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Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

Plastic bottle waste is a leftover material that is no longer used from human activities. Flower bouquet has become one of the necessities, especially for teenagers to adults. Comparison of the price of a bouquet of real flowers and artificial flowers is quite expensive, making a bouquet of flowers from plastic bottle waste a new innovation. The purpose of this study was to determine the process of making a flower bouquet, determine product validation, determine the public acceptance of the product, and determine the comparison of the price of production costs of a flower bouquet of plastic bottle waste, real flowers, and artificial flowers. This research uses the methods of observation, literature, experimentation, documentation, interviews, and questionnaires. The process of making a bouquet consists of the preparation of tools and materials, and manufacturing steps starting from bottle selection, bottle cleaning, bottle formation according to flower patterns, pattern assembly, application of color paint, glitter, and clear paint. Making a flower bouquet from plastic bottle waste was carried out through three experiments. The results of the validation test to 3 expert validators based on the assessment of shape, color, appearance, circuit patterns, and color combinations that obtained decent results were the products in the third experiment with a score of 15. The results of the public test to 34 respondents on the public acceptance of the products in the third experiment based on aspects of shape, color, appearance, circuit patterns, and color combinations were very like (score 3). So that the product in the third experiment was accepted by the community. So that the product in the third experiment is accepted by the public and has the potential to become a business opportunity. We recommend that craftsmen streamline time in the manufacturing process and use gloves to avoid droplets of wax glue and cuts due to cutters or sharp bottle parts.

Science continues to advance over time. This development has led to the birth of various new technologies that mark the progress of the times. Currently, technology has entered the digital era, where almost all areas of life are beginning to utilize these advances to increase work efficiency and effectiveness. In Indonesia, digital transformation has also penetrated various sectors, including education. This change presents a significant opportunity for the world of education to expand access, improve the quality of learning, and encourage innovation in teaching methods. As an entity closely linked to human culture and civilization, education has undergone significant changes in the era of globalization. The use of digital technologies, such as online learning, learning management systems (LMS), and interactive media, has become an integral part of the educational process. This not only facilitates the delivery of material but also opens up more flexible and inclusive learning opportunities for various levels of society. However, behind these opportunities, challenges also arise, such as disparities in technology access, low digital literacy in some communities, and the need to adapt curricula and teaching methods to be relevant to current developments. Therefore, the success of educational transformation in the digital era depends not only on the availability of technology but also on the readiness of human resources, including educators and students, to optimize its use. Therefore, the development of digital science and technology has become a driving force for global educational change. Education is required to adapt quickly and accurately to produce a generation that is not only academically intelligent.

Postponement of Debt Payment Obligations (PKPU) is a legal mechanism that provides an opportunity for creditors and debtors to submit a debt reschedule plan to avoid bankruptcy. In the PKPU process, creditors have a role in determining the success of the agreement. In this case, concurrent creditors are more advantaged, because their position can be equal to that of separatist creditors who have collateral. This study examines how the existence of concurrent creditor sovereignty in the agreement process through PKPU, and to what extent the regulations regarding concurrent creditors and their rights are benefited in the cassation decision, especially in the Supreme Court Decision Number 751 K /Pdt.Sus-Pailit/2024. This research is a normative legal research, with prescriptive legal approach and conceptual approach. The types of data used include primary and secondary legal materials, which are collected through literature studies. The legal material analysis technique uses the syllogism and interpretation methods. The results of the analysis, this study identifies how the protection of concurrent creditor sovereignty in peace through PKPU. And how the Supreme Court Decision in Decision No. 751 K/Pdt.Sus-Pailit/2024 pays more attention to concurrent creditors. In this discussion, shows how the regulations and legal protection of concurrent creditors, while discussing the Supreme Court Decision No. 751 K/Pdt.Sus-Pailit/2024 which gave rise to polemics in the interpretation of the provisions of Article 281 paragraph 1. However, it is likely to reflect the judiciary in considering all creditors and debtors, to achieve equal justice for all parties.

Lake Toba, designated as a National Tourism Strategic Area, faces ecological disruption due to the invasive Red Devil fish (Amphilophus labiatus), which threatens the sustainability of native aquatic species. This study aims to enhance the knowledge of the Tapian Nauli farmer group in Hariara Pohan Village, Samosir Regency, in utilizing the Red Devil fish as Liquid Organic Fertilizer (LOF) and processed food. Methods employed include agricultural extension activities, practical demonstrations, pre-tests and post-tests, and evaluation through questionnaires. Results showed a significant improvement in farmers' knowledge after the extension, with 70% moving from the "poor" to "good" category. The Red Devil fish was successfully processed into LOF through fermentation using molasses, starbio, and pineapple, and into shredded fish (abon) as a food product. Farmers responded positively to the idea of Red Devil abon as a potential household business opportunity, given the fish's abundance and low cost. Evaluation of the extension activities revealed a high level of suitability with an average score of 96.33%, covering material content, delivery methods, and instructional media. This study demonstrates that locally based extension approaches can effectively empower farmers to convert invasive pests into value-added products, while fostering economic opportunities rooted in local resources.

The Indonesian Law No. 11 of 2012 concerning the Juvenile Criminal Justice Sistem (SPPA Law) established Diversion and Restorative Justice as core pillars for handling Children in Conflict with the Law (CICL). The Public Prosecutor (JPU) plays a mandatory role in attempting Diversion, as stated in Article 7(1) of the SPPA Law. However, the implementation of Diversion is hindered by judicial limitations, such as restrictions on crimes with a prison sentence of less than seven years and the lack of specific government regulations (PP). These barriers often deny children the opportunity for Diversion, exposing them to the formal justice process and stigmatization. This study analyzes the challenges within the JPU’s authority regarding Diversion and proposes legal reforms to strengthen their role. Using normative legal research and a conceptual approach, the study examines primary and secondary legal materials and suggests the implementation of a Digital Decision Support Sistem (DSS) to guide prosecutorial discretion. The findings reveal that restrictive penal criteria and the absence of a review mechanism for rejected Diversion cases undermine Restorative Justice efforts. The paper argues that legal reforms are necessary to revise penal limitations, develop a detailed regulatory framework, and implement an integrated information sistem to support rehabilitation programs, ensuring the best interests of children and reducing reoffending.

The purpose of this study describes the impact of extracurricular activities on the dancing skills of SMP Negeri 34 Kerinci students. This type of research is qualitative research with descriptive methods. The object of research is students of SMP Negeri 34 Kerinci. This research instrument is the researcher himself. Data collection techniques are carried out by observation, literature study, interviews and documentation. The steps of analyzing data are collecting data, identifying data, classifying data and drawing conclusions. The results showed that students' lack of confidence when doing dance exercises in extracurricular activities, due to students' fear when the teacher told students to come forward and also difficult to understand the material taught, difficult to capture the movements taught by the teacher. The results of the evaluation of dance extracurricular activities at SMP Negeri 34 Kerinci proved that of the 34 people tested, there were 20 students who got A (Very Good), 10 students got B (Good) and 4 students got C (enough). From the overall evaluation results, the teacher held a meeting with the principal for students who got the highest score (Very Good) to be included to take part in the Kerinci Regency FLS2N next year, and had the opportunity to participate in inter-school competitions such as Exspo and Pensi. This shows that SMP Negeri 34 Kerinci is progressing.

This study aims to analyze the perspectives of mathematics students in general chemistry classes. on the use of butterfly pea flowers (Clitoria ternatea) and vinegar as basic ingredients for making environmentally friendly natural ink. This innovation is expected to be an alternative to the use of chemical inks and to encourage environmental awareness among students. This study uses a descriptive analysis method with data collection through questionnaires distributed to students. The results of the analysis show that most students gave a positive response to the use of butterfly pea flowers and vinegar as natural ink, especially in terms of loss, material safety, and potential application in the campus environment. These findings indicate an opportunity to develop environmentally friendly products based on local wisdom in the world of education.

Differentiated learning is an approach that adapts the learning process to the needs, interests, and abilities of each student so that they can learn optimally according to their own style and pace. This approach aims to create a more meaningful learning experience, allowing each student to develop their potential to the fullest, and building an inclusive and equitable environment where all learners have the same opportunity to thrive. With a more dynamic learning atmosphere, students feel valued and supported in their academic journey. To implement differentiated learning effectively, teachers must have the skills to identify individual student needs, design flexible learning strategies, and create teaching materials that can be accessed and understood by all students. With this approach, the effectiveness of learning increases, while encouraging students to be more active, confident, and independent in exploring knowledge.

This research is to analyze the Marketing Strategy of Pempek Cik Rita, using Strenghts, Weeknesses, Opportunity, Threads (SWOT) Analysis. Data collection techniques using interviews and field observations. The results of this study suggest that Pempek Cik Rita can optimize its business strategy by utilizing its strengths to face various opportunities and challenges. By expanding the market outside the city and establishing partnerships with catering parties in Bandar Lampung, the company can expand its reach and attract more customers. To overcome weaknesses, Pempek Cik Rita can increase visibility through social media such as GoFood, Instagram, and TikTok, as well as product diversification by adding vegan pempek variants to follow the healthy food trend. To deal with threats, the company can establish stronger cooperation with mackerel suppliers to ensure the supply of quality raw materials and develop diverse pempek variants to compete in a tight market.

Coffee wood products, natural pet chews, have emerged as one of the unique export commodities developed by Micro, Small and Medium Enterprises (MSMEs) PT Eco Choo in Indonesia. This article presents a case study on export dynamics in the coffee wood MSME sector, secondary data analysis comes from online news, company website, books and articles. The analysis includes the profile of MSMEs, product characteristics, global market penetration strategies, determinants of success and challenges faced. The findings show that the high global demand for eco-friendly pet products is a major driver. Success relies heavily on the ability to consistently maintain quality, product and service safety, manage raw material supply chains, utilize digital marketing, and comply with destination market regulations.. This case study of the coffee wood sector underlines the potential of a creative economy based on local natural resources, while highlighting the importance of quality standards and global market understanding for MSMEs looking to upgrade.

Antutan Village faces soil fertility problems due to high acidity caused by the intensive use of chemical fertilizers without being balanced with organic matter. This has resulted in low agricultural productivity, especially in rice and cocoa crops. As an alternative solution that is environmentally friendly and economical, Jadam Liquid Fertilizer (JLF) was introduced to farmers through socialization and demonstration activities. This activity aims to increase farmers' understanding of the benefits of organic fertilizer in improving soil fertility and provide skills in the manufacture and application of JLF independently. The method used in this activity includes the delivery of material on the negative impact of excessive use of chemical fertilizers, the importance of microorganisms in the soil, and the technique of making JLF using local materials such as weeds, rice straw, and banana stump. Live demonstrations were conducted to show the fermentation process as well as how to apply JLF on farmland. Farmers were given the opportunity to actively participate in every stage of JLF production and application.The results showed a positive response from farmers who were interested in adopting this technology as an alternative to organic fertilizer. With this socialization and demonstration, it is expected that farmers can reduce dependence on chemical fertilizers and improve soil fertility in a sustainable manner. The application of JLF is expected to be the first step in the development of sustainable agriculture in Antutan Village.

This study aims to examine the role of Christian Religious Education (PAK) teachers in developing Christian values ​​learning materials for students at SD Negeri 076067 Orahili, North Nias. Christian values ​​are an integral part of character education taught in schools, which function to shape students' moral and ethical attitudes in everyday life. This study uses a qualitative literature approach to collect data on how PAK teachers develop learning materials that focus on Christian values. The results of the study indicate that PAK teachers have an important role in compiling learning materials that not only cover aspects of integrating Christian values ​​that are applied in learning activities and everyday life. The development of teaching materials has the opportunity from the resources and time available to explore Christian values ​​comprehensively. The conclusion in this paper shows that teachers in pedagogical competence can utilize human resources to develop more creative teaching materials based on Christian values, and are supported by adequate educational facilities.

Law Number 5 of 1960 concerning the Basic Agrarian Principles Article 5 states that customary law in the context of land sale and purchase adheres to the principles of clarity and cash payment. Therefore, the drafting of a land sale and purchase deed is not mandatory to require full payment as long as both parties agree. However, this often leads to legal issues later, including cases where the seller commits a breach of contract (default). For this reason, the author conducted this study with the following research questions: 1. What are the legal consequences of the sale and purchase deed concerning default in land sale and purchase transactions carried out by the buyer? 2. How is the legal protection for the seller in the event of a default in a land sale and purchase transaction? The theories used to address these research questions are, first, the theory of agreements, and second, the theory of legal protection. This study employs normative legal research. The research approaches used include a legislative approach and a case approach. The legal material collection technique involves identifying and inventorying positive legal regulations, books, journals, and other legal material sources. Legal material analysis techniques are conducted through grammatical interpretation and legal construction methods. The research findings indicate that land sale and purchase transactions under the principles of clarity and cash payment allow for the drafting of sale and purchase deeds even though the transaction has not been fully paid by the buyer. This creates an opportunity for the seller to commit a breach of contract in such transactions, revealing a lack of preventive legal protection for the buyer. The legal consequence of the sale and purchase deed is that it lacks legal force if it can be proven that a breach of contract occurred during its drafting.

This study aims to measure the effectiveness of the use of Project-Based Learning (PjBL)-based learning media in improving the motivation and learning outcomes of grade XI students at SMKN 1 Gunung Kijang Bintan. The background of this research is the low motivation of students which has an impact on suboptimal learning outcomes, especially in subjects that require an in-depth understanding of concepts. PjBL is considered relevant because it provides students with the opportunity to be actively involved in real projects, potentially improving motivation and critical thinking skills. The method used is a quantitative research method with a correlational approach to test the relationship between learning motivation, the use of learning media, and student learning outcomes. The results showed that the use of PjBL-based learning media had a significant influence on student learning outcomes, while student learning motivation had no significant effect. These findings support the importance of interactive learning media in the learning process and suggest that the use of appropriate media can facilitate students' understanding of the material being taught.

Agricultural tools are important for agrarian communities. However, for some people in Banyumas Regency, Central Java, very few people have businesses in the agricultural tools sector. In fact, this can be a promising business opportunity. Knowledge about making blacksmith agricultural tools is generally obtained from generation to generation. Some blacksmiths in Banyumas generally only produce agricultural tools such as kudi and work machetes, because the need for these tools never stops, is always needed by farmers or workers, and the equipment produced does not require high design, even tends to be monotonous because the main thing is its function as work equipment. That is why Science and Technology for the Community (IbM) was implemented at the Pandai Besi Kirso production house on November 6, 2025, as a method of increasing production. IbM was continued with training in techniques for selecting raw materials, making potions that can improve the quality of iron, and making a variety of new products with high quality both in terms of strength and aesthetics. It was identified that agricultural tool craftsmen generally (1) Have limitations in equipment, (2) Lack expertise in metal blending, (3) Lack of innovative product variations, not only quality but also unique ethnic ones and (4) Low management quality. The implementation of IbM is expected to be able to minimize the problems of agricultural tool craftsmen's businesses, so that the blacksmith craftsmen's community businesses can develop and have a positive impact on the existence of MSMEs in Banyumas Regency.

The present study targets carrying out an analysis of economic and environmental returns as an effect of the adoption of a circular economy in Italy. Some of the key concepts it focuses on are promotion of private circular investment, export of recyclable material, use of circular material, eco-innovation, material footprint, and contribution of renewable energy to the total energy. The present study is supported by the systematic analysis of international data related to the role of circular economy in increasing economic efficiency and reducing environmental costs. The results highlight that private circular investment is highly relevant for the creation of new opportunities for economic development and supporting new, innovative sectors, such as recycling technologies. The results also underlined that eco-innovation plays a crucial role in improving resource efficiency, material footprint reduction, and renewable energy. The study confirms that the circular economy can be a strategic opportunity for Italy to further contribute to renewable energy and to reduce its imported natural resources dependence in a way that is both sustainable and economically competitive. The present study provides valuable insights for decision-makers and policymakers to promote circular economy strategies at national and international levels.

Water hyacinth is an aquatic weed that is often found in tropical and subtropical areas. The existence of this plant often has a negative impact on the environment. Various efforts have been made to overcome the water hyacinth problem, including the use of pesticides. However, inappropriate use of pesticides actually causes plant resistance to pesticides, so that these efforts become less effective in controlling their growth. To overcome this problem, training was held for village communities to use water hyacinth as a basic material for handicrafts. This training aims to change people's views which previously considered water hyacinth as a nuisance plant into an economic opportunity. By processing water hyacinth into a marketable product, it is hoped that the community can increase their income while overcoming environmental problems

Socialization and education about Green Human Resource Management (GHRM) are important to be implemented in MSMEs, especially in the aluminum craft sector, to encourage environmental desire and efficiency. In Tanjung Atap Barat Village, most aluminum craftsmen still use practices that are less environmentally friendly, such as less than optimal waste management and the use of raw materials that are not fully based on recycling. Therefore, a GHRM approach is needed that integrates the principle of desire through increasing the ability, motivation, and opportunities for craftsmen to contribute to preserving the environment. This study aims to understand and analyze the implementation of Green Human Resource Management (GHRM) in aluminum craft MSMEs in Tanjung Atap Barat Village, with a focus on preserving human resources that support environmental sustainability. The method used in this study consists of three main stages: socialization, education, and evaluation. The results of this study indicate that the socialization and education of Green Human Resource Management (GHRM) carried out on aluminum craftsmen in Tanjung Atap Barat Village with the ability-motivation-opportunity (AMO) approach successfully introduced GHRM principles such as energy efficiency, use of recycled materials, and waste management.

Abstract. Understanding opportunity material is often a challenge for students at primary to secondary education levels. This article aims to discuss the factors that influence students' understanding of opportunity material. These factors include students' cognitive abilities, learning styles, teaching methods used by teachers, learning motivation, previous learning experiences, and a supportive learning environment. By understanding these factors, it is hoped that teaching opportunity material can be more effective and help students understand the basic concepts of opportunity.   Keywords:Student understanding, opportunity material, influencing factors, mathematics learning.   Abstrak. Pemahaman materi peluang seringkali menjadi tantangan bagi siswa di tingkat pendidikan dasar hingga menengah. Artikel ini bertujuan untuk membahas faktor-faktor yang mempengaruhi pemahaman siswa terhadap materi peluang. Faktor-faktor tersebut mencakup kemampuan kognitif siswa, gaya belajar, metode pengajaran yang digunakan oleh guru, motivasi belajar, pengalaman belajar sebelumnya, serta lingkungan belajar yang mendukung. Dengan memahami faktor-faktor ini, diharapkan pengajaran materi peluang dapat lebih efektif dan membantu siswa dalam memahami konsep-konsep dasar peluang.   Kata kunci: Pemahaman siswa, Materi peluang, Faktor-faktor yang mempengaruhi, Pembelajaran matematika.