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This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing  

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595 total manufacturing companies that fit the research criteria. The data analysis technique used is the logistic regression coefficient. Based on the results of the study, it shows that profitability, company size, company age have no positive and significant effect on the timeliness of financial reporting, and KAP reputation has no negative and significant effect on the timeliness of financial reporting. while liquidity has a positive and significant effect on the timeliness of financial reporting

Community Service (PKM) is one of the forms of Higher Education's Tri Dharma. PKM is proposed to carry out activities that focus on socialization and education. Learning mathematics is about understanding abstract ideas or concepts, structures, and their logically and systematically organized relationships. Media is a communication component that serves as a carrier of messages from the communicator to the communicant. One of the learning media used to facilitate students is the Geogebra application. Geogebra is a computer application created to facilitate mathematics learning, especially in geometry, algebra, and calculus subjects. By using the Geogebra application, it can improve students' mathematics learning outcomes. The method used in this PKM is education and direct practice of the "jarimatika" method in multiplication problems. As a result, participants become more understanding of the Geogebra application.

Pada umum nya yang terjadi di kantor administrasi pembangunan di kabupaten Lombok Tengah mengenai penggunaan aplikasi e-monev pegawai disana masih kurang memahami cara mengaplikasikan aplikasi e-monev sehingga penulis berinisiatif membuat pelatihan pendampingan penggunaan aplikasi e-monev tersebut. Mulai dari alur login  agar para staf atau pegawai di bagian administrasi pembangunan bisa memulai untuk menggunakan aplikasi e-monev tersebut.aplikasi e-monev bisa di gunakan sebagai pelaporan data realisasi dari hasil pemantauan pelaksanaan rencana kerja.dan aplikasi tersebut juga di gunakan untuk melakukan penghimpunan data pegawai yang ada  pada tempat penggunaan aplikasinya. Selain itu juga aplikasi ini bisa melakukan penambahan data pegawai . seperti misalnya melakukan hal yang berkaitan dengan cara penggunaan aplikasi e-monev itu sendiri.

This review dissects the ineffectualness of sentences in discourse messages in the Indonesian language book Class VIII of the Merdeka Educational program and in the Indonesian language module Topic 12 Class VI. This research analysis is approached using both theoretical and methodological approaches. The theoretical approach to analyzing effective sentences employs an analytical approach in the field of syntax, whereas the methodological approach employs a qualitative descriptive approach. This study's data were gathered through the use of note-taking and extensive reading as data collection methods. Reading the speech's text carefully and thoroughly is the initial step. Following that was to note any sentences in the speech's text that were deemed to be ineffective. The distribution method and the interactive analysis method were employed in this study's data analysis, which followed all data collection. Informal means of data presentation are used. Data can be presented informally by focusing on decomposition with common words. Tabular data presentation is also utilized for this research. Analysis results showed that sentences in speech text were ineffective due to the incompatibility of effective sentence characteristics like equivalence, parallelism, thriftiness, accuracy, coherence, and logic. The findings of this study enhance the researchers' understanding of the subject under investigation. This research can also be used by the general public to help them write good speech texts with good sentences. Keywords:,,,,.

This research aims to determine the utilization of information technology in mathematics learning in Class VIII of SMP Negeri 1 Parigi Selatan. This is a case study that describes an actual situation. In collecting data, the researcher used data collection procedures through interviews with informants, who, in this case, were students, as the source of data and information. Qualitative data analysis in this research uses the SWOT analysis method, which systematically identifies various factors to formulate company strategies. This analysis is based on the logic that can maximize strengths and opportunities while minimizing weaknesses and threats. Then, identify the types of errors and conclude. From the strengths perspective, the results indicate that implementing online learning allows learning resources to be easily accessed online. From the perspective of weaknesses, an unstable internet connection affects students' focus on learning and teaching. From the perspective of opportunities, online learning enhances students' self-learning skills and provides new insights into technology and learning. Finally, from the perspective of threats, students' learning motivation decreases.    

The circulation of narcotics and illegal drugs in Indonesia has disturbed the majority of the public, and almost every day the media shows arrests of illicit traffic of narcotics and other criminal acts. In carrying out their duties as law enforcers the police are guided by the code of ethics as a guideline for daily implementation. Regulations related to the police code of ethics can be seen from Law Number 2 of 2002 concerning the Indonesian National Police, Regulations of the Chief of Police of the Republic of Indonesia Number 8 of 2006 and Number 7 of 2006 Each of them is binding on the implementation of the police's daily duties. This study analyzes law enforcement by the police in Narcotics Crimes committed by members of the National Police and criminal sanctions against members of the National Police who commit Narcotics Crimes. This study uses a normative juridical type, namely by carrying out legal research by looking at the laws and regulations related to Law no. 35 of 2009 concerning Narcotics. After the research material is obtained and collected, the material is then processed and analyzed with legal arguments based on deductive-inductive (general-specific) legal logic. The author can conclude that cases of narcotics settlement carried out by the police are the same as that of the community in general, namely through general courts.

Globalization becomes inevitable for almost all aspects of life, especially in the industrial sector. Globalization has brought the industry to experience a structural transformation that focuses on technology. The structural transformation experienced by the industrial sector may have positive and negative effects, not only for the industry itself, but for the surrounding communities and the environment. The research method used in this research is initiative descriptive qualitatively by writing observation written, with data in the form of field notes. Technological advances are tested on the areas of the industry, is; Production, Research and Development / Research and Development (R & D), operational management, logistics and supply chain management, finance and accounting, human resources (HR), marketing and sales, information technology (IT), laws and compliance, and customer service

Quantum-Inspired Algorithms (QIAs) combine principles of quantum computing with classical evolutionary strategies to address complex optimization problems. This research explores the potential of QIAs in improving optimization processes, particularly in combinatorial and multi-objective optimization scenarios. The study focuses on the application of Quantum-Inspired Genetic Algorithms (QIGAs) and Quantum-Inspired Evolutionary Algorithms (QIEAs), assessing their effectiveness in solving classical problems like the Traveling Salesman Problem (TSP) and Minimum Spanning Tree (MST). Through computational simulations, the research compares the time convergence and solution accuracy of QIAs against traditional classical algorithms. The findings demonstrate that QIAs achieve faster convergence rates and higher-quality solutions, with accuracy levels reaching 98-99% of the global optimal solutions, while significantly reducing computational time. These results underline the advantages of QIAs in solving large and complex optimization problems, making them a promising alternative to traditional algorithms. Additionally, QIAs excel in avoiding local minima, a common pitfall of classical methods, due to their ability to explore the solution space more efficiently through quantum principles like superposition and interference. The implications of this study suggest that QIAs can be a valuable tool for tackling real-world optimization challenges, with potential applications in fields such as finance, logistics, telecommunications, and energy management. The research also indicates the necessity for further improvements in quantum-inspired algorithms' scalability and hardware integration, particularly for larger, more intricate optimization problems, to fully realize their potential in practical industrial applications.

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.

Diarrhea is an endemic disease in Indonesia and is also a potential illness of outbreaks that is often accompanied by death. This study aims to determine the effect of clean water sources, handwashing behavior with soap and the use of healthy latrines.The design of this research is observational analytic research using cross sectional approach. The population in this study is the head of the family in the neighborhood of Sumbawa Village, Tanjung Sub-District, Rasanae Barat Kota Bima, which amounts to 673 families. The sample in this study was 249 HH obtained by using simple random sampling technique and in the analysis by using multiple logistic regression test. The results of this study are all variables of this study meaningful, namely: the source of clean water effect on the occurrence of diarrhea (p value = 0,000 <0.05), handwashing behavior with soap has an effect on the occurrence of diarrhea (p value = 0,000 <0,05) Healthy latrines have an effect on the occurrence of diarrhea (p value = 0.002 <0.05). Conclusion in this research: 1) There is influence of source of clean water. 2) there is influence of handwashing behavior with soap. 3) the use of healthy latrines. Suggested: 1) For health service to make policy about PHBS and provide water absorbent tool called Water Softener. 2) For puskesmas to improve the extension of PHBS. 3) For kelurahan to make health program about PHBS and submit to health service. 4) For the community to want to apply PHBS to prevent the occurrence of disease, especially diarrhea diseases. 5) For other researchers need further research with research design and different variables to know other factors that affect the occurrence of diarrhea.

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.

This increase is very important for a country, especially for a developing country like Indonesia. Along with continuous improvement, progress is characterized as a conscious effort by the state. One of the things that is very important in the progress of a nation is its workers, that in the rapid progress of a country, it is the workers who start. That departing from this, the government is an important part in winning progress in the business sector as well as for the national development program which must be endeavored to open up as many jobs as possible from various layers of trade that are able to balance the increase in quality and increase in security for the workforce which can become a must. Whereas Article 27 Paragraph (2) of the 1945 Constitution of the Republic of Indonesia states that "Every citizen has the right to work and a life worthy of humanity". This research is descriptive in nature which aims to collect data as thoroughly as possible that can accurately describe the legal protection of casual daily workers. The type of research used by the authors uses the type of empirical normative legal research. With library and field research data collection techniques. Problems that arise in the use of legal guarantees for precarious workers/laborers are the factors contained in the components of labor instructions, the labor economy as a result of not partnering with trade unions, and based on variables from employers/companies that have not been maximized in implementing legal security in understanding of the labor inspection in force in Indonesia and elements from the government's point of view that are lacking in providing outreach, supervision and firm action against companies that are naughty in running their business which can harm casual daily workers.

This study aims to analyze the effect of capital structure and net profit margin on company value in transportation and logistics sub-sector companies with a sample of 21 companies listed on the Indonesian stock exchange using the purposive sampling method and based on the 2018-2021 sampling criteria. Based on the results of statistical analysis, it can be concluded that capital structure has a significant effect on the firm value of the transportation and logistics sector studied. this is proven by using the t test with a significant value of 0.003 > 0.05 and tcount 3.040 > ttable 1.989. so it can be concluded that capital structure has a significant effect on value based on statistical analysis it can be concluded that the net profit margin has no effect on the value of the companies in the transportation and logistics sector being studied. this is proven by using the t test with a significant value of 0.205 > 0.10 and tcount 1.277 < ttable 1.989. conclude that net profit margin has no effect on company value. it can be concluded that capital structure and net profit margin have a significant effect on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2021, with Fcount is 5.272 > Ftable 3, 11 significant value of 0.007 is smaller than the targeted significant level of 0.05. R Square of 0.115. This means that there is a contribution of 11.5% from the independent variables, namely capital structure (X1) and net profit margin (X2) to firm value (Y). While the remaining 88.5% is contributed or influenced by other variables.    

Analysis of the marketing strategy for Pos Express services at PT. Pos Indonesia (Persero) in South Jakarta is a study that aims to understand and analyze the marketing strategy implemented by PT. Pos Indonesia (Persero) to promote Pos Express services in the South Jakarta area. In this study, an analysis of the market and competitors, market segmentation, targeting and positioning is carried out. The results of this analysis are then used to formulate an appropriate marketing strategy to increase the number of Pos Express subscribers in the South Jakarta area. The results of this study indicate that PT. Pos Indonesia (Persero) has a sizable opportunity to expand the Pos Express service market in South Jakarta by optimizing the use of technology and improving service quality. In addition, PT. Pos Indonesia (Persero) needs to carry out more effective promotions to attract new customers and retain old customers. The marketing strategies recommended in this study include: improving the quality of Pos Express services, offering competitive prices, increasing promotion and branding, optimizing the use of technology and innovation, and improving the quality of customer service. By implementing the right marketing strategy, PT. Pos Indonesia (Persero) is expected to increase market share and maintain its superiority in the courier and logistics industry in Indonesia, especially in the South Jakarta area.

Adolescents should aware of leucorrhea symptoms. Continuous pathological vaginal discharge will disrupt the function of the female reproductive organs, especially in the ovarian tract, which can cause infertility. Women who lack knowledge and information about genital hygiene will also have an impact on their behavior in maintaining genital hygiene, because knowledge and good care behavior are determining factors in maintaining genital hygiene. This study aimed to determine and analyze the factors that influence leucorrhea in female students. This is quantitative and qualitative mixed methods research. The research was conducted at SMA Harapan Mekar Medan. The population was all class XII female students totaling 33 people. The sampling used was total sampling. Data analysis used univariate and bivariate analysis with chi-square test, and multivariate analysis with multiple logistic regression test at 95% confidence level (?=0.05). The results showed that the factors influencing leucorrhea in class XII female students at the School were knowledge (p=0.005), attitude (p=0.016), behavior (p=0.005), and source of information (p=0.006) and there was no effect of the adolescent care health program on leucorrhea (p=1.000).  The conclusion shows that knowledge of personal hygiene is the most dominant variable affecting leucorrhea in female students. It is suggested to the School to pay attention to facilities such as clean water sanitation and toilets and cooperate with the Health Center to organize health counseling and demonstrate how to take care of genital hygiene using a phantom of external reproductive organs so that students can directly practice genital hygiene actions

In Indonesia, online motorcycle taxis are the largest public transportation with a very large number of partners and fleets, covering all parts of Indonesia. As a profit-oriented mode of public transportation, paying attention to customer satisfaction is a necessity. One of the efforts that can be done is to provide quality services. In fact, this study aims to find out how online transportation users respond by looking at the service elements provided by service providers. Scientific studies are used as a logical way to prove reliable research results, and in this study using quantitative methods and statistical analysis of linear regression. The subjects of this study were users of the online ojek public transportation mode in the student MPLM UNJ 2022,Jakarta. The results of the study provide an overview, in general, respondents are satisfied with the presence of nline motorcycle taxis. This is very helpful and facilitates user activities. However, there are still things that need to be improved, such as comfort and safety standards. Statistically, service has a significant effect on online motorcycle taxi user satisfaction.

At this time logistics companies have a very important role in everyday life, especially in package delivery. The high level of online shopping is one of the reasons why the role of logistics is very important in our daily lives. Thus, seeing the common problems that occur in the conventional logistics delivery process, we came up with the idea to create an integrated smart locker to be one of the replacements for existing logistics outlets, we hope that with this application we can reduce the company's logistics expenses used in procuring logistics outlets and make it easier for couriers to work in the package delivery process. We created this application using a microservices architecture with the SDLC method used is Agile Dynamic System Development (DSDM). React JS framework as an interface and Express js and Laravel as an application that works behind the interface. The idea that we initiated we raised as a project within the company with the client from the company. In the end, the smart locker program made using the DSDM method has been completed and is ready to be implemented in the company and the client