This study aims to describe the role of school management in developing local culture-based education. Local culture-based education is a learning approach that integrates local cultural values as a contextual, relevant, and meaningful learning resource for students. This study used a qualitative approach with a case study method in an elementary school that has successfully implemented local culture comprehensively in various aspects of learning activities. Data were collected through in-depth interviews, observations, and documentation studies. The results show that school management plays a strategic role in formulating policies, supporting culture-based learning programs, and establishing partnerships with the community for cultural preservation. The principal, teachers, and education staff actively integrate local cultural elements into the curriculum, extracurricular activities, and the learning environment. Despite facing challenges such as limited resources and lack of training for educators, this school is able to demonstrate a strong and consistent commitment to making local culture the foundation for character and identity formation for students. This study confirms that collaboration between stakeholders is key to success in realizing education rooted in local wisdom. By involving parents and the community, schools can create a more inclusive and supportive learning environment. These findings demonstrate that community involvement in the educational process not only enriches students' learning experiences but also strengthens their sense of belonging to local culture. This research significantly contributes to the development of educational models that focus not only on academic aspects but also on the development of student character and identity rooted in local cultural values. Through this approach, it is hoped that students will grow into individuals who are not only academically intelligent but also have an awareness and appreciation for their own culture.

This study aims to determine the accountability and transparency in the management of Direct Cash Assistance (BLT) in Kota Raja Village, Tanjung Jabung Timur Regency. This study was conducted using a qualitative descriptive method. The types of data used are primary data and secondary data. The data collection techniques used were questionnaires and observations. The population in this study was The population in this study were 40 village government officials, namely the Village Head, Village Secretary, Planning Head, Finance Head, RT Head, Hamlet Head and BPD members consisting of the BPD Chair, BPD Deputy Chair, BPD Secretary, Several BLT Recipient Communities in Kotar Raja Village. The data analysis method used in this study is a quantitative descriptive method. The results of this study indicate that the management of Direct Cash Assistance (BLT) in Kotar Raja Village has implemented the principles of Accountability and Transparency.

Consumer non-cyclical companies represent a stable sector that provides essential goods and services, often attracting investors seeking long-term, low-volatility opportunities. This study investigates how financial strategies—specifically window dressing and leverage—influence investment decisions in 68 consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. Investment decisions are measured using two key valuation indicators: Price to Book Value (PBV) and Price to Earnings Ratio (PER). Window dressing is quantified through changes in quarterly cash holdings, while leverage is proxied by the Debt to Equity Ratio (DER). Employing a quantitative descriptive method, this research uses purposive sampling and multiple linear regression analysis, preceded by classical assumption tests. The findings reveal that both window dressing and leverage have a significant positive effect on PBV, indicating that these factors play a role in shaping market perceptions of firm value. Conversely, neither variable has a significant influence on PER, suggesting that investors in this sector rely more on consistent fundamentals than on short-term financial appearances or capital structure when evaluating profitability. These results support signaling theory, emphasizing that while financial signals can influence market behavior, their effectiveness depends on the credibility of the signal and the investor’s focus. This study provides practical implications for managers aiming to enhance firm value and for investors seeking to interpret financial signals more accurately.

Jembatan Dondang merupakan jembatan yang melintas di atas Sungai Dondang yang masuk dalam wilayah Kabupaten Kutai Kartanegara. Jembatan ini mengalami kerusakan akibat tertabrak oleh kapal tongkang batu bara yang menyebabkan salah satu pilarnya mengalami kerusakan. Perbaikan dilakukan setelah perhitungan kekuatan struktur secara menyeluruh termasuk analisa kerusakan pada pondasi. Dari hasil perhitungan tersebut disimpulkan bahwa struktur masih dalam kondisi aman, terlihat dari pengujian dinamik struktur antar bentang untuk mengetahui lendutan yang terjadi dengan hasil berupa respon dinamik, dari hasil tersebut diketahui bahwa lendutan masih dalam kondisi yang aman. sedangkan pondasi perlu dilakukan penambahan tiang untuk mengganti tiang yang mengalami kerusakan. Dari hasil analisa diketahui penambahan tiang sebanyak 6 titik tiang pancang diameter 60 cm (hulu dan hilir), akibat penambahan titik pancang, maka diperlukan penambahan (extend) pile cap.  

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Equity Ratio (ROE), Price Earning Ratio (PER), Earning Per Share (EPS) on Health Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all health sector companies listed on the IDX. The number of samples collected was 17 companies with 5 years of observation (85 observation data) that met the criteria. The analysis method used was the classical assumption test, multiple linear regression analysis, while hypothesis testing used Simultaneous and Partial tests. The results of this study indicate that DER has a positive and significant to stock prices, ROE is not affects stock prices, PER does not influence on stock prices, EPS has a positive and significant influence on stock prices.
 

The Batch 3 Entrepreneurship Workshop aims to improve participants' entrepreneurial competencies, especially in mastering B2B negotiation skills and affiliate marketing. This workshop was held on November 30, 2024 at STIE Ganesha by the implementation team from LPPM and Ganesha LabPreneur. The method of activity with a PAR approach that includes interactive material delivery, hands-on simulations, and participatory discussions. There were 150 participants from MSME players and students who brought gadget devices. The results of the activity showed an increase in participants' understanding of the material taught, with most participants able to practice negotiation techniques and digital marketing strategies. The implication of this activity is to encourage the development of resilient entrepreneurs who are adaptive to digital market changes and strategic business collaboration. This activity provides a practical reference for future entrepreneurship training.

This article discusses the role of the government and strategies for strengthening the people's economy in empowering Micro, Small, and Medium Enterprises (MSMEs) in Purwokerto, particularly in the context of digitalization. MSMEs play a significant role in the local and national economy but face various challenges that affect their competitiveness. The Banyumas Regency government actively supports digital transformation through training and programs that enhance the digital skills of MSME actors. Additionally, financial literacy is also deemed crucial to help MSME actors manage finances and understand essential business aspects. This article aims to provide an in-depth understanding of the conditions of MSMEs in Purwokerto and the steps that can be taken to enhance their role in the local economy.

This study aims to analyze the quality of internet service at CV. Asri Jaya Mandiri using the Quality of Service (QoS) and SERVQUAL methods. QoS measures network performance based on parameters such as throughput, delay, jitter, and packet loss, while SERVQUAL evaluates employees' perceptions and expectations across five dimensions: tangible, reliability, responsiveness, assurance, and empathy. The analysis reveals significant gaps, particularly in reliability and empathy, with unstable connections and inadequate access speed being the primary issues. To improve Service Quality, the study recommends infrastructure upgrades, increased bandwidth, and enhanced communication within the IT team. Implementing these measures is expected to ensure smooth operations, improve employee satisfaction, and enhance the company’s competitiveness.

bahan baku katode baterai Li-NMC. Senyawa nikel yang digunakan dalam bahan katode NMC biasanya dalam bentuk nikel sulfat heksahidrat (NiSO4.6H2O). Untuk memperoleh nikel sulfat dengan kemurnian tinggi, pemrosesan hidrometalurgi dari sumber primer seperti bijih nikel laterit dan mineral nikel sulfide atau sumber sekunder seperti baterai bekas lithium-ion yang mengandung nikel sering digunakan. Pemrosesan hidrometalurgi umum melibatkan praperlakuan, pelindian asam, pemisahan/pemurnian, dan kristalisasi. Pada penelitian ini akan dilakukan studi kristalisasi padatan nikel sulfat menggunakan pelarut organik isopropanol sebagai agen kristalisasi. Prinsip proses kristalisasi ini adalah penambahan pelarut organik yang tepat (jenis dan konsentrasi) pada temperatur rendah (10-15oC), akan membuat larutan menjadi super jenuh sehingga menurunkan kelarutan logam-sulfat dalam larutan. Akibatnya, proses kristalisasi padatan logam terjadi. Penelitian ini dilakukan untuk melihat pengaruh beberapa parameter seperti pengaruh perbadingan organik/air dan temperatur mempengaruhi proses kristalisasi. Penelitian ini melalui serangkaian percobaan yang terdiri dari pelarutan, kristalisas dan karakterisasi. Hasil penelitian menunjukkan bahwa perbandingan organik air (OA) 2:1 dan temperatur ruang adalah parameter terbaik dengan persen pengendapan 99% dan persen perolehan 96%. Jenis senyawa pada endapan yang diperoleh adalah nikel sulfat heksahidrat (NiSO4.6H2O) sesuai dengan jenis senyawa yang terdapat pada sampel awal padatan nikel sulfat pro-analisis dengan bentuk butiran endapan tidak teratur.