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Community Service activities are carried out to provide assistance and training on the importance of accounting and financial reports to determine company performance in terms of finance by utilizing current technological advances. The service activity was carried out at the Big Alind catering home industry in Sendangadi Village, Mlati District, Sleman Regency. The reason for the service was due to the lack of competence of the business owner in bookkeeping reports in the business being run. The method used in this activity is the method of mentoring and direct training in preparing financial reports using the BukuWarung application for business owner. Considered successful when business owner are able to understand the differences before and after being given assistance and training. From the results of the service activity, business owner understand the importance of making structured financial reports, by utilizing the BukuWarung financial application and also the understanding of business owner regarding financial reports that will be prepared in the following year.

The Merdeka Curriculum is a curriculum with various intra-curricular learning, the content will be more optimal so that students have enough time to explore concepts and strengthen competence. Teachers have the flexibility to choose various teaching tools so that learning can be adapted to the learning needs and interests of students. The purpose of this study was to find out the challenges faced by teachers in implementing the Independent Curriculum at Madrasah Ibtidaiyah Walisongo Kranji 01, Kedungwuni District. The subjects in this study were students at Madrasah Ibtidaiyah Walisongo Kranji 01, while the objects in this study were teachers' perceptions of the implementation of the Independent Curriculum at Madrasah Ibtidaiyah Walisongo Kranji 01. This research was conducted using a type of qualitative research, namely observation and interviews. The results of this study indicate that the teacher's perception of the implementation of the independent curriculum still has difficulties so that it becomes a challenge in implementing the Independent Curriculum at Madrasah Ibtidaiyah Walisongo Kranji 01

Based on the results of measuring PPH consumption for the City of Surakarta in 2020, the PPH score was 90.8 with a total energy consumption of 2,031 Kcal/capita/day. This figure illustrates that the Energy consumption of Surakarta City residents has reached 94.5% of the ideal Energy Adequacy Rate (AKE) of 2,150 Kcal/capita/day. Meanwhile, from the PPH Availability of Surakarta City, a score of 91.9 was obtained with a total energy availability of 2,481 Kcal/capita/day. Judging from these two figures, in terms of quantity and quality in general, the food consumption of Surakarta City residents is close to ideal, so it is expected that the status of the Surakarta City community as a whole is in good condition. Then from the availability side, an overview of the various food ingredients available in Surakarta City has reached 103% of the Availability Energy Adequacy Rate (AKE) of 2,310 Kcal/capita/day.

This study aims to determine the effect of Return on Equity, leverage, and dividend policy on abnormal return. This type of research is quantitative research using secondary data. Methods of collecting data from this study using the method of documentation. The sample in this study is companies listed on the Indonesia Stock Exchange and LQ45 indexed in 2019-2021. The sample was selected by purposive sampling method and obtanined 28 samples. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that Return on Equity, and leverage has no significant effect on abnormal return. Dividend policy has a significant effect on abnormal return. This study has limited research variabels and research years.

The division of tasks is a series of activities carried out in order to determine what should be done or what the work is and who should do it. Competence is an ability to carry out or do a job that is based on skills and is supported by the work attitude demanded by the job. Competence denotes skills and knowledge characterized by professionalism. in this study, namely the formulation of whether the division of tasks and competencies jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence the division of tasks and competencies has on employee performance in the Sibolga Kota District Government. The provisional hypothesis is that the division of tasks and competencies has a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and used as a sample. Data collection techniques using library research and field research. The results of the research show that the division of labor and competency variables can influence the performance variables of employees in the Sibolga Kota District Government by 54.2%. The division of tasks and competencies jointly or simultaneously has a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially the division of labor and competence has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

  The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

Writing this thesis aims to determine the effect of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The problem encountered in this study is the lack of a sense of mutual support in doing work as a team.                The formulation of the problem in this study is whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? While the purpose of this study was to find out whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? The hypothesis put forward is that there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The population in this study amounted to 525 people consisting of employees and contract employees, the sample in this study were 84 people. The data collection technique was carried out by distributing questionnaires. The data analysis technique used is quantitative analysis.                The results of the study found that work conflict and workload can affect employee performance at PT. It is known that Timber Sibolga has a coefficient of determination (R Square) of 0.605. Work conflict and workload together or simultaneously have a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where is the Fcount > Ftable value (61.931> 3.11). Partially, work conflict has a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where the value of tcount = (5.461) is greater than the value of ttable (1.989), Partially the most dominant workload affects performance, meaning that the workload variable is more decisive in improving employee performance compared to work conflict. Where the value of tcount = (8.886) > ttable value (1.989 ). Multiple linear regression equation Y = 11.315 + 0.315X1 + 0.511X2 employee performance shows a positive direction. It is recommended for companies to always try to control conflicts that occur in employees, namely by providing solutions to every problem that occurs in employees.

The formulation of the problem in this study is whether Integrity and Discipline have a positive and significant relationship to employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. This study aims to determine the relationship between integrity and discipline on employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) in Sibolga City. The sample in this study were all employees of the Secretariat of the Regional People's Representative Council (DPRD) of Sibolga City, totaling 39 (thirty nine) people. The type of research used in this research is the survey method, which is the method used to obtain data from certain natural places and the research collects data through observation, distribution of questionnaire documentation and interviews. The data analysis technique in this study is Multiple Linear Regression. The results of the regression analysis with the equation Y = 2.666 + 0.526 X1 + 0.397X2, it can be explained that a constant of 2.666 means that if Integrity (variable X1) and Discipline (variable X2) = 0, then the Performance variable Y = 2.666 and if Integrity (variable X1) and Discipline (variable X2) = 1, then performance (variable Y) = 3.589. From the F test (Simultaneous) or Ftest, Fcount is 21.941 > Ftable 3.259. Therefore Fcount 21.941 > Ftable 3.259, meaning that there is a significant influence between integrity and discipline on performance. So it can be concluded that integrity and significant influence on performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. Then the results of the F test, the hypothesis that the author examined from this study can be declared accepted. The results of this study indicate: Integrity partially has a positive and significant effect on employee performance; Discipline partially has a positive and significant effect on Employee Performance; Integrity and Discipline partially have a positive and significant effect on Employee Performance

The purpose of this research is to identify and analyze the effect of OER, NIM, NPL, CAR, and LDR toward ROA at PT Regional Development Banks in Indonesia for the period 2016-2021. The population in this research is PT Regional Development Bank in Indonesia. The sampling technique used is purposive sampling technique and gained 25 Banks. Secondary data is sourced from Financial Reports published by every Regional Development Bank in Indonesia during the 2016-2021 period and the official website of the Financial Services Authority. Method of data analysis in this research is multiple linear regression analysis. The analysis technique uses the F test, t test, and the determination coefficient test (R2). The results of this research indicate that OER, NIM, NPL, CAR, and LDR simultaneously have a significant effect on ROA. Based on the results of the t test, it can be concluded that OER and NPL have a significant effect and have a negative coefficient direction on ROA, NIM and LDR have a significant effect and have a positive coefficient direction on ROA. Meanwhile, CAR has no significant effect and has a negative coefficient on ROA. The results of multiple linear regression analysis obtained the Adjusted R2 value of 0.945, this indicates that the independent variable contributes 94.5% influence on the dependent variable while the remaining 5.5% is influenced by other variables not examined in this research.

The stretching of Indonesia's economic growth after Covid 19 shows conditions that are increasing, this can be seen from the business activities that have started to be carried out for people in villages and urban areas. This opportunity for the people of Rejoso village, Nganjuk Regency, is an opportunity that is very exploited so that traded products are able to penetrate big cities in East Java. The purpose of this study is to analyze the ability of businesses to create financial performance and to analyze the factors that influence the achievement of financial performance. This type of research is a quantitative research using primary data for the July 2022 period and distributing questionnaires to 110 MSMEs. The data source is from the Nganjuk Regency Cooperative and MSME Office. The analysis of this study uses the financial performance index and SEM PLS. The results show that managerial ability and innovation in achieving good financial performance have been achieved with an index of 96.91. These results are in line with the test results where the statistical T values ​​and P values ​​are in areas that are significant.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

APBD is one of the tools to improve public services and welfare in the community according to the broad and real goals of regional autonomy. This study aims to find out whether the preparation of the APBD in Malang City is in accordance with Government Regulation Number 12 of 2019 concerning Regional Financial Management, Minister of Home Affairs Regulation Number 90 of 2019 and Malang Mayor Regulation Number 24 of 2020 concerning the 2021 Kola Malang Regional Government Work Plan. The research method used is descriptive method, each data collected is analyzed and a conclusion is drawn. The type of research used is descriptive qualitative. The research results obtained are that the process of preparing the Malang City APBD in accordance with Government Regulation Number 12 of 2019 Minister of Home Affairs Regulation Number 90 of 2019 has been carried out properly.

Coastal communities are a group of people who live together inhabiting coastal areas and then form and have a distinctive culture related to their dependence on the use of coastal resources. Basic sanitation is a minimum environmental health requirement that every family must have to meet their daily needs.  The scope of basic sanitation is the provision of clean water, disposal of household waste, provision of healthy latrines and clean water facilities.  The purpose of this research is to identify basic sanitation in Waitasi Hamlet. The type of research method used is descriptive observation research. Based on the results, it can be concluded that clean water facilities with clean water supply facilities in the Waitasi Hamlet community which have their own, odorless,  colorless, tasteless as much as 1 4 KK (93.3%).  facilities for the availability of clean water that are not their own, odorless, colorless, tasteless as much as 1 family (6.7%).  Family latrine facilities in the Waitasi hamlet community have not met the requirements for providing family latrines that are not in the form of a goose neck and have a septic tank of 10 families (66.7%).  for latrines that are not swan neck, and have a lid, channeled to the river/kolam are 2 families (13.7%) and for latrines with a goose neck saptic tank it is 1 household (6.7%).  Waste water disposal facilities in the Dusun Waitasi community do not meet the SPAL requirements and are channeled into open sewers as many as 6 people (40.0%), who have impregnated and do not pollute water sources (distance to water source >10 meters) as many as 6 people (40.0)  , and 3 people who have SPAL and have closed sewers (City Channels) for further processing (20.0%).  Most of the waste disposal facilities in the Dusun Waitasi community do not meet the requirements, namely 11 families (73.3%).  people do not have waste disposal facilities and tend to use plastic bags, sacks and boxes for temporary disposal and then throw them to the beach and rivers.  there are 4 families (36.7) that have garbage disposal facilities but are not watertight.  

This study examines government policies during the COVID-19 pandemic in terms of health law. Health law is one of the laws reviewed in the COVID-19 pandemic. In handling the COVID-19 pandemic, the Government has issued several legal products such as Government Regulations that also implement the PSBB and Physical Distancing policies, but these policies are not effective in breaking the chain of COVID-19 spread, as seen the number of COVID-19 cases in Indonesia on January 28, 2021, has reached through 1 million cases, the highest in Southeast Asia. This type of research is a normative juridical research that is descriptive in nature by providing solutions to the handling of COVID-19 in Indonesia. This study concludes that the legal politics taken by the government (PSBB and physical distancing) in handling COVID-19 have not maximally protected the right to health of the Indonesian people as mandated by the constitution Article 28H paragraph (1) and Article 34 paragraph (2) and (3) of the 1945 Constitution. The government should implement a partial lockdown policy as China's success in carrying out a partial lockdown in Wuhan. With a partial lockdown in Jakarta Province as the epicenter of the COVID-19 pandemic in Indonesia, the virus will not spread to other provinces.

   Health workers are noble jobs and professions that are at the forefront in dealing with health problems, especially in the midst of the COVID-19 pandemic crisis. Health workers have to sacrifice their lives to protect the community from the spread of the covid-19 pandemic, health workers are also worried about the covid-19 pandemic, especially many health workers who are exposed to Covid-19 and the death of health workers, especially doctors and nurses. The implementation of safety and health for health workers aims to provide protection for health workers to be healthy, safe, productive, and avoid work accidents and occupational diseases. This research is focused on positive legal policies in Indonesia that regulate legal protection for the right to work safety for health workers who deal with the COVID-19 outbreak. The legal research used is normative legal research, the results of the study show that legal protection and fulfillment of the right to work safety for health workers who deal with the covid-19 pandemic outbreak are regulated in Indonesian laws.  

Law Number 35 of 2009 concerning Narcotics has regulated the opportunities for medical rehabilitation and social rehabilitation for addicts and victims of narcotics abuse, as described in Article 54, Article 55, Article 103 and Article 127 Paragraphs (1), (2) and (3). In addition, it is also regulated in Articles 13-14 of Government Regulation Number 25 of 2011 concerning the Implementation of Compulsory Reporting of Narcotics Addicts and also the Circular Letter of the Supreme Court (SEMA) Number 4 of 2010 concerning Placement of Abuse, Victims of Abuse and Narcotics Addicts into Medical Rehabilitation and Rehabilitation Institutions. Social. The problems studied in this paper are how to regulate the implementation of rehabilitation for narcotics addicts based on the judge's decision and how the role of the competent agency in the implementation of rehabilitation for narcotics addicts is based on the judge's decision. Provisions for rehabilitation for narcotics abusers are regulated in Law No. 35 of 2009, it is stated in Article 54 that Narcotics Addicts and Narcotics Victims are required to undergo medical and social rehabilitation. This is clarified in Article 3 paragraph (1) of the Regulation of the Head of the National Narcotics Agency Number 11 of 2014 concerning Procedures for Handling Narcotics Addicts and/or Defendants of Narcotics Addicts and Victims of Narcotics Abusers in Rehabilitation Institutions (BNN Regulation 11/2014) which stipulates that Narcotics Addicts and Victims of narcotics abusers who are without rights and against the law as suspects and/or defendants in narcotics abuse who are undergoing the process of investigation, prosecution, and trial in court are given treatment, care and recovery in rehabilitation institutions. At the time the judge decides on rehabilitation, the judge will determine whether the person concerned (in this case the Narcotics Addict) undergoes rehabilitation or not based on whether or not the crime committed is proven. This is regulated as in Article 103 of Law no. 35 of 2009 concerning Narcotics. The Role of Agencies in the Rehabilitation of Narcotics Addicts in the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics as a non-penal effort of the National Narcotics Agency is the implementation of mandatory reporting of Narcotics addicts, Recipient institutions must report (IPWL) Narcotics addicts, Medical rehabilitation, Social rehabilitation  

Perkembangan dunia fotografi dan dunia digital saat ini mengalami peningkatan yang pesat. Hal ini dilihat dari media-media digital yang semakin banyak digunakan oleh pengguna. Media digital digunakan oleh UMKM Legenda Photo untuk menjual serta memasarkan produk dan jasa yang mereka tawarkan kepada konsumen. Tujuannya adalah untuk membantu UMKM dalam pemanfaatan media digital untuk meningkatkan brand awareness pelanggan terhadap UMKM. Adapun hasil pengimplementasian strategi digital pada UMKM Legenda Photo yang dimana menunjukkan bahwa followers instagram Legenda Photo setelah melakukan promosi secara online meningkat sebanyak 37 kali lipat, dimana dari jumlah followers awal 9 followers meningkat menjadi 285 followers.

This study aims to analyze the orientation strategy of the Surabaya city manufacturing industry. The method usedin this research is descriptive qualitative method. Source of data usedderived from secondary data through literature review or what is called a studyliterature collected by the researchers themselves through websites, journals, bulletins, for example taken from the Statistics Agency, company or organizational documents, newspapers and magazines, or other publications. Currently the manufacturing industry in Surabaya continues to experience increased productivity and business expansion after experiencing a decline due to the Covid-19 pandemic. This increase is inseparable from the increasing demand for an increasingly varied market, which has become a driving force for business players to grow and meet market needs. This is what is used in the manufacturing industry, namely market orientation, which includes customer orientation, competitor orientation, coordination between functions, and technology orientation. When a company is market oriented, it shows that the company pays attention to its consumers. Market orientation can be seen from customer orientation and competitor orientation. Customer orientation by researchers is placed as the highest priority in terms of providing superior values to customers.  

The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.    

Problems of learning often happen, especially when implementing it in class. The problem in spesific is lack of learning time for practical material in arts and culture-based subjects. This makes the skills that students have cannot be identified and perceived well by the teachers. Students are required to be able to understand theoretical material and practice their abilities as psychomotor values ​​within 3 hours of lessons. The amount of time was too short to sharpen their skills. So video media-based group vocals are a solution that is able to overcome obstacles that occur in the learning process during the co-19 pandemic. This research was conducted using the experimental method type One – Shoot Case Study) in class IX SMP, the test results were analyzed by the t-test and the percentage illustrated in the form of a pie chart. The process of compiling these learning media is able to help students understand the material provided, re-study the material while at home, and sharpen their skills with their colleagues. The material was prepared by involving the local cultures of Aceh for students of Javanese, Batak and Chinese ethnicity via online, it proves that students are more creative and innovative, not only able to sing in a vocal group but also dance and performing theater talents in one group task as well, so that the covid-19 pandemic 19 does not hinder students’ learning process.