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This research aims to test and analyze the influence of good corporate governance on company financial performance. Good corporate governance in this research is proxied by the percentage of institutional ownership, composition of the board of directors and composition of independent commissioners. The financial performance of banking companies is measured by Return on Equity (ROE). The population used in this research was the Influence of the Implementation of Good Corporate Governance on Financial Performance (Studies Listed on the Indonesian Stock Exchange 2017-2020) totaling 626. The sample selection technique used purposive sampling so that 52 companies were obtained. The type of data used is secondary data. The data analysis technique in this research uses multiple linear regression analysis. The results of this research partially show that the percentage of institutional ownership, composition of the board of directors, and composition of independent commissioners do not have a significant effect with a negative coefficient on ROE. Meanwhile, simultaneously the percentage of institutional ownership, composition of the board of directors and composition of independent commissioners have a significant effect on ROE with a positive coefficient.

This research aims to analyze the impact of the merger between PT Indosat Tbk (ISAT) and PT Hutchison 3 Indonesia (H3I) on both companies. Through a merger analysis approach, we identify key factors that influence the success or failure of the integration between these two entities. The research method is literature review to search a financial information and annual reports. Qualitative and quantitative analyses are used to measure the impact of the merger on the financial, operational, and reputational performance of both companies. The research findings indicate that the merger between ISAT and H3I has a positive impact on operational efficiency and economies of scale. However, challenges related to technology integration, corporate culture, and human resource management are also identified as critical factors that need to be addressed. Furthermore, this research discusses the implications of the merger on the telecommunications market in Indonesia and its impact on industry competition. These findings provide valuable insights for business practitioners, regulators, and academics interested in the study of merger impacts in the telecommunications sector.

This study aims to determine the effect of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) on financial performance (Y) Culinary UMKM in Solo City. The samples taken were 100 respondents, using the slovin formula. The method used in this data analysis technique uses instrument data testing, classical assumption testing, multiple linear regression and hypothesis testing. The method of collecting data is by distributing questionnaires to the heads of culinary UMKM actors in the city of Solo. The results showed that the variables of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) had a positive effect on the financial performance (Y) of culinary UMKM  in Solo.

The purpose of this study is to determine partially or simultaneously with the variable profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) on firm value (which is proxied by PBV). The population in this study are mining companies in the oil and gas sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period either partially or simultaneously. The sampling technique uses saturated sampling method. From this method, all companies became the research sample during the five-year observation period. The total sample is 11 companies. The analytical method in this test uses multiple regression analysis using the SPSS version 25 test tool. The results show that partially profitability (which is proxied by ROE) has no effect on firm value (which is proxied by PBV, investment decisions (which are proxied by PER) has partially affected on firm value (which is proxied by PBV), and funding decisions (which are proxied by DER) partially have no effect on firm value (which is proxied by PBV), Profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) simultaneously affect firm value (which is proxied by PBV). The Fcount value is greater than the Ftable value (7.338>2.00758) with a significant value of 0.000 which means less than 0.05.

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.

Character is a trait possessed by an individual that is embedded in the soul and body, which is implemented through actions. In this day and age Christian character education is very minimal in Christian students, this can happen due to a lack of provision from parents regarding Christian character. If this continues to happen and is not resolved, it will become one of the obstacles in growing the nation's successors who have the potential to advance the nation. Therefore, the school has a very big role in teaching this to students, so that students have the correct Christian character, especially in dealing with the social life of children in the present. In solving this problem, the authors use the stages which include: Observation, implementation of PKM, and evaluation. The result of this PKM activity is to increase students' awareness of themselves not to continue to be in bad conditions so that the potential they have can be developed properly

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

Dreams can be considered as dated hopes. Therefore, everyone should possess them in order to have life goals and work towards turning those dreams into reality. Dreams are like trees that continually grow – the more they are nurtured, cared for, and protected, the stronger their roots become, the lusher their leaves, and the more abundant their fruits. This also applies to children. Often, adults perceive children's dreams as mere fantasies, yet there are also many adults who have successfully realized their childhood dreams. This signifies that the dreams they have can develop and bring about impacts that children can experience in their interests during the learning process (Styawan et al., n.d.). Almost the majority of participants do not yet grasp the significance of their dreams and the benefits they will feel in the future. This study aims to provide an understanding to students regarding the concept of dreams and the benefits that will experience improvement. This can be proven by the students' self-confidence in writing down the dreams they want to achieve through the dream tree that has been provided. Therefore, university students conducting the socialization of dreams and aspirations to elementary school students can provide them with the motivation and inspiration to strive towards their dreams, aspirations, and hopes for the future. The hope is that this socialization activity can have a positive impact on students by equipping them with self-confidence in the dreams they aspire to.

The church is a community, like organizations in general, the church has an important role in the lives of its congregation members. In the organizational structure, each church has an intra-ecclesiastical administrator. The Administrators of each congregation will be representatives of each congregation. OIG category PPGT Klas Rembon Sado'ko' held an entrepreneurship seminar with the aim of providing knowledge, motivation and finding business opportunities. Entrepreneurship seminar activities in the Sub Theme: The Role of Christian Youth and finding opportunities in the era of society 5.0. This activity was attended by more than ± 100 people.  

The purpose of this study was to determine the use of vocabulary on the ability to write descriptive texts, to find out grammar on the ability to write descriptive texts and to find out the relationship between the use of vocabulary and grammar on the ability to write descriptive texts in students of SMP Negeri 11 Jayapura City. With a quantitative research method. Based on the analysis that has been done, it can be concluded that there is a significant influence of vocabulary and grammar mastery on the ability to write descriptive texts of junior high school students in Jayapura City. statistically proven with a significant value (Sig.) which is smaller than 0.05 on all variables tested, both individually and together. These results indicate that the combination of vocabulary and grammar mastery is very important to improve students' descriptive text writing skills. Overall, the variables of grammar and vocabulary mastery can explain 60 percent of the variation in students' descriptive text writing skills, with vocabulary making a greater contribution (35.74 percent) than grammar (24.26 percent). These findings emphasize the importance of focusing on developing vocabulary and grammar simultaneously to achieve the best results in learning to write descriptive texts in junior high schools in Jayapura City.

Cyberbullying is a major challenge for students in the digital age, with impacts that include their mental health, academic achievement, and social interactions. Guidance and Counseling (BK) teachers have an important role in handling this case, but still face various obstacles, including lack of understanding and minimal special training. This study explores the perspectives of BK teachers in dealing with cyberbullying and the strategies used to overcome these challenges. Findings suggest that effective interventions require a comprehensive approach involving schools, families, and communities. Digital ethics education, stricter school policies, and peer support have been shown to help prevent and address cyberbullying. Therefore, strategic steps are needed to strengthen the role of BK teachers and create a safer school environment for students.

Social changes and lifestyles of the elderly and children at the Al-Hikmah orphanage are very different from before living in the orphanage and after living in the orphanage. The purpose of this study was to see the extent of social changes and lifestyles of the elderly and children at the Al-Hikmah orphanage. The method used in this study is capacity building which aims to increase individual or group understanding of the problems they face while equipping them with ways to overcome them independently. The results of the analysis showed that there was a significant increase in the knowledge of the elderly about cholesterol and hypertension. Before the intervention, 40% of the elderly still did not understand the mpact of cholesterol and hypertension. The results of the analysis showed that there was a significant increase in children's knowledge about healthy lifestyles. As many as 30% of children at the Al-Hikmah orphanage still did not understand what a healthy lifestyle was

Background: Injectable contraception is the most widely used method by women in Indonesia; however, its effectiveness heavily depends on adherence to follow-up visits. Non-adherence to the injection schedule increases the risk of unintended pregnancy. Objective: This study aimed to measure the effectiveness of an educational intervention in improving the knowledge and adherence of injectable contraceptive acceptors at Posi-Posi Community Health Center. Methods: The study used a Pre-Experimental design with a One Group Pretest-Posttest design. The sample consisted of 30 respondents selected using total sampling technique. Data were analyzed using the Paired Sample T-Test. Results: The mean knowledge score increased significantly from 1.73 to 1.37 (p-value 0.000). The level of adherence also showed a significant increase from a mean of 1.27 to 1.07 (p-value 0.031). After the education, the number of adherent acceptors increased from 73.3% to 90%. Conclusion: The provision of education is significantly effective in improving the knowledge and follow-up visit adherence of injectable contraceptive acceptors at Posi-Posi Community Health Center.

Freedom of the press is a fundamental part of a democratic system, including in Indonesia. However, in a society that is predominantly Muslim, there are challenges in balancing freedom of the press with Islamic values. One form of Islamic influence on the world of journalism in Indonesia is the fatwa of the Indonesian Ulema Council (MUI) on Islamic journalism. This study aims to analyze how the fatwa regulates journalistic practices, the extent of its influence on press freedom, and the challenges that arise in its implementation. This study uses a qualitative approach with a document analysis method, including a study of the MUI fatwa, press regulations in Indonesia, and related literature. The results of the study show that the MUI fatwa emphasizes the principles of honesty, moral responsibility, and compliance with Islamic teachings in journalistic practice. This fatwa encourages Muslim journalists to present news that is not only accurate but also in accordance with religious norms. Although it does not have binding legal force, this fatwa still has a major influence, especially for Islamic-based media and Muslim journalists. However, this study also found the potential for conflict between the principle of press freedom which prioritizes independence and the principle of Islamic journalism which demands limitations according to religious norms. Therefore, dialogue is needed between stakeholders, such as the MUI, the press, and the government, in order to find a balance between press freedom and Islamic values ​​in journalistic practices in Indonesia.

The digital era has brought significant changes in various aspects of life, including building civic awareness. Islamic preaching as an effort to convey Islamic teachings and values has an important role in shaping characters and increasing public awareness of the rights and obligations of citizens, and also has a strategic role in instilling national values and social responsibility in a society that is increasingly digitally connected. By utilizing digital technology, preaching can be an effective means of spreading moral messages, ethics, and national values that are in line with Islamic teachings. Social media such as digital platforms, podcasts, websites, and so on make it easier for preachers to convey preaching more widely, so that they can reach various communities. This research was conducted through case studies and examining in more depth digital preaching activities through a particular institution or individual such as a YouTube account, digital preaching podcast or digital preaching community and observing public response to preaching content on social media. And analyzing the content by seeing to what extent the message that has been conveyed contains civic values such as tolerance, democracy and the rights and obligations of the state. Therefore, optimizing digital preaching is an urgent need in an effort to build a strong civic awareness based on Islamic values. Through digital communication such as educational content, preaching can increase individual awareness of their rights and obligations as citizens.    

This study investigates the impact of toxic parenting on the mental health of late adolescents in Benda Baru, South Tangerang. The background of this research is rooted in the increasing number of adolescent mental health issues linked to unhealthy parenting practices, including excessive control, verbal abuse, physical violence, criticism, and neglect. The study aims to analyze the underlying causes of toxic parenting from the perspectives of adolescents, parents, and other family members, as well as to identify its psychological, social, and behavioral consequences. Using a qualitative descriptive approach, data were collected through in-depth interviews, observations, and documentation involving late adolescents aged 18–22, their parents, siblings, and key community informants. The findings indicate that toxic parenting often originates from intergenerational trauma, unresolved stress, and socio-cultural pressures, leading parents to adopt coercive and destructive parenting strategies. These practices contribute to significant mental health problems among adolescents, including anxiety, depression, low self-esteem, difficulties in social adaptation, and tendencies toward self-harm. The study underscores the importance of preventive efforts through parenting education, psychosocial support at the community level, and the development of youth-friendly mental health services. The implications suggest that multi-sector collaboration involving families, schools, community leaders, and local government is essential to create a supportive environment that can break the cycle of toxic parenting and promote adolescent well-being.

The background of this study is the importance of effective communication between schools and parents in supporting the education process and student development. Social media has become one of the popular and effective communication tools in conveying information quickly and widely. This study aims to determine the implementation of social media use policies in communication between schools and parents and supporting and inhibiting factors. The research method used is a qualitative approach with documentation techniques, observation and in-depth interviews with schools and parents. The results of the study show that the use of social media has provided many benefits in increasing the speed and efficiency of communication between schools and parents. However, there are several obstacles such as lack of response from some parents, limited internet access, and limited technological infrastructure. However, support from adequate technological infrastructure and active participation from parents can be the main supporting factors in the successful implementation of this policy.  

This article discusses the social guidance program carried out by adolescent victims of domestic violence with the aim of increasing their self-confidence at Putra Utama Children's Home 3. In empowering these adolescents, PSAA Putra Utama creates a social guidance program, in which there are various approaches, including daily assistance, positive reinforcement, individual counseling, and skills training. The type of approach in this research uses descriptive qualitative methods, with data collection through in-depth interviews, observation and documentation studies. The results of the study revealed that the social guidance program carried out by PSAA Putra Utama 3 can improve. increase adolescents' self-confidence, which is reflected in progress in social interaction, personal motivation, and life goal setting. The adolescents showed significant improvements in adaptability and living a better social life. However, another thing that must be improved is regarding the indicators of the success of empowerment, PSAA Putra Utama 3 has not fulfilled having specific indicators to systematically evaluate the program. This research provides an overall picture of the success of the program and shows the need for the development of evaluation indicators to ensure the empowerment program can be further optimized.  

This study aims to analyze the extent to which the attendance of students at the Virya Dharma Buddhist Sunday School contributes to an increase in their understanding of Buddhist teachings through the practice of puja facilities. Using a descriptive qualitative approach and supported by statistical attendance data, this study involved 15 students aged 1–17 years as respondents. Data were collected through observation, interviews, and documentation of activities. The results showed that students with high attendance rates tended to have a better understanding of the basic Buddhist values of puja facilities. Regular attendance also strengthened students' spiritual experiences through active involvement in puja, which encouraged the appreciation and application of Buddhist teachings in daily life. Thus, student attendance in Sunday school activities is not merely administrative, but becomes an important element in the formation of Buddhist character and spirituality from an early age.

Handaka Vijjananda's Buddhist comic "Aṅgulimāla: True Repentance" depicts the repentance of a ruthless murderer who undergoes spiritual transformation after meeting Gautama Buddha. This story not only conveys Buddhist moral teachings but also reflects the social, cultural, and religious dynamics of ancient Indian society. This study aims to analyze the intrinsic and genetic structures of the Buddhist comic "Aṅgulimāla" using Lucien Goldmann's genetic structuralism approach. The method used is qualitative descriptive, with the primary data source being the comic "Aṅgulimāla." Data collection techniques were conducted through intensive reading and note-taking, while data analysis was conducted by linking the intrinsic elements of the literary work with the socio-historical context and the author's worldview. The results show that the intrinsic structure of the comic "Aṅgulimāla" includes themes of repentance, karma, loving-kindness (metta), and wisdom; strong characters and characterizations; a progressive plot; internal and external conflicts; and a time, place, and social setting that reflect 6th-century BCE Indian society. Meanwhile, its genetic structure reveals human facts such as the caste system, power relations, and social morality, as well as the author's worldview, which emphasizes Buddhist values such as compassion, self-transformation, and hope for human moral change. Thus, genetic structuralism analysis confirms that the comic Aṅgulimāla is a literary work that is not only narrative in nature but also reflects social realities and humanitarian messages relevant to modern life.