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Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Rosella (Hibiscus sabdariffal L.) contains anthocyanins which can be used as natural dyes and at the same time as an antioxidant that functions as an antidote to free radicals. The aim of this research was to formulate and test the physical characteristics of the blush on cream preparation from the essence of Rosella (Hibiscus sabdariffa L.) as a natural dye. This type of research is an experiment in the laboratory. The extract of Rosella calis flower is crushed and the filtrate is taken by extracting it. The extract is made into blush on cream preparations with a concentration of 20%, 40% and 60%. The organoleptic test results of blush on cream on the control were soft textured, white, smelled like cream, soft-textured F1, ivory white, Rosella flower-like smell, soft-textured F2, light cream colored, Roselle flower-like smell, and F3 small granular texture pink color, distinctive smell of Rosella flower, homogeneity test on homogeneous control, homogeneous F1, homogeneous F2, and not homogeneous F3, control pH test values: 6, F1: 6, F2: 6, F3: 4, control spreadability test: 6 , 3 cm, F1: 5.7 cm, F2: 5 cm, F3: 4.5 cm, control adhesion test: 4.42 seconds, F1: 4.21 seconds, F2: 4.19 seconds, F3: 4.12 seconds and emulsion type test on control: M / A, F1: M / A, F2 M / A, F3: M / A. The formulation and physical characteristics test of blush cream from the extract of Rosella flower petals (Hibiscus sabdariffa L.) cannot be formulated as a blush cream preparation and does not have good characteristics, one of which is the exposure to light and heating during the formulation.

AbstractCikiwul is a village located in Bantargebang district. Where the Bantargebang location is a final waste collection site which is the main disposal site for around 6,500 tons of waste per day from all over Jakarta. Plastic bag waste is a serious enemy for environmental sustainability. The difficulty in breaking down makes plastic waste need proper handling so that it does not accumulate. One way is to do an ecobrick. Ecobrik is a plastic waste management method that is very easy for everyone to do and has a very high impact on environmental conservation. We do community service by disseminating the benefits of ecobricks, as well as providing training on how to do ecobricks together with Cikiwul residents. Training using the zoom platform, adapting to current conditions, activities are carried out by discussing and providing training videos on how to make ecobricks. It is hoped that this activity can reduce plastic waste, which its usefulness can be maximized into new objects that have useful values.AbstrakCikiwul merupakan salah satu kelurahan yang berada pada kecamatan Bantargebang. Di mana lokasi Bantargebang merupakan tempat penampungan sampah akhir yang menjadi tempat utama pembuangan sekitar 6.500 ton sampah per hari dari seluruh wilayah Jakarta. Sampah kantong plastik menjadi musuh serius bagi kelestarian lingkungan hidup. Kesulitan dalam terurai, menjadikan sampah plastik perlu penanganan yang tepat agar tidak semakin menumpuk. Salah satu caranya adalah dengan melakukan ecobrick. Ecobrik merupakan metode pengelolaan sampah plastik yang sangat mudah dilakukan setiap orang dan sangat tinggi pengaruhnya bagi pelestarian lingkungan. Pengabdian masyarakat yang kami lakukan dengan mensosialisasikan manfaat ecobrick, serta memberi pelatihan cara melakukan ecobrick bersama dengan warga Cikiwul. Pelatihan menggunakan platform zoom, menyesuaikan dengan keadaan saat ini, kegiatan dilakukan dengan berdiskusi dan memberikan video pelatihan cara pembuatan ecobrick. Diharapkan dengan adanya kegiatan ini, dapat mengurangi sampah plastik, yang dimaksimalkan kegunaannya menjadi benda baru yang memiliki nilai guna.Â

This research report is motivated by the large number of sharia financial institutions that have emerged and the increasing number of sharia banks that provide financial services while meeting the increasingly diverse needs of society. With the current abundance of sharia banking, there are accusations that sharia banking is a conventional bank that only has a sharia label attached to it. However, nowadays sharia banks always try to implement Islamic values based on Sharia principles. Sharia banking has a big influence on people's economic activities. Various sharia banking products are expected to be able to encourage and accelerate people's economic progress in accordance with Islamic principles. In Islamic principles, economic activity cannot be separated from the postulate of faith in Allah SWT and even becomes a built in control for economic actors. From here, sharia banking was built and designed to improve the standard of human life. Sharia banking is expected to become an alternative and even a decisive solution for the development of the national economy, especially for Muslims.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

BLDC motor applications used in various forms in instrumentation, robotics, household, and transportation. One application of transportation equipment used as a propeller of electric bicycle vehicles. The value of the bicycle vehicle adjusted to the speed set, the amount that has determined. The purpose used in this study is to improve the efficiency of the regulation of BLDC motors on electric bicycles. Indicators of increasing performance are increasingly steady-state errors, and transient response required. The method used in this research is to do mathematical modeling in the form of transfer and optimization function equations. The model used is the model with the structure of the transfer function, while the optimization method used in this study is the Ziegler-Nichols method and firefly algorithm. The firefly algorithm is used in this study to obtain optimal Kp, Ki, and Kd values. The results showed that the firefly algorithm achieved better performance compared to the Ziegler-Nichols method.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

Marriage is one of the many religious rituals carried out with the aim of creating a family. In rural communities that are full of traditional values, marriage is not only carried out according to procedures or regulations in accordance with religious regulations. In this case it is the Islamic religion. One of the most important things in organizing a marriage is the presence of a dowry. The dowry is identical to the binding of the groom to the bride who becomes his wife. Islamic law does not set a limit on the amount of the dowry, because the most important thing is the wife's acceptance of her husband's gift. Karduluk village, which was the location of this research, gave dowries in the form of household items ranging from cupboards, cots/beds, chairs and tables, decorative cupboards, and so on. These items are brought to the bride's house during the wedding and are considered part of the dowry.

Yoghurt merupakan salah satu produk fermentasi yang menggunakan susu sebagai bahan dasar. Penelitian ini menggunakan bahan dasar susu nabati yang berasal dari kacang gude ekstrak umbi bit sebagai bahan tambahan. Tujuan penelitian ini adalah untuk menentukan rasio kacang gude kering dan ekstrak umbi bit yang tepat untuk menghasilkan yoghurt kacang gude yang mempunyai aktivitas antioksidan tinggi dan untuk menentukan tingkat penerimaan konsumen terhadap yoghurt kacang gude dengan penambahan ekstrak umbi bit. Rancangan percobaan yang digunakan yaitu Rancangan Acak Lengkap (RAL) dengan faktor pertama yaitu kacang gude kering sebesar 20%, 30%, 40% dan faktor kedua yaitu ekstrak umbi bit 5%, 10%, 15%. Analisis kimia yaitu analisis aktivitas antioksidan, gula total, protein, total asam, dan lemak. Analisis organoleptik yaitu warna, kekentalan, rasa asam, flavor kacang gude dan kesukaan keseluruhan. Hasil penelitian menunjukkan bahwa perlakuan 20% kacang gude kering dan ekstrak umbi bit 15% adalah perlakuan terbaik yang didasarkan pada kesukaan keseluruhan yang terdapat pada yoghurt. Dari komposisi tersebut terdapat aktivitas antioksidan DPPH 58,35%, kadar gula 2,77%, kadar protein 39,90%, total asam 1,17%, dan kadar lemak 0,19%. Sedangkan yoghurt yang memiliki aktivitas antioksidan tertinggi didapatkan pada komposisi 30% kacang gude dan ekstrak umbi bit 15% dengan nilai aktivitas antioksidan sebesar 65,23%. Pada perlakuan ini mengasilkan kadar gula 2,80%, kadar protein 46,96%, total asam 1,26%, dan kadar lemak 0,11%. Kata kunci: Kacang gude, ekstrak umbi bit, yoghurt, aktivitas antioksidan ABSTRACT Yogurt is one of the fermented products that used milk as a basic ingredient. This research used basic ingredients of vegetable milk derived from pigeon peas and used beet root extract as an additional material. The purpose of this study was to determine the ratio of dried pigeon peas to water and beet root extract that are appropriate for producing pigeon peas yogurt that had high antioxidant activity and to determine the level of consumer acceptance of pigeon peas yogurt with the addition of beet root extract. The experimental design used the Completely Randomized Design (CRD) with the first factor was dried pigeon peas of 20%, 30%, 40% and the second factor were beet root extract 5%, 10%, 15%. The chemical analysis was antioxidant activity, total sugar, protein, total acid, and total fat. Organoleptic analysis of color, viscosity, sour taste, flavor of pigeon peas and overall preference. The results showed that the combination treatment of 20% dried pigeon peas and 15% beet root extract was the best treatment. From the composition there is DPPH antioxidant activity 58,35%, 2,77% sugar content, 39,90% protein content, 1,17% total acid, and 0,19% fat content. Whereas yogurt with the highest antioxidant activity was found in the composition of 30% pigeon peas and 15% beetroot extract with antioxidant activity values of 65,23%. In this treatment yielded 2,80% sugar content, 46,96% protein content, 1,26% total acid, and 0,11% fat content. Keywords: Pigeon pea, beet root extract, yoghurt, antioxidant activity