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The rapid advancement of technology is evidenced by numerous innovations that simplify human tasks, particularly in the agricultural sector. Various farming methods are offered to produce fruits and vegetables without using chemical pesticides. Hydroponic techniques have been implemented to maximize crop yields without the use of chemicals in the plant care process. The community in Barean Village, Ploso, Pacitan Regency still relies on conventional farming methods. Conventional farming methods, apart from requiring large areas, also have adverse environmental and health impacts due to the use of chemical pesticides. Farmer have to spend quite a lot of capital to provide large amounts of fertiliser to treat the plants in their fields. The results obtained from conventional farming methods are not worth the capital spent. Hydroponic farming metode is an agricultural method that uses water as a growing medium. This method is recognised as an environmentally friendly method, as it uses water and nutrient solutions as a substitute for nutrients found in soil. Autor introduces hydroponic cultivation methods to the public through a digital platform. People from all walks of life can learn farming techniques using the hydroponic method, as it is more visually appealing, and can be operated interactively. Hydroponic techniques can be effectively learned through this 2D interactive media, which provides comprehensive knowledge about the hydroponic method, equipment, materials, and proper cultivation methods. The final section of this interactive media features a simple quiz to assess knowledge for novice farmers. The design of 2D Interactive Based Hydroponic Farming Learning Media is expected to be an attraction for the community in the field of agriculture. The development of this 2D Interactive Hydroponic Farming Educational Media is intended to serve as a solution for hydroponic cultivation education, thereby maximizing agricultural productivity.

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

There are many traditional Indonesian cakes, especially traditional cakes from the South Coast of West Sumatra. This research was conducted to introduce traditional cakes typical of the South Coast of West Sumatra to the wider community in the Jabodetabek area. West Sumatra, is a province in Indonesia located on the island of Sumatra with Padang as its capital city. Pesisir Selatan Minang traditional cake is a traditional cake originating from the province of West Sumatra. The formulation of the problem consists of: (1) What are the typical Minang cakes and what is the texture and taste of Minang snacks? (2) How to introduce Minang cakes? The aims of this research are (1) To know and recognize the traditional Mianang cake. (2) Introducing and disseminating traditional Minang cakes. The research methods and data collection techniques used are (1) descriptive methods (2) data collection techniques using questionnaires (3) literature study. Place and time of research: the distribution of the questionnaire was carried out on 24-28 July 2021 through Google Form and WhatsApp media. Currently only a few people know the traditional Minang cake. It takes effort and support from the government and the community, especially the younger generation to preserve traditional cakes, especially traditional Minang cakes so that they are not lost due to the development of modern cakes.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, contributing 61.07% to Gross Domestic Product (GDP) and absorbing 97% of the workforce. However, this sector still faces various challenges, both from internal factors such as limited capital, human resources, and access to technology, as well as external factors such as a less conducive business climate, inadequate infrastructure, and technological development. This study uses a qualitative method with a literature study approach to analyze the problems faced by MSMEs and find strategic solutions. The results of the study show that government support, optimization of access to financing, and utilization of digital technology are needed to increase the competitiveness of MSMEs so that they can continue to grow and make a greater contribution to national economic growth.

Micro, Small and Medium Enterprises are one of the most important pillars of the economy in Indonesia. MSMEs contribute significantly to Gross Domestic Product, employment, and regional development through income equality. This study attempts to obtain relevant answers regarding the strategic role of MSMEs in sustainable economic development in Indonesia, as well as the obstacles faced by this sector. Despite the government's role in sustainably encouraging MSMEs, this study shows that MSMEs still have difficulty accessing capital, government policies, and digitalization. This study uses a descriptive method to identify data that produces a good understanding of the factors that build the success of MSMEs. The results of the study show that the contribution of MSMEs to GDP is around 61.07%, employing 97% of the total number of jobs, namely MSMEs are quite important for the government and other stakeholders in supporting the role of MSMEs in inclusive and sustainable economic development.

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.  

Community empowerment based on groups is an effective strategy to achieve food security in Lumban Gurning Village. This study aims to identify the potential and challenges in increasing food availability. With a participatory approach, community groups were formed to manage local resources sustainably. Data were collected through in-depth interviews, focus group discussions, field observations, and surveys. The analysis was conducted using the SWOT method and descriptive analysis. The results showed that empowerment groups were able to increase food production, diversify crops, and reduce dependence on external food. This initiative also raised awareness of the importance of a healthy diet and balanced nutrition, and facilitated the use of information technology for marketing local products. However, challenges such as access to capital, unmet weather, and infrastructure still need to be overcome. Collaboration between the government, non-governmental organizations, and the private sector is needed to support the absence of this program. By strengthening the capacity of community groups, it is hoped that Lumban Gurning Village can achieve better food security and encourage sustainable development.

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.

This study aims to analyze the design of Indonesian horror film posters through Pierre Bourdieu's sociological lens. The main focus of the study is to understand how the visual elements in the poster reflect the social dynamics, culture, and structure of the film industry. By using the concepts of habitus, capital (cultural, symbolic, economic), field, doxa, and social reproduction, this study reveals that the design of horror film posters not only functions as a promotional tool, but also as a medium that reproduces local cultural values ​​and community beliefs about the supernatural world. Elements such as traditional ghosts such as genderuwo, kuntilanak and mystical symbols such as keris, offerings, then there are dark colors, and a scary atmosphere reflect the habits of audiences who are familiar with local myths. This study also shows that horror film posters reproduce stereotypes about the relationship between humans and the supernatural world, and strengthen the hierarchy of spiritual power through visual symbols. These findings confirm the relevance of Bourdieu's theory in understanding cultural phenomena through visual media. This study is expected to provide new insights for filmmakers, graphic designers, and students in understanding the interaction between culture, aesthetics, and the film industry.

Community empowerment based on groups is an effective strategy to achieve food security in Lumban Gurning Village. This study aims to identify the potential and challenges in increasing food availability. With a participatory approach, community groups were formed to manage local resources sustainably. Data were collected through in-depth interviews, focus group discussions, field observations, and surveys. The analysis was conducted using the SWOT method and descriptive analysis. The results showed that empowerment groups were able to increase food production, diversify crops, and reduce dependence on external food. This initiative also raised awareness of the importance of a healthy diet and balanced nutrition, and facilitated the use of information technology for marketing local products. However, challenges such as access to capital, unmet weather, and infrastructure still need to be overcome. Collaboration between the government, non-governmental organizations, and the private sector is needed to support the absence of this program. By strengthening the capacity of community groups, it is hoped that Lumban Gurning Village can achieve better food security and encourage sustainable development.

This study uses a qualitative method with a case study approach to analyze the contribution of MSMEs to Indonesia's economic growth. The results of the study indicate that MSMEs play an important role in accelerating economic growth through innovation and entrepreneurship, although there are still structural obstacles that hinder the development of this sector. Therefore, policies are needed that support access to capital, digitalization, and increasing the capacity and competitiveness of MSMEs so that they can survive and thrive in the era of globalization and digitalization.

This study examines the relationship between interest rates, inflation, and investment, as well as their impact on economic growth. High interest rates tend to hinder investment by increasing capital costs, while uncontrolled inflation can create economic uncertainty that negatively affects investment decisions. Based on the Fisher Effect concept, the nominal interest rate is the sum of the real interest rate and the expected inflation rate, indicating that changes in inflation directly influence central bank interest rate policies. An analysis of various journals reveals that interest rates have a negative relationship with investment, while inflation can have both positive and negative effects depending on its level. If inflation remains stable, investment tends to increase; however, if inflation is too high, purchasing power declines, and investors seek safer assets. On a macroeconomic scale, healthy investment is a key factor in driving economic growth, as it contributes to job creation and increased production. Therefore, a balanced monetary policy is essential to maintaining inflation stability, interest rates, and investment growth to ensure sustainable economic development.

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.

This study aims to identify and analyze language errors in the Discrete Mathematics book, which may affect the clarity and comprehension of the presented material. The analysis focuses on capitalization, punctuation, word usage, and sentence structure. The research employs a qualitative descriptive method with a literature study approach. Data were collected through in-depth reading and recording of linguistic errors found in the book's text. The results indicate that errors such as improper capitalization, punctuation mistakes, inaccurate word choices, and ineffective sentence structures can hinder the understanding of discrete mathematics concepts. Therefore, linguistic improvements are necessary to enhance the book's effectiveness and quality as a teaching material. These revisions are also expected to increase the book’s academic credibility as a reference for students and scholars.

This study aims to identify and analyze language errors in the Discrete Mathematics book, which may affect the clarity and comprehension of the presented material. The analysis focuses on capitalization, punctuation, word usage, and sentence structure. The research employs a qualitative descriptive method with a literature study approach. Data were collected through in-depth reading and recording of linguistic errors found in the book's text. The results indicate that errors such as improper capitalization, punctuation mistakes, inaccurate word choices, and ineffective sentence structures can hinder the understanding of discrete mathematics concepts. Therefore, linguistic improvements are necessary to enhance the book's effectiveness and quality as a teaching material. These revisions are also expected to increase the book’s academic credibility as a reference for students and scholars.

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

Entrepreneurship plays a crucial role in economic growth, especially for small and medium enterprises (SMEs). One of the main factors for entrepreneurial success is the effective implementation of the marketing mix. This paper discusses the concept of the marketing mix in entrepreneurship by highlighting the 4P elements (Product, Price, Place, Promotion) which have evolved into 7P with the addition of People, Process, and Physical Evidence. The discussion includes the implementation of the marketing mix, strategies for facing business challenges, and its impact on competitiveness and business growth. This study highlights how entrepreneurs can optimize marketing elements through product innovation, value-based pricing strategies, the use of digitalization in distribution, as well as social media-based promotion and marketing technology. Additionally, this paper reviews various challenges in the implementation of the marketing mix, such as limited capital, intense competition, and changes in consumer behavior, as well as adaptation strategies through guerrilla marketing, strategic partnerships, and data-driven approaches. The findings in this study indicate that the application of a flexible and innovative marketing mix can enhance business competitiveness and sustainability. By understanding the relationship between the marketing mix and entrepreneurship, entrepreneurs can develop more effective marketing strategies to face the ever-evolving market dynamics.

This research aims to determine the increase in the ability to use capital letters in class VI students by Applying The Assignment method in Indonesian language learning. This research is classroom action research, namely research carried out in the classroom as an effort to examine, analyze and critically a teacher's learning plan, teacher interactions with students, and how students interact in class. Increased implementation of the learning process in class from cycle I with an average score of 62,37% with the category not having reached the predetermined success criteria, and in cycle II with a score reaching 84,04%. This means that the research indicators have been achieved and there is no need to continue in the next cycle.

This study aims to examine the influence of intellectual capital consisting of (human capital, structural capital and relational capital) on the timeliness of financial reporting of banks in Indonesia. The sample in this study was 42 banks listed on the Indonesia Stock Exchange. The data analysis method in this study used the STATA application. The results of this study indicate that human capital (HCE) has a positive effect on the timeliness of financial reporting, while structural capital (SCE) and relational capital (RCE) do not affect the timeliness of financial reporting.

State-Owned Enterprises (BUMN) are companies owned by the state, where their capital comes from state assets that are separated for the purpose of generating state revenues. Unlike private companies, BUMN are not solely focused on profit-seeking but also have an essential role in fulfilling government duties, such as implementing policies for distributing subsidized goods to the public. This dual role means that BUMN are not only subject to the provisions of corporate law, as regulated in Law No. 40/2007 on Limited Liability Companies, but also bound by general administrative law. As a result, the concept of BUMN has evolved beyond merely a profit-driven state enterprise. It has become a public law entity responsible for formulating and implementing policies in the area of public services, which benefit the society at large.This legal research uses a combination of a statutory approach, conceptual approach, and case approach to explore the legal status of BUMN. The findings indicate that BUMN, in carrying out their activities, serve as public law entities, with nearly all of their business operations involving aspects of public services. Thus, BUMN should be understood as state administrative agencies or officials. Additionally, any financial losses incurred by BUMN are regarded as state financial losses under the relevant laws and regulations, emphasizing the interconnection between the state and BUMN in their implementation of public duties and services.