This study examines Indonesia's pluralistic education strategy using qualitative research methods, including interviews, observation, and document examination, to collect data. Pluralistic education theory is applied as a theoretical framework. The research sites are three elementary schools in Riau Province, Indonesia, where students from different cultures gather to study. According to the study's findings, existing education policies provide the possibility for minority students to attend public schools. The Ministry of Education and Culture has allowed schools to make policies that reflect the cultural diversity of their students. The findings also show that the curriculum includes references to diverse cultures, that textbooks include lessons that encourage students to live in harmony with individuals from different cultures, and that many schools have created multilingual education programs. A closer examination of these practices reveals that what appears to be acceptance of cultural variation is part of pluralism. Multicultural materials that have been introduced into the autonomous curriculum have mainly been included. The curriculum maintains the established characteristics that identify Indonesian culture.

This research aims to implement the Penyengat Island area as a heritage-based international tourism area. Indonesia is well known as one of the largest numbers of historical tourisms in the world. The number of world tourism heritage sites continues to increase every day, Indonesia has diversity island that one of them has potential to developed as a tourism destination. Penyegat Island is one of potential island due the preservation of customs and moral values that have a historical heritage in Penyengat Island can be promoted by procedures based on international heritage. This paper uses descriptive qualitative methods with data collection techniques through library research with an empirical study approach. The results showed that the phenomenon of urbanization associated with globalization factors make the natural physical structure in the Penyengat Island area less noticed, even though Penyengat Island is a typical area because it has sublime value and culture that can be used as a unique tourism object or destination without eliminating historical value so that Penyengat Island can become one of Indonesia's flagship tourism products in Internasional community based on Heritage Tourism.

The purpose of this study was to determine the level of dividend policy analysis proxied by the Dividend Payout Ratio (DPR) and debt policy proxied by the Debt To Equity Ratio (DER). This study uses a sample of manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange (IDX) for 2020-2021. The type of data used in this research is secondary data. Data analysis was performed by analyzing financial ratios, namely the Dividend Payout Ratio and the Debt To Equity Ratio. The results of this study indicate that: 1). Dividend policy in review from the ratio of market prospects as measured by the DPR's Dividend Payout Ratio, it can be seen that the company's ability to pay dividends is stable. Meanwhile 2). The company's debt policy in terms of the solvency ratio (Leverage/coverage) as measured by the Debt To Equity Ratio (DER) for 2020-2021 can be categorized as high with a low.

This study aims to test whether the variables Liquidity (CR), Solvency (DAR), and Profitability (ROA) have an influence on Profit Changes at PT. Indofood Sukses Makmur Tbk. The population in this study is all financial report data of PT. Indofood Sukses Makmur Tbk for the 2014-2021 period in each quarter, while the samples in this study are statements of financial position and profit/loss reports. The documentation technique is the data collection technique used. The collected data were analyzed using financial ratios which were then entered into the multiple linear regression equation. Based on the results of this analysis, it can be seen that partially the current ratio and debt to assets ratio do not have a significant effect on changes in earnings. These results are inconsistent with (H1) and (H2) which say the current ratio and debt to asset ratio partially have an influence on changes in earnings. It is also known that partially the return on assets has a significant effect on changes in earnings. These results are in accordance with (H3) which says return on assets has an influence on changes in earnings. From the results of this analysis it can also be seen that simultaneously the current ratio, debt to assets ratio, and return on assets do not have a significant effect on changes in earnings. This result is inconsistent with (H4) which states that the current ratio, debt to asset ratio, and return on assets simultaneously have an influence on changes in earnings.

Analysis of Company Bankruptcy Potential at PT. Gowa Makassar Tourism Development TBK. Thesis. Department of Management, Faculty of Economics and Business. Makassar public university. Supervised by Mr. Muhammad Ilham Wardhana Haeruddin and Mr. Nurman. This study aims to determine the potential for corporate bankruptcy at PT. Gowa Makassar Tourism Development Tbk Period 2017 to 2021. The type of research used is quantitative descriptive. The population in this study is the financial statements of PT. Gowa Makassar Tourism Development Tbk. The sample of this research is the income statement and balance sheet from the financial statements of PT. Gowa Makassar Tourism Development Tbk. 2017 to 2021. The data collection technique used is Documentation. Data analysis techniques are used to assess, identify, and explain the possibility of bankruptcy. The results of this study indicate the analysis of the level of bankruptcy of the modified Altman Z-score model of PT. Gowa Makassar Tourism Development TBK. the 2017-2021 period is categorized as being in good health or not bankrupt.