Penelitian ini bertujuan untuk mengetahui pengaruh perputaran aset dan margin laba terhadap pertumbuhan berkelanjutan perusahaan (CSG) yang dimediasi oleh leverage. Penelitian sebelumnya mengenai pengaruh perputaran aset, margin laba, dan leverage terhadap CSG beberapa kali dilakukan, tetapi menunjukkan hasil yang berbeda-beda. Penelitian ini menawarkan model baru dimana leverage sebagai pemediasi hubungan perputaran aset dan margin laba terhadap CSG. Populasi penelitian ini adalah perusahaan yang terdaftar dalam Indeks ESG Quality 45 dengan periode pengamatan 2017 sampai dengan 2023. Teknik pengambilan sampel menggunakan purposive sampling dan alat analisis data menggunakan SEM PLS dengan tingkat signifikansi 5%. Penelitian ini menunjukkan hasil perputaran aset, margin laba, dan leverage berpengaruh positif terhadap CSG. Sementara itu, perputaran aset berpengaruh negatif terhadap leverage dan margin laba tidak berpengaruh terhadap leverage. Hubungan tidak langsung menunjukkan hasil yang identik, yaitu leverage memediasi perputaran aset terhadap CSG, tetapi arahnya negatif, serta leverage tidak mampu memediasi margin laba terhadap CSG.

This community service program aims to introduce and implement a hydroponic farming system as an alternative effective planting medium to improve the economic welfare of the community in RT 19, Bumiayu Village, Bengkulu City. This activity is motivated by the limited agricultural land in urban areas and the minimal use of narrow spaces for productive activities. The methods used include counseling, training, and direct practice of hydroponic cultivation by utilizing used goods such as plastic bottles. The results of the activity showed that the community was very enthusiastic in participating in the training and were able to apply basic hydroponic techniques independently. From an Islamic economic perspective, this activity reflects the values ??of justice, welfare, and empowerment, where the community is not only given knowledge, but also guided to become more economically independent. Hydroponics has proven to be an alternative to modern agriculture that can increase productivity and empower the community in a sustainable manner.

This research discusses the legal process against children who commit indecent crimes and the role of rehabilitation as a recovery effort based on Decision Number XXX/Pid.Sus-Anak/2024/PN Mgg. This investigation uses normative and empirical legal methods by analyzing laws and regulations and judicial practices against children. This investigation purposes to examine the role of the prosecutor in determining the boarding school as a place of rehabilitation and assess the suitability of the prosecutor's charges with the provisions of juvenile criminal law in Indonesia. The findings showed that prosecutors play an important role in determining the form of rehabilitation by coordinating with community supervisors, considering the best interests of the child as stipulated in Law Number 11 of 2012 concerning the Child Criminal Justice System (UU SPPA). The selection of pesantren as a place for rehabilitation reflects an educational approach that not only punishes, but also shapes the morals and character of children so that they can return to society in a better condition. This rehabilitation also provides access to education and guidance in an environment that supports the mental and social recovery of children and prevents repetition of criminal acts.

This research aims to increase UMKM opportunities in Mojopilang Village. In this increasingly modern and sophisticated era, technology, especially social media, is growing rapidly and making things easier for its users. This is very profitable for looking for business opportunities, one of which is affiliate. This research uses an outreach method which includes training on how to create an affiliate account, mentoring to ensure that the training carried out can be applied, correct make-up procedures to maximize affiliate content, as well as evaluation in the form of questions and answers. This activity was carried out on December 13 2024, involving village communities, especially women and Mayjen Sungkono University students. Initial observation results show that several people in Mojopilang Village have the mindset that if they want to open a business, they must spend capital and have very little knowledge about affiliates. Through this outreach about affiliate make up, it is hoped that the village community, especially women, will understand and be interested in doing affiliate work, especially in the field of make up. The results of this evaluation can be seen from the enthusiasm of the socialization participants who were excited about the material presented and some of them even wanted to try becoming affiliates.

This study aims to analyze the effect of production cost optimization on increasing profits (profit) in Micro, Small, and Medium Enterprises (MSMEs) in Pancing, Medan City. MSMEs have an important role in the Indonesian economy, contributing around 60% of Gross Domestic Product (GDP) and absorbing more than 97% of the workforce. However, many MSMEs face challenges in managing production costs efficiently, which can reduce their profit margins and competitiveness in the market. The method used in this study was a survey with a questionnaire distributed to 10 registered MSME respondents. The results of the analysis showed that 80% of respondents had businesses registered as MSMEs, and 60% of them conducted production cost analysis regularly. In addition, 70% of respondents believed that good production cost management could increase their business profits. Correlation analysis showed a strong positive relationship between production cost optimization and increased profits, with a correlation coefficient of 0.75 and a significance value of p <0.05. The regression results showed that every one unit increase in production cost optimization would increase profits by 1.20 units. This study concludes that production cost optimization has a significant effect on increasing profits in MSMEs in Medan. Therefore, it is recommended that MSME owners continue to improve their understanding of the importance of production cost optimization and implement technology that can help efficiency and conduct cost analysis regularly.

This study aims to analyze the role of the school principal in efforts to improve the quality of Islamic religious education at SMP PGRI 2 Selagai Lingga. Using a qualitative approach with a case study method, data were collected through interviews, observations, and documentation. The findings reveal that the principal plays a significant role as an educator, supervisor, and manager through programs such as Quranic reading sessions, dhuha prayer, and religious sermons designed to improve student morality. Additionally, the principal involves the teaching council in supervision and skill enhancement, including the use of technology in learning. The implications of this study emphasize the importance of the principal's role in creating a conducive and integrated educational environment based on Islamic principles.

This study aims to analyze students' mathematical connections through the application of the Think Talk Write (TTW) learning style and collaboration in the context of mathematics learning. The Think Talk Write (TTW) method emphasizes developing critical thinking, communication and writing skills in understanding mathematical concepts. Collaboration between students is also integrated to strengthen mathematical understanding through discussion and joint problem solving. This research uses a qualitative approach with case studies as the analytical framework. Data was collected through classroom observations, interviews with students, and analysis of students' writing. Research findings show that implementing the Think Talk Write (TTW) method with collaboration can improve students' mathematical connections, strengthen conceptual understanding, and improve communication and mathematical problem solving skills. Pedagogical implications of these findings are discussed to promote more effective and inclusive mathematics learning practices.

Artikel ini membahas pengaruh perilaku sumber daya manusia dalam kehidupan organisasi bisnis di era global. Era globalisasi yang ditandai dengan persaingan yang ketat dan perubahan yang cepat menuntut organisasi bisnis untuk memahami dan mengelola perilaku sumber daya manusia dengan baik. Metode penulisan artikel Literature Review ini adalah dengan metode library risearch, yang  bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Perilaku sumber daya manusia yang positif, seperti komitmen, dedikasi, kerja tim, adaptasi terhadap perubahan, dan komunikasi yang efektif, berkontribusi pada pencapaian tujuan organisasi dan meningkatkan produktivitas. Selain itu, perilaku sumber daya manusia juga berdampak pada citra dan reputasi organisasi di era digital yang terhubung secara global. Perilaku yang profesional, etis, dan bertanggung jawab membantu membangun kepercayaan dan kepuasan pelanggan serta pemangku kepentingan lainnya. Dalam kesimpulannya, artikel ini menekankan bahwa perilaku sumber daya manusia berperan penting dalam keberhasilan organisasi bisnis di era global, dan organisasi perlu menerapkan strategi yang tepat dalam mengelola perilaku tersebut.

The internship was held at PT. North Sumatra Plantation, District Seisuka, Batu Bara Regency, North Sumatra Province on 01 February – 28 February 2023. Purposeof this internship activity is to find out how to analyze the production costs of processing fresh fruit bunches PT. North Sumatra Plantation is a company that engages in the management, processing and marketing of plantation products. Commodities that are cultivated are oil palm, rubber, sugar cane, sweet potatoes and various other plants. Analysis of the production costs of processing fresh fruit bunches. The results obtained from the activity the internship is in the first week until the end of the research is obtained expenditure of goods and entry of goods and analyze the production costs of fresh fruit bunches at PT. North Sumatra Plantation.

Penyediaan pakan ternak unggas di Indonesia saat ini masih mengalami kendala, satu diantaranya adalah masih tingginya komponen penyusun ransum berupa pakan import. Tentu saja hal ini secara langsung berimplikasi terhadap tingginya harga pakan pada tataran konsumen. Sampai saat ini sekitar 80% dari seluruh komponen penyusun ransum unggas merupakan produk import seperti, corn gluten meal (CGM), bungkil kedelai, meat bone meal  (MBM) dan tepung ikan. Bungkil kedelai sampai saat ini masih merupakan komponen utama sumber protein nabati pada pakan unggas di Indonesia.