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This study aims to determine the effect of Leverage, Financial Performance, and Capital Structure on Financial Distress with Good Corporate Governance as an Intervening variable in Pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange (IDX). The population in this study are pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method of analysis in this study is path analysis using Smart PLS 2.0 software. The end result of this research is a picture of causation, so this method uses samples and hypotheses. The test results show that Leverage has a significant effect on Financial Distress, Leverage has a significant effect on Good Corporate Governance, Financial Performance has a significant effect on Financial Distress, Financial Performance has a significant effect on Good Corporate Governance, Capital Structure has a significant effect on Financial Distress, Capital Structure has a significant effect on Good Corporate Governance, Good Corporate Governance has a significant effect on Financial Distress, Leverage has a significant effect on Financial Performance, and Capital Structure has a significant effect on Financial Performance.

This Community Service Program (PKM) was conducted as an effort to strengthen organizational capacity in improving the performance of Dasawisma in Bukit Timah Subdistrict, Dumai City, particularly in management and organizational practices. The main problems faced by the community partners included suboptimal organizational functions, limited understanding of organizational management, administration, and simple financial recording, which affected participation and program sustainability. This program aimed to enhance the knowledge, skills, and awareness of Dasawisma members regarding effective organizational management and administrative practices. The methods applied were participatory counseling and assistance through lectures, interactive discussions, and practical exercises on organizational management and basic bookkeeping. The results indicated an improvement in members’ understanding of organizational roles and functions, increased motivation and active participation, and the emergence of collective awareness about the importance of administration and collaboration. Furthermore, the program encouraged more structured and organized behavior, serving as an initial step toward strengthening Dasawisma’s institutional capacity.

The pharmaceutical sub-sector company is one of the sectors that have benefited from the Covid-19 pandemic that occurred in early 2019 until now. Due to the Covid-19 pandemic, it has an impact on public health. This article aims to provide empirical evidence related to the capital structure with the object of this research being companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the period 2019-2021. The data used are quantitative data obtained from the Indonesia Stock Exchange or Indonesia Stock Exchange. The secondary data used for this research is the company's financial statements on the Indonesia Stock Exchange. A higher DER means that the company's financial performance is not good because the more it uses debt which allows it to go bankrupt if the company is unable to pay its obligations. also increase the existing assets in the company. ROA states that the greater the ROA owned by a company, the bigger the company is.

This study was an attempt to explore the nexus between career development and employee job performance in UNTAG Semarang, Central Java, Indonesia. The study was necessitated following the need to institute career development programs in organizations for employees to acquire additional knowledge for improved job performance. This study was a survey-type of research that employed a correlational design in an attempt to ascertain the magnitude of the relationship between the studied variables. Structured questionnaires were administered to a sample size of 250 drawn from the population of the study. The Likert 5- point scale was used in quantifying responses while simple regression was employed in determining the degree of the relationship between career development and employee job performance. The result shows a strong relationship between career mentoring and the quality of employee job performance in the organization and concludes that organizations that wish to improve on employee job performance must institute and entrench career mentoring necessary for skill acquisition. The study recommends that organizations should encourage career counseling activities as a leeway to providing a sustainable framework upon which employees acquire the needed operational skills that will enhance their job performance in a typical organization.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.

This study aims to analyze the effect of liquidity, capital structure, firm size, and operational risk on the company's financial performance. The population of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling used the purposive sampling method so as to produce 123 manufacturing companies that matched the criteria. Analysis of the data in this study using multiple linear regression. The results of the study prove that liquidity has no effect on the company's performance, capital structure has a positive and significant effect on the company's performance, the size of the company has a positive and significant effect on the company's performance, the company's operational risk has a negative and insignificant effect on the company's performance

There are three objectives in this study, namely to see the effect of company scale, liquidity and capital structure on internal financial performance. The research population took the financial data of companies or issuers of LQ-45 shares of 56 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used was 36 companies with the criteria for issuing complete financial reports for the 2017-2020 period. Methods of data analysis using quantitative data with the classical assumption test, multiple regression test, hypothesis testing and test the coefficient of determination. All the results from the research show a significant effect but with different directions of the relationship. Company scale and liquidity have a positive effect on the company's internal financial performance, but capital structure has a negative and influence

This community service aims to develop human resources to improve employee performance at PT Insan Ki Angka. This activity was carried out in November 2021, using training and development methods which included workshops, skills training and mentoring programs. This method is applied on an ongoing basis to ensure effective transfer of knowledge and skills to employees. The results of the activities show that human resource development through comprehensive and ongoing training can significantly improve employee performance, operational efficiency and job satisfaction. While there are challenges such as limited training time and variations in technology skills, the benefits are far greater. Therefore, it is recommended that companies continue to implement structured HR development programs and provide ongoing support for employees, as well as ensure that adequate facilities and resources are available to support the implementation of new knowledge. These steps will help the company achieve its vision and mission and strengthen its competitiveness in the market.

Main Objective: This research targets AP sizing entrenched on image structure to raise denoising performance using an improved method for classifying image pixels. Background problem: Digital images may be blended by noise while the addition or communication process, affecting the authentic image signal. Image noise can cause problems at several stages of image processing equally image distribution. Accordingly, image denoising is a significant activity to recover the initial clean image signal from the detected noise signal. Novelty: The proposed WAV method has been refined and improved regarding the classification scheme, and the APS, and the classification results can be used as a mask on the noise image to fix identical patches. Research Method: This study proposes a WAV reprojection algorithm, with the PS being set dynamically entrenched on the image structure. Image structures are consistently taken with an upgraded and enhanced analysis method entrenched in the structure tensor matrix. Analysis results are also used to develop the analysis of comparable patches in images. Finding/Result: Empirical outcomes present that the noise cancellation work of the suggested method is better than the authentic WAVRA, along with several other modifications of the NLMA. Conclusion: In intensity profiles, the proposed method mostly has fewer changes to the original image values than other methods, thus, this method can be continued again to color images, and can also be applied to various types of data such as medical images.   Keywords: Weighted Average (WAV), Noise Cancellation Image, Non-Local Means (NLM), Adaptive Patch

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

In industrial processing, side products are produced in the form of liquid waste containing heavy metals, including Cr (III) which can have a negative impact on the environment. Some egg shell characteristics containing  high concentrations of CaCO3 and have a natural pore structure can be used as adsorbers (biosorbents) of heavy metals produced by the processing industry. The purpose of this study was to obtain the optimum conditions of absorption (adsorption) of Cr (III) metals carried out by egg shell biosorbents. The research method was carried out experimentally which included the preparation of egg shell waste biosorbents, determining the optimum time, as much as 1.0 gram of eggshell biorsorbent was put into 25 ml of heavy metal waste solution with a concentration of 50 ppm, then adsorption was carried out with time variations of 5, 10, 20 , 30, 40, 50, 60 and 120 minutes. Variation of  Cr concentration  were 50,0 ppm; 100,0 ppm,  150,0 ppm; 200,0 ppm; 250,0 ppm; 300,0 ppm; 350,0 ppm, 400,0 ppm; 450,0 ppm; 500,0 ppm; dan 1000 ppm. After that the mixture is filtered and the filtrate is read on the Atomic Absorption Spectrophotometer (AAS) to find out the maximum adsorption. The results showed the optimum conditions of adsorption of Cr (III) metals obtained an optimum time of 40 minutes with an absorption capacity of 1242.46 µg Cr (III) / g biosorbent, and optimum concentration with optimum treatment time and weight at 200 ppm with an absorption capacity of 4984 , 99 µg Cr (III)/g biosorbent. The adsorption isotherm adopts the Freundlich isotherm or physically (physical) type, because the linearity of the Freundlich isotherm obtained from the calculation results is R2 = 0.7312 or 73.12% higher than the Langmuir isotherm ie R2 = 0.0335 or 3.35%.  Keyword : Cr (III) heavy metal, eggshell biosorbent, optimum adsorption conditions

BLDC motor applications used in various forms in instrumentation, robotics, household, and transportation. One application of transportation equipment used as a propeller of electric bicycle vehicles. The value of the bicycle vehicle adjusted to the speed set, the amount that has determined. The purpose used in this study is to improve the efficiency of the regulation of BLDC motors on electric bicycles. Indicators of increasing performance are increasingly steady-state errors, and transient response required. The method used in this research is to do mathematical modeling in the form of transfer and optimization function equations. The model used is the model with the structure of the transfer function, while the optimization method used in this study is the Ziegler-Nichols method and firefly algorithm. The firefly algorithm is used in this study to obtain optimal Kp, Ki, and Kd values. The results showed that the firefly algorithm achieved better performance compared to the Ziegler-Nichols method.

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Aging is a process of disappearing slowly the ability of the network to repair, replace itself and maintain its normal structure and function. In an effort to improve the health of the elderly effectively, it needs to be supported by adequate human resource skills where one of them is an elderly Posyandu cadre. After training for elderly cadres and posyandu and elderly gymnastics, it is expected that the performance of the elderly posyandu cadres can be optimized so that they can provide better health services to the elderly. Method: This activity uses the Community Empowering approach with the method of lecturing, discussion and demonstration and this activity is divided into three stages, namely preparation, implementation, and evaluation. Result: The formation of elderly cadres, increasing knowledge of the elderly, elderly posyandu and the implementation of elderly gymnastics. Conclusion: Training of elderly posyandu cadres and elderly gymnastics has been carried out well in the form of selection of elderly cadres, implementation of elderly posyandu, andelderly gymnastics through the provision of materials and training for elderly posyandu. It is expected that Puskesmas officers will always supervise and evaluate the elderly posyandu activities in Guwang Village, so that the elderly was monitored for their health conditions.