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Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.

PT GMP Sukses Makmur Indonesia is a company engaged in the production of Bubble Wrap (bubbled plastic). This company produces 818,680 rolls with an average monthly production of 68,223 rolls. The problem that often arises at Pt Gmp Sukses Makmur Indonesia is the high production machine delay time with a downtime of 705.43 hours and a breakdown of 663.33 hours in one year, so the engine performance is less effective. This can lead to not achieving production targets which cause losses. The purpose of this study is to determine the effectiveness of the Bubble Wrap production machine using the Overall Resource Effectiveness (ORE) measuring tool and to find the causes of the problems that have been carried out using the ORE method on Bubble Wrap production machines during the period September 2021 – August 2022. ORE is a method that is useful in measuring the effectiveness of production time by taking into account the resources which include humans, machines, materials and methods. In the ORE method there are seven factors that are measured including readiness, availability of facility, changover efficiency, availability of material, availability of manpower, performance efficiency, dan quality rate. The results of measuring machine effectiveness using the Overall Resource Effectiveness (ORE) method for Ektruder machines were 76.41%, Crushers 99.59%, Cooling 98.99%, Mixers 99.79%, and Air Compressors 98.88%. Based on the method used, it is known that in the Bubble Wrap production process, the extruder machine does not meet the ORE standard of 85%, while the influencing factors are performance efficiency and quality rate. where the value of performance efficiency and Quality rate does not meet the standard so that it affects the high value of Overall Resource Effectiveness (ORE).

Current learning after the pandemic is more towards the Hybrid learning method where this method combines online learning with face-to-face learning. In this learning, interactive learning media is needed by teachers. Prezi application is a software for internet-based presentation (SaaS). In addition to presentations, it can also be used as a tool to explore and share ideas on a virtual canvas. It is superior because this program uses the en:Zooming User Interface (ZUI), which allows Prezi users to zoom in and out of presentation media. The partner problem is that teachers at Madrasah Aliyah Miftahul Huda Mijen Demak still need training and assistance in making interactive multimedia. Therefore, the community service team at the Faculty of Language and Culture, University of 17 Agustustus 1945 Semarang conducted intensive communication with the manager of the MA Madrasah Aliyah Miftahul Huda to find solutions to these problems. There are three methods applied in this service, namely Presentation, Demonstration, and Practice Method. Presentation method is applied in the introduction of the Prezi Application, its benefits, and its application in making interactive learning media, Demonstration Method regarding the operation or use of the application and Practical Method where teachers practice directly making interactive learning media according to their respective subjects. After this service, teachers can position and use learning media as a needed component of a learning process. Learning media has an important role in increasing the effectiveness and efficiency of learning. Teachers are always required to be able to develop and use learning tools available in schools in accordance with current developments.

The learning process requires the existence of media to encourage the effectiveness and efficiency of learning activities. This study aims to describe the thematic learning process with a scientific approach assisted by digital media which was carried out in class II Bandar 3 elementary school. And to find out what digital media are used and what obstacles are experienced during the learning process. Specifically, this research uses a qualitative approach with the type of case study research method. Based on the results of the study, the learning process for class II Bandar 3 elementary school Pacitan was carried out in three stages, namely the planning stage was carried out by the teacher by matching and seeing the lesson plans, the implementation stage in which the teacher carried out explanation activities, asked questions, and gave assignments. While the teacher assessment stage assesses student activities from the aspects of attitudes, knowledge and skills.

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

The management of the Santri organization consisting of senior students at the Al-Mashduqiah Islamic Boarding School Kraksaan Probolinggo is a fairly important and potential human resource in leading the daily activities of all students at the Badridduja Islamic Boarding School in the Al-Mashduqiah Region. Its effectiveness and efficiency is highly dependent on the leadership of the ISMAH organization so that leadership and management training is very important for the administrators for self-development, training to become quality leaders and managers. This community service is carried out by implementing the PAR (Participatory Action Research) approach strengthened by field survey methods, analysis of problems developing in the field, FGD (Focus Group Discussion), SWOT analysis, direct action in the field consisting of mentoring programs in the preparation of organizational work programs. , assistance in the dynamics and sharing of organizational affairs, assistance in work evaluation activities, assistance in increasing the effectiveness of student discipline, and the implementation of a mini workshop program on leadership and management for organizational management. The results of this service contribute to controlling work program decisions that are not in accordance with the organization's SWOT analysis, Strengthening organizational HR work and increasing work understanding within the organization, Controlling irrelevant work programs and compiling feedback for further planning, Realizing a quality work culture that has implications for effectiveness and performance efficiency, and Improving the quality of understanding and understanding of organizational human resources theoretically and practically. This training is carried out by an organized team, by providing some materials and practices of leadership and management that have been planned for approximately 9 months. In addition, the team also accompanied the activities carried out in a planned manner by the management in order to monitor and evaluate the practices that needed to be improved so as to provide best practices for ISMAH administrators in carrying out their leadership and management tasks.

Independent Upbringing of Family Medicinal Plants (Asmantoga) is a plant cultivated by the surrounding community and cadres of Bojonegoro sources of corn which has medicinal properties and can be used for health. Besides that, Asmantoga plants are natural medicines and do not contain chemicals. Under these circumstances, the servants made an innovation in the Asmantoga Park to turn the medicinal plant area of the Sumberagung village family from Bojonegoro into an Asmantoga Educational Park. And also conduct independent care as an effort to change the paradigm of curative medicine, to become promotive and preventive, which is beneficial for efficiency and effectiveness for the surrounding community and Sumberagung cadres.This service aims to find out the development of family medicinal plants in the village of Sumberagung, Dander Bojonegoro sub-district, to find out how to increase community knowledge about the benefits of self-care for family medicinal plants in Sumberagung Village, Dander Bojonegoro District.The community service partners here are Village Officials, and Asmantoga Cadres of Sumberagung Village, Dander Bojonegoro District.The methodology used in community service in Sumberagung village is the ABCD (Asset Based Community Development) method.The results of the Asmantoga land use activities have made the residents a little more concerned with the Asmantoga land use. Pengabdi also held a health seminar with the theme "keep your health with family medicinal plants" with Sumberagung village health workers in order to introduce to the community how important it is to preserve family medicinal plants.  

Background: Stunting rates in Badung Regency show an upward trend while information on funding and utilization and who is the beneficiary is still very limited. Therefore, through the District Health Account, it is expected that decision makers will be able to overcome the problem of adequacy, equity, efficiency, effectiveness and sustainability. Objective: to analyze the cost of stunting prevention using the District Health Account Approach. Method: This research is descriptive using cross-sectional studies, data collection through in-depth interviews to the manager of the District Health Office in Bandung District and the manager of the Provincial Health Department of Bali Nutrition and documentation studies. Results: Most stunting prevention costs came from the central government (70.16%), and the highest proportion of the budget was managed by puskesmas (56.74%). Most of the stunting prevention funding was used for operational expenditure (79.43%), and the financing was mainly directed towards all age groups (48.53%). In the lowest 40% (poor families) the average monthly expenditure is only Rp.438,944 or equivalent to 1,962.55 Kcal per person per day, this figure is below the stipulated calorie adequacy rate of 2,200 - 2,500 Kcal per person per day. Conclusion: The cost of stunting prevention program is only sourced from the government, where most costs come from the central government (70.16%), far exceeding the Badung Regency Government (21.16%) and the Provincial Government of Bali (8.69%). The cost of puskesmas stunting prevention program is used for operational expenses for the bottom 40% (poor families) whose average monthly expenditure is only equivalent to consuming 1,962.55 Kcal of food per person per day. Badung Regency Government to increase the financing of stunting prevention which is prioritized for the lowest 40% population (poor population).Keywords: Stunting; Financing; Badung Regency