Regional financial ratio analysis is important to see how the region can manage finances effectively and efficiently. The results of financial analysis in Blitar Regency for the years 2019-2023 show that the Regional Financial Dependency Ratio fluctuates, with a high average of 72%, indicating a significant dependence on the central government. The Regional Financial Freedom Ratio, although increased during the Covid-19 pandemic, remains low at an average of 24%, indicating a pattern of consultative relations with the central government. The Decentralization Degree Ratio is also low, averaging 12.99%, indicating a lack of regional capacity to generate their own income. The Tax Effectiveness Ratio shows a very effective performance with an average of 113%, indicating the realization of tax revenue exceeding the target. The ratio of Direct and Indirect Expenses shows less efficiency, with indirect expenses being more dominant. Overall, although the effectiveness of tax and capital expenditure shows positive results, financial dependence and the level of decentralization still require attention to improve the financial independence and efficiency of the Blitar Regency area.

This research examines the integration of Pancasila values ??in fatwas issued by the Indonesian Ulema Council (MUI) regarding Islamic law, with the aim of understanding how the country's basic principles are accommodated in religious decisions that have a broad influence on society. Considering that the MUI plays a significant role in providing legal and moral guidance for Muslims in Indonesia, the fatwas it issues not only reflect an understanding of Islamic law, but must also be in line with the normative framework of Pancasila. This research uses a qualitative approach with analysis of the texts of fatwas issued by the MUI in the last five years, as well as in-depth interviews with experts in Islamic law and Pancasila. The research results show that, although the MUI attempts to integrate Pancasila values, there are several challenges in implementing these values, especially related to issues involving religious pluralism, human rights and social justice. The integration of Pancasila in the MUI fatwa is not only important to maintain social harmony amidst Indonesia's diversity, but also to ensure that the application of Islamic law can contribute to inclusive and just national development. Therefore, the MUI is faced with the crucial task of continuing to develop a more contextual and inclusive approach in formulating fatwas, so that it not only fulfills the demands of sharia, but also supports the nation's ideals as mandated by Pancasila.

Penelitian ini bertujuan untuk merekonstruksi konsep bunga bank dalam perspektif hukum ekonomi Islam, dengan fokus pada pendekatan normatif dan implementasi di lembaga keuangan syariah. Bunga bank sering menjadi isu kontroversial dalam sistem keuangan Islam karena dianggap tidak sesuai dengan prinsip syariah. Artikel ini menawarkan model baru yang mampu meningkatkan inklusi keuangan melalui pengembangan produk keuangan syariah berbasis nilai-nilai Islam. Hasil penelitian menunjukkan bahwa rekonstruksi konsep bunga bank dapat memberikan solusi strategis untuk memperkuat daya saing lembaga keuangan syariah sekaligus mendukung tujuan inklusi keuangan global yang berkelanjutan.

Therefore, it is very important to develop and educate children so that children can improve their English skills and be able to understand English well. Reading is a basic skill that can help children to succeed in academic and non-academic fields in the future. The purpose of this study was to test the effectiveness of reading aloud in improving children's pre-reading ability, as well as applying the strategy of learning to read aloud in education in RA Darul Falah Ketanggen. In this study, the research uses pre experimental design research method in which the research will involve experimental groups and intervene at the time of research in the form of one group pretest post test design. The location of the study was conducted in Ra Darul Falah Ketanggen. Sampling using non-Probability Sampling with purposive sampling technique based on Yamane formula. The number of samples in the study was 28 respondents. Data collection is done by using questionnaires or questionnaires. The data were analyzed using Shapiro-Wilk normality test, t test, and N-Gain test. The results of statistical calculations using SPSS, show that reading aloud has an impact on the pre-reading ability of children aged 4-5 years with a black t value of 63.95 > t table 0.374. And read aloud effectively in improving children's pre-reading ability with N-Gain test results from this study is 77%. And there was an increase of 51.68 points in the posttest value compared to the pretest value.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

The widespread use of smartphones has given rise to the phenomenon of phubbing, where individuals prioritize their devices over face-to-face interactions. The purpose of this study is to explore phubbing as a communication ethics challenge and its impact on emotional well-being in personal relationships. The method used in this study is a literature review involving national and international indexed journals obtained through Google Scholar, Directory of Open Access Journals (DOAJ), and ERIC (Educational Resources Information Center), Taylor & Francis, Springer, Elsevier with a span of 2017-2024. The findings of this study reveal that phubing can have a negative impact on interpersonal relationships and individual psychological well-being. This behavior can damage communication, reduce the quality of personal relationships, and trigger psychological problems such as anxiety, depression, and feelings of loneliness. Therefore, interventions in guidance and counseling are needed to deal with phubbing more comprehensivel.

The learning material website of Indonesian language contained materials of Indonesian language course. This website was very useful for students as additional learning material. Therefore, this study aimed to investigate the components of website as Indonesian learning materials. This study was literature study with primary and secondary data sources. Result of study showed that website of Indonesian language contained the access of main menu, material menu, and media menu. It could be concluded that website of Indonesian language could be utilized as learning media for disabled students in compiling scientific works.

Penelitian ini dilatar belakangi oleh pemberian kewenangan yang cukup luas dengan pemberian hak dan kewajiban menyelenggarakan otonomi desa dalam kesatuan sistem penyelenggaraan pemerintahan desa. Dimana pemerintah desa harus memiliki kemampuan mengelola sumber daya manusia yang tersedia di Desa masing-masing dan khususnya di kecamatan Pringapus kabupaten semarang.Tujuan penelitian ini adalah untuk menguji pengaruh beban kerja, dukungan rekan kerja, dan kompetensi terhadap kinerja sumber daya manusia di Kecamatan Pringapus Kabupaten Semarang melalui stress kerja sebagai variabel intervening. Sampel 98 responden. Data yang digunakan adalah data primer dengan cara mengirimkan kuesioner kepada para perangkat desa di Kecamatan Pringapus. Pemilihan sampel menggunakan sampel total/sensus. Alat analisis penelitian ini menggunakan software SmartPLS V3.29.Hasil penelitian ini, menyatakan bahwa beban kerja dan kompetensi dapat mempengaruhi stress kerja. Namun dukungan rekan kerja tidak berpengaruh terhadap stress kerja. Selanjutnya, menyatakan bahwa beban kerja, dukungan rekan kerja kompetensi dan stress kerja dapat mempengaruhi kinerja pegawai di Kecamatan Pringapus Kabupaten Semarang. Pada uji pengaruh mediasi dalam penelitian ini menyatakan stress kerja mampu memediasi hubungan antara beban kerja dan kompetensi terhadap kinerja pegawai di Kecamatan Pringapus Kabupaten Semarang. Namun dalam penelitian ini stress kerja tidak mampu memediasi hubungan antara dukungan rekan kerja terhadap kinerja pegawai. Keterbatasan pada penelitian ini nilai adjusted r-square pada variabel mediasi stress kerja masih menyisakan nilai sebesar 20,1%. Agenda penelitian mendatang dapat mengeksplorasi variabel lain yang berpotensi mempengaruhi stress kerja sebagai mediasi terhadap kinerja pegawai.

Penelitian ini dilatarbelakangi oleh perilaku siswa kelas IV yang masih melakukan prokrastinasi akademik pada pembelajaran matematika. Perilaku tersebut jika dibiarkan dapat memberikan dampak buruk bagi siswa yang melakukannya. Oleh karena itu, prokrastinasi akademik perlu diminimalisir dengan penerapan regulasi diri dalam belajar. Akan tetapi, penerapan tersebut memerlukan bantuan guru di sekolah. Sehingga diperlukan upaya guru untuk meningkatkan regulasi diri siswa pada pembelajaran matematika. Penelitian ini bertujuan untuk mendeskripsikan dan menguraikan bentuk prokrastinasi akademik, regulasi diri yang dilakukan, serta upaya guru yang diterapkan kepada siswa dalam meningkatkan regulasi diri agar prokrastinasi akademik pada pembelajaran matematika dapat berkurang. Pendekatan yang digunakan adalah kualitatif dengan metode studi kasus. Teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Partisipan penelitian terdiri dari empat orang siswa, yang dikelompokkan menjadi siswa prokrastinator dan non prokrastinator, serta seorang guru wali kelas IV. Teknik analisis data yang digunakan adalah model Miles dan Huberman dengan empat tahapan, yaitu mengumpulkan, mereduksi, menyajikan, serta menarik kesimpulan dan verifikasi data. Hasil dari penelitian ini di antaranya: 1) bentuk prokrastinasi siswa prokrastinator termasuk ke dalam decisional procrastination, dengan ciri siswa lupa dengan tugas, tidak memahami pelajaran, dan tidak memiliki inisiatif bertanya; 2) regulasi diri yang dilakukan siswa prokrastinator masih belum maksimal dibandingkan dengan siswa non prokrastinator; dan 3) upaya yang dilakukan guru pada siswa prokrastinator maupun non prokrastinator sama, yaitu upaya pencegahan dengan melakukan asesmen diagnostik terlebih dahulu, kemudian diberikan motivasi, lalu upaya pengembangan dengan pemberian reward pada saat pengerjaan tugas berlangsung, serta upaya penyembuhan masalah selalu konsisten untuk memberikan motivasi kapanpun saat dibutuhkan.

This research aims to see how the social conditions of the community in Darupono Village are the problems experienced by the village community and how the solutions are carried out by KKN MIT UIN Walisosongo Semarang students in their service in the community. The method used in community service is an extension method in the form of education and training by KKN students to the Darupono Village Community. The result of the service carried out is that there are still children who experience stunting in Darupono Village, so efforts are needed to prevent and handle stunting in Darupono Village