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The purpose of this study is to investigate how retrenchment practices affected the company's ability to recover financially from the Covid-19 pandemic in the years 2020–2022. The population in this study were all (41) hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange with a research sample of 27 companies. Logistic regression analysis was employed as the data analysis technique in this study. The return on assets change index is used to quantify the financial recovery. The assets retrenchment variable is measured using the assets retrenchment ratio formula and the expenses retrenchment variable is measured using the expenses retrenchment ratio formula. Meanwhile, the downscoping variable is measured using the Herfindahl index. The results of this study indicate that assets retrenchment and expenses retrenchment have no effect on financial recovery. Meanwhile, downscoping has an effect on financial recovery.    

Supermarket x is a retail shop that sells various types of products ranging from home necessities, kitchen necessities, food and drinks. The importance of layout in retail is needed to make it easier for consumers to reach the goods they need. Supermarket x has a less effective layout, especially in arranging display shelves. This research aims to make recommendations for layout, especially new display shelves that are more efficient so that consumers can easily reach the items they want to buy. This research uses the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) analysis methods. The results of the research show that there is a change in the placement of goods on display shelves, after using ARC and TCR, the placement of goods on display shelves is arranged based on the closeness grouping of goods types, shelves 4 and 5 have a value of A (absolute) so the shelves must be close together, while shelf 2 with shelves 4, 5, 6, and 7 have undesirable adjacent X (prohibited) values. Shelf 5 which contains snacks has a high ARC value of 121, so shelf 5 will be allocated first, because snacks are most often sought after by consumers.

In the realm of education, which prioritizes the holistic development of students' potential, extracurricular activities play an indispensable role. They not only complement the academic curriculum but also serve as effective avenues for shaping character, honing skills, and unearthing students' talents beyond the classroom. Through in-depth analysis of extracurricular activities, we can gain a better understanding of their contributions to students' potential development. This research aims to provide insights into how extracurricular activities play a crucial role in shaping the character, skills, and talents of students at MTs Negeri 4 Mandailing Natal.This study employs a qualitative approach with a focus on phenomenology. The research location is at MTs Negari 4 Mandailing Natal, located in Sumatra Utara. Data were obtained through interviews with the school principal, teachers, and members of the change agents. The implementation of extracurricular activities in developing students' interests and talents requires careful planning. Discussions on the analysis of extracurricular activities at MTs Negari 4 Mandailing Natal encompass various aspects, ranging from the types of activities, student participation, influence on character formation, to skills and talent development.Extracurricular activity supervisors play a vital role in planning activities and ensuring their implementation aligns with the intended goals. The success of extracurricular activities heavily relies on collaboration among the school principal, activity supervisors, and students. With extracurricular activities in place, MTs Negari 4 Mandailing Natal has witnessed significant developments in students' interests and talents, providing positive impacts not only for the students themselves but also for the educational institution and the surrounding community.   Keywords: , , , 

The video and poster competition is a follow-up to the Memorandum of Agreement (MoA) in Community Service between the Tourism Education Study Program at Indonesia University of Education (UPI) and the Tourism Study Program at Padang State University (UNP). The aim of this activity is to educate and promote sustainable tourism in the era of Society 5.0, involving active students from Vocational High Schools (SMK) in Tourism from West Java and the Greater Jakarta area. This activity is designed to turn students into agents of change in raising awareness about the importance of environmentally friendly tourism practices and supporting the sustainability of local culture. Through this competition, participants' creativity in producing promotional videos and digital posters demonstrates a significant improvement in their understanding of sustainable tourism concepts. Additionally, this activity fosters cross-sector collaboration with academics, tourism practitioners, and local governments. Thus, this initiative not only advances sustainable tourism education but also enhances innovation in the use of digital technology to convey environmental and cultural messages. This serves as an essential foundation for sustainable tourism efforts in Indonesia.

A healthy lifestyle is a basic human need that is important to be nurtured from an early age through physical education, sports and health (PJOK). This study aims to explore effective methods to instill healthy habits in primary school students. Using a qualitative approach, this study reviewed literature from various sources to identify the best strategies for teaching healthy lifestyles. The results showed that storytelling, FGDs, ice-breaking, and the use of appropriate learning media are very effective in increasing students' understanding and motivation about the importance of a healthy lifestyle. In addition, physical education plays an important role in shaping students' understanding and behavior towards a healthy lifestyle through a curriculum that is integrated with physical activity. Families and communities also play an important role in supporting these efforts by providing a supportive environment and good role models. The main challenges in instilling healthy habits are resistance to change and the influence of unhealthy habits from the environment. Proposed solutions include consistency in setting good examples, variety of healthy foods, and cooperation between educators and parents.   

In the era of industrial revolution 4.0, the whole world is experiencing very rapid development. This industrial revolution was the driving force for the creation of globalization which influenced many aspects of life. The era of information technology places human life in the midst of rapid technological developments. Technological advances have also brought changes to the legal system in Indonesia. The Indonesian legal system follows the civil law legal system and has undergone adjustments to apply the existing legal system in countries that adhere to the common law legal system. This is clearly seen with the Omnibus Law which aims to simplify regulations to make it easier for business entities to apply for permits to open their businesses in Indonesia and increase investment in the country. Technological changes in the industrial revolution era have brought changes to the Indonesian legal system with the implementation of different legal systems to answer the challenges of this industrial era.

This article aims to understand whether cashback and price promotions can influence consumer behavior centered on students of the Sharia Economics Study Program, Faculty of Economics and Islamic Business, UIN Siber Syekh Nurjati Cirebon. This issue is focused on whether there is a change in the behavior of consumers who make purchases using Shopee. The cashback referred to in this study is a form of Shopee coins which can then be used to repurchase clothing products, household appliances, order food and other needs. The form of research used is associative quantitative research. The sample in this study were students of the Faculty of Economics and Islamic Business UIN Sheikh Nurjati Cirebon Sharia Economics Study Program. The sample in this study amounted to 70 respondents. The data was collected through distributing questionnaires which were then processed with multiple regression analysis techniques using the IBM SPSS Statictics 25 application. This study concludes that based on the results of the hypothesis test, the Cashback promotion variable has a positive and significant effect at a value of 3.535 on consumer behavior and the Price variable has a positive and significant effect at a value of 6.515 on consumer behavior. The simultaneous test shows that cashback promotion and price have a positive and significant effect with an fcount value of 45.569 and the test value of the coefficient of determination on the independent variable of 57.7% on the dependent variable. With the regression equation obtained 5.451 + 0.268X1 + 0.461X2.

The digital era brings major changes in various aspects of life, including in the field of national security. National security threats in the digital era no longer only come from military forces, but also from various forms of cyberattacks. Cyber threats become complex and diverse, and national resilience is tested by the emergence of various structured and organized cyber attacks. Pancasila is the basis of the Constitution of the Republic of Indonesia, which serves as the legal basis of the Indonesian state which mandates the implementation of national security to protect society. Security management is key in facing national security challenges in the digital era. This paper discusses the implementation of security management that can improve national security and cyber threats. This research aims to analyze the implementation of security management in national resilience in the digital era. This research uses a qualitative descriptive method with a case study approach.

The Indonesian state is based on Article 1, paragraph 3 of the 1945 Constitution that all society, its government, organs in our country must obey the laws that exist in Indonesia, and in the formation of law, legal philosophy is closely related to the philosophical aspects of law which focus on legal theory and practical problem. This includes law enforcement, conflict resolution, protection, upholding the status quo, and change to achieve a sense of justice. justice based on real and abstract legal foundations. This research uses a normative juridical research methodology, where secondary data or library sources are researched to conduct legal research through the library or online. Primary and secondary legal sources were used in this research. Primary legal sources present various relevant laws and regulations to examine how legal philosophy influences the development of Indonesian law.

Designing the layout is an important key in ensuring company operations run efficiently in the long term. Several problems have been identified at Sejahtera Mart, especially regarding the layout of frozen food and chillers, as well as shopping baskets that are less efficient. A layout that is not optimal can make it difficult for customers to find the items they need, thereby affecting customer satisfaction. This research uses the Activity Relationship Chart (ARC) method to analyze the relationship between facilities, and Total Closeness Rating (TCR) to evaluate the benefits of a layout that suits the product material flow and the shortest material flow distance that can be achieved. The research results show that the placement of the chiller and shopping basket layout in the layout solution has changed. Based on TCR analysis, the display rack shows the highest score with a TCR of 330, followed by the cashier with a score of 217. This research aims to redesign the layout of the facilities at Sejahtera Mart to be more efficient and effective in placing products and organizing space. It is hoped that these changes will improve sales, customer experience and maximize space use.

When it comes to managing change from a human perspective, an approach called change management can be used. Change management has evolved and evolved over the last fifty years. The term "change" refers to the process in which something changes from an initial state to a different or altered state. Changes, problems, and models are discussed in this research. A literature review was used. The results of this study show how important it is to change everyday life. Additionally, changes must take into account the current problems for which the appropriate model is designed, engineered, and managed.

The aim of this research is to determine the effectiveness of Christian Religious Education and Character Education book material for class VII SMP students, Revised 2016, published by the Ministry of Education and Culture of the Republic of Indonesia in forming Christian character values. The data consisting of 14 chapters of Christian Religious Education and Character Education book material listed above were analyzed through library research using a qualitative approach method. The results of this research are that the material in the book Christian Religious Education and Character for Grade VII SMP students, Revised 2016, published by the Ministry of Education and Culture of the Republic of Indonesia, is effective in forming Christian Character Values, if the structure of the chapters is reconstructed according to the analytical reference: the fruit of the spirit in Galatians 5:22 -23 is proven by the existence of Christian Religious Education and Character Book material for Class VII Middle School Students which contains material on Christian Character Values in accordance with the reference analysis of Galatians 5:22-23 (fruit of the spirit), namely: 1). Kasih refers to the material in chapter VII, chapter X, and chapter XI changed to chapters I, II, and III, 2). Joy refers to material from chapter VI changed to chapter IV, 3). Peace and Prosperity refers to the material in chapter I and chapter V was changed to chapters V and VI, 4). Patience refers to material in chapter III and chapter IV was changed to chapters VII and VIII, 5). Mercy refers to material in chapter II and chapter VIII was changed to chapters IX and X, 6). Kindness refers to material in chapter XII changed to chapter XI, 7). Loyalty refers to material in chapter IX changed to chapter XII, 8). Meekness refers to material in chapter XIII and chapter XIII, and 9). Self-Mastery refers to material from chapter XIV and remains chapter XIV.    

The aim of this research is to determine the effectiveness of Christian Religious Education and Character Education book material for class VII SMP students, Revised 2016, published by the Ministry of Education and Culture of the Republic of Indonesia in forming Christian character values. The data consisting of 14 chapters of Christian Religious Education and Character Education book material listed above were analyzed through library research using a qualitative approach method. The results of this research are that the material in the book Christian Religious Education and Character for Grade VII SMP students, Revised 2016, published by the Ministry of Education and Culture of the Republic of Indonesia, is effective in forming Christian Character Values, if the structure of the chapters is reconstructed according to the analytical reference: the fruit of the spirit in Galatians 5:22 -23 is proven by the existence of Christian Religious Education and Character Book material for Class VII Middle School Students which contains material on Christian Character Values in accordance with the reference analysis of Galatians 5:22-23 (fruit of the spirit), namely: 1). Kasih refers to the material in chapter VII, chapter X, and chapter XI changed to chapters I, II, and III, 2). Joy refers to material from chapter VI changed to chapter IV, 3). Peace and Prosperity refers to the material in chapter I and chapter V was changed to chapters V and VI, 4). Patience refers to material in chapter III and chapter IV was changed to chapters VII and VIII, 5). Mercy refers to material in chapter II and chapter VIII was changed to chapters IX and X, 6). Kindness refers to material in chapter XII changed to chapter XI, 7). Loyalty refers to material in chapter IX changed to chapter XII, 8). Meekness refers to material in chapter XIII and chapter XIII, and 9). Self-Mastery refers to material from chapter XIV and remains chapter XIV.    

The aim of this research is to provide information about how the implementation of inclusive education as a change in the educational paradigm in Indonesia can be carried out. The method used in this research uses a qualitative method with a literature study approach. Library studies can be defined as a series of activities related to collecting library data, reading and taking notes, and processing research materials. Based on the results of the literature study, the implementation of inclusive education in Indonesia is an important paradigm shift in the education system. This aims to ensure that every individual, including those with special needs, has full access to quality education. There are several steps that can be taken in implementing inclusive education as a change in the educational paradigm in Indonesia, namely, policies and regulations; training and education for educators; inclusive curriculum development; inclusive physical facilities; community education; collaboration between institutions; as well as evaluation and monitoring. So in essence inclusive education is very important to create equality, participation and respect for diversity in the classroom. Even though its implementation is still faced with various challenges and obstacles, the efforts of the government and related stakeholders have produced policies, programs and best practice models in inclusive education. Thus, it is important for the government, educational institutions, teachers and society as a whole to continue to work together and commit to encouraging the implementation of better inclusive education.

This research aims to determine the effect of using Scrapbook media on the speaking skills learning outcomes of Class IV UPT SDN Tabang No. Students. 24 Selayar Islands. This research is experimental research, namely the Pre-Experimental Design type. The population and sample in this study were all class IV students at UPT SDN Tabang No. 24 Selayar Islands, totaling 20 people. This research was carried out at UPT SDN Tabang No. 24 Selayar Islands. Based on the results of student activity before using Scrapbook media during the pretest, it shows that student activity is still not active, where the average score of student activity in learning is 5.68% and after applying Scrapbook media during the posttest shows a significant change in student activity, where the score The average student activity in learning is 95%. The results of data analysis, student learning outcomes after applying Scrapbook media to students' speaking skills showed that the average score of students experienced a significant change, namely 94.3 higher with a score range of 41 compared to the pretest or before the treatment was implemented, namely 47.16 with a score range 69. Based on the test results, it can be concluded that the use of Scrapbook media influences the speaking skills learning outcomes of class IV UPT SDN Tabang No. students. 24 Selayar Islands.

Advances in technology and the way we access information have an impact on reading interest causing changes in literacy culture that are important to understand. The spread of information technology that is getting easier and faster, not only brings benefits but also has a bad impact. Therefore, the need for understanding in filtering information, one of which is by increasing digital literacy. This study aims to review more thoroughly and synthesize the latest literature to provide knowledge about the development of digital literacy and efforts to increase digital literacy, especially for students. The method applied is a qualitative approach. Using the Sinta database, this study applies systematic literature review (SLR) techniques to thoroughly assess the trends and developments of Digital Literacy. This study reveals several conclusions on the main topic: In an effort to improve digital literacy in students, it can be done by developing a critical mindset, functional skills, communication and interaction, accurately sorting and evaluating information, and understanding digital culture.

Down syndrome (DS) is a physical disorder caused by an excess of the third chromosome in the 21st pair of chromosomes which causes the number of chromosomes to become 47. One of the symptoms of Down syndrome is muscle weakness which can affect the baby's reflexes. To assess the effect of baby massage intervention on the reflex development of babies with Down syndrome in the NICU. The method used in this research is a case study with baby massage intervention for Down syndrome patients in the NICU. The intervention was carried out for 3 days. Baby massage intervention is carried out once a day with a duration of 10 -15 minutes. The results of this case study show that after baby massage there were changes in the palmar grasp reflex and Babinski reflex. Baby massage can improve babies’ reflexes particularly palmar and Babinski reflexes on babies with Down syndrome in the NICU.

Background: Head injury is a pathophysiological event that occurs after trauma to the head which can cover every part of the head consisting of the scalp, bones and brain tissue or all the organs in the head. Objective: To determine the effect of providing Head Up 30⁰ position on the comfort level of head injury patients. Method: The method in this research is to use a case report with the nursing intervention of providing a Head Up 30⁰ position to the comfort level of head injured patients, carried out for 4 observations every 15 minutes. Results: From the results of the research, nursing intervention was carried out, namely by providing Head Up 30⁰ position for 4 observations every 15 minutes. The results showed that there was a change in comfort level before and after Head Up 30⁰ position was carried out. Conclusion: Based on the results of research conducted by researchers regarding the effect of providing Head Up 30⁰ position on the comfort level of head injury patients in instalation emergency RSUD Tidar, Magelang City obtained from the results of case study research through intervention, it can be concluded that  Head Up 30⁰ therapy has an effect on changes. comfort level of mild to moderate head injury patients with changes in oxygen saturation values increasing, intracranial pressure decreasing, and pain scale decreasing.    

In the contemporary digital era, marketing methods have undergone significant changes along with the increasing use of online technology. In this case, live streaming, content marketing, and online customer reviews have become more important components in business marketing strategies aimed at influencing consumer decisions. This study aims to explore the ways in which these three factors influence customer decisions. The study results show how big an impact live streaming, content marketing, and online customer reviews have on purchasing decisions. Studies show that a company's ability to influence consumer decisions increases with how well the company integrates content marketing with live streaming, and online customer reviews have a significant influence. These findings show how important it is for companies to monitor and manage these variables to influence more consumer decisions in the digital era.

Cybercrime is a criminal act using computer technology which will increase in 2022 based on data from the National Police Bareskim, namely around 8,831 cases. The crime of fraud online or via electronic media, namely fraud at online social gatherings. Fraud is generally regulated in Article 378 Book II Chapter XXV of KUHP which has changed with the enactment of Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana (or known as the KUHP Nasional) in Article 492 Chapter XXVII concerning Criminal Acts of Fraud and specifically in Article 28 paragraph (1) of concerning Undang-Undang Nomor 1 Tahun 2024 tentang Perubahan Kedua Atas Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi Dan Transaksi Elektronik regarding electronic transaction fraud. This research uses normative legal research methods with a statutory approach and case studies on online social gathering fraud cases. The research results show that criminal liability in cases of online social gathering fraud according to the Information and Electronic Transactions Law must fulfill the elements of the article: setiap orang; dengan sengaja; mentransmisikan Informasi Elektronik dan/ atau Dokumen Elektronik; berisi pemberitahuan bohong atau informasi menyesatkan; yang mengakibatkan kerugian materiel bagi konsumen dalam Transaksi Elektronik. The aim of criminal law is to make the defendant realize his mistake and prevent him from repeating the crime he committed.