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Background: Pulmonary tuberculosis (TB) is an infectious disease that requires long-term treatment and patient compliance so that the healing process can be achieved properly. One of the factors that plays an important role in the success of pulmonary TB treatment is family support. Families who are directly involved in care and motivation can increase the patient's enthusiasm to complete treatment. Therefore, empowering families in supporting pulmonary TB treatment is very important to reduce the number of failed treatments and prevent drug resistance. This community service aims to empower families in providing effective support to pulmonary TB patients so that patients can complete their treatment completely. The empowerment program carried out through counseling on the importance of adherence to TB treatment, as well as training on how to care for patients and reduce social stigma against TB, is expected to increase the active role of families in supporting patient treatment. This community service activity involves families of pulmonary TB patients, medical personnel, and the surrounding community, with an educational and collaborative approach. The results of this community service show an increase in family understanding of TB disease, the importance of adherence to treatment, and a reduction in stigma against TB patients. In addition, families feel more prepared and motivated to support patients in undergoing treatment. Family empowerment has been proven effective in increasing the completion rate of pulmonary TB treatment, which in turn can reduce transmission rates and drug resistance.

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.  

The Community Service Activity (PKM) by ITSKes Muhammadiyah Selong aims to improve the ability and readiness of TPS Supervisors in carrying out supervision and understanding the rights and obligations in supervising TPS in the 2024 Simultaneous Elections (Pilkada) in Montong Gading District, East Lombok Regency. The Capacity Building Activity in the Technical Supervision Work Meeting was carried out for 1 day with a pull day system. In the first session from morning to afternoon, the capacity and abilities of TPS Supervisors were strengthened regarding the tasks and strategies for supervision before voting at TPS. After that, in the afternoon session, a technical understanding was provided regarding the procedures for supervision at TPS during the voting process until the vote counting for the 2024 Simultaneous Election based on KPU Regulation Number 7 of 2024. The last session was a discussion about the material or things that might arise when carrying out supervision at TPS. Capacity building activities in the technical work meeting for Supervision for the 2024 simultaneous elections took place at Lesehan Kebon Dowe, Lendang Belo Village, Montong Gading District on Saturday, November 23, attended by 71 participants from TPS Supervisors throughout Montong Gading District. The agenda for the capacity building activities for TPS Supervisors took place smoothly and conducively and all participants were able to understand the material presented, starting from the regulations or technical instructions for voting and vote counting as well as the supervision patterns that must be carried out by TPS Supervisors based on the provisions of laws and regulations applicable to the 2024 Simultaneous Elections.

Kebugaran jasmani adalah kondisi yang diinginkan oleh semua manusia. Dengan memiliki kebugaran jasmani yang baik, seseorang bisa dilihat lebih dinamis dan penuh semangat, serta meningkatkan produktivitas kerja individu. Futsal adalah olahraga tim yang mengandalkan aktivitas dan intensitas tinggi, sehingga memerlukan atlet dengan kebugaran jasmani yang baik. Pemain futsal yang ideal memiliki kondisi fisik dan kemampuan yang baik, seperti memiliki daya tahan, daya ledak otot tungkai, kecepatan, dan kelincahan. Tujuan penelitian ini untuk mengetahui dan mengkaji tingkat kebugaran jasmani. Penelitian ini menerapkan metode survei memakai desain deskriptif kuantitatif dalam bentuk persentase. Subjek penelitian ini yaitu seluruh peserta yang mengikuti ekstrakurikuler futsal di SMA Negeri 1 Pesanggaran sebanyak 30 siswa. Instrument penelitian ini menggunakan Tes Kebugaran Jasmani Indonesia (TKJI) usia 16-19 tahun dan instrument non-tes berupa observasi. Hasil penelitian menunjukkan bahwa dari 30 siswa yang di survei, 1 siswa memiliki persentase 3,3% termasuk dalam klasifikasi “baik sekali”, 9 siswa dengan persentase 30% tergolong dalam klasifikasi “baik”, 7 siswa mempunyai persentase 23,3% tergolong klasifikasi “sedang”, 11 siswa presentase 36,7% masuk dalam klasifikasi “kurang”, 2 siswa memiliki persentase 6,7% tergolong dalam klasifikasi “kurang sekali”. Berdasarkan hasil penelitian menunjukkan bahwa peserta ekstrakurikuler futsal SMA Negeri 1 Pesanggaran mempunyai tingkat kebugaran jasmani tergolong dalam kriteria “kurang”. Kesimpulan dari penelitian ini bahwa peningkatan kebugaran jasmani sangat penting untuk mendukung prestasi siswa. Penelitian ini diharapan dapat meningkatkan kesadaran siswa untuk menjaga kebugaran jasmani dan memotivasi mereka untuk meningkatkannya.

This research aims to see how much influence the government has on FDI and household consumption expenditure on economic growth in West Nusa Tenggara. This research uses two independent variables, namely FDI and household consumption expenditure, and one dependent variable, namely economic growth. This research uses a Six year time span from 2018-2023. The results of this study show that FDI has a positive and insignificant effect on economic growth and household consumption expenditure has a positive and significant effect on economic growth.

In this era, many people in Plosokandang Village have not utilized digital technology, even though small businesses play an important role in economic development. One example is Mr. Imin's tofu business. Through a community empowerment program for MSME owners in Plosokandang Village, Tulungagung Regency, entrepreneurs now have more insight into marketing, both offline and through social media such as Facebook. Social media helps them reach a wider range of consumers and meet market demand. The utilization of digital technology allows direct interaction with consumers, obtaining feedback, and adjusting products and marketing strategies. This program is expected to increase the competitiveness of MSMEs in the domestic market while supporting the sustainable strengthening of the community economy. With new skills, MSME owners are expected to be more proactive in facing the challenges of the digital era and support regional economic growth.s

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

Social and economic welfare reflects the quality of life in a region and is influenced by local social, economic, and environmental factors. East Java, as the second most populous province in Indonesia, faces challenges in improving the welfare of its residents, particularly due to varying regional characteristics such as employment, education, and population demographics. To understand the patterns of interrelationships among factors affecting welfare, this study conducted a klaster analysis to group regions based on similar characteristics. The klaster analysis employed both hierarchical (complete linkage) and non-hierarchical (K-means) approaches to determine the optimal number of klasters. The results revealed that the level of diversity across regions in East Java tends to be homogeneous in social and economic aspects, with average values exceeding standard deviations. Assumption tests for the klaster analysis confirmed that the data met the assumptions of multivariate normal distribution and dependency.Through hierarchical (complete linkage) and non-hierarchical (K-means) klaster analysis, two main klasters were formed, dividing districts/cities in East Java based on welfare characteristics. Using the complete linkage method, 27 regions were grouped into klaster 1, and 11 regions into klaster 2, while K-means grouped 26 regions into klaster 1 and 12 regions into klaster 2. Out of the six variables used, one variable was found to be insignificant in influencing the klastering results. Based on the mapping results, the grouping aligns with similar criteria, where urban areas predominantly fall into one klaster, and the other klaster is dominated by rural areas.

This paper discusses the principle of bank secrecy as an important instrument in legal protection for customers, as well as its relevance in maintaining public trust in the banking sector in Indonesia. Based on the legal framework stipulated in Law Number 10 of 1998 concerning Banking and Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (PPSK), this study highlights the obligation of banks to protect customer data, including exceptional situations regulated by law. Normative legal research is used to analyze legal principles, laws and regulations, and related literature. The principle of bank secrecy is considered a pillar of customer trust and the main capital in the financial ecosystem. However, challenges arise when this principle conflicts with the interests of law enforcement, such as criminal investigations. The regulations strengthened by the PPSK Law provide a foundation for customer data protection while also regulating administrative and criminal sanctions for violations. On the other hand, the application of this principle also contributes to financial stability by increasing literacy and compliance with regulations. This paper recommends harmonization between the protection of customer privacy rights and the effectiveness of law enforcement to maintain the sustainability of trust in the banking sector.

This study aims to analyze the factors affecting regional financial management at the Department of Population and Civil Registration of Manggarai Regency during the 2019-2023 period. The research method used is a mixed-method approach, combining qualitative and quantitative analysis. Data were obtained through interviews, observations, and document analysis. The results indicate that regional financial management is influenced by economic, effectiveness, and efficiency factors. This research is expected to provide recommendations to improve the financial management performance in the relevant agency.

Hypertension is one of the leading non-communicable diseases causing global mortality, particularly in low- and middle-income countries. The elderly, as a group vulnerable to hypertension, often lack access to education and motivation to engage in physical activities. This study aims to raise awareness among the elderly about hypertension prevention through physical activity in the form of hypertension exercises and education on the benefits of tomato juice. This research employed a descriptive qualitative method conducted in Perumahan Batara RW 13, Tasikmalaya City, targeting elderly individuals at risk of hypertension.Data were collected through participatory observation and informal interviews, then analyzed based on success indicators. The findings show that this program successfully enhanced community knowledge about hypertension, encouraged active participation in physical activities, and motivated participants to utilize tomato juice as a preventive measure against hypertension. The high enthusiasm of participants during discussions and their willingness to adopt healthy lifestyles indicated the program's success. With improvements in implementation aspects, this program has the potential to be adopted in other regions as a community empowerment strategy to enhance elderly health.

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

This study aims to evaluate the financial performance of PT Kalbe Farma Tbk between 2021 and 2023 through the analysis of financial ratios, including liquidity, solvency, activity, and profitability ratios. The method used is a descriptive quantitative approach, utilizing secondary data from the company’s financial statements to conduct time series analysis. The study calculates and analyzes financial ratios to assess the company’s performance over the specified period. The results show significant changes in PT Kalbe Farma’s financial condition, with a notable increase in total assets and equity, although net profit experienced a significant decline in 2023. The liquidity ratios indicate that the company maintains strong financial stability and can meet its short-term obligations, while the solvency ratios reflect a prudent approach in debt management and a reduction in reliance on external financing sources. These findings highlight the importance of effective financial management in maintaining corporate stability amidst the challenges faced in the pharmaceutical sector

Bisnis kreatif digital mengalami pertumbuhan yang signifikan dalam beberapa tahun terakhir, terutama pada produk stiker kustom yang memenuhi kebutuhan personal dan promosi. Penelitian ini mengkaji penerapan Business Model Canvas (BMC) pada bisnis kreatif digital yang berfokus pada stiker kustom. Metode yang digunakan adalah deskriptif kualitatif untuk mengeksplorasi sembilan elemen BMC, termasuk segmen pelanggan, proposisi nilai, dan saluran distribusi. Temuan menunjukkan bahwa BMC mempermudah identifikasi peluang inovasi, efisiensi operasional, dan strategi keterlibatan pelanggan. Penelitian ini memberikan kontribusi dengan menawarkan rekomendasi praktis bagi pelaku usaha untuk mengoptimalkan model bisnis mereka dan tetap kompetitif di industri kreatif digital.

Abstrak Studi ini bertujuan untuk mendeksripsikan ironi dari keterlibatan Organisasi Masyarakat Keagamaan dalam sektor pertambangan energi di Indonesia. Penelitian ini menggunakan metode studi literatur dan mengkaji dampak Peraturan Pemerintah (PP) No. 25 Tahun 2024, seperti yang diubah oleh PP No. 96 Tahun 2021, tentang Pelaksanaan Kegiatan Usaha Pertambangan Mineral dan Batu Bara. Hasil analisis menunjukkan bahwa meskipun izin tambang yang diberikan kepada Ormas dapat berdampak besar pada tata kelola pertambangan, kebijakan ini menimbulkan kontroversi karena kemungkinan melanggar Undang-Undang Minerba. Ironisnya, dampak pertambangan yang dihasilkan oleh Ormas justru diperburuk. Fokus utama diskusi ini adalah konsekuensi hukum, ekonomi, dan lingkungan dari kebijakan ini. Penelitian ini menemukan bahwa keterlibatan Ormas dalam industri pertambangan berpotensi meningkatkan risiko kerusakan lingkungan yang signifikan. Dengan demikian, penelitian ini menegaskan bahwa kebijakan publik harus dievaluasi secara menyeluruh untuk memastikan bahwa pengelolaan sumber daya mineral tetap berkelanjutan secara ekologis.

Pada saat ini jamu yang awalnya hanya sebagai obat tadisional kini mulai berubah menjadi sebuah usaha industri yang terus berkembang. Industri jamu bisa dikembangkan di Indonesia karena  salah satunya didukung dengan adanya fakta bahwa banyaknya tanaman obat yang ada di berbagai daerah di Indonesia kurang lebih sebanyak 30.000 spesies dari jumlah total keseluruhan 40.000 tanaman obat yang ada di dunia. Pulau Madura menjadi salah satu pulau yang cukup terkenal dengan jamu tradisionalnya. Salah satu daerah penghasil jamu di pulau Madura yaitu ada di Kabupaten Pamekasan. Berdasarkan studi literatur yang dilakukan oleh penulis diketahui bahwa saat ini terdapat penurunan dalam sektor industri jamu yang salah satunya disebabkan oleh kurangnya minat dan motivasi masyarakat untuk meneruskan usaha jamu tradisional, adanya peratuan menteri kesehatan (PERMENKES) nomor 06 tahun 2012, kebanyakan pemilik usaha jamu pada saat ini sudah berusia tua dan tidak paham mengenai perkembangan digitalisasi yang bisa digunakan untuk meningkatkan produktivitas perusahaan. Oleh karena itu penelitian ini bertujuan untuk mengetahui pengaruh perencanaan SDM dan motivasi kerja terhadap kinerja pembuat jamu pada industri jamu tradisional di Kabupaten Pamekasan. Sehingga diharapkan nantinya penelitian ini akan dapat membantu industri jamu yang ada di Kabupaten Pamekasan dapat meningkatkan kinerjanya dan mempertahankan eksistensinya.

This research aims to analyze the influence of cash holdings, profitability and financial leverage on company value in manufacturing companies in the primary industry and chemical sectors listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The aim of this research is to use multiple regression analysis to identify the relationship between the independent variable and the dependent variable, namely company value. The findings show that cash holdings do not have a significant impact on firm value, indicating that investors do not consider the level of a company's cash holdings when making investment decisions. In addition, financial leverage varies depending on the company's situation, but profitability as measured by return on assets (ROA) also does not have a positive impact on company value.These findings provide important insights for management as they develop financial strategies to increase shareholder value.

Qualitative research with the aim of seeing the role of Tofu and Tempe Micro, Small and Medium Enterprises (Mumkm). The results of the research show that the existence of Ibuk Iis tofu and tempe micro, small and medium enterprises (MSMEs) has a very big role for Bangun Seranten Village, especially in increasing employee income in these Micro, Small and Medium Enterprises (UMKM). The results of the interview show that this MSME not only provides permanent employment for the local community, but also provides a stable income for them or even greater than their income before working for this MSME. And also Ibuk Iis's tofu and tempe Micro, Small and Medium Enterprises (MSMEs) also face a number of challenges. One of the main problems is the difficulty of getting quality and affordable raw materials, coupled with tight competition for similar products. Complicated business licensing, complex financial administration, and so on.

Perkawinan adalah salah satu hal yang menjadi suatu ikatan lahir batin bagi manusia untuk dapat menjalin hubungan keluarga. Perkawinan dapat dilakukan jika kedua pihak telah mencapai usia minimal yang telah ditentukan. Undang-Undang Nomor 1 tahun 1974 Tentang Perkawinan menjadi Undang-Undang Nomor 16 Tahun 2019 Tentang Perubahan Atas Undang-Undang Nomor 1 tahun 1974 Tentang Perkawinan, batas usia minimal perkawinan dinaikkan menjadi 19 (sembilan belas) tahun. Penelitian ini merupakan penelitian kualitatif dengan melakukan sosialisasi serta edukasi dengan warga dan perangkat desa Karangmojo Kidul, Kecamatan Klego, Boyolali. Hasil penelitian menunjukkan bahwa Perkawinan menganut prinsip bahwa calon suami istri itu jiwa raganya stabil untuk dapat melangsungkan perkawinan agar supaya dapat mewujudkan perkawinan secara baik tanpa berakhir pada perceraian dan dapat mendapat keturunan yang baik dan sehat. Membentuk keluarga yang bahagia sangat penting demi kelangsungan hidup berumah tangga, baik suami istri itu sendiri maupun anak.