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This research aims to obtain empirical evidence about influence earnings management and financial performance on company value listed on the Indonesian Stock Exchange (BEI) in the 2019-2023 period. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of IBM SPSS 25 program. The independent variables in this research are earnings management and financial performance. And, the dependent variable in this research is company value. Using the purposive sampling method as a sampling technique sample, so that a population of 80 companies is obtained. In this research,24 non-financial state-owned companies were used as samples. For know the magnitude of the influence of earnings management and financial performance used regression analysis, correlation analysis F test and t test and coefficient analysis determination. The results of this study indicate that the variables are variable Earnings management does not have a significant effect on company value. meanwhile, financial performance significant positive effect on company value.

This research aims to analyze the branding strategy through the Public Relations (PR) approach implemented by Janji Jiwa in increasing brand awareness in the local Indonesian coffee market. PR strategies have an important role in strengthening brand identity, creating emotional connections with audiences, and building customer loyalty. This research method uses a descriptive qualitative approach by collecting data through literature studies, interviews, and analysis of social media and the Janji Jiwa PR campaign. The research results show that Janji Jiwa utilizes consistent brand communication, strategic collaboration with influencers and communities, as well as creative campaigns based on authentic stories to create consumer engagement. Additionally, the integration of digital and offline activities, such as product launches, interactive content, and community events, successfully increases brand visibility and appeal. Continuous monitoring and evaluation of market trends and the effectiveness of PR campaigns is also key to the success of this branding strategy. This research provides practical insights for business people in developing PR strategies to build brand awareness in competitive industries.  

This research analyzes the professionalism of secretaries in PT Bulog by examining their attitudes, skills, and competencies in fulfilling their roles. It explores how corporate culture influences secretarial professionalism, strategies for addressing workplace challenges, and the impact of ethical practices and personal values on work quality. Data was collected qualitatively through interviews, observations, and documentation. Results reveal that professionalism encompasses effective communication, time management, technological adeptness, and ethical conduct. Additionally, corporate culture significantly shapes secretaries' work attitudes and behaviors. To address challenges, secretaries adopt strategies like continuous learning and adaptability. This research highlights the importance of corporate culture, ethics, and ongoing skill enhancement in maintaining high standards of professionalism.

Islamic finance is a financial system based on sharia principles, such as the prohibition of usury, gharar, and maysir, which emphasizes justice, financial inclusion, and sustainability. This study aims to analyze the role of Islamic finance in the revitalization of developing countries' economies, focusing on instruments such as sukuk, zakat, waqf, and microfinance. Through the literature study method, this study shows that Islamic finance is able to support infrastructure development, community empowerment, and reduction of social inequality. This study analyzes the role of Islamic finance in the revitalization of developing countries' economies through instruments such as sukuk, zakat, waqf, and microfinance. The results of the study show that Islamic finance is effective in supporting infrastructure development, community empowerment, and reduction of social inequality in countries such as Indonesia, Malaysia, and Pakistan. However, its implementation still faces challenges, such as low Islamic financial literacy and limited regulations. The conclusion of the study confirms that Islamic finance has the potential to drive inclusive and sustainable economic growth if supported by increased literacy, regulatory harmonization, and expanded access to Islamic financial products.

This study explores the impact of digital technology on state defense awareness among students of Universitas Pembangunan Nasional “Veteran” East Java. Through a quantitative survey involving 29 respondents, it was found that 62.1% of respondents consider state defense awareness very important, and 86.2% agree that digital technology makes it easier to access information related to state defense. However, 10.3% of respondents felt that technology has no significant effect on state defense awareness. These findings show that while digital technology has the potential to increase state defense awareness, challenges such as disinformation and low interest in state defense content still exist. This research recommends improving digital literacy and engaging campaigns to raise awareness among university students.

Legal protection is an effort made by the government to protect its citizens in accordance with legal regulations that aim to realize justice, legal certainty, and benefits. The application of law is a system that aims to regulate and protect every action or behavior that occurs within the scope of society with various norms and sanctions that are binding and coercive in order to prevent problems from occurring. Every person who commits a crime will certainly be held accountable in the form of sanctions for the violations committed. In this writing process, the normative legal research method or normative juridical method is used using a statutory approach, a conceptual approach, and a comparative approach. A crime in general can also be caused by actions or deeds that are not directly carried out with an element of intent in the form of protection or self-defense. Accountability for criminal acts on the basis of self-defense in this case can be justified as long as it meets the requirements and limitations according to legal provisions. Thus, self-defense efforts in the criminal act process cannot be punished if they meet the elements of self-protection because there is no way out, meet the unlawful nature, for the benefit of oneself, others and public order issues, and do not go against the norms that live in society.

In the current era, translation plays a crucial role in developing knowledge and technology across various fields. The essence of translation is to convey messages, ideas, thoughts, and emotions from the source language to the target language. This research provides benefits from both theoretical and practical perspectives. Theoretically, this research is expected to enhance knowledge and understanding in translation from Arabic to Indonesian. The qualitative research method used in this study involves collecting and analyzing descriptive data in the form of observable words and behaviours. This study successfully interprets natural linguistic phenomena by utilizing listening, note-taking, and observing the transcripts of Khalid Nahdi's YouTube videos. Based on the analysis of 20 automatic subtitles in the YouTube video "Ziyarati li madinati al-‘arabi fi indunisi" on the channel "Indo4Arab Khalid Nahdi," the translations were found to be inaccurate, unacceptable, and moderately readable. Many untranslated words, inappropriate word choices, and incorrect use of Indonesian affixes cause this issue. The conclusion from the analysis of the automatic translation of the YouTube video "Ziyarati li madinati al-‘arabi fi indunisi" on the channel "Indo4Arab Khalid Nahdi" shows inaccuracies, unacceptability, and moderate readability. The translation requires improvements in word choice and the use of affixes.

The web-based land transportation management system is a modern solution for managing transportation operations by utilizing web technology to facilitate monitoring, scheduling, and optimization of fleet usage. This study aims to analyze the strengths, weaknesses, opportunities, and threats in the implementation of a web-based land transportation management system using SWOT analysis. The results of this study are expected to serve as a guide for companies or transportation management agencies in designing and developing efficient and effective systems. Although there are several challenges, such as dependency on stable internet infrastructure and relatively high implementation costs, the potential benefits, such as increased operational efficiency, cost reduction, and improved customer service quality, make this system highly relevant and have strong prospects for application in the land transportation industry.

Harapan Baru is a crab procurement business that serves as a critical link between fishermen and pond farmers. Crabs, as the primary commodity, are subject to significant price fluctuations and quality variations. This study aims to evaluate the economic viability of Harapan Baru's operations by analyzing costs, revenue, and profitability. Employing a critical incident technique, the research found that the First-In-First-Out (FIFO) inventory management method and Economic Order Quantity (EOQ) model significantly enhance operational efficiency. By ensuring timely inventory turnover and optimizing order quantities, these methods mitigate risks associated with demand variability, climate change, and operational challenges. Moreover, the study underscores the essential role of mangrove ecosystems in sustaining crab populations and the economic benefits derived from this natural resource. The integration of technology and SWOT analysis highlights the potential for Harapan Baru to enhance its competitive advantage and contribute to the long-term sustainability of the fisheries industry.

In order to identify the elements that motivate young people to manage their finances, this study will examine a number of connected topics, including financial knowledge, financial attitudes, income, and religiosity. Primary data, which are questionnaires that are processed using SPSS 25, and secondary data that provide support are the sources of the study data. The findings demonstrated that financial knowledge and religiosity had an effect and were significant on financial management behavior, while financial attitudes and income did not affect financial management behavior.

This research focuses on the implementation of student management that has been applied through extracurricular activities. The research was conducted using several research instruments, such as observation, interviews, distribution of questionnaires and documentation. The purpose of this research is to determine the effectiveness of extracurricular activities in improving non-academic achievements, especially since many students are currently less interested in participating in extracurricular activities. The subjects of the research included the principal, extracurricular activity supervisors, and students from grades V, V, and VI, with 15 students selected from each grade. The research was conducted at SDN Jaddih over a period of approximately 1 month. From the research, it was found that there is an effectiveness of extracurricular activities at SDN Jaddih 5 in improving non-academic achievements. SDN Jaddih 5 successfully became the overall champion in the scouting competition. In addition, students benefit from the existence of these extracurricular activities.

The rapid advancement of technology has led to an increasing demand for electrical energy. One of the efforts to meet this demand is the development of micro-capacity power generation systems utilizing heat energy. Heat energy can be harnessed using thermoelectric elements. This study aims to design and develop a portable power generation system that utilizes solar heat as an energy source. The prototype uses six TEC 1-12706 thermoelectric modules to generate electricity designed specifically to recharge devices such as phones, power banks, and flashlights. Solar heat is concentrated on the thermoelectric modules using Fresnel lenses, while heatsinks are employed for cooling. The thermoelectric modules are connected in series to produce sufficient voltage, which is then boosted by a boost converter. The generated electrical energy is stored in a battery to ensure voltage stability despite temperature fluctuations. This device can also operate at night due to the energy stored in the battery. Test results show that the average output voltage without load ranges from 9.49V to 9.56V, with an average temperature of 45.2°C at the thermoelectric modules. In load tests, the device successfully charged a Pixel 5 phone (5000 mAh battery) from 4% to 70% in 95 minutes. These results demonstrate the potential of this system as a reliable and environmentally friendly portable energy solution.

The tourism sector in Indonesia is growing rapidly thanks to the abundant natural, social, cultural and regional potential. One educational tourist attraction that is currently developing is Arjuna Farm in Tasikmalaya City, which offers the concept of integrating the agricultural and fisheries sectors with the application of IoT (Internet of Things) technology. This research aims to analyze the application of IoT technology to support hydroponic production management at Arjuna Farm, especially in increasing the effectiveness, efficiency and quality of agricultural products. The research used a case study approach with a qualitative descriptive method, involving direct observation, in-depth interviews with the main managers (Mr. Andi and Mrs. Selvi), as well as analysis of secondary data from various literary sources. The research location was chosen by purposive sampling, located at Jalan Situ Cibereum, Tamanjaya, Tamansari, Tasikmalaya City, during November 2024. The research results show that POAC (Planning, Organizing, Actuating and Controlling) based management is implemented well, supported by IoT systems such as automatic watering, drip irrigation. This technology enables efficient and real-time production management, thereby maintaining the quality and sustainability of harvests, as well as increasing the attractiveness of Arjuna Farm as an educational tourist attraction based on modern technology.

Early Childhood Education (PAUD) and Non-Formal Education (PNF) play a crucial role in human resource development, particularly during the early stages of individual growth. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are key components in ensuring sustainable educational quality. SPMI focuses on self-evaluation by institutions to meet the National Education Standards, while SPME involves external parties for evaluation and accreditation. This study employs a literature review approach to assess the concepts and implementation of SPMI and SPME, as well as their impact on improving education quality in the PAUD/PNF sector. Findings indicate that the combination of these two systems can systematically, strategically, and sustainably enhance educational quality, although challenges such as inadequate facilities and irrelevant educator standards still need to be addressed. These quality assurance systems are vital in delivering high-quality education that supports children’s optimal development.

MIPA education (Mathematics and Natural Sciences) plays a strategic role in developing excellent human resources in the modern era. However, the disparity in access to and the quality of MIPA education in Indonesia remains a significant challenge, particularly in remote areas. This article aims to identify the factors contributing to the gap in MIPA education, analyze its impact on learning quality, and propose solutions to address the issue. The main causes of this disparity include inadequate infrastructure, uneven distribution of teachers, and technological and socio-economic barriers. The consequences range from low student interest in science and technology to inequality in educational quality across regions. This article recommends strengthening policies for equitable education, enhancing remote learning technologies, and fostering cross-sector collaboration to create inclusive and sustainable MIPA education.

Effective marketing planning is the key to success for companies, especially in the increasingly competitive automotive industry. This research aims to analyze the planning and marketing process carried out by Mitsubishi Xpander. The method used is a literature review, which involves analyzing various reference sources related to marketing and business strategy. The findings show that Mitsubishi Xpander has successfully implemented a planned marketing strategy, including product adjustments, competitive prices and effective promotions. Additionally, in-depth market analysis helps companies in understanding consumer preferences and identifying opportunities in the market. The implications of this research highlight the importance of implementing marketing strategies that are adaptive and responsive to changing consumer trends to increase competitiveness and business sustainability. The results of this research can provide insight for other companies in formulating more effective and efficient marketing strategies.

This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

Health checks in the market are an effort to determine the condition of a clean, safe, comfortable and healthy market environment. An unhealthy market will increase the density of flies which will have an impact on the transmission of fly-based diseases in the market. The purpose of this study was to determine the description of the health conditions of the market environment and the density of flies in the Traditional Markets of Kupang City. The type and design of the research used was descriptive research with a survey method. This research was conducted at the Traditional Markets of Kupang City in September-October 2024. The population in this study was the Traditional Markets in Kupang City. The samples in this study were Oebobo Market, Kasih Naikoten Market and Oeba Market. Data analysis was conducted descriptively, The results of the study showed that from 124 assessment variables obtained a total score of yes for Oebobo Market of 58 (46.77%), a total score of yes for Kasih Naikoten Market of 50 (40.32%) and a total score of yes for Oeba Market 44 (35.48%) with the third category of markets not meeting the requirements of a healthy market and the results of measuring the level of fly density at the Kupang City Traditional Market with each Market 3 points determined namely Meat Stall, Raw Fish Stall and Trash bin at Oebobo Market obtained an average fly density of 6 tails/blockgrill, at Kasih Naikoten Market the average fly density was 10 tails/blockgrill and at Oeba Market the average fly density was 9 tails/blockgrill with a high fly density category. Therefore, cooperation is needed between the government and the local community to maintain each other and create a healthy and clean market environment to avoid disease.

The Mandala Bhakti Museum in Semarang plays a vital role as a historical tourism destination that represents the struggles of the Indonesian people. However, one of the main challenges in managing this museum is attracting visitors, especially the younger generation. This study aims to evaluate and implement digital technology and spatial arrangement as strategies to enhance the museum's appeal and marketing. These strategies include the development of virtual tour applications, digitization of museum collections, optimization of social media usage, and redesigning spaces to be more interactive and engaging for visitors. The research employs a qualitative approach with data collected through interviews, observations, and literature reviews. The findings reveal that the utilization of digital technologies such as augmented reality (AR) and various digital platforms significantly boosts the museum's appeal. Additionally, creative spatial design provides visitors with a more immersive and enjoyable experience. Through these strategies, the Mandala Bhakti Museum in Semarang can reach a broader audience, increase visitor numbers, and strengthen its position as a relevant historical tourism destination in the digital era.