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The rolling process is a material forming method that is greatly influenced by the roll rotation speed parameter. Inappropriate rotation variations can cause various defects such as waves, tears, thickness irregularities, and ovalization. This review aims to compare the effect of variations in the roll machine rotation speed on the quality of rolling results on various types of materials, including Al6061-O aluminum plate, rubber sheets, and hollow and pipe-shaped materials. The method used is a literature study by collecting and comparing data on roll speed, defects that appear, deformation results, and process efficiency from several relevant journals. The results of the analysis show that high rotation speeds increase productivity but also increase the risk of defects because the material does not have time to adapt to deformation. Conversely, low rotation speeds produce more stable shapes and minimize defects, but are less efficient for mass production. Each material has a different optimal rotation range, including 23–36 rpm for Al6061-O plate, 45–72 rpm for rubber sheet formation, 24.4 rpm for hollow and pipe rolling, and around 21 rpm for corrugated plate. Overall, this study confirms that rotational speed control is a critical factor in achieving a balance between deformation quality and machining efficiency.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This study aims to explore the impact of the Jumat Bersih (Clean Friday) activity on enhancing the interpersonal intelligence of early childhood learners, as well as the challenges encountered during its implementation. This research employed a qualitative descriptive approach, with data collected through observation, interviews, and documentation. Observations were conducted directly and recorded on observation sheets, interviews were carried out using pre-prepared question guides, and documentation was obtained directly from the school. Data analysis utilized thematic analysis with a triangulation method. The results of the study indicate that the Jumat Bersih activity plays a significant role in facilitating the social learning process among young children. The activity supports the development of cooperation, effective communication, empathy, and conflict resolution skills. The positive impacts observed during the activity were also reflected in the children’s daily behaviors, both at school and at home. Therefore, such activities can serve as an effective learning model for strengthening interpersonal intelligence. The main challenges in implementing Jumat Bersih include differences in children’s social abilities, difficulties in guiding balanced interactions, and the need for consistent strategies from schools and teachers. However, these challenges can be addressed through appropriate approaches, active guidance, and collaboration between schools and parents

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

Back pain is a common complaint among pregnant women, especially in the third trimester, caused by hormonal changes, uterine enlargement, and poor postural balance. If untreated, this pain can disrupt sleep quality and daily activities. The pelvic tilt technique, a non-pharmacological intervention, strengthens abdominal and pelvic muscles, maintains posture, and relieves back pain. This study examined the effect of the pelvic tilt technique on back pain intensity in third-trimester pregnant women at Karangdoro Public Health Center. The study used a quasi-experimental design with a one-group pretest–posttest approach. The population consisted of all third-trimester pregnant women with physiological back pain (without comorbid conditions or a history of premature rupture of membranes). Using a total sampling technique, 34 respondents were included. The intervention was conducted for seven consecutive days. Data collection employed observation sheets and the Numeric Rating Scale (NRS). Data analysis used the Wilcoxon test because the normality test yielded p < 0.05. Statistical results showed p = 0.000 (< 0.05), indicating that the pelvic tilt technique significantly reduced back pain intensity. These findings suggest that pelvic tilt exercises can serve as a safe, simple, and effective non-pharmacological alternative therapy to alleviate bapain in third-trimester pregnant women.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

This study aims to determine the extent to which mental ability influences volleyball underhand passing skills and strategies for improving them in seventh-grade students at MTs SA Atholibiyah Bumijawa. The mental abilities studied included learning motivation, concentration, and self-confidence, as all three are considered important factors in supporting sports performance. The study used an experimental survey method with a correlation approach. The sample was determined through a purposive sampling technique, meaning only students who were actively involved in volleyball learning were included as respondents. The research instruments included a questionnaire to measure students' mental ability levels and an observation sheet to assess underhand passing skill practice. Data analysis was conducted using a correlation test to identify the relationship between mental ability and underhand passing skills, and regression analysis to measure the magnitude of the effect. The results showed a significant effect of mental ability on underhand passing skills. Students with high learning motivation tend to be more enthusiastic and consistent in practicing. Good concentration enables students to control movements, maintain balance, and manage timing when passing. In addition, strong self-confidence encourages students' courage in making decisions and reduces technical errors. This results in passing skills with more accuracy, control, and optimal timing. Improving strategies that can be implemented include structured training with the use of assistive devices to enhance technique, providing motivation and positive feedback from teachers to maintain enthusiasm, and focused training such as game simulations to strengthen concentration. The findings of this study confirm that mental development plays a crucial role in learning sports skills, particularly volleyball, thereby improving both the quality of learning and student achievement.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

This study aims to compare the effectiveness of the Deep Learning and Differentiated Instruction models in improving junior high school students’ mathematical problem-solving and reasoning abilities. The background of this research stems from the low level of mathematical literacy among Indonesian students, which demands innovative and reflective learning approaches. A quasi-experimental method was used with a Nonequivalent Control Group Design. The sample consisted of two eighth-grade classes at SMP Negeri Satu Atap 01 Ciseeng, each receiving different instructional treatments: one class was taught using the Deep Learning approach, and the other using the Differentiated Instruction approach. The instruments employed included mathematical problem-solving tests, observation sheets, and student perception questionnaires. The data analysis results indicated that the class taught with the Deep Learning model experienced a more significant improvement in mathematical reasoning ability compared to the class using Differentiated Instruction. These findings suggest that Deep Learning-based instruction is more effective in promoting students’ higher-order thinking skills. It encourages deeper engagement with mathematical concepts, fosters critical and analytical thinking, and allows students to construct knowledge through meaningful learning experiences. However, Differentiated Instruction remains relevant in providing learning comfort and addressing diverse student needs, making it beneficial in inclusive classroom settings. The theoretical and practical implications of this research highlight the importance of integrating both depth of thinking (Deep Learning) and flexibility in learning (Differentiation) within mathematics instruction. Such integration could offer a balanced learning environment that supports both cognitive development and emotional engagement, leading to more effective and equitable mathematics education. In conclusion, this study recommends educators and curriculum developers to consider incorporating Deep Learning strategies to enhance students’ mathematical reasoning while maintaining the adaptive and student-centered principles of Differentiated Instruction. Future research could explore hybrid learning models that combine the strengths of both approaches to maximize student outcomes in mathematics learning.

This study aims to determine the effect of asset structure, sales growth, and firm size on capital structure at PT Martina Berto Tbk during the period 2014–2023. The data used in this research is secondary data, namely the financial statements of PT Martina Berto Tbk over the past ten years, obtained from the company's official website (www.martinaberto.co.id), in the form of balance sheets and income statements. The analytical methods used include classical assumption tests, multiple linear regression analysis, and hypothesis testing, conducted using SPSS version 20. The results show that asset structure, sales growth, and firm size each have a significant partial effect on capital structure. Furthermore, asset structure, sales growth, and firm size simultaneously have a significant effect on the capital structure of PT Martina Berto Tbk..

Bankruptcy regulations in Indonesia, particularly in Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, are often contentious due to the absence of strict limitations on the filing of bankruptcy petitions. This has the potential to ensnare debtors who are still financially solvent, overriding the principle that bankruptcy should be the last resort in debt settlement.  Law Number 37 Year 2004 on Bankruptcy and Suspension of Debt Payment Obligations only requires the existence of two creditors with debts that are due and collectible through simple proof. This study aims to analyze in depth the legal arrangements and determination of insolvency in Law Number 37 of 2004. By using a normative juridical research method, as well as a statute approach that focuses on Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and other related regulations, secondary data will be collected through literature studies. Insolvency is defined as a condition where the debtor's total debt to all creditors exceeds the value of all its assets, otherwise known as a state of inability to pay. In Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, the term "insolvency" differs from commonly used terms, such as balance sheet insolvency, which means debts exceeding assets, or cash flow insolvency, which means the inability to pay debts due to liquidity.  Unlike the practice in the common law system, the determination of insolvency in Indonesia does not involve mandatory financial audits or court decisions based on independent financial analysis.

This study aims to analyze the legal aspects of public information disputes in the context of state administration, focusing on the Decision of the Jakarta State Administrative Court (PTUN) Number 410/G/KI/2024/PTUN.JKT. A public information dispute is a dispute between a public agency and an information applicant regarding the right to obtain and use public information based on laws and regulations. In the era of globalization and the development of information technology, access to public information is one of the important pillars in realizing transparent and accountable governance. In Indonesia, the right to public information is guaranteed by Law Number 14 of 2008 concerning Openness of Public Information (UU KIP). However, in practice, disputes often occur between public agencies and the public regarding the fulfillment of the right to information. The Decision of the Jakarta PTUN Number 410/G/KI/2024/PTUN.JKT is an important case study because it reflects the dynamics of law in resolving public information disputes at the state administration level. This study uses a normative legal approach with a case study method. Data were obtained from the analysis of PTUN Jakarta decisions and related legal documents. The results of the study show that public information disputes often occur due to unclear boundaries between information that can be accessed by the public and that which must be protected. The Jakarta PTUN decision emphasizes the importance of consistency in the application of the Consequence Test Sheet and emphasizes that information related to public services must be open to public access. This study contributes to understanding the legal complexity behind public information disputes and provides recommendations for improving the dispute resolution system in the future. In addition, this study also reminds us of the importance of a balance between public information transparency and personal data protection, especially in the context of state administration.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions

Background: When someone falls, they quickly lay down or sit down on the ground or floor, whether they are aware of it or not.  Many older people experience falling as a normal part of getting older.  One in three older people will fall at least once a year, and half of those people have fallen more than once in the past.  There are many things that can make an older person more likely to fall. These include sociodemographic factors like age, gender, and socioeconomic status, physiological factors like neuromuscular, musculoskeletal, visual, vestibular, proprioceptive, biomechanical, muscle strength, balance, and gait pattern, medical conditions (pathological), environment, and psychological factors.  Aminia et al. (2022) say that anxiety and fear of falling are mental disorders that happen to older people.  Mhetod: A pre-experimental research design with a one-group pretest and post-test design, a purposive sampling technique, and 14 people who filled out an observation sheet.  Findings: This research shows that there is a link between older people's body balance and their risk of falling.  A P value of 0.000, which is less than 0.05, was found in the study used Gamma correlation.  Because the 0.000 P number is less than 0.05, there is a link. Conclusion: There is a significant relationship between body balance and the risk of falling in the elderly at the Pucang