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Pertumbuhan laba adalah peningkatan presentase keuntungan bisnis. Perubahan profit yang baik menunjukan bahwa keadaan keuangan perusahaan baik, serta meningkatkan nilai perusahaan. Kinerja perusahaan dapat membaik seiring meningkatnya profit perusahaan. Penelitian ini memiliki maksud untuk memahami hal apa yang mempengaruhi Debt to Equity Ratio (DER)  dan Total Asset Turnover (TATO) Terhadap Pertumbuhan Laba suatu perusahaan. Penelitian ini memakai Solvabilitas (DER), Aktivitas (TATO), terhadap Pertumbuhan laba Sampelyang digunakan yaitu 11 tahun mulai dari tahun 2012-2022. Penentuan sampel memakai teknik purposive sampling. Teknik analisis yang dipakai ialah Uji asumsi klasik (Uji normalitas, Uji Multikolinearitas, Uji Heterokedastitas, Uji autokerasi), Regresi linear berganda (Koefisien Korelasi, Koefisien Determinasi ) Uji hipotesis ( Uji T dan Uji F ). Hasil observasi menerangkan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Pertumbuhan Laba PT Kereta Api Indonesia (Persero) Total Asset Turnover tidak berpengaruh signifikan terhadap Pertumbuhan Laba PT Kereta Api Indonesia (Persero). Debt to Equity Ratio dan Total Asset Turnover secara simultan tidak berpengaruh signifikan terhadap Pertumbuhan Laba PT Kereta Api Indonesia (Persero)

Penelitian ini untuk menganalisis pengaruh insentif, non finansial – reward dan disiplin kerja terhadap motivasi kerja salesperson toko candi elektronik 310 Surakarta. Hipotesis yang diajukan dalam penelitian ini, yaitu H1 : diduga intensif berpengaruh terhadap motivasi kerja, H2 : diduga non finansial - reward berpengaruh terhadap motivasi kerja, H3 : diduga disiplin kerja berpengaruh terhadap motivasi kerja, dan H4 : diduga insentif, non finansial - reward, dan disiplin kerja secara simultan berpengaruh terhadap motivasi kerja. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan observasi, wawancara dan angket kuesioner, yang bertujuan untuk memberikan penjelasan. Penelitian survei merupakan penelitian yang mengambil sampel dari suatu populasi dan menggunakan kuesioner sebagai alat pengumpulan yang pokok. Pengambilan sampel menggunakan teknik total sampling atau sensus yaitu teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Penelitian melibatkan sebanyak 34 orang karyawan sebagai responden, data dianalisis dengan model regresi linear berganda dengan menggunakan aplikasi SPSS v26. Hasil analisa data menunjukkan bahwa nilai Thitung variabel Insentif sebesar 4,217, variabel Non Finansial - Reward sebesar 2,955 dan Disiplin Kerja sebesar 3,638. Sedangkan untuk nilai ttabel sebesar 2,042. Dari hasil penelitian tersebut dapat disimpulkan bahwa insentif, non finansial – reward dan disiplin kerja secara parsial dan simultan berpengaruh terhadap motivasi kerja Toko Candi Elektronik 310 Surakarta.

Penelitian ini bertujuan mendeskripsikan upaya pengembangan sumber daya manusia dalam meningkatkan kualitas pelayanan publik di Dinas Perpustakaan dan Kearsipan Provinsi Kalimantan Timur menggunakan metode kualitatif deskriptif melalui pengumpulan data, observasi, wawancara, dan dokumentasi. Narasumber meliputi Kepala Bagian Dinas dan staf terkait. Penelitian yang dilaksanakan di Samarinda ini menerapkan teknik analisis data interaktif meliputi reduksi data, display data, dan verifikasi. Hasil penelitian menunjukkan bahwa kebijakan pengembangan sumber daya manusia di Dinas Perpustakaan dan Kearsipan belum memenuhi standar yang diharapkan, dengan kekurangan dalam pengambilan keputusan kebijakan, pembinaan, pengembangan, promosi, dan optimalisasi pengembangan koleksi. Motivasi dari pimpinan kepada staf perpustakaan serta pelatihan, pendidikan, dan pengalaman kerja yang memadai sangat diperlukan untuk mengembangkan pustakawan berkualitas. Penelitian ini menyarankan agar kebijakan pengembangan sumber daya manusia lebih memperhatikan aspek-aspek yang mendukung kesuksesan, seperti melengkapi perpustakaan dengan teknologi yang dapat meningkatkan kinerja pustakawan dan menghasilkan karya-karya terbaik.

UMKM merupakan kegiatan usaha yang mampu memperluas dan memberikan peluang bagi masyarakat untuk pemerataan dan peningkatan pendapatan, mendorong pertumbuhan ekonomi, yang berperan dalam mewujudkan stabilatas nasional. Peran serta pemerintah daerah melalui Dinas Koperasi, Usaha Kecil, Menengah dan Perdagangan (DKUKMP) Kota Bontang dalam pemberdayaan diharapkan dapat memperluas lapangan kerja, meningkatkan pendapatan masyarakat serta bisa lebih banyak menyerap tenaga kerja. UMKM diharapkan semakin berperan dalam menekan angka pengangguran. Tujuan penelitian ini untuk mengetahui implementasi pemberdayaan UMKM dalam rangka peningkatan perekonomian di Kota Bontang. Peneliti menggunakan metode pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pemerintah Kota Bontang melalui DKUKMP telah memberikan dukungan dalam program pemberdayaan UMKM dan terjadi peningkatan dari tahun 2019 sampai dengan tahun 2023.

This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.      

Pemerintah merencanakan pemindahan ibu kota negara (IKN) ke Kalimantan Timur, yang telah disepakati oleh DPR RI pada awal 2022. Meskipun terdapat lebih dari enam pertimbangan utama, alasan ini belum cukup untuk menggerakkan IKN dari DKI Jakarta ke Kalimantan Timur. Penelitian ini mengevaluasi kebijakan publik terkait pemindahan IKN menggunakan pendekatan deskriptif kualitatif, menganalisis substansi dan implementasi kebijakan, serta meneliti tanggapan para pemangku kepentingan. Proses ini menyoroti pro dan kontra dalam persiapan, pembiayaan, dan dampak ekonomi serta sosial-ekologis dari pemindahan ini, sambil membandingkannya dengan pengalaman negara lain. Penelitian ini mengelompokkan faktor pendorong dan penghambat dalam pemindahan IKN, yang memiliki potensi strategis untuk transformasi ekonomi namun harus mempertimbangkan aspek sosiologis dan geografis. Media sosial, khususnya Twitter, berperan penting dalam membentuk opini publik mengenai perencanaan pemindahan IKN. Penelitian yang dilakukan dari Maret hingga Mei 2022 ini menggunakan metode deskriptif kualitatif dengan studi pustaka dan analisis data melalui aplikasi Nvivo 12 Plus, menemukan bahwa teori agenda setting mempengaruhi opini publik di Twitter terkait pemindahan IKN.

This article discusses the meaning of marriage as a holy covenant from the perspective of the New Testament, particularly for Christian couples who have not been blessed with children. This study employs a qualitative method through literature review of the Bible, theological books, and relevant scientific sources. The findings show that, in Christian teaching, the value of marriage is not solely determined by the presence of children, but rather by unity, love, and commitment centered on Christ. Marriage is seen as a reflection of the relationship between Christ and His church, requiring faithfulness and perseverance in facing life’s challenges, including the struggle of childlessness. New Testament theological principles provide comfort and strength for couples to remain faithful in marriage, and emphasize the importance of building a family that reflects God’s love and truth, regardless of having children.

This study aims to provide a new understanding for people who are interested in the parousia of Christ as the resurrection of man. The location of this study was at the GKPI Jemaat Khusus Pandumaan, and used a mixed method, namely quantitative, distributing questionnaires to randomly selected respondents, and qualitative, interviewing people who were considered qualified by the researcher. It is interesting that the congregation of the GKPI Jemaat Khusus Pandumaan believes that the parousia of Christ will occur but they do not understand what its function is for them, both between the relationship between the parousia of Christ and the resurrection of man from the dead in the future. Referring to a conclusion, the Parousia of Christ is a resurrection for man because after man dies the flesh and spirit are separated and then the spirit stops until the parousia takes place, then the dead man is resurrected. So to every local church, especially the pastor who functions as the leader of the church, to study this teaching more deeply so that church members know the meaning and purpose of the parousia of Christ.

Banana blossoms are a part of banana plants (Musa paradisiaca) that are often underutilized and considered agricultural waste. However, banana blossoms have significant potential as an alternative food source with high nutritional value. This study aims to analyze the nutritional content of banana blossoms, develop optimal processing methods, and evaluate their economic potential. The methods used include laboratory experimental approaches for proximate analysis, organoleptic tests for sensory evaluation, and cost analysis calculations for economic assessment.The research findings indicate that banana blossoms contain high fiber (5.7 g/100g), moderate protein (1.6 g/100g), low fat (0.3 g/100g), and are rich in calcium (50 mg/100g), potassium (553 mg/100g), and antioxidants. The optimal processing method was a combination of initial boiling followed by stir-frying, which preserved 87% of the nutrients and produced the best sensory profile. Product development, including banana blossom floss, chips, and flour, demonstrated high consumer acceptance (>70%) with a profit margin ranging from 35-55%.This study concludes that banana blossoms have great potential as a sustainable alternative food source with high nutritional value and promising economic prospects. Utilizing banana blossoms can contribute to food security, the diversification of functional food products, and the empowerment of community-based economic development. Therefore, further efforts to enhance the utilization of banana blossoms should be encouraged to support the sustainability of the food and economic sectors.

Broiler chicken farming is one of the important agricultural subsectors in the development strategy, meaning that livestock becomes a medium for providing food to meet people's needs for animal protein and becomes a source of sustainable income and improves the biological environment. The aim of this research is to find out how feasible the broiler chicken farming business is in Mekarjaya Sukaraja village, Sukaraja sub-district, Tasikmalaya regency. This research uses quantitative descriptive analysis methods and data collection using interview, observation and questionnaire methods. The research sample used a purposive sampling method or was determined deliberately, the research sample was the owner of the chicken farm, Mr. Rizky. The eligibility criteria for Mr. Rizqy's broiler chicken farming business are obtaining a Net Present Value (NPV) of IDR. 84,834,320. Internal Rate of Return (IRR) is 20%, Payback Period (PP) is 3.86 years and Net B/C is IDR. 1.7. All business feasibility criteria show that a chicken farming business is feasible to run. If Mr. Rizqy wants to start the business again the following year with capital of Rp. 150,000,000 broiler chicken farming business could be one option.

Bullying is one of the problems that is rampant in the teenage environment, but it is also possible for it to occur among children. This action can have a long-term negative impact on the mental and emotional development of the victim. Therefore, prevention efforts are needed early on, one of which is through education for the younger generation. Educational films are present as one of the effective media in conveying moral and social messages in an interesting and easy-to-understand way. This study aims to determine whether educational films can make the younger generation aware of the negative impacts of bullying, with SMAN 16 Palembang as the research location. The method used is descriptive qualitative to describe real facts through observation and interviews. The results of the study showed that educational films were able to increase students' awareness of the dangers of bullying and encourage them to be more empathetic and dare to reject bullying in the school environment.

This study aims to analyze the impact of higher education training on labor market demand in Africa, using a documentation study approach. In an ever-evolving global context, higher education plays an important role in preparing individuals to face the demands of a dynamic labor market. However, in many African countries, there is a gap between the skills provided by higher education institutions and the needs of the labor market. Through documentation studies, this study collects and analyzes secondary data originating from various government reports, international institutions, and previous studies regarding the relationship between higher education and labor demand in Africa. The findings show that although higher education in Africa can improve the quality of human capital, there is a mismatch between the skills taught and the skills required by the industrial sector. This study also identified key challenges, such as a lack of relevant curriculum and limited educational facilities, that impact the effectiveness of training in meeting labor market needs. Therefore, this study recommends curriculum reform that is more adaptive to industry needs and increased collaboration between educational institutions and the private sector to create more relevant and quality training programs

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

This study aims to examine the effect of financial performance on tax avoidance in start-up and established technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Financial performance in this study is proxied by Return on Assets (ROA) and Debt to Equity Ratio (DER), while tax avoidance is proxied by Effective Tax Rate (ETR). This study uses a quantitative method with a comparative approach. The sampling technique used is purposive sampling. Data analysis was carried out using the Mann-Whitney U test and multiple linear regression using the SPSS application. The results of the study indicate that the financial performance of established companies is better than start-up companies, but there is no difference in tax avoidance in established and start-up companies. The results of this study prove that financial performance does not have a significant effect on tax avoidance. This study is expected to contribute to investors, academics, and policy makers in understanding the relationship between financial performance and tax avoidance in start-up and established companies.

Immigration has become a central issue in U.S. national security policy, especially after the events of September 11, 2001. The discourse around immigration is increasing, especially in the context of national security policy, which leads to the securitization of immigration. This process constructs immigration as a security threat, which justifies a strict political and policy response. In former President Obama's perspective, U.S. immigration policy has been focused on national security since the beginning of his presidency. This emphasis is manifested through increased border surveillance and inclusive and humane immigration law enforcement through the Deferred Action for Childhood Arrivals (DACA) program. Instead, Donald Trump's administration adopted a more secure approach, focusing on border security and immigration restrictions, including a controversial border wall and travel ban. This shift reflects a broader shift in U.S. domestic politics and global perceptions. Understanding these differences provides insight into how immigration policy impacts U.S. national and public security.

The 3R program (reduce, reuse, recycle) is one of the programs of the Surabaya City Environmental Office in managing waste problems in Surabaya. With the population density in Surabaya, it does not rule out the possibility of a large number of waste consumption, especially plastic waste. This study aims to see the level of effectiveness of the implementation of the 3R program (reduce, reuse, recycle) in Surabaya City by the Surabaya City Environmental Office. The author looks at DLH Surabaya's efforts in improving the quality of waste management, especially plastic waste and sees what factors support the success of the 3R program in processing plastic waste in Surabaya. Plastic waste has a nature that is difficult to decompose and requires a long time even hundreds of years to decompose. Therefore, DLH Surabaya applies waste management with the 3R concept. The method used in this study is descriptive evaluative. The results of the author's research during his internship at DLH Surabaya show that waste management using the 3R concept (reduce, reuse, recycle) runs effectively as evidenced by the reduction of waste in Surabaya by around 1.5 tons of waste per day and 2 tons of plastic waste per day. The author examines using effectiveness theory according to Sugiyono in Budianni, which includes 3 effectiveness indicators, namely, Target accuracy, Socialization, Monitoring.

Indonesia adheres to a democratic government system that relies on the principle of checks and balances. This principle is inherent in the legislative institution, namely the DPR, which has the right to carry out its duties, one of which is the right to inquiry. In the election context, the right to inquiry can be used to investigate fraud or violations that occur in the election administration process. However, the use of the right to inquiry currently still raises pros and cons among the public. In response to this, this research aims to understand the juridical considerations regarding the right to inquiry in holding elections and analyze the influence of the right to inquiry on elections. The method used in this research is descriptive normative law by studying or reviewing primary and secondary legal materials. This research shows that the DPR’s right to inquiry cannot influence or cancel the election results. However, the DPR’s right to inquiry can be used to request information from the government regarding the implementation of elections.

Responsibility for human crimes is regulated in legislation, which is a very important topic in a country. Responsibility for a crime committed by humans includes several aspects, including an understanding of what is the basis of a crime, who is responsible for the crime, and how the legal system handles the violation.In many legal systems, liability for a crime usually includes three main elements: awareness (mens rea), action (actus reus), and the impact of the action. Awareness refers to the perpetrator's intention or knowledge when committing an act that is considered a crime. Action refers to a physical act or behavior that violates the law, while impact refers to the consequences of that action, either directly or indirectly.This legislation regulates various types of crimes and establishes sanctions or penalties for violations. These sanctions may vary depending on the severity of the crime, factors influencing the perpetrator, and other considerations. For example, minor crimes may only be punished by a fine or short prison sentence, while serious crimes can result in long-term prison sentences or even the death penalty in some jurisdictions.

The government essentially provides services to the community and is required to serve the community and create conditions so that it has an impact on the community to develop, one of which is education. Through the Secretariat General, public complaints about education issues are submitted to Commission X of the DPR RI. The background for choosing this title was due to the increase in complaints submitted by the public regarding education, as well as a decrease in the performance of the Secretariat General of the DPR RI. The research objective is to identify and analyze the performance of the Secretariat General in following up on complaints to Commission X DPR RI. This study uses the theory of Agus Dharma (2004) with three measurement indicators that determine success, namely, (1) quantity, (2) quality, and (3) timeliness. This study used a qualitative research method with a descriptive approach. This study uses a way to collect data by making observations to collect data at the Secretariat General and Commission X DPR RI. The results on indicator (1) Quantity, the number of reports that have been completed by Commission X DPR RI are not submitted back to the Secretariat General of the DPR RI. (2) Quality, there is no clear information regarding the follow-up of letters submitted through the websitewebsite, human resources need to conduct training on the applied information technology system, Commission X DPR RI is one that receives the most complaints in 2020-2021, (3) Timeliness, the time needed is very long because of the difficulty level of the complaint letter, correction of the results of the analysis until the letter can be submitted to Commission X DPR RI. The conclusion of this study is that in following up on complaints to Commission X DPR RI, reports that have been completed by Commission X DPR RI are not submitted back to the Secretariat General.

"Public service" is the provision of services by the government, private entities on behalf of the government, or private entities to the public, either funded or free of charge, to meet the needs or interests of the community. The Kedung Baruk Village Office is one of the networks responsible for various public services, where service quality is a crucial point in the administration of public services. The Kedung Baruk Village Office faces challenges in maintaining and improving the quality of services they provide. Therefore, this research aims to conduct an in-depth review of the quality of public services at the Kedung Baruk Village Office, focusing on population administration and civil registration services. In this study, the author uses a descriptive qualitative research method, with data collection techniques including documentation, interviews, and observation. The primary and secondary data obtained by the author come from observation, documentation, and interviews.