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Based on the researcher's experience while teaching in Class IX.E SMP Negeri 3 Pasarkemis that some Class IX.E students did not follow the lesson well during Indonesian language lessons. The learning process is less effective due to the lack of student activity to read Indonesian language lesson material, the lack of student activity in expressing opinions during the lesson. Lack of student activity answering questions from the teacher. Lack of interest in students to take part in Indonesian language lessons. So that many students divert attention, such as chatting with their classmates, drawing, not enthusiastic when listening to the teacher explaining the lesson. This is caused by the teacher's model or way of explaining lessons that are too monotonous so that students pay less attention to the teacher during the lesson, and the learning process will not go well.

Abstract. This research was conducted in October 2022. The purpose of this study was to analyze producer surplus and the welfare of toy rental business actors in Sangkala Buana Cirebon Square by using the interview method with 5 respondents who are toy rental business actors in the area. This research uses case study method. The data needed in this study includes primary data obtained directly from the field through the interview process. The results of the study show that the producer surplus is quite high for the toy rental business and the Sangkala Buana Cirebon Square area can be used as a place to open a business that promises profits like prosperity

Abstract. This study aim is to find out how customers feel about the atmosphere and quality of service at Sociostyle Stores. A descriptive quantitative method was used in this study. In this study, the study population was made up of people who shopped at the Temanggung Sociostyle Shop. The exact number of people who shopped there was not known because the number of people who shopped there was always growing. Because of this, the sampling strategy is based on the Lemeshow formula. Based on the numbers, the number of people in the sample is 100. For their research, the researchers used a questionnaire with a Likert scale and direct observation. After the data were collected, the instrument's validity and reliability were checked. After the instrument has been found to be valid and trustworthy, descriptive statistical analysis can continue so that the research questions can be answered. The results showed that all of the store atmosphere and service quality variables were in the very high category because their mean values were between 3.24 and 4.00.

In the industrial sector, human resources is an important asset and element that serves as a non-material capital that can be realized into physical and non physical potential in realizing the existence of the organization. Protection of occupational safety and health is often ignored, especially by those who tend to seek profit only. If a worker has an accident or a work-related illness then the agency simply replaces it with a new worker. In order to provide protection for the workforce, an agency needs to pay attention to the safety and health of the workforce by implementing Occupational Safety and Health Management.  

This research was conducted at Apotek Pelangi Farma Subang, because during the Covid-19 period pharmacies became a very vital business field and were the spearhead between the interests of pharmaceutical supply and the interests of the community to obtain medicines or all kinds of needs to support health. The purpose of this study is to determine the determination of Cost of Goods Sold (COGS) and how much gross profit is obtained, and whether the profit is optimal. This research uses Descriptive Analysis method by calculating quantitative data and analyzing financial statements and expressed with qualitative data to interpret the results of data calculations. The results of this study indicate that gross profit is a change in deduction from sales minus cost of goods sold. While the cost of goods sold is a calculation of the initial inventory plus purchases minus the final inventory, so that the cost of goods sold from 2018 to 2020 has increased and the profit obtained is optimal.

The high population in Indonesia continues to increase, resulting in an increase in the number of existing workers. The current high number of workers exceeds the existing number of job opportunities. The supply of labor that is greater than the demand for labor will result in an increase in the number of unemployed. A large number of unemployed can result in various socio-economic problems in society such as crime and others. This research aims to find out the influence of Investment, Minimum Wage and Inflation on Unemployment in Indonesia. Using data for five years from 2019 to 2023. The data analysis technique used is secondary data processing using SPSS 25. 

Di tengah perkembangan dunia dan perubahan global di berbagai aspek kehidupan, keberhasilan generasi muda di masa yang akan datang merupakan salah satu tolak ukur keberhasilan suatu negara. Mahasiswa merupakan generasi muda yang akan menjadi penerus bangsa yang memiliki intelektual. Pendidikan berperan penting dalam menciptakan keberhasilan mahasiswa. Penyampaian mata kuliah yang berkaitan dengan matematika juga harus menjadi suatu perhatian, dosen dituntut harus bisa mengembangkan materi yang disampaikan, yaitu dengan mengaitkan satu materi ke materi atau konteks lainnya. Pengintegrasian nilai-nilai budaya merupakan suatu bentuk pengembangan nilai nasionalis. Salah satu budaya yang ada di masyarakat dan bangsa Indonesia adalah batik. Hal inilah yang mendasari perlunya dilakukan kegiatan pengabdian kepada masyarakat (PKM) dengan tujuan memberi pendampingan dalam pemanfaatan motif batik Cikadu sebagai eksplorasi konsep geometri transformasi.

Penelitian ini berfokus pada analisis bentuk dari laporan keuangan organisasi nirlaba yaitu Masjid Raya Sulaimaniyah Kesultanan Serdang, Kota Perbaungan, penelitian ini dilakukan bertujuan untuk mengetahui bagaimana bentuk laporan keungan dari masjid raya sulaimaniyah, apakah bentuk dari laporannya sudah sesuai pada ketentuan PSAK, untuk itulah penelitia ini di lakukan. Untuk mendapatkan hasil data dan informasi yang efektif penulis menggunakan metode kualitatif untuk mendapatkan hasil yang baik dan akurat Jenis dan sumber data yang dilakukan dalam penelitian ini adalah jenis primer dan sekunder, dalam jenis penelitian primer penulis melakukan kegiatan wawancara dengan pengurus masjid, sementara jenis penelitian sekunder adalah didapat melalui laporan keuangan dari masjid tersebut, metode yang digunakan yaitu wawancara dan observasi, sehingga didapatkanlah hasil dari penelitian Masjid Raya Sulaimaniyah memiliki pelaporan keuangan yang baik.

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean). The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

Teknologi sudah tidak dapat dihindari lagi, apalagi saat ini Pengajar di tempat pengajian Alqur’an dituntung agar bisa memberikan penilaian yang objektif terhadap anak didikannya dimana teknologi digunakan sebagai penunjang pendidikan nonformal. Jika sebelumnya Pengajar hanya mengandalkan catatan atau notes sebagai media untuk menyimpan nilai anak didik. Namun, untuk era industri 4.0 Pengajar tidak dapat menggunakan itu sebagai media. Aplikasi komputer seperti Micrososft excel dan Micrososft Word dapat dijadikan salah satu alternatif untuk menyimpan nilai siswa. Aplikasi komputer tidak hanya untuk menyimpan data tetapi juga dapat digunakan Pengajar untuk mengolah nilai akhir siswa sehingga mempermudah kinerja guru mengisi raport. Oleh karena itu dilaksanakan sosailisasi aplikasi komputer berupa penyusunan format raport, pembuatan buku penghubung antara Orang tua dan peserta didik, pembuatan absensi dan jurnal pengajar, dengan mengguanakan Microsoft Word dan Microsoft Excel, adapun Microsoft Power Point digunakan untuk salah satu metode pengajar menyampaikan materi kepada peserta didik.

Activities in improving literacy of scientific article writing by the KIR of SMAN 5 Bandar Lampung aims to encourage students in scientific article writing activities towards journal publications which so far have not been carried out, because writing skills are not obtained naturally through the process of practicing and continuing to learn. The training methods carried out include questionnaires, brainstorming, introduction of several writing tools, systematic deepening of writing good scientific articles, and evaluation. The result of this activity is an increase in the understanding and motivation of students and coaches about the importance of publishing articles that have a good impact on themselves, school and community. So three articles that are ready to be written and published in journals, a coaching clinic series that is needed is assistance to encourage the quantity and improve the quality of writing by direct practice.  

The Covid-19 pandemic that has been going on since the end of 2019 has had a broad impact on various sectors, one of which is in the transportation sector. If this transportation is carried out using mass transportation or public transportation, then during the Covid-19 pandemic it will make it easier for the virus to spread if these public transport users do not comply with health protocols. Socialization regarding the use of mass transportation in the new normal era has been carried out in various locations and levels of society. In general, people still do not understand about this new normal era, so many do not comply with health protocols. This social service activity aims to provide insight to the community, especially groups of young high school students in using mass transportation in the new normal era. It is hoped that the teenagers can increase their awaraness of implementing health protocols so that they can reduce the spread of the virus that causes the Covid-19 pandemic.

Building security is a mandatory requirement that must be met by a building. Before being built, it is necessary to review academic studies and structural analysis in advance regarding the technical requirements of the building whether it meets the standards or not against existing regulations in Indonesia. Currently, the Brebes Regency Education, Youth and Sports Office has an outdoor tennis court that is not yet representative. So it is planned that the field will be upgraded to become a semi-indoor field, by adding a curved roof in the 2022 fiscal year. The purpose of this community service activity is to determine the safety of semi-indoor roof coverings from a structural point of view. The method of activities carried out to achieve the goal of Community Service (PPM) is the method of literature, field surveys, data processing and report preparation.

Sekitar 40 % dari jumlah total penduduk Indonesia yang berusia di atas 40 tahun mempunyai keluhan nyeri sendi dan otot. Peserta lansia di Posyandu Lansia Talang Aur Wilayah Kerja Puskesmas Talang Aur Kabupaten Ogan Ilir Palembang adalah Lansia penderita rematik yang mengalami nyeri sendi, dalam mengatasinya masih menggunakan terapi farmakologi. Lansia Belum pernah di ajarkan tindakan kombinasi kompres hangat dan masase. Tujuan dari  pengabdian masyarakat ini untuk menerapkan tindakan kombinasi kompres hangat dan masase dalam menurunkan nyeri sendi pada lansia  yang menderita Rematik. Hasil Kegiatan Pemberdayaan Kepada Masyarakat ini, meningkatnya pengetahuan lansia tentang rematik dan penatalaksanaannya., serta mampu melakukan (mendemonstrasikan) tindakan kombinasi kompres hangat dan masase dalam mengurangi nyeri sendi.   Metode pendekatan yang digunakan adalah Edukasi (Penyuluhan), Demonstrasi pemberian kombinasi kompres hangat dan masase dalam mengurangi nyeri sendi. Pelaksanaan PKM ini melibatkan dosen-dosen yang sesuai dengan keilmuan dalam bidangnya yang berpengalaman dalam Keperawatan Medikal bedah.Serta dibantu oleh mahasiswa Keperawatan.          Kata Kunci: Rematik, Nyeri Sendi, Kompres hangat, Masase  

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan bercerita singkat dengan menggunakan media audio visual untuk siswa kelas VIII SMP YPPGI Geradus Adii Merauke. Oleh karena permasalahan yang dihadapi oleh mitra yakni perlu meningkatkan keterampilan bercerita singkat menggunakan media. Informasi tentang kondisi mitra menunjukkan adanya permasalahan yang dihadapi oleh mitra. Media diharapkan mampu menjadi solusi terhadap kemampuan bercerita siswa. Metode pengabdian ini menggunakan pelatihan, penerapan, dan pendampingan. Peserta pelatihan adalah siswa kelas VIII SMP YPPGI Geradus Adii Merauke dengan jumlah 12 orang. Hasil kegiatan pengabdian berupa observasi kelas selama penerapan berlangsung, kemampuan siswa meningkat dalam bercerita singkat. Indikator dari peningkatan kemampuan ini adalah mayoritas siswa tidak lagi melakukan kesalahan dalam bercerita singkat.

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over