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This study aims to investigate the impact of Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX (Indonesia Stock Exchange). The data utilized for this study are annual reports obtained from each company, accessible on the website www.idx.go.id. The research employs the associative method with statistical analysis and panel data testing. The sampling method employed is purposive sampling, encompassing a total sample of 10 Property Companies listed on the IDX, and the data spans from 2016 to 2022. The study's findings reveal that Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) exert a positive and significant influence on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX.

High school students are the young generation who have the potential and have the opportunity to play an active role in the development of the nation and the nation. To support their ability to compete in today's era, high school students are required to have self-confidence, be able to communicate politely, and be polite as part of public speaking. If you do not have the ability to communicate in public appropriately due to a lack of self-confidence, then the interaction cannot run smoothly. Therefore, to provide understanding, public speaking training is held using the CCP (Confident, Content and Performance) method. This dedication activity was a collaboration between the lecturer who held the tridharma activities of higher education and the UPTD SMAN 13 Maros which is located in Pucak Village. By using the practice method which begins with increasing self-confidence, followed by creating content and finally preparing for a live performance. the enthusiasm of the participants was very high, various questions were asked during the discussion so that this activity could provide training in the development of public speaking presentation skills

Early childhood is also known as the golden age, in which the potential and abilities of the physical, cognitive, language, artistic, social-emotional, moral, religious, self-concept, self-discipline and independence develop. Therefore it is important if from an early age it is necessary to instill the value of independence in children. One of the factors that can influence the process of developing independence in children is parenting style. This study aims to determine the parenting style of parents in building children's independence, because the role of parents is very important in building independence in children. The research method used is library research or library research. The results of this study are through parenting parents are able to build children's independence, including in applying habits to children. The activities in building independence in children include, 1) Physical activity, namely getting children to do activities independently, for example brushing their teeth, eating, wearing their own clothes 2) Fostering a sense of self-confidence 3) Building a sense of responsibility such as training children to complete school assignments. 4) Getting used to disciplined attitudes such as getting disciplined children to come to school and 5) Socializing by giving children the opportunity to interact with their friends who were initially shy to become brave. 6) controlling emotions by teaching children to be patient when their wishes are not fulfilled. wearing own clothes 2) Growing self-confidence 3) Building a sense of responsibility such as training children to complete school assignments. 4) Getting used to disciplined attitudes such as getting disciplined children to come to school and 5) Socializing by giving children the opportunity to interact with their friends who were initially shy to become brave. 6) controlling emotions by teaching children to be patient when their wishes are not fulfilled. wearing own clothes 2) Growing self-confidence 3) Building a sense of responsibility such as training children to complete school assignments. 4) Getting used to disciplined attitudes such as getting disciplined children to come to school and 5) Socializing by giving children the opportunity to interact with their friends who were initially shy to become brave. 6) controlling emotions by teaching children to be patient when their wishes are not fulfilled.

Diversity in culture, ethnicity, language is not only a wealth or treasure in living together, but can also threaten unity, harmony and harmony. Conflicts between cultures, ethnicities and languages ​​often occur in social life. This had a negative impact not only on inter-ethnic life, but also on religious life. The purpose of this research is to examine the threat aspects of cultural diversity, as an opportunity to build and strengthen a sense of brotherhood, love for one another and uphold mutual respect and respect for differences as a capital of religious and social life by students of SMAK Bhakti Luhur Malang. The method used by researchers is a qualitative method. Researchers use a descriptive approach. Data sources are students of grades 1, II and III. The researcher chose 3 students as representatives of the population. In addition, data was also taken from teachers and school principals. The technique of determining informants uses purposive sampling technique. Researchers also refer to research results that have been published in national journals in order to map the novelty of this research. The data collection technique is an open interview. The instrument used by the researcher is a list of questions. The analysis technique goes through three stages namely reduction, display and data verification. The author concludes that tensions and conflicts are caused by low understanding and awareness in responding to differences in ethnicity, language and culture. Development of local culture in schools as a constructive step in developing religious values. Therefore, it is necessary to revive local cultural values ​​as a living laboratory for students so that they can be used as a basis for developing an attitude of religious moderation in the wider community.

Diversity in culture, ethnicity, language is not only a wealth or treasure in living together, but can also threaten unity, harmony and harmony. Conflicts between cultures, ethnicities and languages ​​often occur in social life. This had a negative impact not only on inter-ethnic life, but also on religious life. The purpose of this research is to examine the threat aspects of cultural diversity, as an opportunity to build and strengthen a sense of brotherhood, love for one another and uphold mutual respect and respect for differences as a capital of religious and social life by students of SMAK Bhakti Luhur Malang. The method used by researchers is a qualitative method. Researchers use a descriptive approach. Data sources are students of grades 1, II and III. The researcher chose 3 students as representatives of the population. In addition, data was also taken from teachers and school principals. The technique of determining informants uses purposive sampling technique. Researchers also refer to research results that have been published in national journals in order to map the novelty of this research. The data collection technique is an open interview. The instrument used by the researcher is a list of questions. The analysis technique goes through three stages namely reduction, display and data verification. The author concludes that tensions and conflicts are caused by low understanding and awareness in responding to differences in ethnicity, language and culture. Development of local culture in schools as a constructive step in developing religious values. Therefore, it is necessary to revive local cultural values ​​as a living laboratory for students so that they can be used as a basis for developing an attitude of religious moderation in the wider community.

Gen-Z is a generation that is highly influenced by the importance of appearance regarding beauty and fashion. The beauty and personal care business in Indonesia is estimated to reach 154 T with a growth rate of 4.3% per year. This is a big business opportunity, especially for Gen Z, which is predicted to become a demographic bonus in the next few years. This beauty class training aims to train young women's life skills by taking advantage of opportunities from the beauty sector and Gen-Z consumption behavior to become something of economic value or beautypreneur. The methods used in this training activity are lectures, discussions and practice. The result of this training activity is that participants have knowledge about the beauty business prospects which can be a source of income for them and have mastered basic make-up techniques.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

This article is a research through Christian Religious Education counseling for adults which discusses "Healthy Dating." Nowadays, when it comes to dating, adults no longer consider this a difficult thing, considering themselves to have sufficient ability to determine the actions they take in dating, so it is not uncommon to find adults whose relationships are broken and do not match the teachings of their religion. Dating is no longer a taboo subject for adults, therefore it is necessary to teach and guide these adults for such assumptions. Christian Religious Education aims to guide, foster, and express guilt for all actions that are contrary to God's will in order to qualify someone before God Himself. Unhealthy dating is a dating phenomenon that deviates from the essence of courtship itself. In maintaining a healthy relationship, there are several tips, including praying to God, organizing, need for action, fear God and have a good relationship with God, and personality.

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.

Petai (Parkia speciosa Hassk) is a horticultural plant as a vegetable that is beneficial for health. Petai can help treat digestion to help neutralize stomach acid. Petai has a fairly high nutritional content, namely vitamin A, vitamin C, calcium, and iron so it is necessary to make efforts to cultivate petai plants as a business opportunity. Petai trees grow and develop in Kenayan village, namely on vacant village treasury land, cliff land and yard. This service aims to increase the knowledge of farmers in the cultivation of petai. Service activities are carried out using a participatory method. The service activities were carried out 4 times, namely counseling on petai cultivation related to the provision of plant materials, care, harvesting and post-harvest, socialization about the propagation of petai plants by grafting, handing over assistance of a number of grafted petai seeds in the hope of fruiting more quickly and assistance in socialization about petai cultivation. Public knowledge about petai cultivation and how to propagate petai by grafting has increased. Grafting is one way to improve the quality of plants by attaching a piece of tree bark with buds from the scion to a slice of the bark of another tree from the rootstock so that it grows together to form a new plant. Planting petai in the yard of the house is an alternative as an herbal treatment to improve health and increase family income.

Ngijo Village, Tasikmadu District, Karanganyar Regency has various potentials, one of which is the snack industry. Observation results, Partners have a good opportunity as evidenced by an increase in sales turnover every month. Partners have taken advantage of marketplaces such as Shopee, Tokopedia, OLX. Partner's understanding of banking digitalization is important to have, the problem is that Partners have not used internet banking. Community Service Activities carried out on Saturday 23 July 2022 in the form of a Workshop aimed at introducing internet banking as a strategy to improve sales performance. In practice, all partners are very enthusiastic about participating in the Workshop. By looking at the performance of Partners participating in simulations and doing exercises, it shows an increase in understanding where student partners have gained a good understanding of the use of internet banking to improve sales performance.

The discussion in this journal will focus on how the marketing strategy of online business companies in capturing market share, especially the Generation Z who dominates the world's population today. The digital economy concept is not much different from the general economic concept, but what distinguishes it is the transaction system in carrying out economic activities. The results of the study explain that online motorcycle taxi companies such as Gojek have the power as pioneers of online motorcycle taxi companies in Jakarta, this is a solution for Jakarta residents, especially Gen Z whose population is very dense so that the existence of Gojek will greatly assist Gen Z residents in meeting their needs, especially the costs involved. cheap according to the site www.aturduit.com. Gojek's weakness is a problem that must be resolved by the operator because it is related to the company's internals in this case is the "naughty" driver. Threats in the Gojek company are a classic thing faced by every business whose orientation is profit and finally the opportunity for Gojek according to the author is very large because the community's need is very high for mass transportation. Danaprospera.id's market segmentation includes investors, entrepreneurs and Gen z or young people who are productive and innovative. This is strongly supported by the commitment of online loan companies that are not burdensome in terms of bureaucracy according to the www.modalrakyat.id website.

.Islam allows decorating, but using cosmetics must be in accordance with Islamic law, starting from the raw materials to the manufacturing process, not excessive, and not endangering the user. Along with global trends, the use of these cosmetic products is increasingly widespread in various parts of the world. Because of the high consumer demand for cosmetics. Cosmetics are a must-have item regardless of age and gender. This is a great opportunity for business people. Meanwhile, millennial consumers are a consumer segment that lives at a time when technological developments are running very rapidly, they are used to using technology and the internet to connect with a very large number of other people on a regular basis, at the same time. This generation has significantly more social network connections than any other generation, they have lots of online friends, and are able to improve their psychological aspects when they can engage with their friends. On the other hand, cosmetics sticking to the face and other parts of the body affect the requirements for the validity of prayer, namely being clean from uncleanness. every Muslim should pay attention and ensure that there is no more impurity on the body. The service activity was carried out in the City of Gorontalo Dulalowo Timur for young female students of MAN 1 Gorontalo. The activity methods used in this service are material, practice, and questions and answers. From this activity it resulted that the understanding and practice of young women regarding halal cosmetic literacy and business opportunities in the digital era in the good category 65% and 35% were quite good categories.  

The KPM (Kuliah Pengabdian Masyarakat) Universitas Sains Al Qur'an carry out a community activity program in the Butuh Kidul Village. Butuh Kidul Village is one of the villages located in Kalikajar District, Wonosobo Regency. This village has the potential to produce vegetables. Vegetables that are widely produced are chayote. The KPM (Kuliah Pengabdian Masyarakat) students make product innovations from chayote into a more attractive product, namely chayote which is processed into candy. Candy is one of the food products that are liked by all ages. This activity was socialized through activities with the theme “Workshop on Marketing Strategy & Product Innovation from Pumpkin Siam”. This activity aims to take advantage of the potential of the Butuh Kidul Village community. By innovating through the use of chayote vegetables, it is possible to open UMKM (Micro, Small and Medium Enterprises) in the Butuh Kidul Village. The UMKM can have an impact on the Butuh Kidul Village community which can be a business opportunity for the Butu Kidul Village community. In this article, we explain how to process chayote into candy and promote marketing strategies through digital marketing.

Research on Strategy Development of Rejang Lebong Agribusiness Sub Terminal, aims to analyze internal and external factors of Agribusiness Sub Terminal in Rejang Lebong Regency in order to keep growing and formulate alternative strategies for Agribusiness Sub Terminal development in Rejang Lebong Regency. This research was conducted in March 2022 in Simpang Nangka Village, Selupu Rejang District, Rejang Lebong Regency. The data analysis method used in this research is strategy formulation analysis consisting of internal and external factor analysis, internal external matrix analysis, Strength, Weakness, Opportunity, And Threat (SWOT) analysis, and analytic hierarchy process (AHP). The results of this study indicate that the internal factors consisting of strengths and weaknesses that have the highest value are relatively large agricultural/plantation lands. External factors consisting of opportunities and threats that have the highest score are the availability of superior and potential commodities (vegetables, fruit, coffee, grain/rice, and corn) which are very large both nationally, regionally and internationally. This can be strengthened by the AHP decision-making method where the level of the factor that becomes the main priority in achieving the strategic focus of developing the Rejang Lebong agribusiness sub-terminal is the HR factor.

Learning is a complex process which contains several aspects. These aspects are an increase in the amount of knowledge, the ability to remember and reproduce, there is an application of knowledge, inferring meaning, interpreting and relating to reality, and a change as a person. This research is hoped that  can give contribute for schools, teachers, and students. This researcher has led a review entitled Meta-examination of the impact of the Teams Games Tournament (TGT) learning model on science subjects on student learning outcomes using the connection test technique the Team Games Tournament (TGT) Learning Model on Student Learning Outcomes in Science Learning.  is a scalable method for consolidating the consequences of at least two comparable examinations to obtain a mix of quantitative information. This research plans to determine student learning outcomes in science learning after the Team Games Tournament (TGT) learning model is applied.  This research is uses the strategy of Meta Correlation Analysis which is an attempt to summarize various exploratory results quantitatively based on the consequences of important investigations. In this research is can find that there is an impact from the use of the learning model the fun type is Teams Games Tournament Tournament assisted by general media on student learning outcomes. Utilization of Cooperative Learning Model Types of Teams Games Tournament Assisted by Audio Visual has an impact on student learning outcomes. Likewise, TGT can also train self-confidence and all students are given the opportunity to attend classes effectively. Opening the door for students to be interested can make students more dynamic and increase their knowledge.

The new paradigm for the settlement of juvenile crimes in Law no. 11 of  2012 concerning the Juvenile Criminal Justice System includes several provisions in the process of resolving child crimes. There are a number of new things in the Law on the Juvenile Criminal Justice System, namely the philosophy of the juvenile criminal justice system, the scope of children, the age of criminal responsibility for children, the elimination of categories of criminal children, state children and civilian children, changes in designations, restorative justice approaches, process obligations diversion at every level of examination, affirmation of children's rights in the judicial process, restrictions on efforts to deprivation of liberty. The philosophy of the juvenile criminal justice system shifts from retributive justice, rehabilitation to restorative justice which emphasizes efforts to restore the situation, pays attention to the interests of victims and perpetrators, opens space for perpetrators and victims to meet with the aim that there is an opportunity for the perpetrator to express regret to the victim and at the same time show his responsibility. opportunities for victims to express their feelings, reduce feelings of hostility, restore balance in society. Keywords: Paradigm, Child Crime, Restorative Justice

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020.  The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.

The implementation of community service aims to increase the knowledge and skills of participants in processing rhizomes into a fresh and healthy drink, rhizome types are believed to have benefits and efficacy to help improve health. Improving the knowledge and skills of participants can be done by providing training through demonstrations and mentoring by giving participants the opportunity to try making fresh and healthy drinks made from rhizomes. The implementation of this community service activity was attended by PKK members in Sidorejo Village, Jabung District, Malang Regency with a total of 31 participants. This activity takes place for 2 days, starting from 04 to 05 September 2021 at the DEWISRI Tourist Location (Desa Wisata Sidorejo Indah). The first day of community service activities; participants were given a pre-test before the presentation of the material, the results of the pre-test showed that most of the participants' knowledge of making fresh and healthy drinks made from rhizomes was still lacking. Then after the pre-test presentation of the material and demonstration from the video. second day activities; participants were given a post-test and participants were given the opportunity to practice making fresh and healthy drinks made from rhizomes, in practice the participants were evaluated by the presenters with a check list sheet. Based on the results of the post-test and practice, it was shown that the knowledge, skills and abilities of the participants had increased. After the community service activities take place, it is hoped that participants can process rhizome ingredients into a fresh and healthy drink to increase family immunity, besides that participants can also produce these drinks and sell them.