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The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

This study aims to analyze the RCM (Reliability Centered Maintenance) and MVSM (Maintenance Value Stream Mapping) strategies implemented by PT. XYZ in machine maintenance at the Sabroe Line. RCM is used to reduce equipment failures and ensure that each physical item or system is functioning as intended. Meanwhile, MVSM is used to identify waste in maintenance activities and perform repair analysis. The research method used is qualitative research with a case study approach. Data was collected through observation, interviews and analysis of related documents. The results of the research show that PT. XYZ has implemented the RCM and MVSM strategies effectively in engine maintenance at the Sabroe Line. RCM implementation helps to reduce machine failure and increase machine reliability. Meanwhile, MVSM helps identify and overcome waste in maintenance activities. In conclusion, the RCM and MVSM strategies are effective approaches in engine maintenance at the Sabroe Line. This research provides a better understanding of the importance of a planned and structured maintenance strategy in improving engine performance. The recommendation for future research is to involve more departments and measure the impact of RCM and MVSM strategies on overall operational productivity and efficiency.

This study aims to analyze the selection of edamame raw material suppliers at PT XYZ using the Fuzzy Analytical Hierarchy Process (FAHP) method. This research involves the process of collecting primary and secondary data which includes identification of supplier selection criteria, collection of criteria and sub-criteria data, and collection of supplier performance data. The results showed that the relevant supplier selection criteria in the context of edamame raw materials at PT XYZ were product quality, price, supply reliability, sustainability and reputation. Based on the FAHP method, the relative weight of each criterion and sub-criteria has been calculated, which helps in evaluating potential suppliers. In addition, supplier rankings are also determined based on the resulting priority values. In conclusion, the FAHP method can be used as an effective tool in selecting raw material suppliers for edamame at PT XYZ. This method helps in reducing uncertainty and complexity in decision making, as well as providing more objective and structured results.

This study aims to examine the intricate relationship among brand image, intellectual capital, human capital, public relation strategy, and firm value. The research adopts a qualitative approach utilizing semi-structured interviews with key stakeholders from diverse industries. A purposive sampling technique is employed to select participants with relevant expertise. Data analysis involves thematic analysis to identify patterns, themes, and relationships among the variables. The findings reveal nuanced interconnections between brand image, intellectual and human capital, public relation strategies, and firm value, highlighting the importance of holistic management approaches in enhancing organizational performance and competitiveness.

Management is always interpreted as the process of organizing, regulating, managing human resources, to controlling in order to achieve the objectives of an activity. In everyday life, of course, we cannot avoid management science (POAC). The concept of management is a particular process consisting of planning, organizing, transferring and directing, which is carried out with the help of people and other resources to establish and achieve certain goals. IT infrastructure is a long-term asset which is often referred to as an asset that creates value for an organization. This article thoroughly examines the theory of information technology infrastructure management, by writing this article using the literature research method, it is expected that we can better understand and apply it properly related to information technology infrastructure management.    

Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

Choking is an emergency situation that frequently occurs in infants and toddlers and can potentially lead to death if not managed promptly and appropriately. Limited knowledge and skills of parents, particularly mothers, in providing first aid are among the factors that increase the risk of complications resulting from choking incidents in children. This study aimed to determine the effect of choking management education on mothers’ ability to handle choking incidents in children in Pinokalan Subdistrict, Ranowulu District, Bitung City. This study employed a pre-experimental design using a one-group pretest–posttest approach. The study population consisted of 75 respondents, with a sample of 15 mothers who had children aged ≤ 3 years, selected using accidental sampling techniques. The intervention consisted of health education on choking management using standard operating procedure guidelines and structured health education sessions, while mothers’ abilities were assessed using an observation checklist. Data analysis included univariate and bivariate analyses using the McNemar test with a significance level of α = 0.05. The results showed that prior to the educational intervention, most mothers had poor ability in managing choking incidents in children; however, after the intervention, there was a significant improvement in their abilities. The McNemar test yielded a p-value of 0.008, indicating a significant effect of choking management health education on mothers’ ability to manage choking incidents in children. These findings demonstrate that health education plays an important role in improving mothers’ preparedness and skills in dealing with pediatric emergencies. This study is expected to serve as a basis for the development of community-based health education programs as a promotive and preventive effort to reduce morbidity and mortality risks due to choking in children.

Self-muhasabah is one of the methods of moral education that is put forward by the teachers at IDIA Prenduan. Various forms of programs are structured to direct the students to always reflect on themselves, such as spiritual cleansing activities every dawn on Fridays (Kulsub) and mandatory activities for the management of the minister for studies and da'wah or (Menkada) Ma'had Student Executive Board (BEMA) at IDIA Prenduan and other things. In this study, the focus of the research was how to apply self-reflection to improve the moral quality of female female students of IDIA Prenduan and what are the supporting and inhibiting factors in the application of self-muhasabah to improve the moral quality of female female students of IDIA Prenduan. And the purpose of this study is to describe the application of self-muhasabah in improving the moral quality of female female students of IDIA Prenduan. This study uses a qualitative descriptive method of phenomelogy. Data collection techniques include interviews, observation and documentation. The data analysis techniques include data collection, data reduction, data presentation and verification. The results of this study are the application of self-muhasabah to improve moral quality in the form of dawn lectures, istirham, morning lectures, tahajjud prayers, it can be seen that this application can improve the quality of mahasantri morals such as self-muhasabah activities. The supporting factors of this activity are Kyai and Nyai who have qualified knowledge and discipline of the mahasantri while the obstacle is the lack of enthusiasm from the mahasatri in self-contemplation which is held at dawn, due to the dense activities carried out. So that some students feel sleepy and this is a form of lack of faith in Allah SWT.    

This research aims to explore sustainable digital marketing strategies suitable for Micro, Small, and Medium Enterprises (MSMEs). The study employs a descriptive research model, utilizing purposive sampling to select participants with extensive experience in digital marketing within MSMEs. Data collection techniques include semi-structured interviews and content analysis of relevant literature. Thematic analysis will be employed to analyze the data, identifying patterns and themes related to effective sustainable digital marketing practices for MSMEs. The study anticipates uncovering insights into innovative and environmentally conscious digital marketing approaches that can be adopted by MSMEs to enhance their competitiveness while minimizing environmental impact.

This research aims to investigate the integration of ethical business practices and AI-driven marketing strategies for product branding within Micro, Small, and Medium Enterprises (MSMEs). The study adopts a qualitative approach, utilizing semi-structured interviews and content analysis. A purposive sampling technique will be employed to select participants from diverse MSMEs. Data will be analyzed thematically to identify patterns and insights regarding the implementation and impact of ethical practices and AI-driven marketing on branding strategies. The findings are expected to provide nuanced understandings of the challenges, opportunities, and outcomes associated with integrating ethical principles and AI technologies in MSMEs' branding endeavors, offering valuable insights for both practitioners and scholars in the field of marketing and business ethics.

Plant classification exists to simplify and clarify the level of kinship and the type of treatment in plant distribution, at the taxonomic level there are family categories, this family in plant taxonomy is a classification system that groups plants based on similarities between their morphology, characteristics, morphology. Euphorbiaceae is a family with flower characteristics hidden in cyathia structures (inflorencia), sap and various sizes. This research is located in Cipeundeuy Village, Bantarujeg District, Majalengka Regency with quantitative analysis using the exploration method in the residents' yards in Cipeundeuy Village. The results of the study found 1 individual of Ephorbia milli, 1 individual of Euphorbia hirta, 1 individual of Pedilanthus tithymaloides, 4 individuals of Acalypha siamensis and 8 individuals of Manihot esculenta from the Euphorbiacea family. This plant is used as an ornamental plant and can be used as herbal medicine because it has chemical compounds that are antiseptic, anti-inflammatory and antibacterial because it contains tannins, flavonoids and saponins which are effective for healing wounds and several other diseases. The purpose of this research is to inventory and identify plants in Cipeundeuy Village so that the systematics of plants in this area can be known.

The smart city action plan for the city of Denpasar Bali includes: 1) human resources 2) nfrastructure, 3) applications, and 4) smart city literacy. Meanwhile, in building a smart city there are six pillars, namely smart governance, smart society, smart living, smart economy, smart environment, and smart branding. In 2020 Denpasar City ranks 1st Smart City with Surakarta in the framework of the movement program towards 100 Smart Cities Indonesia.The 2021 Electronic-Based Government System Index is 3.19 which is in the good category and is in the Top 5 RKCI that year.  The Denpasar Bali City Communication, Information and Statistics Service (Kominfos) has taken several steps to implement e-government in realizing a smart city. Some of these steps include building an e-gov portal, increasing accessibility, using the right technology, establishing partnerships with the private sector, developing mobile applications. By implementing e-gov and developing a smart city, the Denpasar-Bali City Communication and Informatics Agency is able to improve the quality of public services, facilitate public access to information and public services, and increase the efficiency and effectiveness of the performance of the Denpasar city government.  

This study aims to find out what challenges parents face in online learning and to what extent parents are ready for online learning to take place. The research method used is a systematic literature review (SLR). The results of the study show that the challenges faced by parents in online learning include time constraints, learning atmosphere, digital literacy, facilities and infrastructure, gender, children's social development, children's health, and parents' social status. The results of the study also show that parents are not ready for online learning to be implemented. Future research needs to look at parents' views on children's cognitive development in online learning and develop appropriate learning platforms so that teacher-student-parent communication can be well established in online learning

Health service facilities are all facilities and infrastructure tools or places that can support health or can be used to provide health services, both promotive, preventive, curative and rehabilitative carried out by the government, local governments and / or the community, (Ministry of Health RI, 2016).  The research design was described using a cross-sectional research design. The research was conducted in the working area of the Kutacane Pulonas City Health Center, Babussalam District, Southeast Aceh Regency. The population of this study was the entire population of productive age who visited the Kutacane City Health Center. The sample for the study was 127 respondents, a sampling of the general population. The data analysis carried out was univariate and bivariate analysis. From the results of the study, it is known that the factors that influence low access show that access to productive age people in the working area of the Kutacane City Health Center is influenced by gender, marital status, knowledge, attitudes, cadre support, facilities and infrastructure, information about the schedule for implementing health screening, and satisfaction with productive age health services.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The purpose of this study was to describe the structure and use of diction in anecdotal texts for class X students of SMKN 1 Kelayang. This type of research is a qualitative research with descriptive method. The data of this study are the structure and diction accuracy of anecdotes. The data source used in this study was anecdotal texts by class X students of SMKN 1 Kelayang for the 2022/2023 academic year. The data collection technique in this study is the fishing technique. Analyzing the research data, namely by means of data reduction, data presentation, and data verification. The results of this study are as follows. First, in writing anecdotal texts, class X students of SMKN 1 Kelayang used the five anecdotal text structures, namely abstract, orientation, crisis, reaction, and coda. Most students are able to write anecdotal texts with a complete structure. However, there are still some structures that students write incorrectly. Second, it was found that the accuracy of diction was more dominant based on writing errors, formation and accuracy of meaning in the writing of class X students of SMKN 1 Kelayang.

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

                Quality public services are called the best services that meet service quality standards. The best service standards that meet service quality standards are benchmarks that are used as guidelines for service delivery and service quality assessment references as service obligations to the community in the context of quality services. This research is about the Achievement of Public Service Quality at the Civil Registration Office of Seram Bagian Barat Regency, which uses a descriptive qualitative approach, a descriptive qualitative approach decides on a particular unit, where the problem is examined comprehensively, in detail, and various in-depth variables are then examined and made, including the possible relationship between existing variables. To realize quality public services, it is necessary to increase satisfaction with the community. The appearance and ability of physical facilities and infrastructure with the surrounding environment is tangible evidence of a service provided by service providers including the physical facilities of the  service place,  the  equipment used,  and  the appearance  of  employees  in  serving  the community. To improve the quality of service at the Population and Civil Registration Office of Seram Bagian Barat Regency, researchers suggest that: Disdukcapil of West Seram Regency should add service support facilities or service infrastructure, for example by adding chairs and putting fans or air conditioners and providing reading books, newspapers, or magazines in the waiting room.

The song "Istirahat" by Nosstress is a song that tells about environmental concern, about the earth that seems to be getting damaged and worse due to the actions of its inhabitants, namely humans themselves. Nosstress is known as a music group that often raises environmental, socio-political, and humanitarian issues, which are conveyed simply through their works. This songwriter tries to express his feelings by inspiring his listeners to rest just a little while, giving time to the earth, we can see in the lyrics "Hi my human friends, just rest a little, for him and the human earth". The aims of this study are (1) to find out the meaning contained in the lyrics of the song "Istirahat" by Nosstress, (2) to explain what figurative language is contained in the lyrics of the song "Istirahat" by Nosstress. This research is based on curiosity about the meaning of the song lyrics which are quite poetic and the figurative language used by the author in the song. The method used in this research is qualitative method. The results of this study are understanding the structure, meaning, and figure of speech in the lyrics of the song "Istirahat" by Nosstress.

Song lyrics "Civilization", "News of Loss", and "Great Destroyer Dance" works. Feast became the subject of this investigation. The purpose of this study was to provide an overview of the structure of lyrics and social commentary. The Roman Ingarden hypothesis is used in this review to dissect the design of the verses of the dining experience. Theories of literary sociology were also used in this study to see how the lyrics of the song "Pesta" contained social criticism. The consequences of this study show that melodic verses work . Banquet acts as a vehicle for delivering analysis of real social factors that occur in the eyes of the public. In the melodic poems of "Peradaban", analysis is communicated on the development of the revolution, the unfair worldview, and prejudice that exists among the tight networks that are rife in Indonesia. The killers were criticized in the lyrics of the song "News of the Loss" because it has lost humanity and human values. The lyrics of the song "Dance of the Great Destroyer" forbid the application of Indonesian local wisdom and denounce pollution and environmental damage.