Maximizing company values is the goal of every company, especially profit-oriented ones. High company value indicates good company performance and also shows that management is managed effectively, so that the higher the value of a company, the better it will have an image. The purpose of this study is to test the effect of profitability, liquidity and size on the value of the company with the capital structure as a moderator variable. The population in this study is all companies included in the Kompas 100 index for the 2016-2020 period with sampling techniques using the purposive sampling method and obtained as many as 57 issuers who became research samples.     The data analysis technique used in this study is descriptive statistical analysis using a panel data regression model with three equation models processed using Eviews. The results of the analysis that has been carried out illustrate that profitability proxied using ROE has a positive effect on the value of the company, while liquidity and size do not affect the value of the company. The value of the variable coefficient of interaction of profitability and capital structure is significant and positively marked so that the capital structure can strengthen the effect of profitability on the value of the company while the capital structure does not affect the relationship of liquidity to the value of the company. Keywords: Company Value, Profitability, liquidity size and capital structure

Character education is the mandate of the Pancasila and the 1945 Constitution, so that the government makes character development as one of the national development priority programs. There have been many concepts of character education offered in the world of education, but what concerns the author is Character Based Moral Education. This research is a documentary research study whose study focuses on the analysis or interpretation of written materials based on the context. The material is in the form of published notes, textbooks, newspapers, manuscripts, articles, and the like. The results showed that character-based character education leads to the creation of the character of students who are experts in worship, have moral values, namely morals to God, morals to both parents, morals to teachers, morals to others, to be good citizens, to do good citizenship good deeds for all humanity. This journal certainly has shortcomings, therefore constructive criticism and suggestions are expected for its perfection.

This study aims to determine the extent of the influence of the family environment on student learning outcomes in fiqh lessons at Mts Al-Khairaat Gorontalo. The research is quantitative with a population of 150 students, and strengthened by primary and secondary data sources, which are then analyzed using certain analytical instruments, while the results of the study show that the family environment is one of the factors that have an influence on student learning outcomes. The influence of the contribution of 35.4% to the student learning outcomes variable, while the other 64.6% is influenced by other factors outside the variables studied. So the findings of this study are in accordance with the mindset put forward in the conceptual framework in which a good family environment tends to have a positive effect, so that children's learning outcomes are good. Conversely, if the family environment is not good, a large trend will have a negative impact on student development.

This article aims to determine the feasibility of Arabic books to be used as a guide for the Madrasah Aliah education unit for class X students in understanding Arabic materials. The research method used is library research, namely collecting data and analyzing library sources. The results of the analysis show that most of the material which consists of 6 chapters and each chapter has four basic skills that must be mastered by students is suitable for use because it is in accordance with the objectives of Core Competence (KI) and Basic Competence (KD). In Chapters 1 to 4, conformity with Core Competencies (KI) and Basic Competencies (KD) is found in the four skills in Arabic, as for Chapter 5 and Chapter 6 conformity with the objectives of Core Competencies (KI) and Basic Competencies (KD) there are on three of the four skills in Arabic. Keywords: Review, Textbooks, Curriculum, Arabic.

No abstract