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This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

The aim of this service is to provide training on preparing household financial reports for PKK women at the Pagerluyung Village Hall, Mojokerto Regency. Pagerluyung Village Hall is located on Jl Balai Desa, Gedeg District, Mojokerto Regency. At the Pagerluyung Village Hall there is a PKK Women's organization which is expected to empower women to participate in village development. In its implementation, PKK mothers often experience problems in making monthly and annual financial reports. Meanwhile, if you have to hand over the preparation of financial reports to outside parties, it requires quite a large amount of money, whereas the PKK Women's organization is not a profit-seeking organization, so it is felt to be very difficult. Therefore, this activity aims to transfer knowledge and techniques for making simple financial reports to PKK women so that Pagerluyung PKK women can be independent in making their financial reports. The method used is in the form of delivering material and implementing financial report preparation. Apart from that, the classical method will be used with a discussion/question and answer approach starting from the planning stage, the implementation stage and ending with the evaluation stage with the aim that the material can be well received by the PKK participants.

The NNC (Nouthetic Nature Community) method is a new method that comes from combining Nouthetic which consists of the elements of Confrontation, Concern, and Change as well as the addition of Nature and Community elements, the author named the NNC method. The author created this new method based on the needs of members of a local church who were experiencing feelings of disappointment. One of the elements of NNC is Community which has an impact on services to the community, distribution of food to people in need, this community is named Dapoer Berkat. Dapoer Berkat community activities aim to ensure that each member experiences recovery through counseling, worship, prayer as well as the loving service of distributing food to the surrounding community. Dapoer Berkat chose this community service place in Ciangsana village, West Java because it is close to the community and in Ciangsana village there are quite a lot of elderly people who still work as janitors, rubbish collectors, and online motorbike taxis. The love of Christ drives Dapoer. Thanks to carrying out this ministry, love is a real action that can be felt by everyone.

This study discusses the implementation of website-based application features in the Public Works and Spatial Planning Department which has brought significant changes in community services and information management related to infrastructure and regional planning. The process of developing application features involves careful planning, planning and design to ensure successful implementation. The results of the implementation of application features have increased the accessibility and transparency of information for the public and related parties. Collaboration and contribution from various parties is also the key to success in perfecting website development application features. This marks a major step in modernizing public services and increasing the efficiency and accessibility of information in this area. This study provides valuable insights for government agencies and researchers regarding the implementation of information technology in improving public services and administrative efficiency.

Financial management includes and effective practices in managing financial resources. Good financial management includes understanding financial goals, financial planning and budgeting to manage expenses and income. However, MSMEs still have low knowledge of managing financial. This service aims to distribute aid help assistance to street vendors so they can manage their finances efficiently and help determine financial goals.  Good financial management provides a strong foundation for achieving individual or family financial goals. The methods used are location surveys, socialization of financial management and evaluation. The impact from this devotion activity is to increase their understanding of how to effectively manage finances, including daily recording of expenses and income. Through this activity, MSME players' understanding and awareness of the importance of good financial management can be increased.

This research highlights the importance of online presence in enhancing customer accessibility for Micro, Small, and Medium Enterprises (MSMEs). Facebook and Instagram were chosen as primary platforms due to their extensive and diverse user bases. Through a proper digital promotion approach, MSME practitioners can harness the features and tools provided by both platforms. Effectively targeting audiences, presenting visually appealing content, and actively engaging with customers are integral parts of this digital promotion optimization. Furthermore, the research explores various key metrics that can be used to measure the success of digital campaigns, including engagement rates, reach, and conversions. By understanding the full potential and benefits of digital promotion through Facebook and Instagram, it is hoped that MSMEs can enhance the efficiency and effectiveness of their campaigns, achieving greater success in the competitive digital promotion landscape. This research provides practical insights for MSME practitioners seeking to optimize their presence and performance in the realm of digital promotion.

This study aims to analyze the influence of communication between leaders and employees on improving employee performance at PT Bams Proceed Mandiri Jakarta. The background of this study is the problem of high employee turnover and increasing customer complaints in the 2023–2024 period. This condition indicates an indication of weak internal communication which has an impact on decreasing work quality and customer satisfaction. The research method used is a quantitative approach with a total sampling technique, where the entire population of 55 employees is used as the research sample. Primary data was collected through a questionnaire, while data analysis was carried out using a simple linear regression test using SPSS version 27. The research instrument has been tested for validity and reliability, and tested through classical assumptions to ensure more accurate analysis results. The results show that interpersonal communication, especially vertical communication carried out by leaders through instructions, directions, providing feedback, and awards, has a positive and significant effect on employee performance. These findings demonstrate that the more effective communication between leaders and subordinates, the higher the quality of work, punctuality, and employee commitment to the company. The study's conclusions emphasize that effective communication is not only a tool for conveying information, but also an important strategy in building harmonious working relationships, motivating employees, and increasing productivity. Therefore, companies need to strengthen their internal communication systems as part of their human resource management strategy.

This study aims to analyze various sustainable food processing innovations that contribute to improving public health in Indonesia. The research was conducted through a literature review of 13 scientific articles published between 2015 and 2025 that discussed aspects of nutritional innovation, environmentally friendly processing technology, social empowerment, and food waste management. The analysis results indicate that the use of local food ingredients such as moringa leaves, snakehead fish, and soybeans plays a significant role in improving nutritional literacy, preventing stunting, and strengthening family food security. Meanwhile, the application of appropriate technologies such as oil draining machines, energy-efficient dryers, and waste processing into organic fertilizer contributes to production efficiency and reduced environmental impact. Furthermore, social innovation through the empowerment of MSMEs and women's groups can strengthen the local economy and foster environmental awareness. Thus, the synergy between nutritional, technological, and social innovations forms the basis for developing a healthy and sustainable food system to support the achievement of SDGs 2 and 3 in Indonesia.  

Critical thinking ability is one of the important competencies that students must possess in biology learning. This research aims to develop Problem-Based Learning (PBL) Student Worksheets to train students' critical thinking skills in Plant Anatomy courses. This research uses the Research and Development method with a simplified 4-D model consisting of three stages: Define, Design, and Develop. The research subjects were second-semester Biology Education Study Program students at Universitas Muhammadiyah Bengkulu. Research instruments included media and material expert validation sheets, as well as student response questionnaires. Validation was conducted by one media expert and one material expert, then tested on 5 students (limited trial) and 22 students (extensive trial). Validation results showed that the student worksheets received a "very valid" category with 86% from media experts and 88% from material experts. Practicality tests showed "very practical" results with 89% in limited trials and 91% in extensive trials. The developed student worksheets contained contextual problem scenarios, systematic PBL stages, and critical discussion questions that encourage students to analyze, evaluate, and conclude based on empirical data. This research concludes that PBL-based student worksheets are feasible to use as learning media to train students' critical thinking skills in Plant Anatomy courses.

This study aims to determine the effect of Problem Based Learning (PBL) and Inquiry learning models on students’critical thinking skills and cognitive learning outcomes on the topic of the human respiratory system. This research used a quasi-experimental design with a Non-Equivalent Pretest-Posttest Control Group Design. The research subjects were three eighth-grade classes at SMP Negeri 13 Lebong, consisting of two experimental classes taught using the PBL and Inquiry models and one control class using conventional methods. The research instruments included essay tests to measure critical thinking and multiple-choice tests to assess cognitive learning outcomes. Data were analyzed using ANOVA and LSD tests. The results showed significant differences among the three groups. The PBL model produced the highest improvement in both variables, followed by Inquiry, and lastly the control group. Therefore, PBL is proven to be the most Effective model inimproving students' critical thinking and cognitive learning outcomes in science education.

This research aims to describe the collaboration between teachers and parents in meeting the learning needs of students with speech delays at Karangan 1 State Kindergarten. It focuses on examining strategies applied to overcome learning barriers while identifying both supporting and inhibiting factors in the practice of inclusive education. The central concern is how interaction and cooperation between home and school create a consistent, responsive learning environment for children with special needs. Employing a qualitative descriptive approach with a case study design, the study was conducted for one trimester of the 2024/2025 academic year. Research participants included classroom teachers, parents of children with speech delays, and relevant documentation related to inclusive education policies. Data were collected through in-depth interviews, observations, and document studies, with interview guides and observation sheets as instruments. Validity was ensured through triangulation and member checking, while data analysis followed the Miles and Huberman model: reduction, display, and conclusion drawing. Findings reveal active teacher-parent collaboration characterized by regular communication, joint discussion of learning strategies, and parental involvement in school programs. Supporting factors include open communication, shared commitment, and policy support, while obstacles involve limited teacher training, insufficient learning media, and lack of access to speech therapy specialists. The study highlights the need for continuous inclusive training, adequate learning resources, and regular communication forums to optimize education for children with speech delays.

This study investigates the impact of Employee Engagement and Work-Life Balance on Job Satisfaction among employees at the Depok City Land Office. The research employed purposive sampling to select participants, and data were collected directly through questionnaires distributed to the respondents. All research instruments underwent rigorous validity and reliability testing, confirming that the items were appropriate for further statistical analysis. Using multiple linear regression analysis, the study found that both Employee Engagement and Work-Life Balance significantly and positively influence Job Satisfaction, both individually and collectively. The results suggest that employees who are highly engaged in their work and who successfully manage a balance between professional responsibilities and personal life tend to experience higher levels of job satisfaction. The coefficient of determination (R²) of 0.567 indicates that 56.7% of the variability in Job Satisfaction can be explained by these two independent variables, while the remaining variation is attributable to other factors not covered in this study. These findings provide empirical support for the importance of fostering Employee Engagement and creating a supportive work environment that promotes Work-Life Balance as effective strategies for enhancing overall employee satisfaction. Practically, this research offers valuable insights for organizational management, particularly in designing reward systems, implementing career development programs, and establishing policies that help employees balance their work and personal lives. By focusing on these strategies, organizations can sustainably improve employee productivity, commitment, and loyalty.

Hospitalization in preschool children often causes anxiety, which can disrupt the recovery process. If this anxiety is not addressed, it can worsen the child's condition, lengthen hospital stays, and cause negative psychological effects. Therefore, an effective intervention is needed to help children manage their anxiety. This study aims to examine the effect of puzzle play therapy on the anxiety levels of preschool children hospitalized at Meuraxa Hospital, Banda Aceh. The research used a one group pre-test post-test design with 15 selected samples based on specific criteria. The instrument used was an observation sheet filled out three times to assess the children's anxiety before and after the intervention. The data were analyzed using a Paired T-test to compare anxiety levels before and after the therapy. The results showed a significant reduction in anxiety after the children participated in puzzle play therapy, with a p-value = 0.000 (p < 0.05). In conclusion, puzzle play therapy can effectively reduce anxiety in preschool children during hospitalization and can be implemented as a routine nursing intervention with support from healthcare professionals and families.

Fine motor skills are the abilities to control small muscles for successful skill performance.  Developing fine motor skills in children is crucial to prepare them for writing upon entering formal education (elementary school). This research aimed to analyze the influence of beading body part pictures on the fine motor skill development of 5-6-year-old children at RA Mawar Ar-Rahman. This study employed a pre-experimental design with a one-group pre-test post-test approach. The population consisted of 38 respondents, with all 38 included in the study using total sampling. The intervention was implemented over four sessions, three days apart, using the Denver Developmental Screening Test II (DDST II), observation sheets, Standard Operating Procedures (SOP), and beading modules as instruments. Data were analyzed using the Wilcoxon test. The results showed that before the beading activity, almost half of the respondents (17 respondents, 44.7%) showed developing fine motor skills. After the beading activity, a significantly larger number of respondents (23 respondents, 60.5%) showed very good development. This indicates a significant influence of beading body part pictures on the fine motor skill development of 56-year-old children at RA Mawar Ar-Rahman (p-value 0.001 < α = 0.05). Playing stringing games can develop fine motor skills and optimize children’s development. It looks enjoyable for the children, increases their knowledge, and also encourages them to communicate with one another.

The development of digital media and innovative learning models in Junior High School Science education reflects a sustained commitment to meeting the demands of 21st-century skills and improving the quality of science instruction. A comprehensive literature review (2019–2024) reveals the dominance of the Research and Development (R&D) approach, which consistently yields highly valid, practical, and effective digital resources, such as Augmented Reality (AR), Android-based applications, and interactive educational games. These digital tools are synergistically integrated with modern instructional models, including Problem-Based Learning (PBL), Inquiry-Based Learning (IBL), and Predict-Observe-Explain (POE), which are proven effective in increasing student engagement, enhancing cognitive outcomes, and honing essential competencies such as Science Process Skills (SPS) and Higher-Order Thinking Skills (HOTS). Ultimately, this integration contributes significantly to overcoming learning difficulties in complex and abstract Science topics (e.g., the human digestive system) while also effectively addressing contemporary educational challenges, fostering meaningful learning experiences, and supporting long-term academic success for students.

The internship program is designed to introduce students to the practical application of the theories and knowledge they have acquired during their studies in a real work environment. This activity was conducted at SMP Swasta Galih Agung, an educational institution under the Darularafah Raya Islamic Boarding School Foundation, which aims to develop pious, skilled, and technologically literate students with strong physical and intellectual abilities. At the beginning of the odd semester of the 2023–2024 academic year, the number of female students enrolled was 470, but by the end of the semester, it had decreased to 455, representing a 0.96% decline. The purpose of this study is to perform a ranking analysis for selecting the best teacher based on expertise and teaching performance. The research employs the SMARTER (Simple Multi-Attribute Rating Technique Exploiting Ranks) method, combined with ROC (Rank Order Centroid) weighting and sensitivity analysis to measure the accuracy of ranking results. The findings show that the teacher with code T10 achieved the highest score of 0.521, followed by T7, T1, T2, T5, T11, T12, T8, T4, T9, T6, and T3, with the lowest score being 0.310. The lowest sensitivity value of 0 indicates the most optimal weighting result. The decision support system designed using questionnaires and Excel simplifies data input and assists the principal in making objective and efficient decisions.

The study used a pseudo-experimental design with a posttest-only control group design pattern. The population included the entire class VII, and the sample was randomly selected of two equivalent parallel classes, totaling 22 students each. The experimental class received the discovery learning treatment, while the control class used conventional methods. The research instrument is in the form of learning outcome tests in the form of objectives and essays that have been tested for validity and reliability. Data were analyzed through normality test, homogeneity test, and t-test of two independent samples at a significance level of 0.05. The results showed significant differences between the two groups. The average posttest score of the experimental class was 80.68 higher than the control class of 72.72. The analysis of the t-test yielded a t_hitung value of 2.74 greater than t_tabel 2.01, which means that the null hypothesis was rejected. The frequency distribution in the experimental class also showed a concentration of scores in the high category, while the control class was more dominant in the medium category. These findings confirm that discovery learning not only improves cognitive learning outcomes, but also encourages students' active engagement, motivation, and critical thinking skills. This study concludes that the implementation of discovery learning is effective in improving science learning outcomes in the classification of living things. Implicitly, teachers are advised to integrate this approach as an alternative to student-centered science learning strategies.

Citizenship rights are a fundamental foundation for ensuring the fulfillment of basic rights, including the right to consumer protection. In the context of globalization and the development of the digital economy, the potential for violations of consumer rights is increasing, thereby requiring the state to strengthen its responsibilities. This study aims to analyze the relationship between citizenship rights and the state’s obligations in guaranteeing consumer protection from the perspective of positive law and policy practices in Indonesia. The research method employed is a normative approach with juridical analysis of legislation, court decisions, and legal doctrines, complemented by a comparative study of international regulations. The findings reveal that consumer protection cannot be separated from the state’s recognition of universal citizenship rights. The state plays a role as regulator, facilitator, and supervisor to ensure the fulfillment of consumer rights to safety, comfort, and fairness in transactions. However, gaps were identified between legal norms and implementation, particularly in digital market oversight and the protection of vulnerable consumers. The study concludes that consumer protection is a concrete manifestation of the state’s responsibility for citizenship rights, requiring regulatory strengthening, effective supervisory institutions, and synergy among the state, business actors, and society.

This article discusses the practice of Civic Education through the implementation of Project Citizen in civic education in Indonesia. Taken from 15 scientific journals from 2019-2024, this study aims to explore students' understanding of active citizenship With a qualitative approach and literature review method, the application of interactive learning methods, challenges in implementation, and the positive impact produced by Project Citizen. The results of the study show that Project Citizen significantly improves students' understanding of the rights and obligations as citizens and their involvement in social issues in the community. Students involved in this project not only learn the theory, but are also able to apply it in practice, thus becoming active agents of change. However, the study also identified a number of challenges, such as lack of support from schools and limited teacher competence, that could hinder the effectiveness of project implementation. Positive impacts seen include increased student civic engagement and a sense of responsibility for the surrounding environment. Therefore, this article recommends increased support from schools, training for teachers, and collaboration between schools, parents, and communities as strategic steps to optimize the implementation of Project Citizen and improve the quality of civic education in Indonesia.

The digitalization of learning media in the world of education is increasingly visible. The aim of this research is to analyze the strengthening of Citizenship Education learning through learning media. This research uses a qualitative research method with a literature study approach. Citizenship education is an important thing to study in order to understand how citizens carry out their roles, rights and responsibilities for the country. There are various studies that have proven the effectiveness of several learning media for PPKn, including Powtoon, Anchor Podcast, Android Applications, and Roleplay.