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The purpose of this research is to determine the influence of corporate social responsibility and enterprise risk management on company value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used was 4 years, namely the 2017-2020 period. The population of this research includes all companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The research results show that corporate social responsibility, enterprise risk management influence company value.

The purpose of this study was to examine the effect of managerial ownership and investment opportunity set on debt policy with free cash flow as a moderator in manufacturing companies in the health sub-sector listed on the IDX. The population in this study includes all manufacturing companies in the health sub-sector listed on the IDX in 2017 2021, totaling 40 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data.regression analysis with the Moderated Regression Analysis (MRA) test. The results of this study indicate that the investment opportunity set has an effect on debt policy, and managerial ownership has no effect on debt policy policies. Free cash flow as a moderator is not able to moderate managerial ownership, investment opportunity sets on debt policy, but Free cash flow as a moderator is able to moderate debt policy.

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility.   Keywords: company size, sales growth, corporate social responsibility  

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period.          The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression  analysis using Eviews 12.            The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance.   .

The purpose of this research is to determine the responsibility of online stores that use other people's endorsement content without permission on Instagram for commercial purposes and to find what legal remedies can be taken by influencers whose endorsement content is misused by other people without permission. Instagram for commercial purposes. This type of research is norrmative juridical, data analysis uses norm ative research methods through library research and secondary data review. The data collection method used is literature studyy with data sources of primary legal materials and secondary legal materials. The results of this research are that the use of endorsement content by other online shops outside the agreement has violated the moral rights and economic rights of endorsement content creators as regulated in Article 9 paragraph (1) letters a, b, c and/or g for commercial use as well as Article 9 paragraph (2) Law no. 28 of 2014. Based on Article 113 paragraph (3) of Law no. 28 of 2014, the legal remedy that can be taken is to try to comment on the post and ask other online stores to delete it. You can also settle the lawsuit in the competent court in the country that has jurisdiction to try the lawsuit, namely Indonesian law.

Catechist participation in lay apostolate in St. Yakobus Mayor Kalibago Barat, such as the areas of life testimony, social participation, contribution of energy, thoughts, are experiencing setbacks caused by a lack of awareness of being involved in the parish, a lack of sense of responsibility, a lack of sensitivity and concern for one another. The purpose of this study is to reveal and describe the concept catechist participation in the lay apostolate. In this study using a type of descriptive qualitative method, regarding catechist participation in lay apostolate. The data obtained in the study were collected through interviews and observation. The data collection system uses in-depth interviews with a number of informants involved in the Catechist participation process, and searches for documents related to participation in online mass media. The results of the study concluded that catechists are inseparable from the lack of awareness of involvement in the parish. Therefore, this research is conducted to make catechists aware of their role in carrying out their duties and responsibilities properly and correctly

This research was conducted because he wanted to find out more regarding "The Role of Youth Organizations in Improving Human Resources" in accordance with the main issues raised, namely the role of youth organizations in improving human resources in Kepuh Kemiri Village, Tulangan District, Sidoarjo Regency. Which aims to explain the role and efforts of Karang Taruna in increasing human resources in Kepuh Kemiri Village. The research method used is qualitative. The subjects of this study were the youth committee and local residents. By using data collection techniques, namely through interviews and observation. The results of this study indicate that there are several activities, roles and efforts of youth organizations that have not been maximized in the development of human resources. Members of youth organizations with student status also help in human resource development. The conclusion that can be drawn from this research is that the role played by youth board members with student status is to improve discipline, provide motivation for all youth youth members. Some of the supporting factors include: Adequate human resources owned by administrators with student status, Responsibility and cooperation from all parties, There is support from the community.

The independent curriculum is a curriculum that has various learning topics and is more flexible for teachers and students. In fact, the government gives full authority and responsibility to all schools to create a curriculum that suits their needs and culture. The purpose of this research is to find and explain the obstacles faced by teachers in implementing the independent curriculum. Thus, research schools can determine the appropriate method to overcome this obstacle. This research uses descriptive qualitative method. The data collected is based on interviews and literature reviews from journals that discuss the independent curriculum. The results of the study show that teachers face a number of challenges in implementing an independent curriculum. Some of these challenges include the government not socializing the independent curriculum, preparing teachers to switch to an independent curriculum, and the availability of educational resources available to teachers, which are still focused on textbooks and handbooks.

Every Muslim is required to be able to read, write, and memorize the Quran and understand its contents and apply it in everyday life. Teachers as people who are handed over the responsibility by parents in educating and guiding their children to the Qur'an are also required to be able to understand the character of students and the rules of learning Qur'an literacy and even be able to create a harmonious and humanist relationship in learning so that there is involvement of students in every learning activity so that creativity from fun and meaningful learning is realized. The purpose of this service carried out by the abdimas team is to provide assistance and training for the teaching team, namely two Islamic boarding school teachers about models, methods and media as well as the learning environment. This service method is Asset Based Community Development (ABCD), an asset-based method, strength and developing community potential. The results of continuous assistance are able to realize the ability of students to read, write and memorize the Qur'an well in accordance with the targets set and even practiced in everyday life through activities to create harmonious and humanist relationships as a basis for understandin

This literature study aims to analyze and describe the integration of moral values ​​in Islamic Religious Education (PAI) learning based on coastal local wisdom for elementary school students. The focus of this study is to identify moral values ​​that are relevant to the lives of coastal communities, analyze strategies for integrating coastal local wisdom in PAI learning, and describe the potential for developing PAI teaching materials based on coastal local wisdom. The research method used is a literature study with a descriptive-analytical approach. The sources of research data are journal articles, reference books, curriculum documents, and relevant previous research results over the past ten years. Data collection techniques are carried out through identification, classification, and content analysis. The results of the study show that: (1) Moral values ​​that are relevant to the lives of coastal communities include gratitude for the gifts of the sea, honesty, cooperation, courage, patience, and responsibility for the environment; (2) The strategy of integrating local coastal wisdom in Islamic Religious Education learning can be done through the development of contextual teaching materials, experiential learning methods, and authentic evaluation; (3) The development of Islamic Religious Education teaching materials based on local coastal wisdom has the potential to increase the relevance of learning, strengthen local cultural identity, and facilitate the internalization of moral values ​​in elementary school students. This study concludes that the integration of moral values ​​in Islamic Religious Education learning based on local coastal wisdom is a relevant and potential strategy to be implemented in elementary schools in coastal areas, especially at SDN 007 Panipahan.

The purpose of this study is to discuss and find out about the concept of accountability in contemporary educational institutions. This research method uses literature review, by studying from literary sources that are relevant to the material discussed. Accountability is the obligation to provide accountability for a mandate or responsibility assigned to related parties, especially the party providing the mandate. The application of accountability in educational institutions is a must to increase public trust in educational institutions. Forms of implementing accountability in contemporary educational institutions include: Decisions must be made in writing and available to every citizen who needs them, accuracy and completeness of information, explanation of policy objectives taken and communicated, feasibility and consistency, and dissemination of information regarding a decision. One of the accountability models applied in contemporary educational institutions is administrative accountability, which includes traditional accountability, managerial accountability, program accountability and process accountability.

Corporate social responsibility is increasingly  implemented in line with companies' growing awareness of ethics and transparency in  their business operations, so they believe that social responsibility can be a true form of corporate responsibility. Stakeholders must be communicated not only about the implementation of social responsibility activities, but  also about social responsibility programs. because in addition to  being a form of transparency, it also makes the program social and creates mutual understanding with all stakeholders. The purpose of this study is to see the role and impact of PT CSR. PELINDO in improving the well-being of the surrounding community. The research method used is descriptive qualitative. Research results show that the communication role implemented by PT. Pelindo 1 was effective enough to approach the community. The impact of their CSR program is also enough to help the community  improve its economy, but the program they provide is not sustainable or community-based, so it cannot be felt by all the communities around the company. In addition to that, it realizes social responsibility by carrying out relief activities such as meeting the basic needs of the society, mass circumcisions, cataract treatment and compensation of orphans.

This research aims to determine the role of teaching assistance in the fourth generation campus teaching program in increasing student learning motivation, especially for seventh grade students in social studies subjects at SMP Negeri 3 Maumere. Teaching assistance is one part of the Teaching Campus program of the Merdeka Belajar Kampus Merdeka (MBKM) activities. This activity aims to empower students to help with the learning process in elementary and middle schools in various villages/cities, one of which is at SMP Negeri 3 Maumere which is in Sikka Regency, East Nusa Tenggara Province. In this program, students are responsible for assisting the school in the teaching process, assisting with technology adaptation, and assisting with administration. Apart from that, students have a responsibility to improve students' morals and increase students' learning motivation and interest in learning while at school. The results of this research show that the role of teaching assistance plays a very important role in maintaining and growing students' learning motivation, especially in seventh grade students at SMP Negeri 3 Maumere. The results of this program are expected to be able to foster social sensitivity in students to hone their thinking skills. work together with teachers and students across fields of science to solve the problems they face.

This study aims to investigate how responsibility and commitment can affect employee performance. This study's research technique uses qualitative methods, or more specifically, observation techniques used over the course of a month in the North Sumatra Governor's office. The study's findings indicate that responsibility and dedication play a big part in employee performance since they affect job productivity inside the organization, which in turn affects how the public perceives the organization. Therefore, it can be claimed that the organization's function may help each employee become more committed and responsible. which will eventually be able to offer the public the greatest service.

The meaning of defending the country is a manifestation of our love for the Unitary State of the Republic of Indonesia. Defending the State is not the responsibility of the TNI or Police alone, but defending the State is our collective responsibility as citizens of the Indonesian community to protect Indonesia from all kinds of threats both from within and outside in order to maintain the integrity of the Unitary State of the Republic of Indonesia. Along with the development of technology, Indonesia is currently entering the era of digitalization. In the era of digitalization, attacks or threats to the country are not only in the form of physical attacks, but also cyber attacks that attack a country in the economic, political and military fields using attacks due to technological advances. This is the focus of this research. The question of this research is what are the factors that influence the challenges of the digital era in society and how to apply the value of defending the country in facing the challenges of the digital era. To obtain answers, this research uses yuridis normative methods or library research, meaning that this research is based on on library sources to discuss the problems that have been formulated. From the results of this research, it can be concluded that in realizing actions to defend the country, it is necessary to instill a sense of love for Indonesia's air, and by remembering that Indonesia is a country with a lot of diversity, it is necessary to instill a sense of tolerance in the minds of the souls of Indonesian citizens. One of the very important basic elements of the digital era is being critical in responding to content. Indonesian citizens today must be smarter in absorbing content and information and encourage Indonesian citizens and society to always be critical and suspicious, especially regarding content that is too bombarded, meaningless, and full of nuances of hatred To ensure that the unitary Republic of Indonesia remains intact and peaceful.

This article aims to explain and describe the Teaching Campus Program which is one form of implementing the IndependentThis article aims to explain and describe the Teaching Campus Program which is one form of implementing the Independent Learning Campus (MBKM) in the form of teaching assistance to empower students in assisting the learning process in elementary schools in various villages/cities, one of which is SDI Bistio which is located in Masebewa, Sikka Regency, NTT. In this program, students involved have the responsibility to assist the school in the teaching process, assist with technology adaptation, and assist school administration. The purpose of this research is to find out the role of students in adapting technology at SDI Bistio, especially in using the Zoom and Google Meet learning applications. This research is a qualitative descriptive research. The data collection techniques used are interview and observation techniques. Data analysis includes (1) data reduction, (2) data presentation as well as drawing conclusions and verification. The result of this program is an increase in the knowledge of SDI Bistio teachers and students in terms of using the Zoom and Google Meet applications. This activity is limited to training students so long-term follow-up activities are needed to support technology adaptation at SDI Bistio.

The aim of this research is to find out how criminal responsibility is for perpetrators of theft with weights in the Legal Area of ​​the Medan District Court. The research method used is a normative legal method with a type of normative juridical research, where research focuses on studying the application of rules or norms in positive law. The results of this research show that the criminal and his partner were legally proven and promised to be guilty of committing the crime of "aggravated theft", the factor that caused the perpetrator to commit the crime of theft was because the criminal was addicted to drugs. The judge's decision stated that the fraudster did not find anything that could eliminate criminal liability for himself. Criminal liability for the defendant is imprisonment for: 10 (ten) months in prison minus the period of isolation that has been served and with an order that the defendant remain in detention.

Reading is important in the teaching and learning process. Reading is the process of absorbing knowledge through reading or writing. This study aims to improve students' literacy skills by holding a reading corner in each class and is expected to increase students' interest in reading and increase knowledge that can be a provision in the future. The lack of interest in reading at SD Inpres 1 malawei, due to the lack of reading space and motivation for students such as in grade 6 who should have been prepared to take the graduation exam to continue to the next level of education, namely junior high school but cannot read. This is our shared responsibility between students, teachers and parents in order to increase students' interest in reading, especially in SD inpres 1 malawei so we conduct research in order to increase students' interest in reading and make it a provision in the next level of education and even in the future.

James 1:12-15 is a Bible verse that delves into the meaning of trials and their impact on modern-day servants of God. The verse underscores that trials are a part of life, testing one's faith and character. In this context, the meaning of trials is the tests or challenges faced by every individual, including servants of God, and its implications are significant for their outlook and behavior. The verse teaches that those who endure through trials will receive blessings in the form of the "crown of life," symbolizing the promised gift of eternal life from God for the faithful. Contemporary servants of God must understand that trials are not tools employed by God to tempt humanity into sin but are rather part of life experiences that may arise from human wickedness or complex situations. The most important implication for servants of God is their personal responsibility in facing trials. They should not blame God or circumstances but should reflect on their personal role in maintaining their integrity, obedience, and faith. Servants of God are expected to seek strength and guidance from God, hold fast to His Word, and resist the temptations of sin. Trials can also be used by God to shape character and foster spiritual growth in servants. By enduring and learning from trial experiences, servants can grow stronger in their faith and become better equipped to serve others. Therefore, James 1:12-15 reminds contemporary servants of God to possess perseverance, obedience, and vigilance when facing trials, recognizing them as opportunities for spiritual growth and the receipt of blessings promised by God.