This study aims to analyze leverage as proxied by the debt to equity ratio, sales growth and firm size to financial performance as proxied by return on asset. This research was conducted on companies in the Consumer Non-Cyclicals Sector Food and Beverage Sub Sector, which were listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling method in this research used a purposive sampling method with a sample of 30 non-cyclical consumer sectors, food and beverage sub-sectors that met the sample criteria. This study used multiple linear regression analysis techniques and used SPSS statistical test tool version 22.0. The results of this study show that the variable leverage and firm size have a negative and significant effect on return on assets, while sales growth does not affect return on assets.

Beras merupakan komoditas pangan utama bagi masyarakat di Indonesia khususnya di Jawa Tengah. Sebagai kebutuhan pokok, ketersediaan dan harga beras sangat mempengaruhi stabilitas ekonomi dan kesejahteraan masyarakat. Oleh karena itu, pemantauan dan analisis harga beras menjadi hal yang sangat penting. Salah satu hal dalam memahami harga beras adalah dengan melakukan clustering atau pengelompokan harga berdasarkan harga eceran beras medium. Clustering dapat memberikan gambaran lebih jelas variasi harga di jawa tengah metode yang digunakan yaitu K-Means dan K-Medoid dengan membandingkan metode  tersebut diharapkan mendapatkan informasi detail dan pola harga beras di berbagai daerah. Hasil yang didapatkan bahwa validitas DBI K-Means dengan K=3 dan K=5 lebih unggul dari pada menggunakan K-Medoids.

Strategi yang diambil dalam mengelola bisnis kuliner sangat penting dalam memenangkan persaingan. Data transaksi penjualan dari Chicken Brotus selama tahun 2016 hingga 2023 memberikan gambaran penting mengenai pengelolaan strategi pemasaran dan manajemen persediaan. Dalam penelitian ini, algoritma Apriori digunakan untuk mencari hubungan antar item penjualan dalam satu dataset. Hasil pengujian terhadap 11.123 record data, dengan kombinasi nilai minimum support 8% dan minimum confidence 25% serta minimum support 10% dan minimum confidence 25%, menghasilkan pola analisis frekuensi dan aturan asosiasi. Analisis menunjukkan bahwa item terlaris adalah es teh jumbo dengan nilai support 46,5%. Selain itu, ditemukan bahwa jika konsumen membeli ayam geprek biasa komplit, maka 63,1% kemungkinan mereka juga akan membeli es teh jumbo. Hasil ini memberikan wawasan berharga bagi Chicken Brotus untuk mengembangkan strategi pemasaran dan pengelolaan persediaan yang lebih efektif dan efisien. Dengan demikian, Chicken Brotus dapat meningkatkan penjualan dan kepuasan pelanggan melalui strategi yang didasarkan pada data yang akurat dan analisis yang mendalam

Penelitian ini difokuskan pada jenis Kredit Usaha Rakyat (KUR) Mikro, yang memiliki peran penting untuk mendukung sektor usaha kecil dan menengah di Indonesia. Melalui pendekatan kualitatif deskriptif, penelitian ini memiliki tujuan mengevaluasi penerapan Sistem Informasi Akuntansi pada KUR Mikro serta dampaknya terhadap presentase target sektor ekonomi terkait. Dengan mengumpulkan data melalui wawancara langsung, penulis berharap dapat menggambarkan secara rinci bagaimana program KUR Mikro dijalankan, persepsi dan pengalaman para penerima kredit, serta kontribusinya terhadap pertumbuhan ekonomi lokal

The quality of infant rest can be defined as a specific physiological state occurring when the child is at rest. Infants who receive adequate rest without frequent waking tend to be healthier and less irritable the next day. The quality of infant rest can be assessed by the duration of rest and any discomfort experienced during or after rest. According to WHO data from 2012, approximately 33% of infants experience sleep problems. This study aimed to investigate the effect of baby massage and spa frequency on sleep quality in infants aged 3-6 months. Using a quantitative approach, the study sampled 40 mothers and their infants at the City Health Center. The results showed a correlation between baby spa frequency and sleep quality. The study recommends conducting baby spa training and suggests future research explore the combination of massage with other interventions like music or aromatherapy to enhance sleep quality. This research aims to provide insights into the benefits of baby spa and massage for infant sleep quality and to recommend these interventions as part of routine care programs in health facilities

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.

The existence of child exploitation and child labor will add to labor problems in Indonesia. The term "child labor" refers to people who employ children. The term "child labor" can be associated with the use of children's labor with low compensation or considerations regarding their personality development, safety, health, and future prospects. Most child workers do not have time to play or go to school like other children. Underage people work as hard as adults, both in formal and informal jobs. To save child labor in the future, a holistic and comprehensive solution model is needed. One method that can be used is a client-centered case management approach (centered on the client or child worker).

This study wants to find out more about "The Influence of Democratic Leadership Style and Motivation on Employee Work  Productivity" in accordance with the main problem raised, namely the relationship between democratic leadership style and the impact of employee motivation in completing tasks at PT. Maxipro Group Indonesia. The background of this research is that there have been many cases that occur in companies caused by ineffective leadership. Leadership style is considered effective if it can involve the ability of a leader to motivate his employees and manage the team in an efficient and productive way. Thus, PT Maxipro Group Indonesia uses a democratic leadership style in running its company, as a company that prioritizes employee opinions in advancing the company. The purpose of this study is to find out: how the role of employees in participating in advancing the company, cooperation between teams in the company, how the relationship between managers and employees, what are the motivations that can be a motivation for employees in the company. The method used in this study is quantitative method.
 
 

This study explores human complexity and its impact on macroeconomic development. The main focus is on the buyer's mental variables, such as financial assumptions and courage, and how these elements influence business utilization and behavior. Information from measured studies and investigations shows that positive monetary assumptions will often strengthen financial movements, while vulnerabilities or negative assumptions can hinder monetary developments. The proposed strategy suggestions include clear correspondence to rebuild public confidence and appropriate monetary enhancement arrangements. By understanding these elements, this exploration provides further insight into the collaboration between shopper brain science and macroeconomics, which is important for planning compelling strategic systems in the face of advanced economies.
 
 

Background: Hypertension is one of the factors that is the main cause of death for stroke sufferers and is also a factor that can aggravate heart attacks. Non-pharmacological treatment usually includes exercise, improving diet and relaxing. Autogenic relaxation is relaxation that comes from oneself by using a word or sentence that calms a person's mind and is proven to be able to control several body functions such as blood pressure and blood flow. Objective: To determine the application of autogenic relaxation to reduce blood pressure in hypertension patients in the lotus ward at RSUD dr. Soediran Mangun Sumarso Wonogiri. Method: Autogenic relaxation with patients suffering from hypertension was carried out on 2 respondents for 3 days with a duration of 15-20 minutes and blood pressure was measured before and after application. Results: It was found that there was an effect of autogenic relaxation on reducing blood pressure in the blood pressure of respondents Mrs. W 215/109 to 177/96 and Mrs. N 173/100 to 158/92. Conclusion: Based on research that has been conducted, auogenic relaxation has been proven to be significant in reducing blood pressure in hypertension patients.