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Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent variable uses the proxy Tobins'Q. The population is manufacturing companies in2017-2019 listed on the IDX. The sample taken is 79 manufacturing companies with purposive sampling method. Themethod of analysis uses multiple linear regression. The results of the research tested show that ROA and SIZE have aninfluence on firm value. However, KM is not able to moderate the effect of ROA on firm value. And KM moderates theinfluence of SIZE on firm value.

This study aims to examine and analyze the factors that affect the amount of easy-to-use savings savings. Thesefactors are the Profit Sharing Rate, Liquidity, Bank Size and Number of Bank Offices. The object of this research is all Islamic Commercial Banks (BUS) that report their Financial Statements to the Monetary Services Authority, with an observation period for the first quarter of 2018 to the fourth quarter of 2019. The sampling method uses the Census method, namely the entire available population is sampled and there are 14 Sharia Commercial Banks. Data analysis using multiple linear regression. The results of the study found that the Profit Sharing Rate has no effect, Liquidity has a significant negative effect, while the Bank Size and Number of Bank Offices have a significant positive effect on the Total Mudharabah Deposits.

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

This research elucidates the impact of globalization on the content and subjects of the Madrasah Ibtidaiyah curriculum, focusing on the challenges and opportunities it presents. The study utilizes a combination of literature review and thematic analysis to explore the influence of globalization on the curriculum and the strategies employed by Madrasah Ibtidaiyah to strike a balance between traditional Islamic teachings and global knowledge and skills. The findings reveal that globalization has influenced the content and subjects taught in the Madrasah Ibtidaiyah curriculum by necessitating the incorporation of global perspectives, emphasizing universal values, and contextualizing global knowledge within an Islamic framework. However, Madrasah Ibtidaiyah faces challenges in adapting its curriculum, including the need to ensure the preservation of Islamic teachings, address cultural sensitivities, and navigate societal expectations. Despite challenges, globalization offers opportunities for Madrasah Ibtidaiyah to enhance its curriculum and prepare students for a globalized world. This includes fostering intercultural communication, promoting global citizenship, encouraging critical thinking, nurturing tolerance and inclusion, and developing cultural sensitivity. The incorporation of global perspectives significantly impacts students' understanding of diversity and multiculturalism by exposing them to different cultures, challenging stereotypes, promoting intercultural communication, and fostering a sense of global citizenship.

Tanaman Obat Keluarga (TOGA) merupakan tanaman kaya manfaat dan mudah dibudidayakan. Budidaya TOGA merupakan salah satu alternatif cerdas di tengah kondisi pandemi Covid-19 yang tidak menentu. Tujuan dari pengabdian ini adalah agar masyarakat mendapatkan pengetahuan tentang tanaman obat dan manfaatnya, serta dapat membudidayakan TOGA dengan baik. Metode pengabdian yang digunakan adalah ceramah, diskusi, praktik langsung, dan pendampingan kepada masyarakat Dusun Besar, Desa Sidomulyo. Kegiatan budidaya ini diikuti oleh tiga keluarga mitra. Hasil pengabdian ini menunjukkan bahwa semua peserta bisa membudidayakan TOGA dengan baik. Hal ini terbukti dari tanaman obat yang ditanam dirawat dengan baik dan mulai tumbuh tunas baru.

Seiring dengan perkembangan zaman, banyak sekali minuman yang beredar dikalanganmasyarakat. Salah satunya minuman yang menawarkan khasiat kesehatan bagi tubuh. Di indonesia banyak minuman kesehatan yang sudah biasa dikonsumsi, salah satunya minuman jahe. Hanya saja karena proses pembuatannya yang membutuhkan waktu yang lama sehingga minuman ini tergeser oleh minuman lain yang lebih praktis, selain itu juga minuman jahe kurang memiliki daya tarik terhadap anak muda yang lebih memilih minuman yang kekinian. Untuk mengatasi permasalahan tersebut dilakukan suatu inovasi dengan membuat minuman herbal instan dengan menggunakan bahan baku jahe yang dilakukan pelatihan juga kepada masyarakat. Sehingga masyarakat dapat dengan mudah menikmati khasiat dari minuman jahe tersebut dan dapat menjadi peluang usaha untuk meningkatkan penghasilan terutama untuk ibu-ibu. Dalam kegiatan pelatihan ditemukan suatu temuan bahwa masyarakat sangat membutuhkan kegiatan yang mampu memberdayakakan ibu-ibu sehingga mamu menambah penghasilan keluarga. Selain itu ditemukan data bahwa setelah minuman jahe dikemas secara instan peminat minuman tersebut bertambah dari kalangan masyarakat muda hingga tua.

Pertanian organik adalah teknik budidaya tanaman tanpa memakai pupuk kimia dan pestisida kimia. Untuk meningkatkan keberhasilan budidaya sayuran organik, cara penanamannya dapat memanfaatkan pupuk kandang, pupuk hijau, endapan minyak, bahan-bahan organg belum tercemar baik didalam maupun diluar lahan, dan kompos yang terdiri dari mineral yang kaya nutrisi. Hal tersebut bertujuan untuk memperbaiki kesuburan tanah dan memenuhi nutrisi yang diperlukan oleh tanaman. Kerusakan tanah bisa dihindari melalu pemeliharaan tanah, kualitas sumber air dan lingkungan lahan pertaniah, serta perlindungan kontinuitas produksi lahan. Sedangkan hasil yang berkualitas, aman dan sehat bisa dilakukan dengan upaya pengendalian pada saat penanaman, pengendalian secara fisik, serta pengendalian secara alamiah baik pada hama maupun gulma yang merugikan.Secara singkat, pertanian organik tidak hanya untuk mempertahankan keseimbangan kondisi alamiah lingkungan dan menghasilkan sayuran yang sehat dan aman, tapi juga untuk mempertahankan kontinuitas penggunaan lahan pertanian.

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

Program Pengabdian masyarakat yang dilakukan tahun ini berfokus mengenai industri sektor pertanian maupun perkebunan seringkali diarahkan untuk mendorong sektor industri lainnya untuk menyediakan bahan baku. Dan hal ini menjadi kelemahan dalam meningkatkan lapangan usaha industri yang seharusnya dapat lebih menguntungkan banyak pihak. Selain itu, penggunaan internet menjadi salah satu media yang tidak tertinggal dalam meningkatkan produktivitas dan interaktif dengan target pasar dalam lapangan usaha sebuah industri. Kami berfokus pada usaha dalam mengoptimalkan hubungan antara sektor perkebunan dengan sektor industri agar bahan baku mentah hasil perkebunan dapat memiliki nilai tambah produk dan dapat menciptakan sumber daya manusia yang produktif. Berjalannya program ini, hasil yang telah tercapai sampai dengan 12 Juni 2021 yaitu, produksi 3 varian sambal (Sambal Bawang, Sambal Bajak, dan Chili Oil) yang di-packing dengan botol 150ml. Proses program ini dalam memproduksi sambal ‘Nyambel Neh’ sudah hampir mencapai tahap penjualan yang diharapkan mampu memberikan dampak dari segi ekonomi Padepokan Siti Dhumillah, Bogor.    

Pregnancy is a physiological and natural condition that occurs in women. There are various complaints experienced by pregnant women during their pregnancy, one of the most common complaints is dizziness. Objective: LTA provides comprehensive midwifery care to pregnant, maternity, postpartum, BBL, neonate and family planning women using a midwifery management approach for Mrs "P" who complained of dizziness. Method: Care in this LTA is through interviews, observation and care management. The subject in this care is Mrs "S" at the Pratama Riyyan Kabanjahe Clinic. Results: results of comprehensive midwifery care for Mrs "S" during pregnancy in the second trimester and third trimester with dizziness, in normal labor, spontaneously without complications, in the postpartum period with normal puerperium, in BBL with BBLN, in patients. The care that mothers receive for family planning counseling is to inform the mother about normal vital signs and her current condition, provide health education about family planning effectiveness, side effects, and how to use it and explain to the mother how to space her pregnancies or to space her pregnancies. After midwifery care was provided to Mrs. S, the results of the evaluation showed that the mother was healthier and able to carry out daily activities. Based on the results of the questionnaire from assessing maternal knowledge about childbirth, it was found to be ADEQUATE with 70% results from 20 questions.  

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

This research was conducted to see whether there was an abnormal return before and after the Jakarta PSBB announcement. The sample was selected using a purposive sampling technique from 30 stocks that are members of the Jakarta Islamic Index (JII) in the 2020 period. The data in this study used secondary data, opening, and closing prices, and Composite Stock Price Index (IHSG). This research is an event study using an event study with an observation period of eight days, four days before the announcement and after the day after the announcement of the Jakarta PSBB. Hypothesis testing uses the Wilcoxon signed ranking test. Based on the research results, there was no change in abnormal return before and after the announcement of the Jakarta PSBB announcement

Leadership style is one of the factors of employee performance so that a good leadership style will be able to direct and give instructions to the work faced by employees. A good leadership style will also lead to job satisfaction for them, so they will work with feelings of pleasure and joy. Simultaneously, the Transformational Leadership Variable has a significant effect on Employee Performance with a value of Fcount > from Ftable. The result of the Coefficient of Determination (Adjusted R Square) is 0.165, meaning that the Employee Performance variable can be explained by the Transformational Leadership variable and the Meaning in Work variable by 16.5% while the remaining 83.5% is influenced by other variables.

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

The increasing use of the Internet by a society marked by soaring costumer and businessmen, to encourage the emergence of an internet service demand in excess of what can be obtained in the real world. This includes the opportunity to sell goods online commodity. Business people in general are still conducting business transactions manually through direct face to face or over the phone. But sometimes this method is not very effective, because not everyone knows the phone number of the company. Should be developed based E-commerce system that focuses on individual-based business transactions using the Internet (technology-based digital networks) with application of E-commerce transactions can be done more quickly and more intensively. Therefore the grace of catering company wants to advertise his wares by using websites that have a sales system based on e-commerce with the aim of selling efficiency of the way the previous sales system. The method used in the design and development of e-commerce in the catering grace Semarang is a Research and Development (R & D) in this study only up to the stage six (6) to produce the end product is a prototype, so it was not until the stage of implementation of the product. The sixth step is Research and information collecting, Planning, Develop prelminaryformof product, Preliminary field testing, revision and Main Main product field testing. The results of the research prototype applications products that have been tested in the field and meet the objectives stated in the design and application development e-commerce in the catering grace Semarang