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Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.

Financial management as an integral part of general management has a crucial role in the survival and growth of a company. In a constantly changing business environment with complex market dynamics, the application of financial management functions is becoming increasingly crucial in determining the direction and financial performance of the company. In this study, the approach used is a qualitative approach, which is a research process and understanding based on methodologies that investigate social phenomena and human problems. This research has a characteristic that lies in its purpose, namely describing, studying and explaining the phenomenon to be studied. Which contains the results of research on CV. Canbe Kosmetik Indonesia, the application of the financial management function is running well as the SOP set by the company. By applying the functions of financial management itself in the form of planning, organizing, directing, coordinating, and supervising.

Papua is an island located in the eastern part of Indonesia. This island is famous for its various natural riches, agricultural products and unique culture. In the era of globalization, Papuan culture has experienced a drastic decline, with many young people abandoning their culture as native Papuans and following the times with modern culture. Without them realizing, there are many aspects and opportunities that can be developed to help the economy and can even introduce the world to the beauty of Papua through the art of painting. One of the characteristics of Papua is the beauty of the bird of paradise. This beauty can be used as an illustration of business potential by making art paintings of birds of paradise. Young people must play an important role in promoting the beauty of Papuan paintings through social media and showing the world that the potential of young people to produce works can be appreciated.

This research aims to analyze the role of human resource competencies, entrepreneurial characteristics, innovation, and government policies in improving business performance in MSMEs, especially in the culinary sector of the city of Semarang. This research is a type of quantitative research method using data collection techniques in the form of questionnaires. The population in this study was 3,291 MSMEs. In determining the sample using the purposive sampling method. Of the total 3,291 MSMEs, only 110 Culinary MSMEs were used as respondents in this research.  The data collection technique is carried out by distributing questionnaires whose validity and reliability have been tested. The questionnaires are distributed online via google form. The data analysis method used consists of descriptive analysis, outer model evaluation, and inner model evaluation. The data analysis tool in this research uses smartpls 3.0 software. The results of this research show that innovation has a positive effect on business performance. Government policies have a positive effect on business performance. Human resource competency has a negative effect on business performance. Entrepreneurial characteristics have a negative effect on business performance  

This study aims to investigate the impact of institutional ownership on company financial performance through qualitative research methods with a literature study approach. Institutional ownership, which involves entities such as investment companies, pension funds, and insurance funds owning shares in the company, is considered a crucial mechanism in corporate governance. Through a comprehensive review of various sources such as journals, books, and research reports, this study conducts a qualitative analysis to explore the complex relationship between institutional ownership and corporate financial performance. Findings from the literature highlight that this relationship is influenced by a variety of factors, including firm characteristics, other ownership structures, macroeconomic conditions, and management strategies. This research not only provides in-depth insights into the implications of institutional ownership for corporate governance, but also provides practical recommendations for companies, investors, and policymakers.

This study examines the thoughts and contributions of KH Hasyim Asy'ari in the context of Islamic education in Indonesia. Known as the founder of Nahdlatul Ulama (NU), KH Hasyim Asy'ari is recognized not only as a scholar and leader of the Islamic mass movement but also as an influential thinker in the field of education. This article highlights his biography, the influence of Islamic boarding schools (pesantren) on his thinking, and his contributions to theology, Sufism, jurisprudence (fiqh), and political thought. Hasyim Asy'ari's educational philosophy emphasizes the importance of morality, ethics, and the integration of Islamic values into the curriculum. Embracing a classical approach, he advocated for curricula based on the Qur'an and Hadiths, as well as traditional teaching methods in pesantren. The study also underscores his views on the responsibilities of students and the ideal characteristics of teachers, along with a holistic approach to educational evaluation. In conclusion, the article emphasizes Hasyim Asy'ari's comprehensive approach to enhancing human quality through education grounded in moral and religious principles.

This research aims to provide an explanation related to the basic concepts in the development of cost behavior, which is viewed from theoretical and practical cost behavior. The aim of writing this article is to provide a comprehensive picture of cost behavior towards fixed costs. It is hoped that the results of this research can be used by management in estimating more accurate production costs. For academics, this paper is useful for increasing insight and bringing theoretical concepts closer to a practical level. This research reviews the nature of cost behavior by examining the relationship between total costs and changes in cost drivers, which exist in manufacturing companies. Based on the discussion in this research, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristic that the total costs remain the same, even though the cost drivers change. Meanwhile, variable costs are characterized by total costs that change proportionally to changes in the cost driver.  

Every country has distinctive characteristics that become selling points in terms of economy and infrastructure, including small regions such as districts, sub-districts, villages, and hamlets that need to be developed to be more widely known. These distinctive values, including natural potential, plantation products, micro-businesses, tourism sectors, and arts, are important for regional existence. Carangwulung Village in Wonosalam Sub-district, Jombang Regency, has high natural potential such as durian, salak and coffee. Located in the highlands, the village excels in plantations. The tourism sector stands out with its beautiful environment and friendly people, making it an ideal destination for tourists. Plantation products are processed into high-value products through MSME businesses that prioritize quality. Arts potential, such as Gamelan, Jaranan, and Remo Dance, are also preserved. The community service program focused on the development of arts and tourism in Carangwulung Village, including the "Selepas Senja" art performance and tourism. The research used a qualitative descriptive methodology, collecting data through observation, interviews and FGDs. The findings show the importance of preserving and promoting local coffee culture and traditional arts to attract tourists. The eco-tour involved 10 UPN "Veteran" East Java students and the local community.

The aim of this research is to discuss innovation in marketing management of village Micro, Small and Medium Enterprises through social customer relationship management (SCRM), digitalization and technological guidance assistance. The method used is a systematic literature review method. Systematic literature reviews are used for the process of identifying, evaluating and interpreting research results relevant to research objectives that include research questions, topic areas and related phenomena. One of the main reasons for conducting qualitative research is because the research is exploratory in nature. Based on the discussion above, it can be concluded that social customer relationship management is defined as a business philosophy and strategy, supported by technology platforms, business rules, processes and social characteristics, which are designed to involve customers in collaborative conversations to deliver mutually beneficial value in a trusted and transparent business environment. Micro, small and medium enterprises need to maintain good relationships with customers and increase their loyalty through knowledge and fulfilling customer needs quickly and precisely. One of the keys for micro, small and medium enterprises to survive in today's competitive business world is through business digitalization, where micro, small and medium enterprises can take advantage of this to develop business performance. Government policy in the form of technical guidance training in the form of training for micro, small and medium enterprises is expected to strengthen the relationship between entrepreneurial marketing and marketing performance.

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.

The research aims to determine the positive and significant influence of the team quiz type active learning strategy on the active learning of Christian Religious Education and Character Education of class The research hypothesis is that there is a positive and significant influence of the team quiz type active learning strategy on the active learning of Christian Religious Education and Characteristics of class Descriptive and inferential quantitative research methods. The population of all class X students at SMK Negeri 1 Raya Simalungun Regency for the 2023/2024 academic year who are Protestant Christians is 159 people. The sample was random (random sampling), namely 40% of the total population minus 30 questionnaire test respondents, namely 40% x 129 people = 52 people. The research instrument is a closed questionnaire. The results of data analysis obtained: a) The value rcount=0.555>rtabel=0.297 and tcount=4.718>ttable=2.000 shows that there is a positive and significant relationship between the team quiz type active learning strategy and students' active learning in Christian Religious Education and Character. b) Regression equation. c) The determination test shows that the magnitude of the effect is 30.80%. d) Hypothesis testing obtained Fcount=22.284>Ftable=3.15 then H0 is rejected and Ha is accepted. The research concluded that there was a positive and significant influence between the active learning strategy of the team quiz type on the active learning of Christian Religious Education and Characteristics of class

This study aims to analyze the characteristics and behavior of visitors to Lippo Cikarang Mall, focusing on demographics, shopping preferences, and satisfaction levels with the facilities and services provided. Efforts to increase the volume of visitors to find out: the number of visitor respondents, the number of respondents who filled out the questionnaire and the statistics of the crowd of visitors. Data was collected through a survey involving 70 respondents who were randomly selected in various areas of the mall. Descriptive statistical analysis is used to describe visitor profiles, while inferential analysis is applied to identify factors that affect customer satisfaction. The results of the study show that the majority of visitors are in the age group of 15-55 years old with an upper-middle-income income. Shopping preferences are more dominant on fashion and food products. The level of visitor satisfaction is high, especially regarding cleanliness, safety, and tenant variety, but there are complaints related to limited parking spaces. This finding provides valuable insights for the management of Lippo Cikarang Mall in formulating strategies to improve services and a better shopping experience for visitors

The purpose of this research is to develop interactive learning media using Wordwall applications in Akidah subjects, especially the material of faith in angels, which is motivated by learning that is still monotonous and less innovative, so that it has an impact on student motivation and understanding that is less than optimal. Qualitative research with a descriptive approach was conducted through observations, interviews, and literature studies to develop Wordwall learning media. The results showed that the use of Wordwall interactive learning media proved effective in increasing students' motivation and understanding of the material of faith in angels, and the Wordwall application is considered to be an alternative learning media that is interesting and innovative, especially in online learning. This research emphasises the importance of the teacher's role in using learning media that suits the needs and characteristics of students, as well as utilising technological developments to make learning more interesting.

The bank is an official state institution in the financial sector that has the task of withdrawing and disbursing public money. Banks are one type of trusted institution among the surrounding community. Banks that have a non-trivial task make the bank also registered in the law for its security. There are many banks in Indonesia, one of which is BSI. BSI is the only bank that applies sharia principles based on the Koran and hadith. The existence of these principles makes Islamic banks not carelessly choose transactions or cooperation with other parties or customers. Uniquely, Islamic banks also use a profit sharing system as their ratio. Whereas conventional banks use the deposit interest system as their ratio. That is why researchers are interested in conducting research on the difference between the principles of Islamic banks and conventional banks in fundraising products (funding). There are three types of fundraising products in both Islamic and conventional banks, namely checking accounts, savings accounts and time deposit accounts. The difference is that Islamic banks use wadi'ah contracts and mudharabah contracts. This study aims to introduce to all people that Islamic banks have their own uniqueness and characteristics. Therefore, it is necessary to explain the contracts involved in Islamic banking. In this study, researchers used qualitative techniques. There are two data sources: Primary and secondary data sources. The researchers conducted direct interviews with informants based on primary data.

This Research Aims To Identify And Determine Efforts That Can Be Made To Improve Service Quality Through A Study of its relationship with Organizational Support, Job Characteristics and Innovation. The population of this study was 161 implementing employees at the Bogor Regency Food Crops, Horticulture and Plantation Service with a sample size of 115 people, whose determination used the Slovin formula with an error tolerance of 5%. Data was obtained using instruments in the form of questionnaires and analyzed using descriptive and inferential statistical analysis. The results showed seven positive and significant relationships. First, there is a positive and significant direct relationship between the variables Organizational Support and Innovation with a correlation coefficient of 0.347. Second, there is a positive and significant direct relationship between Job Characteristics and Innovation with a correlation coefficient value of 0.254. Third, there is a positive and significant direct relationship between Organizational Support and Service Quality with a correlation coefficient of 0.102. Fourth, there is a positive and significant direct relationship between Job Characteristics and Service Quality with a correlation coefficient value of 0.087. Fifth, there is a positive and significant direct relationship between Innovation and Service Quality with a correlation coefficient of 0.389. Sixth, there is a positive and significant indirect relationship between Organizational Support and Service Quality through Innovation with a correlation coefficient of 0.084. Seventh, there is a positive and significant indirect relationship between Job Characteristics and Service Quality through Innovation with a correlation coefficient of 0.104.

A keyelement in the growth of teaching as a professionis teacher competency. A teacher needs to be proficient in a variety of behaviors, knowledge, and abilities in order to accomplish their professional tasks, which are demonstrated in their performance. When it comes to designing learning activities that will provide the best learning out comes, pedagogical expertise is the most important factor to take in to account. In actuality, though, there are still educators who lack pedagogical competency. The purpose of this study is to evaluate the Islamic Education (PAI) teachers' pedagogical proficiency in PAI learning activities at Bakong PittayaSchool in Pattani, Thailand. To comprehend the elements influencing the level of pedagogical competenceof PAI instructors at Bakong Pittaya School in Pattani, Thailand, as well as the characteristics of teacher competence in Thailand. This study takes a descriptive approach while using a qualitative research methodology. Data collection techniques, content analysis, interviews, and observation are all part of qualitative research. This study is being conducted at Bakong Pittaya School in Pattani, Thailand. According to the author's discussions with Islamic Education instructors and the school director, the pedagogical ability of PAI teachers at Bakong Pittaya School in Pattani, Thailand, is deemed good. Three components make up the pedagogical competency of PAI teachers: creating learning implementation plans (RPPs), carrying out learning, and conducting assessments. Teacher competency in Thailand is regulated by a teacher constitution that out lines the abilities or competencies a teacher must have, referred to as the teacher standards. Factors affecting the quality of pedagogical competence of PAI teachers in Thailand include internal factors such as efforts and initiatives from the PAI teachers themselves to develop knowledge in their field. Lack of discipline and responsibility among teachers pose a significant challenge for schools in Thailand in improving teacher competence. External factors include the school's support in providing learning facilities. Supporting factors involveactive participation from parents, community associations, teacher representatives, student representatives, directors, and principals, as well as academic experts/advisors, all of whom are part of the school committee. Keywords: , ,

This research aims to analyze and test factors that have the potential to influence company value (Y) using quantitative methods with the Partial Least Square (PLS) approach. The data used comes from 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The variables in this research consist of attachment variables, namely company value (Y), and independent variables, such as Macro Fundamentals (Z1), Micro Fundamentals (Z2), Financial Performance (X1), Company Characteristics (X2), and Financial Leverage (X3 ). The analysis technique used is Partial Least Square (Smart PLS). The research results show that Financial Leverage has a positive but not significant influence on company value, while on financial performance it has a negative and not significant influence. Macro Fundamentals do not significantly affect Financial Leverage, but have an insignificant positive effect on company characteristics, financial performance and company value. Micro Fundamentals have a positive and significant effect on Financial Leverage, company characteristics and financial performance, but are not significant on company value. Company characteristics have a negative and significant effect on financial performance and company value. Financial performance has a positive but not significant effect on company value. This research contributes to the literature by providing empirical evidence regarding the factors that influence firm value in the Indonesian manufacturing sector. These findings can be used by investors, financial analysts, and other stakeholders to gain better understanding in making investment decisions.    

This research aims to determine and analyze the influence of social media marketing and characteristics of buyers on purchasing decisions for Sony Mirrorless Cameras in Bogor City through purchase interest as an intervening variable. This research method is quantitative research with a sample size of 319 people. The research results show that Social Media Marketing has a Charachter of Buyingitive and significant effect on Purchase Decisions, mediated by Purchase Interest. Characteristics of Buyer has a Charachter of Buyingitive and significant effect on Purchase Decisions mediated by Purchase Interest. Improving Purchasing Decisions emphasizes building trust between producers and consumers. The existence of mutual trust between producers and consumers will create good conditions for the exchange of information and advice without fear. In other words, trust is a central issue in human civilization. The influence of trust is so central because this character also occupies important purchasing decisions.    

By considering the role of intervening variables, such as ownership structure, financial performance, and company characteristics, this study aims to analyze the impact of macro fundamentals, capital structure, and on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analytical tool used is Smart-PLS and descriptive quantitative methodology. This study states that ownership structure, macro fundamentals, and capital structure insignificantly affect firm value. In addition, an examination of intervening variables reveals that, in contrast to business characteristics, ownership structure and financial performance moderate the relationship between macro fundamentals, capital structure, and firm value. These results imply that macro fundamentals, capital structure, ownership structure, and financial performance should be considered in evaluating firm value. These results highlight the importance of maintaining an ideal capital structure and improving financial performance for firms to increase firm value.    

The aim of this research is to analyze whether there is an influence of Macro Fundamental Analysis, Micro Fundamental Analysis on Company Value with Capital Structure, Company Characteristics and Financial Performance in Service Companies Listed on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative research and the type of data used is secondary data obtained from the results of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023 through the official website of the Indonesia Stock Exchange and other supporting journals related to this research. . The sample used in this research consisted of 6 financial services companies listed on the Indonesia Stock Exchange, whose data were then analyzed using the Smart-PLS version 4 application. The results of this research show that among the proposed hypotheses there are 7 independent variables that have a positive and significant effect on the variables dependent, while the remaining 6 variables have a negative effect on the dependent variable, namely company value