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This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.

This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.

The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

Because they aid in the understanding of the actual world by students, internships are an essential component of curricula in higher education. The Independent Campus Learning Internship program, which was introduced by the Republic of Indonesia's Ministry of Education, Culture, Research, and Technology at the beginning of 2020, is the subject of this study. The purpose of this program is to expose students to the outside world. experience working in an environment relevant to their subject of study in order to enhance graduates' hard and soft skills. Thus, the purpose of this study is to determine what competencies accounting students pick up from their MBKM internships across a range of sectors. In order to collect data for this study, accounting students in Indonesia who are doing MBKM internships are sent Google forms over social media. Using descriptive statistical methods, the data was analyzed, and 87 out of the 98 respondents made up a viable sample size. The analysis's findings demonstrated that most students had made progress in the hard and soft abilities needed in the job. The majority of students concur that their confidence in working in accounting has grown as a result of their internships, which have also enabled them to work independently on tasks, cooperate with others, evaluate data, and solve problems on their own. The majority of interns who complete their internships receive employment offers, demonstrating the effectiveness of internship programs in enhancing the abilities that businesses and industry deman.

As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.

This research aims to investigate how technological innovation influences economic transformation at the regional level, with a specific focus on the role of entrepreneurship in the economic development process. The methodology involves surveys conducted within local entrepreneurial sectors and the implementation of cutting-edge technology across various economic regions. The findings indicate that the adoption of technological innovations, combined with a strong entrepreneurial presence, has a positive impact on enhancing regional economic competitiveness, expanding employment opportunities, and significantly driving sustainable economic growth. This underscores the importance of collaboration between technological innovation and the role of entrepreneurship in designing effective strategies for local economic development.

International business is a business activity carried out between countries by carrying out export and import activities. International trade is the exchange of goods and services across international borders. This usually comes with additional risks caused by changes in exchange rates. The purpose of this analysis is to find out about the influence of international business on Indonesia. In this type of research the author uses descriptive research and collects information and analyzes data using secondary data. From this analysis, it can be seen the influence and impact of international business on Indonesia.

One of the common vocations of Christians is to proclaim to all people of all ages. The age of the child is a golden age in development, it needs special attention in faith formation. Companions need to get enough training so that faith building in children will be right on target. Child assistance is usually carried out on Sundays so it is called Sunday school, Sunday School assistants are not professionals who get special education such as ECCE educators in schools. Many of these Sunday School faith companions are armed only to serve or guide this child's faith. This Community Service or PKM aims to equip Sunday School faith companions to be better in mentoring. With the right learning method or model, the faith materials given are in accordance with the child's reasoning and grasping power. The assistance was carried out by involving students to be directly involved in three rayon parishes in Semarang city and inviting all Semarang Rayon Sunday School Faith companions at Oak Tree Hotel on December 10, 2023, to share experiences and provide input to children's Faith Companions. As a result of this debriefing, Sunday School Faith Companions felt cared for and greatly helped in fostering faith in children.     

Graphic design has become a necessity in various areas of life, including branding and website design. Nowadays, graphic design has become an important part of various sectors of life, especially to support the economic and marketing sectors. Therefore, graphic design visual arts abilities and skills are very necessary. This is an opportunity to equip young people with graphic design skills. The results of a survey conducted by the service team showed that Medan city teenagers have a high interest in graphic design art. So real efforts need to be made to equip Medan city teenagers with graphic design skills. Therefore, in this community service activity, graphic design training and assistance was carried out using the Canva application to increase the creativity of Medan city teenagers. The method of implementing community service is in the form of lectures providing material directly by resource persons to partners.

The purpose of this research is to determine and analyze the influence of leadership style on employee performance. Know and analyze work discipline on employee performance. Knowing and analyzing motivation for employee performance. Knowing and analyzing employee incentives on employee performance. The population in this study were all cutting employees of PT. Garmindo District Success Core. Semarang. The research was carried out by sampling, using probability sampling techniques, obtaining a sample of 92 respondents. The analysis technique used is multiple linear regression. The research results can be concluded that: Leadership style has a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Employee incentives have a positive and significant effect on employee performance. Leadership style, work discipline, motivation and employee incentives together have a positive and significant effect on employee performance.

Organizations, companies or government agencies basically need individuals who are capable and have high competence in creating success for an organization. Success in achieving goals depends on choosing goals to be achieved by using resources to achieve organizational goals in accordance with what is expected. The objectives of this research include: 1). The influence of work discipline on the work productivity of Pati Regency Kesbangpol Agency employees. 2). The influence of work motivation on the work productivity of Pati Regency Kesbangpol Agency employees. 3). What is the influence of work discipline and work motivation together on the work of Pati Regency Kesbangpol Agency employees The method used in this research is quantitative research with a descriptive format aimed at explaining and summarizing various conditions, various situations, or various variables that arise in society which is the object of the research based on what is happening. The research method used in this research is the survey method. This research uses samples from the entire research population at the Pati Regency National and Political Unity Agency office. Meanwhile, data collection is through a questionnaire that uses a design from a quantitative description survey method to describe various conditions or variables that are the object and focus of research in real terms. The results in this research include: 1). Work discipline (X1), has a positive and significant effect on the work productivity of Pati Regency Kesbangpol Agency employees. 2). Work motivation (X2) has a positive and significant effect on the work productivity of Pati Regency Kesbangpol Agency employees. 3). Work discipline and work motivation together have a positive and significant effect on the work productivity of Pati Regency Kesbangpol Agency employees.

This research is intended to provide an in-depth understanding of physics material regarding upward vertical motion, downward vertical motion, and free fall motion using a demonstration learning model. The purpose of this article is to provide a reference learning model that can be used by teachers when presenting physics material so that it is not boring and is easy to understand. This learning model is effectively applied in almost all physics material, including upper vertical motion, lower vertical motion, and also free fall motion. Because the teacher's role is important in increasing students' interest in learning and making the class atmosphere more enjoyable when delivering the material, this article is very helpful and can be a reference source that can be used when determining the model for learning movement material.

Pemerintah saat ini sudah berupaya untuk memperhatikan Kesehatan para lansia, yaitu melalui program- programnya  dari Puskesmas seperti posyandu lansia, namun hal ini masih kurang luas dapat menjangkau para lansia. Hal itu disebabkan karena dengan intensitas kegiatan posyandu yang hanya dilakukan satu kali dalam beberapa minggu oleh karena banyaknya lingkungan dalam cakupan wilayah kerja yang harus dijangkau Puskesmas yang ada di Ds Besani Kec Blado Kab. Batang. Akibatnya para lansia yang mengalami keluhan kembali akan sulit memeriksakan diri ke puskesmas karena masalah kemampuan fisik dan transportasi. Guna mengatasi hal tersebut maka kebutuhan para lansia dalam peningkatan kesehatan diri mereka utamanya melalui Pola Hidup bersih dan sehat (PHBS) sangatlah penting disampaikan, agar para lansia senantiasa sehat dan tidak mudah terserang penyakit.  Dalam mendukung kegiatan ini menggunakan media visual berupa tayangan Power Point dilayar proyektor. Sebelum program ini dimulai peneliti melakukan pemeriksaan kesehatan gratis berupa pemeriksaan gula darah sewaktu (GDS). Metode yang digunakan antara lain: Pengisian pre-test, Ceramah dan presentasi,Pengisian post-test. Pengisian pre-test lansia yang datang ke posyandu setelah dilakukan pemeriksaan kesehatan langsung dipersilakan duduk kemudian diarahkan mengisi kuesioner yang sudah diberikan. Ceramah dan presentasi bertujuan untuk meningkatkan pengetahuan para lansia mengenai PHBS dan gizi seimbang. Kegiatan ini melibatkan dosen dan mahasiswa Program Studi Hukum Program Magister  Universitas 17 Agustus 1945 Semarang.

The business world is a zone of uncertainty, to survive we must have value or competitiveness. One strategy to increase competitiveness is to adapt to current developments. In this digital era, we can use e-commerce marketing media as a place to sell. Apart from marketing and sales media, there is also an important thing that attracts customers, namely packaging. A common problem that occurs in the business world in this era of digitalization is not being able to adapt to technology, this is also an obstacle for the business world today. So the aim of this community service activity is to provide assistance and guidance in using the online e-commerce sales platform. Apart from that, to increase product value we will provide insight into packaging design with the ultimate goal for business actors to increase productivity and profitability of course. In this case, the method used is direct counseling and guidance at the Cyqul Food business location in Harjamekar Village, North Cikarang. Guiding the use of e-commerce and developing packaging design is very necessary to improve business.

Community service activities were carried out in Lembang Rantedada, Mengkendek District, Tana Toraja Regency. The problems found in Lembang Rantedada, especially in Rantedollok Hamlet, namely in Lembang Rantedada there are no educational institutions such as elementary, junior high, and high school, Therefore, children in Lembang Rantedada look for schools that are close to their homes, so some of them do not know each other and children in Lembang Rantedada spend more of their time playing online games, thus affecting their interest in learning. The solution used to overcome the problem is to provide additional lessons to elementary and junior high school students through tutoring conducted 2 times a week in three hamlets. The learning used is the Lecture and Role Play method. The parties involved in the guidance are students. The results achieved from the tutoring are elementary and junior high school students in Lembang Rantedada can get additional learning outside of learning at school, increasing students' interest in learning where through Bimbel activities students are prepared to be independent in learning and also they can get to know each other

Student learning outcomes are the output of the teaching and learning process. One of the problems in learning at school is the low student learning outcomes. This can be known from the initial data on the value of the diagnostic analysis results. Many factors influence learning outcomes, one of which is the learning model. The Problem Based Learning Model is an innovative learning model that requires students to be active and motivate students so that they can support and help each other in mastering the subject matter being studied. Research procedures include the observation stage, preparation stage, implementation stage and evaluation stage. The population and sample in this research were 28 students of class XI MIPA 1 SMAN 11 MAROS. The sampling technique in this research used a saturated sampling technique.

This journal examines The development of english learning strategies by using flash card for early childhood in Tunas Karya kindergarten, Mojodadi Village, Kemlagi District, Mojokerto. The research aims to analyze the english learning in kindergarten.. The research is using the classroom action research to improve the learning practice in the classroom, so that the learning practice can be done in more professional way. The results indicate that some factors, such as changes, can be happened in english childhood vocabulary.

The aim of this community service is to help children's psychomotor development to control body movements through coordinated activities between the central nerve and muscles through games, hone children's abilities through coloring sketches, and provide reinforcement and motivation for children with special needs so that children do not inferior and able to compete in the world of education like other children. This activity was carried out at SLB Negeri Ende. The methods used in this service activity are game methods, socialization approaches and lectures. The results of the activity show that children are more enthusiastic about learning, because the material provided is material that is combined with games, so that lessons are more fun for children and not boring. The conclusion of this service is that the community service activities carried out are expected to improve the concentration and learning abilities of children with special needs at SLB. Negeri Ende

Training on the Use of Code.org-based Educational Games in Delivering Material in Schools is a community service activity which aims to improve teachers' skills in using video-based learning media. This activity was carried out at SDN Kedungdalem II, attended by 12 teachers. This abstract explains the reasons for choosing this topic, namely to overcome challenges in delivering material in schools and utilizing the potential of technology in the learning process. The method used is interactive training and direct practice in creating and editing educational games for learning. During the training, teachers were provided with knowledge about code.org-based educational game concepts and technical skills to create interesting and effective educational games. The results of the training show an increase in teacher skills in using code.org-based educational games and more active student participation in learning. Teachers report increased student learning motivation and better understanding of concepts after implementing code.org-based educational games in the classroom. The conclusion from this activity is that this training succeeded in providing significant benefits for teachers and students. Using educational games based on code.org can improve the quality of learning and produce a more interactive learning environment