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This study aims to analyze the effect of working capital turnover (WCT) and liquidity (CR) on profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange in 2019 – 2022. Samples were taken using purposive sampling technique for 31 food and beverage companies. Data is processed using secondary data, then analyzed using descriptive statistics, classical assumption tests and hyphotesis test,  The results of the study partially show that working capital turnover (WCT) has a positive but not significant effect on profitability (ROA), while liquidity (CR) has a positive and significant effect on profitability (ROA). Simultaneously, both working capital turnover (WCT) and liquidity (CR) have a significant positive effect on profitability (ROA).

. This study discusses the impact of the development of agricultural technology for the community which initially traditionally became more modern in Bukur Village, Jiwan District, Madiun Regency, East Java Province. Advances in agricultural technology have brought significant changes to society. The impacts of the changes can change the lifestyle and work of farmers. This study uses a qualitative method where researchers have the aim of analyzing the impact of agricultural technology on social change in society. Social change in society is not a result or product but a process. This process of change is of course the result of an agreement or joint decision taken by an individual or a community group. The decisions taken are of course in accordance with the wishes or expectations of the group so that social change can be realized. However, the application of technology does not always have a positive impact, sometimes there are negative things with several obstacles. Some of the obstacles encountered in the process of community empowerment using technology, one of which is secondary human needs that arise after their primary needs are met.  

Every industrial revolution will have an impact on every aspect of daily life, including Islamic education. Begin by mentioning the current industrial revolution, which is still going strong and will continue to negatively impact Islamic education, particularly media that promotes learning. This effect cannot be reversed. Every action has both positive and negative effects. There is always a way to maximize positive effects and minimize or eliminate negative ones. "Pengembangan Model Pembelajaran Islam Berbasis Teknologi to Generasi Milenial" is the topic that can be covered in this essay. The current study is a rigorous evaluation that applies the method of deskriptif textual analysis to the context of Library The findings of this study indicate that the best media for teaching and learning in the present period are those that are based on technology.

This study aims to analyze the learning interest of high class private elementary school students in Mathematics. Interest in learning is a key factor in student learning success, and a deep understanding of student interest in learning can help develop effective learning strategies. This study involved a sample of students from high class private elementary schools consisting of several age groups. Data was collected using a questionnaire specifically designed to measure students' interest in Mathematics. The questionnaire included questions regarding students' interest in the subject, confidence in solving mathematical problems, and students' perceptions of the relevance of mathematics in everyday life. The results of the data analysis showed that most of the high class private elementary school students had a negative interest in learning Mathematics. They have not shown high interest in this subject and have no strong confidence in solving math problems. In addition, students are also not aware of the relevance of Mathematics in their daily lives. It is hoped that the results of this research can provide valuable insights for educators and policy makers in increasing students' interest in learning Mathematics.

This study aims to analyze the influence of service quality, price and the location of the success of the Akang Squeeze Orange Ice business in JIn.Cendrawasih, Pasir Putih Village, South Jambi District, Jambi City. The sampling method used is purposive sampling method. The sample in this study were 98 customers from Akang Peras Jeruk Peras and then an analysis was carried out on the data obtained using quantitative and qualitative data. Methods of data collection by conducting interviews, questionnaires, and observation. Testing the hypothesis using the t test shows that the three independent variables studied proved to have a significant partial effect on the dependent variable of business success.

This study aims to determine how big the Influence of Direct Village Fund Cash Assistance (BLT DD) on the Welfare of the People of Parenring Village, Lilirilau District, Soppeng Regency, using survey research, namely only a portion of the population is used as a sample. The population in this study were 71 people, then to determine the sample used the Yamane taro formula and produced a sample of 42 people, the sample used was random sampling (random sample). Data collection techniques using observation, questionnaires and documentation. For data analysis techniques used are quantitative descriptive analysis techniques and quantitative associative analysis techniques. The results showed that there was a fairly strong influence between BLT DD on community welfare in Parenring Village, Lilirilau District, Soppeng Regency with a correlation value (R) of 0.511. This shows that the percentage contribution of the BLT DD variable to community welfare is 26.1%, while the remainder is 100% - 26.1% = 73.9% which is influenced or explained by other variables.

Aides aegypti or Aides albopictus is a type of mosquito that carries and transmits dengue virus to humans. Dengue hemorrhagic fever appears as an Extraordinary Event (KLB), causing panic in the community because it has the risk of causing death and spreads very quickly. Based on records from the Directorate for Prevention and Control of Infectious Diseases (P2PM) until Week 36, the cumulative number of confirmed cases of DHF from January 2022 was reported as 87,501 cases (IR 31.38/100,000 population) and 816 deaths (CFR 0.93%). Sampang Regency, East Java, is currently starting to anticipate the possibility of an outbreak of dengue fever. After the local regency government released three districts that were considered prone to Dengue Hemorrhagic Fever (DHF), namely Sampang District, Omben District and Torjun District. The Health and Family Planning Service (Dinkes-KB) of Sampang Regency, East Java, noted that cases of dengue hemorrhagic fever (DHF) in the area have decreased in 2021 compared to the number of cases that occurred in previous years. This study aims to determine the implementation of dengue hemorrhagic fever (DHF) prevention policies in Sampang District and what are the inhibiting factors. In this study, researchers used a qualitative descriptive method that used data collection such as interviews, observation and documentation studies. Based on the research results in assessing the Implementation of Dengue Hemorrhagic Fever (DHF) Management Policies in Sampang Regency, it has not been maximized when viewed from several indicators of evaluating the implementation of public policies, namely (1) Policy resources such as a lack of health workers, sufficient health facilities and funds, (2) ) the disposition or attitude of the executors is not firm and the lack of community participation in PSN activities, (3) economic, social and political conditions that are not conducive.

The general research objective is to get an overview of the moral values ​​in a film and to find out the implications for drama learning in high school. This study uses a qualitative descriptive analysis approach, in which the researcher records carefully and carefully the data in the form of words, sentences, pictures, and videos. The use of a descriptive qualitative approach in this study aims to describe and understand the moral values ​​in the film My Nerd Girl. The film My Nerd Girl provides many illustrations regarding moral values ​​that can be presented as role models for students at school. Therefore, in learning drama films this can be presented as an alternative teaching material, especially in discussions about examining the characteristics of elements and linguistic rules in drama texts in the form of scripts or stages and presenting plays in the form of stages or scripts. Researchers found 45 data on moral values ​​in the film My Nerd Girl and have described their implications for drama learning in high school. The most common moral values ​​found were the moral values ​​of helping each other, the moral values ​​of being responsible and the moral values ​​of cruelty, while the fewest were the moral values ​​of persecution and the moral values ​​of revenge.  

The aim of this research is to (1) describe the religious values in the form of belief values in the novel "Buya Hamka" by Ahmad Fuadi, (2) describe the religious values in the form of worship values in the novel "Buya Hamka" by Ahmad Fuadi, (3) describe the religious values in the form of spiritual values in the novel "Buya Hamka" by Ahmad Fuadi, (4) describe the religious values in the form of knowledge values in the novel "Buya Hamka" by Ahmad Fuadi, (5) describe the religious values in the form of practice values in the novel "Buya Hamka" by Ahmad Fuadi. This research is a qualitative descriptive study with a literary sociology approach that focuses on the aspect of religious values. The data source for this research is the novel "Buya Hamka" by Ahmad Fuadi. The data collection technique in this study is done by reading, searching for data, taking notes, and classifying the data. The results of the research on religious values in the novel "Buya Hamka" by Ahmad Fuadi include: (1) religious values in the form of belief values with 11 data, consisting of data about belief in Allah, belief in the Prophet, and belief in predestination, (2) religious values in the form of worship values with 34 data, consisting of data about prayer, fasting, pilgrimage, supplication, remembrance of God, and reading the Qur'an, (3) religious values in the form of spiritual values with 15 data, consisting of data about the feeling of prayers being answered or receiving Allah's help, the feeling of humility during prayer, reliance on Allah, and gratitude, (4) religious values in the form of knowledge values with 7 data, consisting of knowledge about the content of the Qur'an, knowledge about the pillars of Islam, and knowledge about Islamic law, and (5) religious values in the form of practice values with 16 data, consisting of data about willingness to help, giving charity, forgiveness, and patience.

The purpose of this study is to describe the representation of social values ​​in the sack. The problem explored in this research is social values ​​in the form of spiritual values ​​which include (1) truth values (2) honesty values (3) toughness values (4) caring values. The method and approach used in this research is a qualitative descriptive approach. Qualitative descriptive approach is used to describe the education values ​​in the film Dua Garis Biru by Gina S. Noer. Data analysis of this research was carried out by collecting data with the method of observing and recording, identifying data, classifying data, and describing data. The results of this study indicate that the educational values ​​contained in the film Dua Garis Biru by Gina S. Noer with several forms of value are as follows: (a) the educational value of honesty in the film is the most dominant, there are 15 forms of the value of honesty. (b) the educational value of toughness in the film shows 15 forms of toughness value. (c) the educational value of caring in the film shows 13 forms of caring value. (d) religious educational values ​​in the film show 8 forms of religious values.

The purpose of this research is to describe (1) the types of metaphors found in the lyrics of the album "Berhati" by Sal Priadi, and (2) the functions of metaphors in the lyrics of the album "Berhati" by Sal Priadi. This research is a qualitative descriptive study. The data source for this research is the lyrics of the album "Berhati" by Sal Priadi, which consists of the songs titled "Nyala," "1-2-Cha-Cha," "Malam-Malam Ubud," "Di Timur," "Melebur Semesta," "Kultusan," "Ikat Aku di Tulang Belikatmu," "Amin Paling Serius," "Dalam Diam," and "Jelita." The data in this study are the types and functions of metaphors found in the lyrics of the album "Berhati" by Sal Priadi, in the form of words, phrases, clauses, and sentences that are present in the lines and stanzas of the lyrics related to the types and functions of metaphors. The data collection technique used in this research is literature review, observation, note-taking, and data cards. The data analysis is done using qualitative content analysis. Based on the analysis results, it can be concluded that there are types and functions of metaphors used by the songwriter in the lyrics of the album "Berhati" by Sal Priadi. The types of metaphors found in the lyrics of the album "Berhati" by Sal Priadi include anthropomorphic metaphors, synesthetic metaphors, abstract metaphors, and bestial metaphors. The functions of metaphors found in the lyrics of the album "Berhati" by Sal Priadi include informational function, expressive function, directive function, and phatic function. The most abundant data are found in the category of abstract metaphors and informational function of metaphors, while the least amount of data are found in the category of bestial metaphors and expressive function of metaphors.

The electronic media discussed in this paper are temporarily only focused on the use of internet media and professions which are currently trending. This is because it is the use of the internet that is currently the most popularly used by many people, apart from being something that can be categorized as something that is 'booming'. It should be underlined, with the existence of technological developments in the future, it is possible to use other network media besides the internet in e-commerce. So our thinking should not only be fixated on the mere use of internet media. Community service this time is to provide training/debriefing for students aged 13-17 years. The negative impact arising from the effectiveness of TikTok's social media has also made it impossible for them to play TikTok. Teenagers often lose track of time and neglect other work or become obsessed with the TikTok application itself. There is still a lot of content on the TikTok application that is not appropriate for teenagers to see. The positive impacts of using social media are as follows: a. Can make social media a means or media used to communicate with other users. Through this communication individuals can have a motivation to develop themselves to be better. For example, having a desire to study hard is obtained from the results of interpersonal communication with other users. b. Develop yourself by honing capacity through videos watched on social media. For example, by watching a video that has a moral message for the lives of teenagers, they should not give up in carrying out the educational process they are facing and continue to be enthusiastic and persistent in achieving all their desires. c. Can express emotions owned by teenagers through a post on social media. Apart from that, the existence of positive content on social media makes individuals have positive reinforcement to form better character or self-development. Meanwhile, the negative impact obtained from the use of social media which is used as a medium for strengthening character for adolescents can be seen through accessing the negative content chosen by teenagers. In this research, the writer or researcher uses qualitative researchers in order to get the right sources to develop hypotheses related to the subject or research topic. A proper qualitative approach involves analyzing and describing every source, information, and data in the literature. Qualitative research emphasizes the depth of data obtained by researchers. The deeper and more detailed the data obtained, the better the quality of this qualitative research. So, qualitative research is a research approach used by the author to describe information and data analysis that is relevant to the topic of discussion.

This study aims to determine the Role of Communication in Resolving Organizational Conflict. This research was conducted on students who served as Student Council at Triguna Vocational School. The research method used is interviews and literature review. The results of this study say that communication plays an important role in resolving conflicts in the organization. The sample shows that without good communication it can lead to miscommunication and misunderstanding among members of the organization. Therefore, the five elements of communication must be maximized properly so that conflicts do not occur in the organization.

The purpose of this study to analyze the effect of Perceptions Of Financial Rewards (X1), work engagement (X2) to organizationcommitment (Y1) and employeeperformance (Y2). In this study, data were collected through questionnaires to 90 respondents to determine the response of respondents to each variable. Then analyze the data obtained in the form ofquantitative analysis and qualitative analysis. Quantitative analysis include validity and reliability test, the classicassumption test, hypothesis testing via the F test and t test and analysistest, the coefficient of determination (R2). Data analysis techniques used were linear regression analysis that serves to prove the research hypo thesis. The datathat have met the test validity, test reliability, and classical assumption processed so as to produce the followingregression equation: Y1= 0.244X1 + 0.467X2 and Y2 = 0,202X1 + 0,394X2 + 0,209X3 . Results of the analysis with sobel test  found that Perceptions Of Financial Rewards (X1), workengagement (X2) has a positive and significant influence on organization commitment (Y1) and Perceptions Of Financial Rewards (X1), work engagement (X2) , Perceptions Of Financial Rewards (X3) has a positive and significant influence on employee performance (Y2) . Hypothesis testing using t-test showed that independent variables found to significantly affect  dependent variables.

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

This study discusses the business opportunities of the creative sector assessing the many needs of the community for invitation making services and accompanying equipment in a solemn event in the form of a wedding. This paper examines how human creativity is one of the causes of the creation of a business opportunity. In fact, creativity itself can create a business. In the face of a situation that requires humans to be able to meet their needs, human creativity by looking at the available business opportunities, in our discussion we see from business opportunities that creative idea services are needed to create a good impression through wedding invitations and bridal dowries in weddings. From the analysis described, this type of invitation and dowry service business will not be extinct by time, a promising type of business because every wedding requires invitations and dowries. This business requires promotion which can be done in several ways such as participating in Wedding exhibitions or utilising social media to increase revenue and to be better known by the public.

There..are..several..factors that cause the.low skills and learning achievement of PAK students in class XI Multimedia 1 SMK Marsudirini St. Francis Semarang. One of these factors is the way the teacher teaches, which is still teacher-centered and uses the lecture method, which makes students less proficient in PAK learning. so that learning tends to be monotonous, and the resulting formulation..of..the..problem..is as follows: Is learning with the Concept Map method assisted by Canva media effective for increasing students' skills and learning achievement in PAK learning, to discuss this problem, quantitative research is carried out using independent variables: process skills which will be marked X and the dependent variable: learning achievement marked Y with the instruments of observation sheets, tests, and questionnaires, with research subjects being students of class XI Multimedia 1 as the experimental class and class XI Multimedia 2 as the control class. The results of this study were as many as 70.8% of experimental class students achieved a higher mastery score than the control, there was an increase in the average learning achievement in class XI Multimedia 1 by 9.5% before and after learning, and showed the effect of skills on learning achievement of 38.9%, although these results were not dominant, the results were positively distributed so that the use of the Canva media-assisted Concept Map learning method was effective in increasing PAK learning achievement in class XI Multimedia 1.

From the results of interviews conducted with teachers in Catholic religious learning, there was a problem that class 12 students at SMA Tarakanita Magelang felt lazy and bored, only 42 students reached Standard of minimum 76. Can the storytelling method assisted by shadow puppets increase student motivation and achievement. Through quantitative research with observation instruments, questionnaires, questions and using the help of the SPSS application. The results obtained from this study indicate the effect of learning motivation in the form of student independence motivation given to the wayang kulit assisted storytelling method, namely an average score of 40 which is considered dominant for the results of student independence motivation, and the influence of learning independence obtained is also strengthened by student achievement where the experimental class got an average score of 86 while the control class used the tachered centered method where the teacher only read the material without only getting an average score of 78. The responses given by the experimental class also showed their interest in learning to use the wayang kulit assisted storytelling method as evidenced by the average score the average obtained was 41 for Catholic religious education lessons. Based on the results that have been obtained, it can be concluded that the use of wayang kulit-assisted storytelling methods influences learning motivation and in turn is effective in increasing student motivation and achievement in Catholic religious education lessons on Diversity Material as the Original Reality of Life at Tarakanita High School Magelang.

The purpose of this research is to evaluate the financial performance of PT. Garda Tujuh Buana Tbk during the period 2021 to 2022. In analyzing this financial performance, this study uses the theory of Financial Ratios, where financial ratio analysis will be carried out, especially on Liquidity Ratios, to assess the company's ability to meet short-term debt obligations. The analytical method used in this research is descriptive quantitative analysis. This approach involves calculating the relevant financial ratios in the company using certain formulas. The data and information for this research were obtained from the Indonesia Stock Exchange. The results of the analysis show that the condition of PT. Garda Tujuh Buana Tbk during the last two years from 2021 to 2022 can be said to be not good. The results showed that the level of liquidity ratios for two years obtained results; Current ratio of 55% and 200%, Quitck Ratio of 45% and 149%, Cash Ratio of 20% and 2%..

This study aims to reveal the effect of motivation on employee performance, especially in the Sajoanging District office, Kabupaten For this reason, information was collected by direct observation (observation), submitting questionnaires/questionsnaires and seeking supporting data in the form of official documents. The results showed that motivation had a positive and significant effect on employee performance in the Sajoanging District office, Wajo Regency.  supported by the results of research which revealed that in a good category generally motivation is in the very good category and employee performance is in.