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The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Education is learning and knowledge that is passed down from generation to generation through learning and training. One educational institution that is no less important to build is religion-based education, such as the Tahfidz Al-Qur'an Education institution. At this time the tahfidz program was very popular and respected by various institutions. This study aims to describe how the tahfidz program is implemented in early childhood at the Tahfidz Nazra Cendikia Barabai House. This research uses a descriptive qualitative research type. The results of the research show that the implementation of the tahfidz program at the Nazra Cendikia Hulu Sungai Tengah House consists of three main activities, namely planning, implementation and evaluation. The planning of the tahfidz program starts with discussions with the leaders and all tahfidz teachers. The implementation of the tahfidz program includes initial activities, namely greetings, prayers and reading blessings, followed by reading hypnotherapy, then murajaah together. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods

Deviant behavior among adolescents has always been a concern in itself. Therefore parents must rise to carry out their obligations to children, in the form of supervision, attention, and good education, so that later they become generations that can benefit other Muslims. Madrasah Ibtidaiyah Integral Al-Ukhuwah banjang uses a contact book as a means to shape the morals of its students. The contact book has programs that must be filled out by the homeroom teacher for activities at school and programs that must be filled out by parents for activities at home. This study aims to find out how the implementation of the contact book program affects student morals at Madrasah Ibtidaiyah Integral Al-Ukhuwah, Amuntai Regency, South Kalimantan Province. This study uses a descriptive qualitative method. The techniques used to collect data are observation, interviews and documentation. The results of this study indicate that the contact book is made within a framework of intention to build effective communication between parents and schools to shape student morals, there is an influence from the application of the contact book on student morals, including discipline in worship, social, and self-reliance.

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.

Character Education of students in an educational institution today is often neglected because of the impact of technology and lack of supervision by parents and teachers. One of the successes in improving the character education of students is determined by the existence of standardized teachers who have competence through the teacher standardization process. This is what underlies the conduct of research at MI Tawakkal Denpasar Bali which has students whose learning achievement is quite good. The research objectives in this thesis were to determine the implementation of the teacher standardization program at MI Tawakkal, to find out the teacher standardization program in improving the character education of MI Tawakkal students, and to find out the obstacles faced and solutions made in improving the character education of MI Tawakkal students. This type of research is descriptive with a qualitative approach with three data collection techniques, namely: observation, documentation, and interviews. The results of the study reveal that: The teacher standardization program at MI Tawakkal is running well because it is guided by the rules set by foundations and institutions, the Teacher Standardization Program produces quality teachers according to teacher competency standards, so as to improve student learning and character education, and factors. the obstacle is the family that does not fully play a role in implementing character education at home, the negative influence of social media, and the negative environment.  

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

Drug abuse has become a complex problem faced by Indonesia and of course requires a special strategy and the active role of all parties in its prevention and handling. This is evidenced by the rampant cases of drug trafficking and abuse that occur in villages in Kuantan Singingi, one of which is Seberang Taluk Village, Central Kuantan District. This study aims to see the performance of the Village Government in the Clean Drugs (Bersinar) Village program in Seberang Taluk Village, Central Kuantan District, Kuantan Singingi Regency. In this study, the authors used descriptive qualitative research methods. The researcher uses Dwiyanto's theory where the indicators used in measuring organizational performance use 4 (four) indicators, namely, productivity, responsiveness, responsibility, and accountability. The results of this study indicate that the distribution and abuse of drugs in Seberang Taluk Village has decreased during the program of the Clean Drugs Village (Bersinar) with a percentage of approximately 80%. However, the implementation of the Shining Village Program still faces several obstacles. Researchers found factors that influence the implementation of this program, which include the problem of limited budget, incompetent human resources, and lack of public self-awareness. Overall, the Seberang Taluk Village Government, Central Kuantan District can be said to have been quite good at implementing the Shining Village program in preventing drug trafficking.

Social Security employment is one of the government's programs to protect Indonesian workers because this is the mandate of Article 28H paragraph (3) of the 1945 Constitution, after which the government established Law No. 40 of 2004 concerning the National Social Security System and Law No. 24 of 2004 concerning the Social Security Organizing Agency. The regulations mentioned are an active form of the state to protect its people, one of which is from the labor sector. The authors took a study based on some of these rules by taking the title of the analysis of social security participation in employment for micro and small businesses. The formulation of this research problem is 1) what employment social security programs have been followed by job providers in micro and small businesses 2) What factors are the obstacles for job providers in micro and small businesses in participating in the employment social security program. This research is exploratory with a qualitative approach with research objects in small and small businesses, the use of data using primary and secondary data sources. The large number of participants who do not know and participate in BPJS Employment is an obstacle to the lack of participation of BPJS Employment.

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â

Hamicara Jawa or speaking Javanese is one of the language skills that must be preserved and developed, as an effort to maintain and revitalize regional languages among the millennial generation. So, the service team of the Javanesse Education Language Study Program provided good and good hamicarajawa  training for youth groups in Sukoharjo district. The method applied is to provide training and mentoring for hamcara Jawa using modeling techniques and direct practice. The result of this service is that youth organizations in the district of Sukoharjo who incidentally still use Javanese as their mother tongue and are used in traditional ceremonies or daily activities can use the good and correct Javanese language. This is in accordance with the purpose of service, namely providing assistance and training to youth youth groups so that they can use good and correct Javanese language in speaking in society, especially hamicara Jawa in community activities and Javanese traditional ceremonies. As an effort to preserve and develop regional languages, especially Javanese, Surakarta style 

The rapid development of technology has attracted the attention of researchers to conduct research, especially on the impact of social media and changes in people's lifestyles on purchasing decisions for Sophie Martin products in Klaten City. This study aims to examine the empirical model: The influence of social media and lifestyle on purchasing decisions for Sophie Martin products in the city of Klaten. The research is a survey research, the data collected is secondary data and primary data by taking the people in the city of Klaten as the object of research. Data collection is in the form of a list of questions (questionnaires) both open and closed questions. In this study, it will be known how much influence social media has on purchasing decisions for Sophie Martin products. The results of the study using the IBM SPSS version 28.0 program stated that social media has a very strong influence on purchasing decisions for Sophie Martin products in the city of Klaten as evidenced by the number of consumers who buy and know Sophie Martin products through social media as much as 67.2% which can be seen from the results. research correlation test with a strong degree of correlation between social media and purchasing decisions. While the regression analysis states that lifestyle has no influence on purchasing decisions for Sophie Martin products. While the correlation analysis states that lifestyle affects 59% with the category of moderate degree of correlation.

Religious moderation is one of the programs prioritized by the government to build a harmonious religious life within the framework of national and state life. Religious moderation based on the definition given by the ministry of religion through his book which he compiled entitled religious moderation means confidence in the essence of the teachings of the religion he adheres to, while continuing to share the truth as far as religious interpretation is concerned. The values ​​of religious moderation education that are internalized in SKI books at the elementary school level are the values ​​of tolerance, caring for others, mutual affection for others, and being an honest and respectful person to parents and teachers. The type of research used is library research with a qualitative approach. Qualitative approach is research that is used to examine the condition of natural objects. Library research (library research) is a study carried out by collecting information and data needed through various types of materials or materials in the library including; reference books, similar research results, articles, notes, and journals that are relevant to the research problem.  

Reading the Al-Qur'an is one of the religious practices which is a good practice with the hope of being able to read the Al-Qur'an accurately, with tartil, and with good pronunciation. To form an Islamic character by being able to create the character of the Qur'an, it is also important to get used to reading the Qur'an. The method in this service is a persuasive method for recitation participants, then the children are given material about planting Islamic characters, so that children can learn to read the Koran. Providing guidance to children in the process of this activity is carried out by providing Islamic character material to children, as well as teaching reading the Qur'an, so that children in Lakambau Village can maximize their academic work activities at the University of Muhammadiyah Buton. The results of the participants' posttest showed that participants reached the high category of 10 people or 66.67%, the medium category was 4 people or 26.66%, while the low category was 1 person or 6.67%. The conclusion in this service is that children are very enthusiastic about participating in the Al-Qur'an learning activity program, so that students can instill Islamic character in children in Lakambau Village, South Buton Regency.

The Cooperative, Micro, Small and Medium Enterprises Sector (CMSME) is             a business sector that has proven to play an important role in overcoming the consequences and effects of teh economic crisis. The objective of this study was to determine the effects if cooperative programs, human resource capabilities and member participation on the success of Sharia savings and loan cooperatives BMT Usaha Gabungan Terpadu Sidogiri Pasuruan. The study conducted on cooperative members who minimum has been a member for 2 years.

The Free Nutritious Meals (MBG) program launched by the Indonesian government aims to address the problem of malnutrition in children and students. However, the acceptance of this program in the community still requires in-depth evaluation because there are many negative sentiments that dominate on social media. This study aims to analyze the sentiment of the Indonesian community regarding the Free Nutritious Meals program on social media X (Twitter) using the Bidirectional Gated Recurrent Unit (BiGRU) model. Of the 1,405 tweet data obtained, 57% were negative opinions and 43% were positive opinions. The evaluation results show that the BiGRU model with FastText support to handle potential overfitting, is able to classify sentiment effectively, with an accuracy of 80%. Sentiment analysis shows that the majority of public responses to the Free Nutritious Meals (MBG) program tend to be negative, with 798 negative tweets and 607 positive. This reflects public dissatisfaction with the implementation of the program and highlights the need for evaluation and improvements so that the benefits can be more widely felt by the community.