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This study aims to test empirically whether there are differences in earnings management and company profitability before and during the COVID-19 pandemic in Indonesia. In this study the population used comes from the financial report data of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method used was purposive sampling in order to obtain a sample of 30 sample data. The type of data used is secondary data. Data analysis used the Independent Sample T-Test different test with SPSS 25 software. The results of this study indicate that there is not  significant differences in real earnings management before and during the COVID-19 pandemic in Indonesia carried out by pharmaceutical sector companies listed on the IDX for the 2019-2021 period. As well as there are significant differences in profitability in pharmaceutical sector companies before and during the COVID-19 pandemic in Indonesia.

The PDAM service tariff covers the cost of water treatment, infrastructure management, and services to customers. In PDAM Magelang City, there are several public service tariffs, namely the service of drinking water needs to customers, new connection services, payment of drinking water accounts, water quality inspection services, and water tank services. In this case the author will discuss the public service tariff in the new connection service of PDAM Magelang City.For the research method in this case, the author analyzes the data from the research conducted using descriptive analysis method in which data from interviews and document studies are processed and analyzed to provide an overview of the factors that determine the new connection service tariff at PDAM Magelang City.The new connection service tariff of each PDAM is different, the PDAM Magelang City tariff is based on the customer class which has IV customer groups with different tariffs. The tariff for class I is lower and the tariff will be higher for each class II and so on. Classes are adjusted to the type of house, land area, building area, type of building, type of floor, and type of roof used. The factors for determining the tariff for new connection services at PDAM Magelang City are seen in terms of financial and non-financial factors. In terms of financial factors, it consists of registration fees, drawing planning fees, connection permit fees, transportation costs and construction costs of service and persil pipes. While in terms of non-financial factors in the form of inclusion of new prospective customers on the criteria of the group that has been determined.

Maxim is an online transportation service that is often used by people in Indonesia by offering various services including Maxim Ride, Maxim Car, Maxim Delivery, Maxim Food, and Maxim Cargo. Maxim also offers cheap fares start three kilometers on every service used by the community so that it can attract people's interest in using it, it is also supported by Maxim who continues to exist in various regions of Indonesia to enjoy the online transportation service. However, it is possible that there are still problems when users use the service, namely the accuracy of the lacking maps and the less variable payment method. So there needs to be optimization on navigation accuracy and payment flexibility in Maxim application.Therefore, through the MSIB Batch 4 Program of Certified Independent Studies on Product Management Fundamentals for Digital Product at Apiary Academy, The researchers applied the study to Maxim's application in the form of a Final Project supported by a qualitative descriptive research method through a survey and in dep depth interview to find out more details about the user's problems for navigation accuracy planning and flexibility payments can be maximally accepted by the public especially today's users. Navigation Accuracy,Payment Flexibility, Maxim, User Experience

Coastal areas have various potential resources, both physically, socio-economically and biologically. This situation places enormous physical and social pressure on coastal areas, increasing their vulnerability to various hazards such as storms, flood waves and tsunamis, sea level rise and land subsidence. The coastal area of ​​Semarang City is facing this threat. In a literature review conducted by researchers, apart from the imminent danger, there is also the potential for mangrove ecosystem resources around the Opak River estuary which can be used as a natural embankment to reduce the impact of coastal disasters. The aim of this research is; (1) mapping of existing mangrove ecosystems and their management; and (2) updating the Action Plan for Mangrove Ecosystem Management and updating community and local community perceptions of mangrove ecosystem services as a way to reduce the risk of coastal disasters. Obtain research materials using FGD techniques, in-depth interviews and secondary data documentation; Processing, analysis and presentation of data using qualitative research methods. Participatory mapping of the current condition of the mangrove ecosystem will be carried out to determine the level of public knowledge about the opportunities and problems of the mangrove ecosystem. The results of the participatory mapping are also used as material in focus group discussions that establish a therapeutic action plan with different options such as: B. Restoring damaged mangrove vegetation, developing ecosystem land, empowering communities to manage ecosystems, and using ecosystems as a means of transportation for ecotourism. and representative tourism. The process of developing and implementing an action plan for ecosystem management is a participatory management model which can then be developed with several other elements in research on coastal natural resource management as a means of disaster risk reduction.      

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.

By doing this research aims to examine the financial performance of the local government of Central Java Province. This analysis uses regional financial independence ratios, financial efficiency ratios, PAD effectiveness ratios, and growth ratios to assess financial performance. This study is included in the category of quantitative descriptive research. The data used comes from the Financial Report of the Central Java Provincial Government for the 2019-2022 budget period. Financial ratio analysis is the method used to perform this analysis. As shown by the research results, the financial performance of the Central Java Provincial Government is still far from optimal. Regional Original Revenue Management has proven successful, but regional finances are still inefficient. In addition, the level of regional independence is still low, as shown by the increase in central government assistance compared to the regional original income of Central Java Province.

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.

This Community Service activity was carried out in Sapelang Village, South Buko District with the topic "BUMDes Management and Institutional Assistance". The purpose of implementing this community service activity is to transfer knowledge and provide solutions to problems faced by Prosperous BUMDes. The implementation method used is mentoring which consists of providing material on BUMDes Management and BUMDes Management accompanied by practice and evaluation. The results of the practice and evaluation of BUMDes management participants have understood, so they know the main tasks and responsibilities of each based on a clear organizational structure and understand making standard operating procedures and BUMDes Management consisting of planning, organizing, implementing and supervising thanks to practice and answering questions correctly.  

Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

This journal discusses the problems and prospects associated with realizing a sustainable green economy in an effort to achieve long-term economic and environmental stability. Dependence on fossil energy, pollution and poor waste management are the problems. However, supportive public policies, green industry development, and technological advances for renewable energy open up opportunities. Renewable energy, sustainable transportation and waste management are areas that can generate long-term economic and environmental benefits. This research provides insights for stakeholders to implement green economic practices, which will generate long-term benefits such as better environmental quality, economic resilience, and community welfare. To achieve the goals of sustainable development and to build an eco-friendly and sustainable economy for future generations, all parties must work together.

Change is an unavoidable process in an organization. Organizational change is the process of moving from the present state to the future to improve the organization. An organization will always experience a change to anticipate and face challenges that will occur in the future. Organizational change can come from outside or from within the organization itself where the change is in the form of planned changes or structural changes that must be managed properly. Management in an organization is needed to help the change process so that the organization can improve its progress. The progress of the organization is very influential on the success or failure of an organization. Organizational change is not always well received because at every change there will inevitably be resistance. The existence of organizational change can be a threat of failure for an organization, therefore it is necessary to have good management so that an organization has progress.

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.

The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.    

This article contains information literacy related to fish health management. This writing was conducted by means of a literature study. This paper focuses on the ability of fishermen and fish cultivators to be able to find appropriate information related to fish health management and efforts to prevent fish disease. In this article, the conceptual meaning of information literacy and fish health management is carried out. Next, the discussion is carried out with the elaboration between the two concepts. The results of the discussion found that fish health management requires a process whereby understanding the right information, the right source of information, and comparing the information to be decided to take. Fish health management information literacy is important for fishermen and fish farmers. fishermen and fish cultivators can independently and accompanied find the information needed related to fish health management information and how to prevent disease in fish.

At this time, management has become one of the most important parts of daily life activities. Islam as a religion provides a deep ethical and moral framework, which can provide guidelines for the implementation of effective and fair management. According to George R. Terry, 1958 in his book Principles of Management (Organizing), Actuating (Implementation) and Controlling (Supervision). In achieving a goal, both in an organization and in a business, a management is needed which is carried out according to George R. Terry which is correlated based on an Islamic perspective with the aim of this research so that new values ​​emerge in managing and managing an organization or business so that it has a positive impact and efficiency in maintaining and running an organization or business based on an Islamic perspective. This research method uses qualitative research where this research is based on the literature of various literary books and scientific journals that strengthen the discussion of this research. The results of the research objective correlate with George R. Terry's model of leadership principles based on an Islamic perspective, with the hope of creating new values ​​in good leadership management based on Islamic Sharia, because in essence Islam brings people to the right path. follow the rules and stay away from the prohibitions of Allah SWT.

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS  supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means

Basically, a good organization needs good management to achieve its goals. To get the best management requires people who are able to work together in teams. Therefore, the organization and management must work well together, the use of existing resources and time can be carried out more precisely and regularly in accordance with the provisions given to achieve more effective and efficient results. The purpose of this research is to find out the organizational management in the Education Village of the Faculty of Social Sciences UNJ. The research methods used are interviews and observations. This study concludes that the efforts made to manage the organization are managing, controlling, communicating and utilizing all the resources contained in an organization. The organizational management carried out by the Education Village board is by forming several divisions that function to organize and structure the organization, identify the main tasks of each division, establish rules and responsibilities, and build an organizational culture.

Project management is the management used to plan, implement, and control, project activities and minimize risks related to project costs and time. This study aims to analyze project management in the TehGa business. The TehGa business is a business that sells tea bags mixed with premium quality dragon fruit peels. The methodology used by researchers in analyzing this business, namely descriptive qualitative research methods in the form of interviews, observation and quantitative. The results of this study, namely that the TehGa business is quite good at implementing 10 project management so that it helps expedite the flow of production in this business and directs the business on a more effective path in business.

Spinal pain in pregnancy is caused by hormonal, musculoskeletal, and stressful changes. Spinal pain in pregnancy if left untreated will have an impact on the quality of life and daily activities of pregnant women The management of spinal pain in pregnancy can include pharmacological and non-pharmacological. Non-pharmacological pain management is warm water therapy. Warm water therapy provides the effect of rirelaxation, vasodilation of blood vessels, removes metabolic waste that is no longer in use, and reduces muscle spasmsThe purpose of this study is to determine the effect of warm water therapy on reducing spinal pain in pregnant women at the Antang Health Center, Makassar City in 2022 This research is a quantitative study with a quasi-experimental design non-equivalent with one group pre-test post-test. The total population of 64 respondents with a sample of 30 respondents who met the inclusion criteria, the independent variable was warm water therapy and the dependent variable was the reduction of spinal pain in pregnant women. The results of the spinal pain scale study before warm water therapy were carried out on a moderate pain scale (4-6) there were 15 respondents with a percentage (50%). And after a warm compress was carried out, there were 18 respondents with a percentage (60%). The result of p value is 0.000 (<0.05), so Ha is accepted. There is an effect of providing warm water therapy on reducing spinal pain in pregnant women at the Rsu at the Antang Health Center, Makassar City in 2022The conclusion of this study is the effect of warm water therapy on reducing bone pain in pregnant women at the Antang Health Center, Makassar City in 2022. It is hoped that there will be further research on other non-pharmacological techniques against spinal pain in pregnancy.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.