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All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

Pancasila is taken from the noble values that exist and are well-grown in the life of Indonesian society. It shows that the position of Pancasila itself is the source of all sources of law. This research aims to find out the effect of Pancasila values on the attitudes of the younger generations attitude in this era. Whether the changing period can cause the understanding of Pancasila values has changed during the current development, and it affecting the millennial lifestyle and attitude. This study uses a literature review method by collecting and analyzing articles related to the effect of understanding the values of Pancasila on the millennial generation. The article criteria that will be used are articles published in the year 2019-2021. Based on the article that has been collected, it is found that a person’s understanding of the values of Pancasila dramatically affects the way a person behaves. The more a person understands the values contained in Pancasila, the attitudes and lifestyle shown reflect the good Indonesian culture as taught by ancestors and religion. On the other hand, if the understanding is lacking, someone will tend to be more open to habits from foreign cultures that do not match our ancestors’ teachings.

One of the main factors in achieving effective and efficient performance isattention to human resources. Having reliable and truly appropriate human resourceswith needs is the hope of every manager. The company needs employees with the appropriate abilities with job roles. As for the position of PT. Bogowonto Primalaras still uses a work period limit where employees cannot fill vacant positions at any time, based on the criteria of tenure an employee fulfills the term of service that is in accordance with his expectations. where on assessment in absenteeism is carried out by collecting daily report data that makes HRD send one by one who has sent the daily report. Where is the report related to the productivity criteria of an employee who has reached the target or not.

This community service aims to develop human resources to improve employee performance at PT Insan Ki Angka. This activity was carried out in November 2021, using training and development methods which included workshops, skills training and mentoring programs. This method is applied on an ongoing basis to ensure effective transfer of knowledge and skills to employees. The results of the activities show that human resource development through comprehensive and ongoing training can significantly improve employee performance, operational efficiency and job satisfaction. While there are challenges such as limited training time and variations in technology skills, the benefits are far greater. Therefore, it is recommended that companies continue to implement structured HR development programs and provide ongoing support for employees, as well as ensure that adequate facilities and resources are available to support the implementation of new knowledge. These steps will help the company achieve its vision and mission and strengthen its competitiveness in the market.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

Improving the quality of human resources in the field of vocational education becomes the focus of goals in this community service activity. Through the training of software inventors, the quality of human resources in vocational schools SMK Muhammadiyah 1 Gresik, SMK KAL 1 Surabaya, SMK Maskumambang 1 and SMK PGRI 1 Gresik given understanding and knowledge about software Inventor that 73% of participants have never known the software before. With lecture methods, Q&A, demonstrations, and practices are given in the presentation of the material. The results of this software inventor training obtained a satisfaction score of 60% with a good assessment scale for facilitators, 53% for facilities and 53% for presenters, and 67% for materials provided. Suggestions for future training can be held with a longer duration and participants get an alloy book.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

An integrated service post or often called posyandu is a health effort that is sourced from community resources, managed and organized from, for, by and with the community. The aim of the research is the influence of the Covid-19 pandemic on visits by toddlers to the posyandu in Alaa Wanggudu Village, Asera District, North Konawe Regency. The type of research used is a Cross Sectional Study. The samples in the research were all mothers with toddlers who came to the Alaa Wanggudu Village Posyandu, totaling 32 toddlers. The results of the research show that there is an influence of the COVID-19 pandemic on visits by toddlers at the posyandu in Alaa Wanggudu Village, Asera District, North Konawe Regency (p value = 0.039 < ? value = 0.05,) there is an influence of education on visits by toddlers to the posyandu in Alaa Wanggudu Village, District Asera, North Konawe Regency (p value = 0.031 < ? value = 0.05), there is an influence of anxiety level on toddler visits at the posyandu in Alaa Wanggudu Village, Asera District, North Konawe Regency (0.032 < ? value = 0.05), there is an influence of work on toddler visits at the posyandu in Alaa Wanggudu Village, Asera District, North Konawe Regency (p value = 0.027 < ? value = 0.05). The conclusion is that there is an influence of the COVID-19 pandemic, anxiety levels, work, education on visits by toddlers at the posyandu in Alaa Wanggudu Village, Asera District, North Konawe Regency. Suggestion: Mothers should continue to regularly take their children to the posyandu while still implementing health protocols.

Land* is* a* necessity* that* is* needed* by* every* Indonesian* citizen.* The* purpose* of* this* study* is* to* find* out* and* analyze* the* resolution* of* legal* disputes* against* holders* of* certificates* of* ownership* (double* certificate).* A sense of wanting to have a subject that will eventually lead to land disputes. One of the problems is the emergence of multiple ownership certificate (overlapping). "Double Certificate" can lead to civil disputes between the parties, so to ensure legal certainty over the land it needs to be resolved through a judiciary. Based* on* the* results* of* the* study* indicate* that* the* occurrence* of* double* certificates* caused* by* several* factors,* namely* the* bad* intention* of* the* applicant* for* the* certificate,* an* error* from* the* Land* Office,* namely* in* terms* of* collecting* and* processing* physical* data* and* juridical* data* of* the* land,* and* the* unavailability* of* a* comprehensive* land* registration* map.* Double certificate occur because there are two certificates in one office issued officially by the Land Office. This* research* uses* normative* juridical,* data* sources* collected* from* library* data* and* then* the* data* collection* techniques* used* are* literature* study.* The* formulation* of* the* problem* in* this* research* skirpsi* is*what* are* the* factors* that* lead* to* the* submission* of* dual* certificates,* and* the* legal* protection* that* double* certificate.* Legal protection for holders of land rights is as regulated in Government Regulation No.24 of 1997 and Article 38 paragraph (2) UUPA, Article 32 paragraph (2), Article 23 paragraph (2) and Article 19 paragraph (2) letter c, that the certificates of proof of right act as a strong means of proof. The two rights owners who are the object of the dispute do not receive legal protection if the revocation of the land certificate has been decided. Because the publication system used in Indonesia is a negative publication system that contains positive elements. Settlement* of* land* disputes* can* be* resolved* by* deliberation* by* the* parties* or* mediation* and* through* justice.* On* the* other* hand* there* is* a* need* for* special* procedural* law* provisions* either* through* deliberation* or* mediation* at* Land* Office* and* the* court* if* dispute* resolution* occurs* through* litigation. The settlement of disputes through this court route s generally through several solutions, ths is : 1. Lawsuit to the land office 2. Civil suit in court 3. State admnstrative court 4. Kasasi in the menchanism for resolving land disputes with multiple certificate outside the court route includes the use of legal remedies by mediaton.   Keywords:* Settlement,* Land* Certificate,* Double

Fakfak Regency is one of the autonomous regions located in the territory of West Papua Province. Normatively, this district is still classified as an area rich in potential economic resources. If the potential of these resources can be managed and utilized properly, it will certainly make a positive contribution to the increase of Regional Original Revenue. The Tourism sector is one of the potential and strategic sectors for Regional Original Revenue, because this sector is the main source of Regional Tax and Regional Levy revenue.This study aims to find out the amount of Revenue from the Tourism Sector of Fakfak Regency in the last 5 years, to find out the amount of Contribution of Tourism Sector Revenue to the Original Income of the Fakfak Regency Region, how the theory used in the Development of the Tourism Sector as one of the leading sectors for increasing Regional Original Income. The research method used is a qualitative research method. Based on the results of important research findings, in the last five years the tourism sector has received less attention from the local government of Fakfak district, but the tourism sector's revenue has increased every year.    

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

The Relationship between Work Shift and Work Fatigue in the Emergency Room Nurses and the Ward Room of RSUD Piru, West Seram Regency in 2020. Therefore, shift work every day, namely the morning shift starting at 08.00-17.00 WIT while the night shift starts at 17.00-08.00 WIT. The health of nurses is very important so that health services in the community can be optimal, considering that nurses are human resources who play an important role in the hospital for 24 hours. And one of the efforts to improve the quality of service with work shift regulations. Work shifts need to be considered the time or biological clock that corresponds to our body for work accidents. Work fatigue contributes to the occurrence of work accidents caused by fatigue factors. This type of research uses quantitative research with a cross-sectional study design (cross-sectional) where measurement of the variables can be done at the same time so that it is quite effective and efficient. Research subjects were taken 30 nurses from the ER and Ward at PIRU Hospital. The measurement results show the relationship between work shifts and work fatigue of nurses in the ER and Ward there are 8 respondents (26.7%) who have a morning shift schedule and experience fatigue and 7 respondents (23.3%) respondents who have a night shift schedule and do not experience fatigue. The statistical test results show a significant value α <0.003, which means that Ha is accepted by Ho is rejected.  

Mathematics is an applicable science and very close to human life, so mathematics is very important to learn from elementary school. However, the mathematics competence of elementary school students in Indonesia is relatively low. One of them is SD IT Cahaya Ummat which is located in Karangjati, Kecamatan Bergas, Kabupaten Semarang, the grade 6 students' average mathematics score is lower than other subjects. So far, learning is still conventional in nature with learning resources in the form of printed books, thus it is necessary to have learning innovations to increase students' interest in learning mathematics.The design of interactive media as a learning aid can be a solution to attract students' attention to be more focused when the teacher explains math material in class. When students feel interested and focused on learning, learning will be more effective so that students' understanding of the material presented by the teacher will also increase.Interactive learning media made with Adobe Flash CS5.5 to combine text, images, sound, and animation will make the application more attractive, so that students are more interested in learning mathematics with statistics material. The results of the validation score obtained from media experts are 34, material experts 39, and users 35, so this learning media product is classified as a very good category, so it is valid to be used.  

Infrastructure is an important thing in an organization/company that is used to support activities carried out within the organization. Infrastructure that includes STMIK Rosma, including hardware, software, data, and information, and human resources that support information systems. Hardware resources include PCs that are used for clients with application program software. Windows 10 professional 32 and 64 bit as the operating system. While the software on the server uses Linux OS and PHP programming language. Data and information include infrastructure data, device data, server data and data on staff, students and lecturers at STMIK Rosma. So the need for the sustainability of this system is increasingly important. Problems that have existed in the STMIK Rosma infrastructure, such as those related to information security vulnerabilities. If this problem cannot be fixed in a sustainable manner, it will have an impact or risk on the sustainability of this infrastructure, especially the academic community. This study uses NIST SP 800-30 as the method used to solve these problems. Keywords: Information Security, NIST SP 800-30, Infrastructure, Risk Assessment

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

The waste processing and renewable energy are being the issues in the industrial 4.0 era. Kitchen and organic trash in the rural areas will become a disaster if there is no solutions. On the other hand, kitchen and organic waste have a positive side, that they can be converted into biogas which can be converted into electricity. On the Minister of Energy and Mineral Resources Regulation Number 27 of 2014, supports the development of biogas and will buy electricity from the biogas conversion. The potential for biogas that obtained by the organic trash per 1000 people is 7619.8 liters of biogas, it meas that the energy contained is still abundant and the production can still be increased if processed with a modern digester system. This research produces a tool in the form of a portable digester that named GenBIoT (IoT-based Biogas Generator) which can be used by the public to produce biogas that  used by home industries or general factories. This research used the research method that similar to System Development Life Cycle (SDLC), this tool is built with several stages starting from planning analysis, designing, functional testing, data analysis and reporting of the results or implementing this tool that can be used as an alternative, as a cheap and easy source energy. This tool is based on the Internet of Things so that this tool can be monitored regarding gas pressure in the reactor, biogas volume and it will detect if there is a biogas leak so it will displayed on the system. To produce the maximum biogas composition, 50% of cow dung is required, 40% of kitchen trash and 10% of water with a ratio of 5: 4: 1 so it will produce 40 kg of biogas with a volume of methane gas (VGM) 0.11 m3 of biogas for cow dung. and 0.04 m3. The third experiment becomes the basis of future biogas production with energy produced from biogas per day of 716.39 Wh

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village