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. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.    

The purpose of this research is to determine the influence of corporate social responsibility and enterprise risk management on company value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used was 4 years, namely the 2017-2020 period. The population of this research includes all companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The research results show that corporate social responsibility, enterprise risk management influence company value.

Puskesmas Banyuanyar is a health facility located in Banjarsari District which has dua target areas, namely Banyuanyar Village and Sumber Village. With the boundaries of the Banyuanyar Puskesmas target area, in the north it is bordered by the working area of Boyolali Regency, in the south it is bordered by the working area of the Manahan Health Center, in the east it is bordered by the working area of the Gambirsari Health Center, and in the west it is bordered by the working area of Karanganyar Regency. Based on data from visits to the Banyuanyar Health Center physiotherapy poly, the incidence of Low Back Pain cases is found annually as many as 122 cases from 468 physiotherapy cases, this is caused by age, injury, and work factors. Pain is the main complaint that is often felt by patients in the condition of low back pain. The purpose of this program is to provide education and understanding on how to maintain low back health, prevention of low back pain and exercises that can be done at home. The method used is by providing counseling in the form of health promotion about low back pain and using leaflets as a medium of counseling, targeting the community who attend the Seruni RW 08 Sumber Elderly Posyandu. The author uses pre test and post test to determine the level of understanding of the people present. The results of the questionnaire showed an increase in participants' understanding as seen from the average pre-test score of 1.52, while the post test score obtained an average value of 8.43. This means that there is an increase in understanding of 6.91 from the average score of the questionnaire filled out by the community who attended the Seruni RW 08 Sumber Elderly Posyandu.

One of changes that occur in puerperal ( post- partum is involution . uterus Involution or uterine contraction is a process uterus back into shape before pregnant . Uterine involution can also be regarded as the return of the uterus to its original state or condition before becoming pregnant. There are several factors that affect uterine involution including postpartum gymnastics. early mobility for maternal mothers, Early breastfeeding initiation, nutrition status, psychological age and parity factors. Early initiation of breastfeeding ( Inisiasi Menyusui dini or IMD ) is a breastfeeding process immediately after birth for 1 h. The purpose of research is to study influence of implementation early breastfeeding initiation ( IMD ) on the maternal uterine involution in BPS flora. This type of research is the study cohort analytic design Prospektive. Population and sample in this research is maternal in BPS flora in 2013 with techniques samples is concecutive sampling . The variables studied in this research is dependent and independent variables ,dependent variable studied were uterine involution while independent variables were early breastfeeding initiation (IMD). Quantitative data analysis include univariable and bivariate analysis with using t test. The results showed that average Height of uteri Fundus on day 6 postpartum that give Early Breastfeeding initiation ( IMD ) is 10,54 cm with standard deviation of 1.103 cm while Height of Fundus uteri in mother don;t give IMD is 13.33 with standard deviation 1,129 . based on statistical tests found an average difference both of them is p value of 0.000 with 95 % CI 2.143 to 3.440. There is a significant fundus height difference between mother that give IMD and who does not in BPS Flora . Health workers, particularly midwife are expected to be able to perform delivery assistance with IMD.

The implementation of pancasila education learning in the independent curriculum is very important for teachers and students, because it has pancasila values and must be instilled in teachers and students. The importance of this research is that there are important things that must be considered in this research, namely in order to achieve the expected educational goals, quality and effective learning is needed. So what must be pursued by educators is to use the curriculum which is a key in the implementation of education. The purpose of this study is to find out school policies related to the implementation of pancasila education learning in the independent curriculum at SMP Kertanegara Malang, find out how the implementation of pancasila education learning in SMP Kertanegara Malang.  and teachers in the implementation of pancasila education learning at SMP Kertanegara Malang. This research method uses qualitative, descriptive. With finished data What is used is observation, interviews and documentation, data analysis techniques use triangulation to obtain the validity of the data. Data analysis used in the study is Reduction, Display and Verification. Based on the results of this study, it shows that: (1) teachers in pancasila education subjects at SMP Kertanegara Malang have implemented an independent curriculum in the 2022/2023 school year. (2) Learning resources are not only limited to guidelines determined by the center, but learning resources can be obtained from anywhere, as long as their nature is positive and supports the cognitive realm of students. Based on the conclusion that the implementation of pancasila education learning in the independent curriculum at SMP Kertanegara Malang, is marked by the implementation of a learning process in which teachers become facilitators and mediators as well as motivators for students so that they are enthusiastic about learning in the independent curriculum.

Background Maternal Mortality Rate (MMR) is the main indicator for assessing the success of maternal health programs because of its sensitivity to improving health services, both in terms of accessibility and quality. Acceleration in reducing MMR can be achieved by improving health services for pregnant women in prenatal yoga classes which have the benefit of improving maternal health, both physical, mental and emotional. The aim of this research is to determine the relationship between maternal age, maternal employment and husband's support on maternal participation in prenatal yoga classes. Methode This research method is quantitative research with a cross sectional approach. The subjects were 42 primigravida. The sampling used was consecutive sampling. Data were collected using a questionnaire list, then the data was processed using the Chi Square test. Result The results of the bivariate test using the chi square test showed that there was a significant relationship between husband's support (p value = 0.009), there was no significant relationship between mother's age (p value = 0.559) and mother's employment (p value = 0.525) with the participation of primigravida pregnant women in taking prenatal yoga classes. Conclussion Husband's support is associated with mother's participation in prenatal yoga classes.    

Education is a process of changing a person's behavior through knowledge and life experience that makes him more mature in thought and attitude. Character education is a very important component in building optimal national character. Character building will be effective if done from an early age. Character education is a process of applying moral and religious values to children through science, applying these values to oneself, family, fellow friends, educators and the surrounding environment and God Almighty. In children's character education at home on social behavior at school This research was conducted in an effort to reveal the role of parents in educating children's character whether they have a major contribution in influencing children's social behavior, especially towards children's social behavior in the form of imitation which is the beginning of children's social behavior, children's social behavior towards peers and children's social behavior towards adults around the child. The research method used is the literature study method where the researcher becomes the main instrument in analyzing the books being studied. the importance of the role of parents in instilling discipline in children from an early age so that they are able to develop children's social behavior and the role of the teacher is not only as an educator, but also as an educator of character, morals and culture for students so that a better school atmosphere is created and improves behavior and attitudes between children and each other.  

The following research aims to provide information about marketing strategies consisting of product, price, place, whether promotions have been implemented. What we know so far is that every consumer has differences and reasons for consuming goods and services. From this statement, the company thinks about how to meet customer needs and desires, which then produces something that can provide awareness and a sense of interest to customers so they want to use or buy the services and products in question. The research method used is to use the description method, which is a type of research method that seeks to describe and clarify objects according to what they are. The results of this research explain that the implementation of marketing in CV. Antique Production has a strong influence on whether or not this business can develop and progress, still existing today, all of this can be seen from the efforts within the company itself. With the application of Islamic values ​​in the journey to build a business that is initiated and not without a daily leader and good teamwork at work. In Islamic economics, marketing or promotion is also applied to offer, inform and sell products or services on the market. By marketing or promoting, people will know about the existence of products and services.  

Child development can be assessed from several indicators such as language, and social behavior. Nutritional status and mother's knowledge are supporting factors for children's language development. This study aims to identify the correlation between children's nutritional status and mother's knowledge about language stimulation with children's language development in Aisyiyah Bustanul Athfal VI Kindergarten, Kediri City. Using quantitative method with cross-sectional approach, this research was conducted in July 2023. The sample was selected by purposive sampling. Data collection techniques using questionnaires and Denver II instruments. Data analysis used Spearman's rho test and linear regression tests. We found that there was a significant relationship between mother's knowledge and children's language development (p=0.000) and there was no significant relationship between children's nutritional status and children's language development (p=0.332). The multivariate analysis showed that there was a significant relationship between both independent variables with children's language development (significant value F = 0.000). The conclusion obtained is that there is a simultaneously significant relationship between children's nutritional status and mother's knowledge with children's language development.

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value

This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.    

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.

The large number of institutions in the English village of Pare means that The Benefit English Course institution must market its English language course institution services well. Promotion via Instagram social media can develop business and have an attractive influence on prospective new students. Decisions regarding prices will also determine the success of the course institution. Not only that, Word of Mouth also plays a big role in forming an effective marketing communication strategy for The Benefit English Course institution. The purpose of this research is to determine whether there is an influence that Social Media Instagram (X1), Price Perception (X2), and Word of Mouth (X3) have on students' decisions to choose The Benefit English Course (Y) course institution simultaneously. This research method used was quantitative using a sample of 139 students at The Benefit English Course during February - July 2022. The data was analyzed using a multiple regression analysis test with the equation Y = 3.683 + 0.230 X1 + 0.355 X2 + 0.301 Social Media Instagram (X1), Price Perception (X2), and Word Of Mouth (X3) have a positive relationship with purchasing decisions (Y). The results of the t test and F test also show that the significance value of the Social Media Instagram (X1), Price Perception (X2) and Word of Mouth (X3) variables is smaller than 0.050 and the R square value is 0.924 so it can be concluded that the Social Media Instagram variable ( X1), Price Perception (X2) and Word of Mouth (X3) have a significant influence on the Purchasing Decision (Y) Students of the Benefit English Course Course Institution and have an influence of 70.7%.    

The research was motivated by post-stay guest complaints regarding the decision to stay and one of the factors, namely brand image hotel. This research was conducted with the aim of exploring how far brand image can influence the decisions of guests who choose to stay at Four Points by Sheraton Batam. This research is quantitative and uses a causal associative method. The population that is the focus of the research is guests who have had the experience of staying at the Four Points by Sheraton brand. In this research, samples were taken from 98 respondents using the purposive sampling method. Our research instrument is a questionnaire designed with a Likert scale. The data obtained will be analyzed using SPSS version 26.00 software, and the results of the analysis will be presented in tabular form. Research results included brand image (X) at Four Points by Sheraton Batam in the good category with a percentage of 35.7%. Guest Decision to Stay (Y) at Four Points by Sheraton Batam in the good category 43.9%. Simple regression test with T test on variables brand image influences the guest's decision variables to stay at Four Points by Sheraton Batam. Variable F value brand image (X) has a simultaneous impact on the guest's decision to stay (Y) at Four Points by Sheraton Batam. Adj Value R square 0.796 means variabel brand Image 79.6% influence on guests' decision to stay at Four Points by Sheraton Batam and 20.4% impact from different variables.

This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.

The community's participation in various health development efforts can be seen, among other things, from Community Resource Health Efforts (UKBM) which are growing rapidly in the form of (Posyandu), (POD) and Health Funds. This study aims to determine the relationship between the role of cadres and the completeness of basic immunizations for babies aged 9 - 12 months at the Posyandu in Wakasihu Village. This type of research is non-experimental quantitative research with an analytical survey method, a cross sectional study approach. This research was conducted in Wakasihu village. A sample of 87 mothers of babies was taken using a total sampling technique. The research instruments were questionnaires and observation sheets, and the research results were analyzed using the chi-squer test. Most of the cadres' role in providing services is not good, namely 31 people (35.6%), most of the basic immunization requirements for babies aged 9 - 12 months at posyandu have not received complete immunization, 29 people (33.3%). The chisquere test results were obtained with a p value of 0.048. This means that H0 is rejected and Ha is accepted where there is a relationship between the role of cadres and the completeness of basic immunization for babies aged 9 - 12 months at the posyandu in Wakasihu Village. From the results obtained, the majority of mothers who have babies in Wakasihu village do not want to take their children to the posyandu because according to them the role of cadres is lacking, so for future researchers, please look again at the role of cadres during the posyandu.

Toast is a common and popular food all over the world. Toast is generally made from slices of bread that are toasted until golden brown on the outside and soft on the inside. The basic bread used varies, from white bread to whole wheat bread, and can be cut in various shapes. The toasting process is a key stage in making toast, where the pieces of bread are toasted until they reach the desired doneness. Fillings are an important element in toast, with various options such as butter, jam, cheese, chocolate and nuts. Bread ingredients such as bread, butter, canned milk, etc. are a problem. If one of these ingredients is not met then production in the bakery business will be hampered. Therefore, to find out what variables hinder optimal value in the bakery business, mathematical modeling can be created using the simplex linear method program.

This study examined the effectsl of workload, stress, job appraisal, professionalism, and skills on employee performance among workers at PT Paragon Technology and Innovation. Using the Yamane formula and purposive sampling methods, a total of 75 individuals were found. Workload lhas a strongl favorable impact lon employee performancel, citing SPSS data. lWork stress has al considerable beneficial impact on employee performance, as demonstrated by the computed lt value ofl 3.901 lwith la significance value ofl 0.001 <0.05.l This suggests that lH1 is acceptedl. The calculated t lvalue ofl 3.361 indicates that H2 is rejected. H3 is approved since lthe regression coefficient value of 3.383 (positive)l and the lsignificance value of 0.001l<0.05 show that work appraisals significantly improve employee performance. H4 is rejected, according to lthe regression coefficient value ofl 1.348 l(positive)l and lthe significance value ofl 0.182 > 0.05. The computed F value of 21.812, lwith a significance valuel of 0.000 > 0.05, indicates that lH4 is acceptedl; work evaluation, lprofessionalism, andl talents all positively impact employee performance at the same time. This demonstrates that skills significantly improve worker performance. At 3.343, the regression coefficient is positive and has a significance level lof 0.001 < 0.05l.    

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

The aim of this research is to determine the effect of the picture and picture learning method to increase student learning activity in thematic learning. The research method used is an experimental research method, based on this type of research data in the form of quantitative research. The data collection techniques used by researchers are tests (pretest and posttest), observation and documentation. The population of this study was taken from class III at SD Negeri 0507 Pasar Latong and the sample in this study was taken from all 33 class III students. From the results of the "t" test, namely Tcount > Ttable, Ho is rejected and Ha is accepted.Based on the calculation results, it shows that the posttest average > pretest average, namely: 63.5 > 85.75. The results of hypothesis testing using the t test show that the value of T = 4.018, with a level of α = 0.05 with degrees of freedom (df) 33-1 = 32, the results obtained are T table = 1.697. The calculation results obtained Tcount > Ttable or 4.018 > 1.697, in accordance with the basic provisions for decision making that Ha is accepted and Ho is rejected, meaning that there is a significant influence of the picture and picture Learning method to increase students' active learning in class III thematic learning at SD Negeri 0507 Pasar Latong.