This research aimed to determine empirically the influence of Return On Assets, Free Cash Flow, Firm Size and Price Earnings Ratio on Dividend Payout Ratio on consumer non-cyclicals companies listed on the IDX in 2019 – 2023. This research was conducted using secondary data such as company financial reports. Datas were collected by  purposive sampling technique. In line with that, there were 95 datas from 19 companies which consistently give dividends each year. Additionally, the research used multiple linear regression model which was tested using IBM Statistics Product and Solution (SPSS) version 26. The results of the analysis showed that Return On Assets dan Price Earnings Ratio have positive and significant effect on Dividend Payout Ratio. Free Cash Flow and Firm Size have no significant effect on Dividend Payout Ratio.

Kemajuan ilmu pengetahuan dan teknologi pada era industri 4.0 berkembang begitu cepat dimana mengharuskan adanya transformasi digital perkembangan melalui teknologi. Salah satu inovasi media pembelajaran di era digital adalah multimedia interaktif. Tujuan dari penelitian ini adalah menghasilkan sebuah produk berupa multimedia interaktif pada pembelajaran matematika materi mata uang dikelas III SD/MI. Model pengembangan ini dirancang menggunakan model pengembangan 4-D ( Four-D Models ) yang terdiri dari Define (pendefinisian), Desain (perancangan), Develop (pengembangan) dan Desseminate (penyebaran). Hasil penelitian ini menunjukkan hasil validitas ahli materi mendapat rerata skor 4,9 yang termasuk dalam kategori “Sangat Baik”, hasil validitas ahli multimedia mendapat rerata skor 3,8 termasuk dalam kategori “Baik”, hasil validitas guru kelas mendapat rerata skor 4,5 termasuk kategori “Sangat Baik”, dan hasil validitas peserta didik mendapat rerata skor 4,7 termasuk kategori “Sangat Baik”. Setelah melakukan rangkaian tahapan penelitian dan pengembangan, dihasilkan multimedia interaktif ini layak digunakan sebagai media pembelajaran matematika materi mata uang untuk peserta didik kelas III SD/MI.

Gratitude is an important aspect and a strong foundation for creating a healthy life, both physically and mentally. Moreover, in going through the transition phase, new students certainly need aspects that can keep them physically and psychologically prosperous. This research aims to see the influence of gratitude on the psychological well-being of students who are still in their first year of study. This research method is a correlational quantitative method, with the number of subjects being 101 first year Psychology students at Padang State University. There are two measuring instruments used, namely the gratitude measuring instrument and the psychological well-being (SPWB) measuring instrument. Based on the data analysis carried out, it was found that the F value of the data was 97.787 with a significance level of 0.000 < 0.05, so that the regression model can be used to predict psychological well-being variables or in other words there is an influence of gratitude on psychological well-being. Furthermore, it is known that the R square is 0.497, meaning that 49.7% of gratitude can influence psychological well-being and 50.3% is influenced by other factors. So it can be concluded that gratitude influences the psychological well-being of first year Psychology students at Padang State University.

Gross motor development in children aged 1–3 years is a crucial aspect of growth and development, influenced by various factors, one of which is nutritional status. Good nutritional status plays a role in optimizing children's growth and development, including gross motor skills. This study aims to analyze the relationship between nutritional status and gross motor development in children aged 1–3 years at the Posyandu within the working area of Situ Udik Community Health Center (Puskesmas). This study employs a quantitative design with a cross-sectional approach. The research sample consists of children aged 1–3 years selected using a random sampling technique. Nutritional status was measured using an anthropometric approach, specifically weight-for-age (W/A), while gross motor development was assessed using the validated Denver Development Screening Test (DDST II) observation sheet. Data analysis was conducted using the chi-square statistical test to determine the relationship between nutritional status and gross motor development. The results indicate a significant relationship between nutritional status and gross motor development in children aged 1–3 years (0.013, p ? 0.05). Children with good nutritional status tend to have optimal gross motor development compared to those with undernutrition or overnutrition. These findings suggest that good nutritional status is a supporting factor in early childhood gross motor development. Therefore, regular monitoring of nutritional status and parental nutrition education are essential steps in supporting children's optimal growth and development.

The behind of this study motivated from the importance of company value in sustaining the company’s operation and enhancing its competitiveness. The purpose of this research was to identify and analyze the partially impact of corporate social responsibility (CSR), accounting conservatism, audit committee, capital structure, and dividend policy on firm value, as measured by Tobin’s Q, in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange from 2021 to 2023. The technique of data sampling using purposive sampling method. Resulting in data from 20 companies, comprising 60 financial statements and annual reports that met the representative criteria. The research employed descriptive statistical analysis, panel data regression analysis, estimation technique selection for panel data regression, classical assumption tests, and hypothesis testing. The findings revealed that the CSR variable did not have a significant positive effect on firm value, the accounting conservatism variable had a significant positive effect, the audit committee variable exhibited a significant negative effect, the capital structure variable demonstrated a significant positive effect, while the dividend policy variable did not have a significant positive effect on firm value.

This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.

The objectives of this study formulated in the formulation of the problem are as follows: (1) To analyze the influence of leadership style partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; To analyze the influence of intellectual intelligence partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) To analyze the influence of organizational culture partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) To analyze the influence of leadership style, intellectual intelligence and organizational culture simultaneously on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency. This study uses the method used is to use a quantitative approach with a questionnaire data collection technique distributed to respondents. The data analysis technique uses multiple linear regression analysis techniques assisted by the SPSS program. The results of the study obtained include: (1) leadership style partially has a significant effect on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (2) intellectual intelligence partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) organizational culture partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) leadership style, intellectual intelligence and organizational culture have an effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency. A good leadership style, having high intellectual intelligence and a comfortable organizational culture can also improve performance.

The performance of educators and education personnel is a key factor in determining student success and the reputation of educational institutions. This study aims to analyze the influence of leadership style, work discipline, and work environment on work motivation and performance among educators and education personnel at MTsN 3 Banyuwangi. Additionally, it examines the role of work motivation as a mediating variable in the relationship between leadership style, work discipline, and work environment with performance. This study employs a quantitative approach, collecting data through questionnaires distributed to 87 respondents, consisting of educators and education personnel at MTsN 3 Banyuwangi. Data analysis is conducted using path analysis with the assistance of SmartPLS V3 software. The findings reveal that leadership style, work discipline, and work environment each have a direct impact on work motivation. Furthermore, these factors also directly influence performance. Work motivation itself significantly affects performance. However, the indirect influence of leadership style, work discipline, and work environment on performance through work motivation as a mediator is not significant. Thus, this study concludes that leadership style, work discipline, and work environment play a crucial role in directly enhancing the motivation and performance of educators and education personnel. Therefore, direct management of these factors should be a top priority in improving performance at MTsN 3 Banyuwangi.

Financial reports are a communication tool for a company or parties that need the financial report. The parties that need it are usually called internal parties and external parties. In this case, the financial report has financial accounting standards. The financial standardization of entities without public accountability (SAK ETAP) is a financial standard used by companies that are entities without public accountability such as PT Damai Gadai. The purpose of this study is to determine the application of SAK ETAP to the financial statements of PT Damai Gadai. This study uses a descriptive method, to determine the application of PT Damai Gadai's financial statements in accordance with SAK ETAP. Descriptive method, to determine the comparison of PT Damai Gadai's financial statements with reports based on SAK ETAP. The steps taken to obtain PT Damai Gadai's financial report data by conducting observations of data collection, then conducting analysis, and conducting interviews. The results of this study indicate that PT Damai Gadai's financial statements have not implemented financial statements according to SAK ETAP standards. This is due to the limited knowledge they have.

Mothers who give birth tend to experience increased anxiety which can result in psychological disorders including anxiety, depression (Denis,2021). Postpartum psychological health disorders increase the risk of postpartum blues. The underlying factors are limited access to health services, lack of social support from various parties, and concerns about the health of herself and her baby that will be ignored by the mother. Social support helps postpartum mothers deal with stressors (Adli, 2022). This research method uses Quasi experimental with two groups pretest posttest research design. The sampling technique uses purposive sampling. The sample size consists of 30 participants divided into 2 groups with 15 respondents each. The intervention group received dhikr sholawat treatment while the control group only received slow deep breathing (SDB) treatment. The intervention lasted for 14 days. The measurement of depression levels carried out was a measurement using the Edinburgh Postnatal Depression Scale (EPDS) instrument form. The results of the study P value 0.023 (> 0.05) so it is concluded that there is a difference between the effectiveness of providing Dzishol intervention and SDB intervention. Based on the comparison of the median value after the intervention in the group, it is known that the median value in the Dzishol group (score 11) is smaller than the SDB group (score 9) so it can be concluded that providing Dzishol intervention on anxiety levels is more effective than SDB intervention.