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The emergence of the current COVID-19 pandemic has a significant impact on people's activities from various aspects of life, both in foreign countries and in this country in various sectors, namely economic, political, social and cultural. The Covid-19 pandemic has hit almost 3 years and has not been fully controlled. Government policies that have been made and implemented require good management, for that full support from the community is also needed. The implementation of existing policies, ranging from PSBB, transitional PSBB, emergency PSBB, New Normal PSBB, Emergency PSBB 2, PPKM, emergency PPKM, Micro PPKM is felt to have not shown a significant decline, this makes the government continue to strive to continue to make policies and regulations. To reduce the rate of suspected Covid-19 contamination, the last government policy through the Java and Bali Level PPKM showed good results, was able to suppress and control the Covid-19 pandemic, Covid-19 control will not work if only the government does it, but requires participation of all elements of society in their respective areas. The government really needs the participation of various parties, namely the business world, the community, Covid-19 volunteers, community leaders and the media. In addition, community behavior is expected to be disciplined in implementing the health protocol, namely 3M (maintaining distance, wearing masks and washing hands frequently), with 3M discipline being the key to strengthening the implementation of 3T (testing, tracing, treatment) down to the village level. In addition, social distancing, long-distance travel restrictions, and proper promotion and education to the public are forms of public health efforts in breaking the chain of the spread of the Corona virus. In fact, there are still people who don't follow the rules, go out on motorbikes, don't wear masks and helmets, don't maintain social distancing, still crowd in the market, they tend to ignore the rules for wearing masks, even though there are rules from PerWali Semarang number 57 of 2020 article 6 paragraph 3

The protection, welfare and independence of the elderly group is increasingly important in line with the increasing number of elderly people, welfare and the realization of an elderly friendly city in Surakarta. The Adiyuswo (Olderly) School in implementation in the City of Surakarta is closely related to the policy steps to realize an elderly-friendly city and the inclusive city policy that has been established by the City of Surakarta since 2006. The policy direction is contained in the Surakarta City Medium-Term Development Plan 2021-2026 with The leading implementing sectors are the Social Service (Dinas Sosial)  and Bappeda  as the coordinator of regional development planning.            The implementation of policies regarding Adiyuswo Schools (Seniors) is carried out in accordance with the direction of the policy on Lifelong Education through regular and planned non-formal education. This education is carried out in an equal and participatory manner. In this case, facilitators, mentors and health and social services are prepared through local institutions, either through the Elderly Committee, Elderly Forums in sub-districts and institutions in the village through fostering elderly families. The elderly school involves the target group, namely the pre-elderly population, the elderly group and other family members who take care of the elderly in the household.

This research aims to prove the influence of Dividend Policy and earnings per Share (EPS) on Company Value in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The type of data in this research process is quantitative where the data is obtained from financial reports. The population used in this research was 7 companies multiplied by 5 years, namely 35 observations. In this research, the method used is panel data regression, using the Chow test, Hausman test, and Lagrange test Multiplier and Common models Effect is the best model to use in this research. The research results show that the Dividend Policy (X1) does not have a significant effect on company value partially on Company Value (Y) and the Earning Per Share (EPS) variable has a partially significant positive effect on Company Value (Y). Company value is the company's performance as reflected by the share price which is formed by demand and supply in the capital market which reflects the public's assessment of the company's performance.

Public transportation is one of the important modes of transportation and is the backbone of transportation in Indonesia. The development of public transportation is also supported by the government, this government support is evident in the national policy, namely the National Medium Term Development Plan (RPJMN). Although public transportation is an effective mode of transportation, it also has obstacles in its development, namely how to meet customer desires in choosing a mode of transportation. There are several variables that are the focus of this research, namely age, gender, income, cost, speed, comfort, safety, efficiency and flexibility. The search for influential variables will use the K-Means and DBSCAN clustering algorithms, these two algorithms are also compared to their performance to find a better algorithm. The results of the Silhouette Coefficient show that DBSCAN has a better performance with a value of 0.99 than K-Means with a value of 0.86. The variables that affect the interest in using public transportation are the most important ones related to cost, speed, comfort, safety, efficiency and flexibility.

This research aims to investigate the interplay between spirituality, sciences, school principal leadership, teacher engagement, and the link & match concept between education and business, and their impact on education quality and sports achievement. The study employs a qualitative approach, utilizing purposive sampling to select participants. Data analysis involves thematic analysis to derive patterns, themes, and connections within the collected data. Preliminary findings suggest intricate relationships between the identified factors, indicating their significant influence on both education quality and sports achievement. This research contributes to understanding the multifaceted dynamics shaping educational outcomes and athletic success, offering insights for educational leaders, policymakers, and practitioners.

The impact of Covid 19 occurs in all aspects of life, even 80% of the impact occurs in the non-health sector. Therefore, the management of Covid 19 needs to involve all elements of society, including the campus community. The campus community is expected to actively take social action and be at the forefront of carrying out social change, including responding to disasters. Higher education is responsible for teaching awareness of various social problems to its campus community. Efforts made by the campus in carrying out prevention started from policy development, development of supporting instruments for the Covid 19 alert campus, mobilizing Covid 19 volunteers to the formation of the Covid task force team.  

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares.  This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model.  Key words : dividend policy, profitability, assets structure, corporate size, and debt policy

The COVID-19 pandemic has brought unprecedented challenges to the global economy, including Indonesia. The closure of business premises, social restrictions, and decreased consumer purchasing power are some of the consequences that must be addressed. In response to this crisis, the Indonesian government has attempted to mitigate the negative impact by issuing various tax policies aimed at supporting the business sector and increasing consumer purchasing power. These policies include tax incentives, tax rate reductions, and relief for small and medium-sized enterprises (SMEs) struggling to survive during the crisis. This article discusses the tax policies issued by the government in response to the COVID-19 crisis and their implications for the Indonesian economy.    

Bureaucracy has a heavy duty to implement the government’s vision and mission. Therefore, reliable, integrated, honest, capable, and high-motivation personnel are required. Bureaucratic reform should be implemented using master plan of human resource with massive bureaucratic simplification, because the existing bureaucratic is too long. The position of ASN (State Civil Apparatuses) will be based on functional position only, requiring more skill and competency. In bureaucratic reform, ASN faces a problem, that is, government’s plan to remove structural post of echelons III and IV. The government wants to break the too long procedure in bureaucracy and expect to accelerate decision making and to accelerate public service when bureaucratic reduction is implemented. There are some solutions to the problem discussed, among others: a. amending ASN Law, particularly related to ASN position and ASN management; b. reorganizing the institutional structure (central and regional) in order to adapt to the bureaucratic function needed; c. reinforcing the integrated carrier building for ASN personnel emphasizing more on functional position; d. the establishment of work relation pattern and inter-function coordination that can project the quick and simple bureaucratic working system; changing ASN personnel’s mindset into work professionalism-orientation based on merit system. Internal expectation in the discussion resulting from this socialization includes: a) Regency Government gives inadequate socialization to ASNs, so that they have not understood completely the echelon removal policy; b) the echelon officials approaching pension age can accept the echelon removal policy; c) the young and productive echelon officials prefer structural position because they get more facilities and wellbeing than they do in functional position; d) potential staffs often attend education and training, have visionary perspective, and prefer functional position because they can get position promotion more quickly impacting on the increasing income; e) the staffs without structural position prefer functional position because their pension age can be up to 60 years. Recommendation and expectation to be obtained from this socialization is that all ASNs in DLH Blora will acquire complete information on echelon removal plan and keep their working spirit

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

The biggest problem for children who are faced with the law is because of Law no. 3 of 1997 regarding Juvenile Court is no longer relevant, both from the juridical, philosophical and sociological aspects. This law does not provide the right solution for the handling of children as children in conflict with the law. Children who are in conflict with the law that is resolved in court, result in mental and psychological pressure on the child who is in conflict with the law, thus disturbing the child's development and development. Thus, there is a need for a criminal law policy in handling bullying. The research method used in this research is juridical empirical by looking at the facts that exist in practice in the field. The research objective is to explain policies in law enforcement against child bullies. Settlement of the criminal law for bullying offenders against student victims of violence at school has not been going well because bullying has not been regulated in a law that specifically regulates it.   Keywords : children, underage, criminal law, policy, bullying.

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.

In village development, the availability of accurate village profile data has an impact on its consistency policy direction.  However, there are some problems that are encountered to be able to update it including the quality of human resources, finance and infrastructure. Therefore, Community Service Program (PKM) activity is intended to provide knowledge about the importance of updating data in planning village development and helping the government update profile data and potential of their villages. The method used is training in updating basic data based on family data which is carried out by providing material and its implementation in the field. Community Service Program can be carried out according to the planned schedule, especially in the provision of training materials. Meanwhile, implementation of material in the training could not be carried out because it was constrained because lack of information technology. However, in general the Community Service Program in Neglasari Village was going well, marked by an increasing participant knowledge and an acceleration of online data updating assisted by students who were doing Community Service Program. Indirectly, this achievement at the same time show that the obstacles faced by Neglasari Village were not only on its human resources but rather on aspects of financial support and infrastructure. The actual presence from the government is needed to support the updating of the profile and potential data of this village because it is not only the village institution that requires it, but rather the central and regional governments.

English learning for children called English for Young Learners (TEYL) is developing in various parts of the world, especially in developing countries including Indonesia. This policy began in Indonesia since the enactment of the 1994 Curriculum, and its implementation continues to be increasingly necessary. This is related to the government's efforts to prepare reliable and quality students, who will be able to compete at the national and international levels. English has become a very important language in the international community. Therefore, everyone is expected to be able to learn, master and understand English well. In Indonesia, English occupies an important priority as the first foreign language that must be studied and mastered by students and has been taught in schools ranging from kindergarten to university level. In learning English, there are four (4) language skills that must be learned by students, namely listening, speaking, reading, and writing. One of the important language skills to be learned by students is speaking. One element of language that needs to be improved to support speaking skills is vocabulary. Vocabulary plays an important role in word recognition. The more English vocabulary that is owned and mastered by students, the better they are at understanding various learning materials delivered in English. Mastery of a large and extensive English vocabulary can also improve students' ability to communicate using English. The introduction of English vocabulary in SDN 01 Suruh Tasikmadu Karanganyar can use learning media that is fun, easy and effective. The learning media is Word Webs. The Word Webs media has the benefit of increasing students' knowledge of English vocabulary and strongly supports speaking skills. Word Webs learning media is a learning media that can be used in the teaching and learning process of English especially Vocabulary. Through this Community Service Activity or Pengabdian Kepada Masyarakat, learning English using Word Webs media at SDN 01 Suruh Karanganyar feels more fun and memorable. This will make students feel enthusiastic and happy in learning English provided by using Word Webs media. This media can also help teachers in teaching English vocabulary to support students' speaking skills with fun.

Based on this, the research has the aim to test the effect of profitability, dividend policy, and the policy of debt to the value of companies listed on the Indonesia Stock Exchange. In this study population is all listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sample in this study are listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sampling method used in this study is judgment sampling method, which is one form of purposive sampling by sampling predetermined based on the intent of the study. Based on this can be obtained samples 36 companies. Methods of data analysis using multiple linear regression analysis. Based analyst who conducted the study concluded that profitability has a significant influence on the value of the firm's dividend policy has a significant influence on the value of companies and debt policy has no significant effect on firm value.  Keywords: profitability, dividend policy, debt policy, and value of the company