pembelajaran IPS dilaksanakan, selain itu juga untuk mengetahui hambatan apa yang dialami oleh guru IPS dalam implementasi standar proses kurikulum merdeka beserta solusinya. Penelitian ini menggunakan metode deskriptif kualitatif. Objek penelitian meliputi guru mata pelajaran IPS kelas VII di SMP Negeri 22 Semarang. Metode pengumpulan data berupa metode observasi, wawancara, dan dokumentasi. Teknik analisis data berupa pengumpulan data, penyajian data, reduksi data lalu penarikan kesimpulan. Hasil penelitian menunjukkan bahwasannya implementasi standar proses kurikulum merdeka di SMP Negeri 22 Semarang sudah berjalan sesuai dengan kebijakan yang ada, hanya saja dalam prosesnya muncul berbagai hambatan seperti, belum beradaptasinya guru dalam pelaksanaan standar proses kurikulum merdeka, kurangnya pemahaman dan kesiapan guru, kurangnya sumber daya, serta evaluasi dan penilaian. 
The aim of this research is to find out how the implementation of the independent curriculum process standards in social studies learning is carried out, apart from that, it is also to find out what obstacles are experienced by social studies teachers in implementing the independent curriculum process standards and their solutions. This study used descriptive qualitative method. The research objects included class VII social studies teachers at SMP Negeri 22 Semarang. Data collection methods include observation, interviews and documentation methods. Data analysis techniques include data collection, data presentation, data reduction and then drawing conclusions. The results of the research show that the implementation of the independent curriculum process standards at SMP Negeri 22 Semarang has been running in accordance with existing policies, however, in the process various obstacles have arisen such as teachers not yet adapting to implementing the independent curriculum process standards, lack of understanding and readiness of teachers, lack of resources. , as well as evaluation and assessment.

This study aims to: (1) describe the level of creativity in Grade X students at SMKS Muhammadiyah Bungoro, (2) examine the implementation of the Project-Based Learning (PBL) model in the classroom, and (3) analyze the improvement in students’ collaborative skills through PBL. The research employs a Classroom Action Research (CAR) method conducted in two cycles, each consisting of planning, action implementation, observation, and reflection. The study involved 25 Grade X students at SMKS Muhammadiyah Bungoro. Data collection techniques included observation, documentation, and interviews, with qualitative data analysis presented in percentage form. The findings indicate that: (1) students' creativity was initially low based on preliminary observations, (2) the implementation of PBL in the IPAS subject significantly enhanced students' creativity, showing improvement in all measured indicators, and (3) the PBL model also improved students' collaborative skills, increasing from 48% in the pre-cycle to 53.85% in Cycle I and 83.65% in Cycle II, surpassing the expected 80% threshold in the "collaborative" category. These findings highlight the effectiveness of PBL in fostering creativity and collaboration among students.

Postpartum is the period that begins after the birth of the placenta and ends when the bladder returns to its original state before pregnancy, which lasts for 6-40 days. The length of the postpartum period is ± 6 – 8 weeks. The postpartum period begins after the birth of the placenta and ends when the uterine organs return to their pre-pregnancy state, which lasts approximately 6 weeks. The aim is to determine the relationship between family support and adaptation to psychological changes in postpartum mothers. Research Method uses a quantitative approach with correlation methods and a cross sectional approach. The sampling technique was purposive sampling technique, the number of respondents was 35 respondents. The research location was at the Romana Tanjung Anom Clinic which was carried out from January 5 to March 30 2024. Data analysis using Chi Square. The result was that 74.3% of 26 respondents were in the category of supporting postpartum mothers. Univariate Analysis of Adaptation to Psychological Changes in Pregnant Women found that the majority of postpartum mothers were in the positive psychological adaptation category with 27 respondents or 77.1%. Bivariate analysis obtained a p-value of 0.000. The conclusion is that there is a relationship between family support and adaptation to psychological changes in postpartum mothers.