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Gaya belajar mahasiswa dapat bervariasi dari visual, auditori, dan kinestetik. Beberapa penelitian memperlihatkan adanya perubahan gaya belajar seiring dengan waktu. Namun, pada beberapa penelitian lainnya hal ini tidak tergambarkan. Penelitian ini bertujuan untuk menganalisis perbedaan gaya belajar mahasiswa selama mengikuti kegiatan belajar mengajar. Desain penelitian kohort digunakan pada penelitian ini. Sebanyak 63 responden mengikuti penelitian ini. Pengukuran dilakukan dua kali, yaitu pada saat responden berada ditahun pertama dan tahun ketiga saat mengikuti program pendidikan dokter. Data yang didapat akan dianalisis secara deskriptif dan analitik. Uji analitik yang digunakan adalah uji alternatif Chi-Square yaitu uji Kolmogorov-Smirnov Z. Hasil pengukuran didapatkan mayoritas gaya belajar mahasiswa baik ditahun pertama atau tahun ketiga dalam kategori unimodal. Gaya belajar unimodal terbanyak adalah visual, diikuti dengan auditori dan kinestetik. Gaya belajar bimodal terbanyak adalah visual kinestetik. Uji komparasi gaya belajar tahun pertama dengan tahun ketiga didapatkan nilai p=0,832 (p<0,05). Kesimpulan dari penelitian ini adalah tidak terdapat perbedaan yang signifikan antara gaya belajar mahasiswa ditahun pertama dengan tahun ketiga. Namun, terdapat perubahan gaya belajar mahasiswa seiring dengan waktu. Karakteristik institusi dapat menjadi faktor yang mempengaruhi gaya belajar mahasiswa. Perlu dilakukan penelitian lebih lanjut untuk menganalisis hal tersebut.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Bipolar disorder is a mental health condition characterized by extreme mood swings between manic and depressive episodes. Coastal communities often face limited access to mental health information and services, leading to a lack of awareness and early detection of this disorder. This community service program aims to enhance awareness and understanding of bipolar disorder among adolescents in the coastal area of Baubau City through a community-based counseling approach. The methods used in this program include socialization, interactive discussions, case simulations, as well as pre-test and post-test evaluations to measure program effectiveness. The results showed that after attending the counseling session, participants' understanding of bipolar disorder increased by 85%, while the community's readiness to seek professional help increased from 30% to 75%. Additionally, positive social changes occurred, such as reduced stigma against mental disorders and the emergence of community leaders who actively promote mental health education. These findings indicate that a community-based educational approach can be an effective strategy in improving mental health literacy, particularly in areas with limited access to psychological services. Therefore, it is recommended that continuous counseling programs and further collaborations between the government, healthcare professionals, and local communities be implemented to ensure the sustainability of this program.

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

The goal of this research is to audit and compare the innovation management capabilities of the two organizations using the audit tools proposed by Tidd and Bessant (Managing Innovation: Integrating Technological, Market and Organizational Change, 5th ed. Wiley, West Essex, 2014) which consists of from five dimensions: Strategy, Innovation Process, Learning, Innovative Organization, and Linkages. The sample was selected from each organization from the High Suggestion Department (HSD) and the Low Suggestion Department (LSD). Audit questionnaires were distributed to respondents. The results obtained from this study were processed and analyzed. Comparisons were made between the two organizations in terms of their innovation management capabilities. In addition, comparisons were made between HSD and LSD in each organization. Of the five tested dimensions of Audit has a high score; Therefore, it can be concluded that the organizations in this study have a higher innovation management capability. In addition, every organization must keep the various components of innovation management in balance to maintain them.

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change

Managing human resources optimally, in this case employees in an organization, both non-governmental organizations and governmental organizations, is very important in conditions with an increasingly high level of competition. Employees needed at this time are those who have the attitude to carry out their duties and responsibilities properly, so that the goals to be achieved can be realized. Various problems that are currently being faced require companies/organizations to find solutions that are fast, precise, and accurate, especially problems related to human resources in companies/organizations. In this condition, it cannot be denied that labor or employees are the lifeblood and the most important element that is needed by the company/organization, without employees it is difficult to achieve the desired goals. Sutrisno (2012) that the biggest real threat to economic stability is a workforce that is not ready to face the challenges and changes that are happening around it. Thus, efforts are needed to be able to create and form employees who have a loyal attitude towards work, have creativity, are able to demonstrate work innovation, have forward orientation, and have the ability to think critically.

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation    

This Community Service program aims to instill the values of entrepreneurship and creative economy in order to foster an entrepreneurial mindset among students of the Faculty of Economics and Business, University of Baturaja. Through counseling, training, and entrepreneurship bazaar activities, students received both theoretical knowledge and practical experience in developing creativity-based business potential. The results of the program showed an increase in students’ motivation, understanding, and enthusiasm in running independent businesses. The activity also demonstrated that participatory and applicative approaches in entrepreneurship education can bring about changes in attitude and encourage the development of an entrepreneurial mindset focused on innovation and economic empowerment. Therefore, this program positively contributes to strengthening students' entrepreneurial capacity through community service activities.

Pregnancy is a physiological and normal process, not only related to biological aspects but also related to a woman's psychological, emotional and spiritual aspects in life. A woman has a duty to fulfill the role of a mother during her pregnancy. This service activity is carried out with the aim of providing information about pregnancy, various psychological changes during pregnancy and how to make psychological adaptations during pregnancy in achieving the role of mother at the Jumpandang Baru Community Health Center. The number of participants in this service activity was 20 people which was carried out on November 21 2020 at the Tallo District Office using the lecture and question and answer method as well as the sharing method. The results of this activity show changes in behavior in the form of successful adaptation, especially in psychological changes during pregnancy.

The use of information technology in the world of education looks better. With the ease of getting this information, cases of parents who do not know the status of their children's education are increasingly rare. The use of technology in the world of education in teaching and learning activities cannot be done by one party alone. It takes the involvement of all, especially teachers and students. If you look at the age of the teachers, of course, not a few of them can be considered old. This is what makes not a few of the teachers still rigid with technology. But it's a different story with today's school students. The year of birth of school students is currently in the generation Z category, where technology is their lifestyle. The method of transferring knowledge from teachers to students must be changed so that knowledge can be well absorbed by students. This community service aims to provide training on the use of Google Classroom as one of the school's e-learning at SMP N 2 Kasihan.

Village development will not be separated from community participation because it is the primary beneficiary of development and becomes a development actor. This study examines exploring planning to participatory evaluation involving rural communities in evaluating village development programs. This makes it possible to provide feedback, monitor progress, and identify changes needed to implement development programs. The study used a qualitative approach, using primary data from interviews and relevant secondary data. The results of community research are included in village development planning through Musrembang. In the implementation stage of community development, they are also involved even though not all communities participate in the village development process. Participatory management in development in Liunggunung Village is in the infrastructure development approach and other fields such as health. The community is involved and contributes to infrastructure development and other fields. Community participation can lead to empowering rural communities, increasing their decision-making capacity, and strengthening social networks in communities. Communities involved in the decision-making and implementation of village development projects tend to have a higher sense of ownership of the project. The active participation of the community in village development has a positive impact on the sustainability of the program and the improvement of the community's quality of life. Community participation in village development is essential for sustainable development, community empowerment, and improved quality of life locally.    

The transaction of buying and selling currencies is made in the form of transactions whose legal status in the view of Islamic teachings differs from one form to another. Buying and selling foreign currency in Islam the name is Al Sharf which is a sale of currency, where money is used as the object of exchange. Based on the above background, it can be formulated into several problem formulations (1) how the practice of money changer in PT. Hamdalah Kab. Jember? (2) how the review of sharia economic law against the practice of money changer in PT. Hamdalah Kab. Jember. The method used in this research is a qualitative study that uses descriptive analysis. The type of data used in this study is qualitative data. Data collection techniques used are through interviews and literature study. Based on the results of the research concluded that the practice of buying and selling money changer transactions in PT. Hamdalah Kab. Jember that uses the system of giving advances there is a mismatch. This is not in accordance with the provisions of the existing theory that in the sale and purchase of money changer does not need any down payment, but even if the practice in the field contrary to the theory does not necessarily punished harom, but this contract can be directed to the sale and purchase of salam contract. While giving a period of time in money changer transactions may be done if it becomes an unavoidable need (lil hajah) urfnya about 2-7 days.   Keywords: Sharia Economic Law, Money Changer, Al Sharf and Foreign Currency Sale and Purchase.

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Adolescence is a challenging period because it involves the transition from childhood to adulthood. Physical and psychological changes in adolescents can have an impact on their mental health. To prevent mental disorders in teenagers, various prevention efforts continue to be carried out, including providing education about mental health in teenagers, but at Bawakaraeng High School they have never received education about the importance of recognizing mental disorders in teenagers. The aim of this community service is to provide mental health information including efforts to prevent mental disorders in teenagers with thought stopping and five finger hypnosis. Community service was carried out at Bawakaraeng High School, November 16 2020 with a total of 60 students participating. The results of this service activity showed an increase in knowledge about mental health in adolescents, namely from 16,67% to 83,33% in the good category and participants were able to carry out stress management with mental health and five finger hypnosis.. Adolescent mental health education can provide increased knowledge about adolescent mental health and stress management that can be carried out by adolescents.

Hypertension is nicknamed the silent killer because it is a disease without symptoms. This refers to a condition where blood pressure increases beyond normal limits, namely systolic pressure ≥140 mmHg and diastolic pressure <90 mmHg. Educational activities and detection of hypertension symptoms were carried out because the incidence rate was still high in the Maccini Sawah Health Center Working Area. This service is carried out with the target of people aged ≥ 40 years so that they can maintain a healthy lifestyle and have the knowledge, attitudes and skills to implement the principles of healthy living for every community. The aim of this service is to increase public awareness, understanding of prevention, lifestyle changes and increased participation in health decisions. The method for implementing this community service is education and blood pressure checks carried out simultaneously. There were 23 people who took part in this activity. The activity ran smoothly and well where the people who had been invited to take part in the education and detection of hypertension symptoms had followed it to completion with a total of 20 families participating. There are still many people who do not have their health checked at the health center. The community health center needs to carry out a door to door visit program to increase the coverage of the P2M program and reduce morbidity due to non-communicable diseases, especially hypertension.

An application is usually used by several users where each user has access rights to certain forms in accordance with their authority or position. For example, the Inventory application or inventory is used by the Manager to view reports, the Warehouse section to check the stock of goods and the cashier to make purchases and sales transactions. Another example is the Academic Value application used by the Administration to input student and course data, Lecturers to input academic value data and Students to view academic value data. Access rights to use certain forms can be set directly in the program code with the consequence that if there is a change in access rights by certain users, you must change the program code, this is not a problem if the company can still contact the programmer to change the program code according to changes in user access rights but it will be a problem if the program maker cannot be contacted by the company to change the program code according to changes in user access rights.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II