The purpose of establishing a business is to gain profit or profit that can be used for survival. Likewise with the Flower Bucket Business "Hellokadoku" Payabakung Village, Deli Serdang Regency . This study aims to determine the value or point of Break Even Point in this business. This analysis is one of the tools used by the company's management to be able to do this to help in knowing how much a certain level of sales is, so that the company does not make a profit and also does not experience a loss (break even). The type of research used in this study is descriptive research with quantitative. With this approach, the data source used is secondary data. Based on the results of the analysis, it can be seen that the BEP value of the Flower Bucket Business "Hellokadoku" in units of 24 pcs and if expressed in rupiah is Rp. 3,529,411.

The purpose of this study is to find out how the behavior of students at SD IT Al-Maqom in relation to gadgets. Along with technological advances, the use of gadgets has become an important aspect of daily life, even for students. This study uses quantitative methodology using direct regression method, involving 70 students as samples.Data were collected through the distribution of questionnaires that measure the influence of gadgets on the behavior of students.The results of the analysis show that the use of gadgets has a significant influence on the behavior of students of SD IT Al-maqom, with a level of influence of 76.3%.Although gadgets have a considerable impact, this study also realizes that other factors such as environment, parenting style, and genetic factors also influence the behavior of students, although these factors are not examined in this study.The conclusion is that gadgets have a significant influence on the behavior of students of SD IT Al-Maqom.
 

This study aims to evaluate the effectiveness of assistance in teaching Quran reading and writing as well as Pegon script at Taman Pendidikan Qur'an (TPQ) Al-Kautsar, Sumokembangsri Village. The assistance is designed to enhance students' skills in reading and writing the Quran, as well as in Pegon script, which is part of the local tradition. The method used in this community service program employs Participatory Rural Appraisal, involving field surveys and direct communication with the community. The results indicate that routine and structured assistance significantly improves students' abilities in reading the Quran and writing Pegon script. The program also positively impacts students' understanding and skills in effectively practicing both aspects. This community service program is expected to contribute to the development of better and more adaptive teaching methods at TPQ and strengthen the preservation of local culture through Pegon script writing.

Students have low confidence in PAI learning can be seen from the symptoms that look like hesitant while speaking in front of the class and silence when appointed Master to move forward in the front of the class. The confidence of manifests is comfortable in the environment where the individual is so that individuals feel confident of a step and decision he takes to achieve its expected goals. Confidence is necessary to students to create a good learning attitude so that it can achieve optimal learning achievement. To answer this, the Role Playing model is to complete it, the implementation of the Role Playing learning model in increasing confidence, with the goal to obtain information about the level and the extent to which the Role Playing learning model can increase confidence. For research methods, researchers use descriptive qualitative methods. Interviews, observation and documentation as data collection. And Miles and Hubberman techniques as the data analysis technique, with the procedure of analysis, with the procedure 1) data collection, 2) data reduction, 3) data presentation and 4) Verification of data, as well as data inspection techniques 1) credibitiasi, 2) Tranferability and 3) The dependability as the result of this research is a learning model of role playing can increase student confidence, on the other hand the dominant students are more understandable about the material taught, given the students of elementary school 1 tend to be active and expressive so it can be said the role playing model is very relevant to the students of elementary school class.
Islamic Education

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

This study aims to explore the impact of the Covid-19 pandemic on the literacy levels of Indonesian students, with a focus on changes in reading habits and the application of literacy in daily life. The methodology used in this research is a descriptive approach combining both quantitative and qualitative methods. Data were collected through questionnaires and interviews, which were analyzed to measure students' literacy interest levels and to understand their views on literacy. The results show that the pandemic has led to a significant decline in students' reading habits, caused by factors such as online learning, digital fatigue, limited access to reading materials, and increased use of social media. To address this, it is recommended to provide broader access to reading materials and create an environment that supports literacy, both at school and at home.

Drug interactions can occur when drugs are administered simultaneously with other drugs, both pharmacologically and clinically. This study aims to identify drug interactions that occur in prescriptions with patients experiencing endocrine system disorders for the period July 2024 at Hospital X, Bandung City. Endocrine disorders, involving hormonal dysfunction such as that of the thyroid, adrenals, or pancreas, can affect the pharmacokinetics and pharmacodynamics of drugs, thereby increasing the risk of interactions. This research method involved randomly collecting two prescriptions per day, with a total of 60 recipes analyzed. The results of the assessment showed that there were 15 potential drug interactions with a percentage of 25%, consisting of one minor interaction (6.67%), 15 moderate interactions (93.33%), and no major interactions were found.

This research aims to explore how implementing a project-based learning model can improve students' Indonesian language skills. With a more active and collaborative approach, it is hoped that students will not only master technical language skills, but can also apply them in a wider social and cultural context. This research aims to explore how implementing a project-based learning model can improve students' Indonesian language skills. With a more active and collaborative approach, it is hoped that students will not only master technical language skills, but can also apply them in a wider social and cultural context..This learning approach emphasizes students' active participation in designing, implementing, and presenting projects as a way to develop their knowledge and skills. The method used in this research is classroom action research (PTK) which is carried out in two cycles, each of which includes planning, implementation, and evaluation. The subjects in this research were fifth grade students at UPT SDN KADINGDING school year 2024/2025. The research results showed that the application of the project-based learning model was successful in improving students' Indonesian language skills, including speaking, writing, listening and reading skills. Students also show significant increases in motivation, creativity, and communication skills through the projects they undertake. Thus, the project-based learning model can be an effective choice for improving students' Indonesian language skills.

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.

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.