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The goal of this study was to determine whether environmental performance and environmental disclosure have an impact on the return on assets of the food and beverage industry. The three parameters we took into consideration for this study were return on assets (ROA), environmental performance (EP), and environmental disclosure (ED). The food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 make up the study's population. Five samples of businesses are chosen using the intentional sampling approach and certain criteria and attributes. Using the hypothesis t test and the hypothesis F test to test hypotheses Analyze data using IBM SPSS Statistics 22. The findings of the hypothesis t test indicated that the relevance of the ROA is not significantly impacted by environmental performance. According to the results of the hypothesis t test, the relevance score of (0.92) ˃  0.05 for the ROA is not substantially impacted by environmental performance. However, environmental disclosure significantly affects ROA, with a significance value of  (0.002) ˂ 0.05. The results of the hypothesis F test revealed that environmental performance and environmental disclosure have a significant impact on ROA, with a significance value of (0.92) ˃ 0.05.

Poetry is a type of literature whose language is bound by rhythm, spell, rhyme, and arrangement of lines and stanzas. Usually poetry contains the author's expressions about emotions, experiences and impressions which are then written in good language so that they are acceptable and pleasant to read. In the structural approach there is a physical structure and an inner structure. The physical structure of poetry is a method of conveying the essence of poetry which consists of facial expressions, diction, images, concrete words, figures of speech, and rhymes or rhythms. Meanwhile, the inner structure consists of; theme, tone, feeling or feeling, and mandate. This analysis aims to analyze the physical structure and inner structure contained in the poem "Time". This study uses a structural approach and qualitative methods to analyze the physical and emotional elements of poetry. The purpose of this research is to find out the physical structure and the inner structure in the poem "Time" by Heri Isnaini.  

In literary works, for example, literary works in the form of poetry, there must be a form of appreciation and study of literary works that have been created. This study discusses the study of poetry in poetry literature entitled "Poetry for Mother" by H. Muhammad Ichsan. Poetry is one of the literary genres written by poets to express their thoughts and feelings through words that have their own meaning. This poetry study aims to find out the structure contained in the poem entitled "Poems for Mother". The benefit of studying this poem is that it is useful for readers to know the physical and mental structure of the poem entitled "Poems for Mother" by H. Muhammad Ichsan. The method used in this study is the qualitative descriptive method. The approach used by this study is a structural approach, namely physical and mental structures. The data collection technique used in this study is a documentation study. The results of the study obtained are the physical and mental structures contained in the poem entitled "Poems for Mother" by H. Muhammad Ichsan. The physical structure is in the form of poetry, diction, concrete words, language style and imagery, while the inner structure is in the form of themes, tones, atmospheres and messages.

Difficulty reading in the lower grades of elementary school is a common problem faced by a number of students. The process of learning to read at this early stage is an important foundation for their future literacy development. Some factors that can affect reading difficulties include intelligence, physical health, sensory abilities, interests, family environment, motivation. In dealing with reading difficulties in the lower grades of elementary school, a holistic and diverse approach is needed. Teachers need to use learning methods that integrate vocabulary understanding, and student interests. In addition, involving parents in providing support and creating an environment that supports reading at home is also important. With the right approach and collaborative effort, students can overcome their reading difficulties and improve their literacy skills. This study aims to understand in depth the factors that cause reading difficulties in the lower grades of elementary school. This article uses a literature study to collect data which is carried out using literary literacy. Methods of data collection using various theoretical references in the field of reading difficulties in low grades related to research. The data sources in this study are in the form of books, journals, research report articles, and internet sites.  

Literary works are natural works created from human reason and desire, not without reason if literary works that are born are closely related to study and appreciation. One of the literary works that contains the author's thoughts and problems that occur in life is poetry. Poetry studies can be done from various aspects, one of which is through a structural approach. This study contains an analysis of the poem "Walau" by Soetardji Calzoum Bachri using a structural approach. This research resulted in the overall findings of physical structure and mental structure contained in the poem "Walau" by Soetardji Calzoum Bachri. The physical structure of poetry includes the form of poetry, diction, concrete words, language style, and imagery. While the inner structure of poetry includes theme, tone, atmosphere, as well as message. The method used in this study is qualitative descriptive method, while the data collection technique used is a documentation study technique.  

This legal research is Legal Protection for shareholders who experience loss of share ownership. The problem in this study is how the form of legal protection for shareholders in terms of related laws. This legal research is taken from a normative juridical approach which is a research by examining all laws and regulations related to the problem. The data used is secondary data consisting of primary and secondary legal materials. The end of this legal research is to answer the form of legal protection for shareholders who lose their share ownership. Keywords: Shares, Legal Protection, Loss of Share Certificate Ownership.

This study aims to examine the implementation of the partnership agreement between the Indonesian Pos Agent and PT Pos Indonesia (Persero) as well as the legal protection provided to PT. Pos Indonesia if there is a default from the postal agent. The research method used is an empirical legal method with a Fact, Sociological and Legislative approach. The results of this study indicate that the implementation of the partnership cooperation agreement between Pos Indonesia agents and PT Pos Indonesia (Persero) faces several problems, both in the operational and non-operational sections. One of the problems outside of operations is an error in the weight of the scales made by the postal agent which causes losses. In this case, PT. Pos Indonesia is given preventive and repressive legal protection. Preventive legal protection is carried out to prevent negligence, while repressive legal protection is carried out through reprimands, sanctions and compensation until the termination of the agreement permanently.

Company CV. AM Nanda Putra is located in Sidoarjo and operates in the scaffolding industry. Currently the company is experiencing losses due to a lack of optimization in planning the amount and time of ordering raw materials, which results in shortages and excess material inventory. To overcome this problem, the company uses the MRP (Material Requirement Planning) method in optimizing raw material planning. In terms of the lot sizing approach, the company applies the LFL and EOQ methods. The forecasting methods used are Moving Average (MA), Weight Moving Average (WMA), and Exponential Smoothing (ES). The smallest MAD results were obtained using the Exponential Smoothing (ES) method for all scaffolding products. The forecasting results are obtained to determine the MPS (Master Production Schedule) for the next 10 months. After the determination of  MPS, the results of Material Requirement Planning (MRP) were obtained, namely the supply of raw materials for MF 170 AM scaffolding of 35402 units or 17700 sets, MF 170 K1 scaffolding of 28906 units or 14453 sets, MF 190 AM scaffolding of 16250 units or 8125 sets, and MF 190 K1 scaffolding of 7656 units or 3828 sets. From the results of calculating the cost of raw material requirements using the Lot for Lot (LFL) method and the Economic Order Quantity (EOQ) method, it can be seen that the total cost of planning the smallest raw material inventory with an amount of Rp. 12,975,818,022.

This study aimed to determine the effect of Islamic School (Madrasah) Principals’ entrepreneurship on Students’ entrepreneurship in the Islamic School Education environment. Entrepreneurship among students is an essential factor in creating a personality that is equipped to encounter workplace challenges and create opportunities in various sectors. Principals play a crucial role in shaping a school culture that promotes and facilitates the entrepreneurial development of students as educational leaders. This research employed a qualitative approach through interviews and observations as a data. The respondents of the study were the Islamic School Principals and students of Madrasah Aliyah in Soreang District, Bandung Regency. The study’s findings demonstrated that the entrepreneurship of Islamic School Principals significantly affected students’ entrepreneurship. Islamic School Principals with a high spirit of entrepreneurship could serve as role models who inspire students to adopt proactive, innovative, and independent attitudes. Essential factors that encourage the development of student entrepreneurship include a learning environment that promotes entrepreneurship and empowers students, a relevant curriculum, and entrepreneurial attitudes. This study provided a deeper comprehension of the significance of the role of the Islamic School Principal in shaping student entrepreneurship. The practical significance of this research is the necessity to establish educational policies that emphasise developing student entrepreneurship in the context of the Islamic School environment. Thus, this research can enhance educational quality and equip students for increasingly complex and competitive business and entrepreneurship challenges in the future.

Financial bookkeeping in Micro, Small, and Medium Enterprises (MSMEs) in rural areas is crucial to effectively manage finances and improve the quality of financial reports. However, many MSMEs operators are reluctant to engage in financial bookkeeping due to perceiving it as a cumbersome process. Nizam Jaya is one of the MSMEs located in the Ngampungan Village, Bareng District, Jombang Regency, and it specializes in banana chips production. Nizam Jaya faces challenges in promoting their business through word-of-mouth and using traditional and manual bookkeeping methods. Hence, the students of the Community Service Program (KKN) Thematic 5 conducted a bookkeeping awareness campaign using an easily understandable approach for the villagers. The aim of this service is to assist Nizam Jaya in improving their bookkeeping practices, maintaining price stability, increasing sales, and introducing their banana chips product to the broader market.

In 2020 Indonesia is facing a pandemic situation due to the Corona Virus Disease 2019 (COVID-19) outbreak which has a deep impact on various economic sectors, especially on Micro, Small and Medium Enterprises (MSMEs). Digital marketing is currently one of the marketing strategies needed by business people in order to increase sales. Digital marketing is increasingly showing its fangs and as one of the best solutions that can be used by business people to expand their business circle. The purpose of this article is to improve the ability or skills of MSME players in marketing products through online media. This method uses a descriptive approach with observative and by identifying trends in current consumers and consumer preferences for alternative foods. The result of this article is that in the face of increasingly fierce market competition, tempeh producers need to adopt innovative marketing strategies and use social media as the main tool to promote tempeh products. The conclusion is that by utilizing the power of social media, tempeh producers can expand their market reach, strengthen their brand, and increase consumer loyalty. The implication of the industrial visit is the importance of understanding and using social media as an effective marketing tool in the food industry, especially in promoting tempeh products.

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.

This study aims to determine the effectiveness of using the PQ4R (Preview, Question, Read, Reflect, Recite, Review) method in improving reading skills in elementary school children in high grades.  The research method used in this research uses qualitative methods with a literature study approach.  Research with literature or literature study is a data collection technique by conducting a review of books, literature, records and various reports related to the problem to be solved to reach a conclusion.  This study provides recommendations for educators and education practitioners to consider using the PQ4R (Preview, Question, Read, Reflect, Recite, Review) method to improve reading skills in high school elementary school children.  Proper and integrated implementation of the use of this method can be an effective alternative in developing students reading skills and creating a more meaningful learning experience in the learning process at school.  The results showed that the use of the PQ4R method (Preview, Question, Read, Reflect, Recite, Review) can significantly improve students skills in reading but there are also some drawbacks when using the PQ4R method (Preview, Question, Read, Reflect, Recite, Review).  This method relies on the performance of the brain's memory so that it can improve student understanding, because at this stage of the method carrying out reading activities repeatedly, the information obtained will stick in the students memory longer.  While this method is not effective in a small amount of time because this method requires a lot of time, especially at the read stage.

This study describes Green Auditing, specifically referring to the role of Green Auditing in influencing audit quality. The main method used in this study is a library research method with a qualitative approach. The data used in this study are secondary data in the form of previous research journals that discuss Green Audit. In conclusion, the influence of green auditing on audit quality can be interpreted as an audit carried out in accordance with established accounting standards and auditing standards. The results of the research study of the literature, Green Auditing is interrelated with audit quality.

In the past year, the price of bottled oil has soared and its availability has become scarce. So that in its use, people use bulk oil instead of packaged oil and use it repeatedly. Repeated use of cooking oil can increase the value of the peroxide value. Peroxide number value in oil that is not in accordance with SNI 3741-2013 is 10 mek O2/ Kg indicates that the oil is damaged or rancid. This study aims to determine the value of peroxide value in bulk oil that is used repeatedly using the Iodometry method with two experimental repetitions. The results of this study prove that repeated frying can increase the peroxide value significantly. Peroxide number value in sample A1 = 9.82; A2 = 9.416; B1 = 15.95; B2 = 14.455; C1 = 20.41; C2 = 20.904; D1 = 4.969 ; D2 = 5.607 : E1 = 7.001 ; E2 = 7.676. Of the 5 samples tested, it was shown that there were samples B and C whose results exceeded the SNI 3741-2013 Standard, Sample A approached the maximum limit of the SNI 3741-2013 Standard, and Samples D and E were below the SNI 3741-2013 Standard. According to the survey, it was found that samples B and C were the cooking oil samples with the most frequency of frying successively 5 – 7 times. So it can be concluded that the more often the frying is done repeatedly, the higher the peroxide number value in the household used bulk cooking oil.

This study aims to analyze the effectiveness of implementing the Hospital Management Information System in improving administrative efficiency in inpatient services. The research employed a mixed-method approach (quantitative and qualitative) using a descriptive survey design. The sample consisted of 50 respondents, including administrative staff, medical personnel, and hospital management directly involved in the use of Management Information System, as well as 10 key informants for in-depth interviews. Data were collected through questionnaires and semi-structured interviews, then analyzed using descriptive statistics, correlation tests, and thematic analysis. The results indicate that Management Information System has a significant positive impact on administrative efficiency, as evidenced by improvements in process speed, data accuracy, and coordination among service units. The system also contributes to accelerating claim processes and reducing the manual workload of administrative staff. However, the effectiveness of Management Information System is still influenced by factors such as human resource readiness, training, and technological infrastructure support. The main challenges identified include limited training and technical network issues. In conclusion, Management Information System has proven effective in enhancing administrative efficiency in inpatient services, but further optimization through continuous training, managerial support, and integrated system development is required for more effective implementation.

Poetry is one type of literary work in which there are a series of words that contain meaning. Therefore, to understand more deeply about the poem requires an in-depth study. The purpose of this  study is to describe the structure of the poem where there are physical elements and mental elements in the poem "Tiada" by Joko Pinurbo. The method in this study is qualitative descriptive which is studied using a structural analysis approach. The results of the structural analysis of this poem contain the physical structure analyzed including diction, imaging, majas, and typography. While the mental structure analyzed includes themes, feelings, tones and gymnasals, and messages. This research is useful for readers to better understand the content of poetry and develop insight or knowledge of literary works in the form of poetry, especially in analyzing its structure.  

The aim of the study was to describe the English Teachers interpretation, implementation, and the challenges in implementing independent curriculum. The research used a descriptive design with a qualitative approach. The data was collected using interviews, observation, and document study. The subjects of this study were 3 English teachers in the seventh grade of junior high school in Lombok Island. The results showed that the English teachers participating in the study had right interpretation of the objectives of English learning in the independent curriculum. They were familiar with the content of English materials, the method of implementing differentiated learning, and method of conducting learning evaluation using formative and summative assessments. However, these English teachers did not have proper interpretation of the content of learning the six skills, including the implementation of text-based approach and student centered learning. Results of the study show that these teachers did not implement independent curriculum optimally because they lacked knowledge in interpreting the components of independent curriculum. The study yields that the challenges faced by English teachers in implementing independent curriculum included (1) the lack of time to prepare the material and (2) the lack of time to internalize the concept of independent curriculum. Ultimately, participants of the study found some difficulties to implement the learning methods in differentiated learning because they lacked time allocation for addressing and adjusting to the demand of new English teaching-learning model.    

Global data for 2018 shows that 149 million children worldwide or the proportion of toddlers experiencing stunting is 21.9%. The incidence of recurrent infectious diseases is a direct factor causing stunting, where this factor is closely related to unsanitary sanitation conditions and the behavior of washing hands with soap. This research was conducted with the aim of finding the relationship between washing hands with soap, clean water facilities and ownership of healthy latrines with the incidence of stunting in toddlers. This study used an analytic observational design and a cross-sectional approach. The sampling technique used random sampling with a total of 100 samples. Data were collected directly from respondents through interviews and observations using questionnaires and observation sheets. Data were analyzed using the chi square test. The results of the study found that there was a relationship between clean water facilities and the incidence of stunting in Siau Dalam Village, with a p value = 0.000. There is no relationship between ownership of healthy latrines and the incidence of stunting in Siau Dalam Village with a p value = 0.115. It is hoped that the puskesmas will be more active in role health education with creative methods related to making and utilizing healthy latrines and it is important to use clean water which are aspects that are considered in the triggering factors for stunting.   Keywords: Stunting, clean water facilities, Letrine.  

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.