Abstrak Permasalahan sampah sudah menjadi permasalahan dunia, terutama sampah anorganik dan B3 yang tidak dapat diurai secara alami, sementara jumlah produksi sampah terus bertambah seiringdengan pertumbuhan penduduk. Dari data statistik Kabupaten Semarang jumlah sampah yang terangkut mulai tahun 2019 sebanyak : 220 487 M3, tahun 2020 : 247 095 M3 dan tahun 2021 : 280 859 M3, hal ini menunjukkan peningkatan jumlah sampah naik secara liner. Desa KebumenKecamatan Banyubiru Kabupaten Semarang menghadapi permasalahan yang serupa dengan meningkatnya volume sampah rumah tangga berdampak pada lingkungan yang kurang sehat. Meskipun sudah ada bank sampah pada wilayah tersebut namun ada beberapa kendala yangdihadapi yaitu manajemen sampah, reduce, reuse dan recycle atau 3 R belum optimal. Program PKM (Program Kemitraan Masyarakan) Universitas Dian Nuswantor dengan penerapan manajemen sampah yang efektif dan efisien dengan metode FDG (Focus Group Discussion) dan Edukasi dan Pelatihan diharapkan sampah yang terdapat diwilyah tersebut diolah baik sehingga dapat meniminalkan dampak negatif sampah terhadap lingkungan hidup desa Kebumen dan dapatmenciptakan circular ekonomi, sehingga dapat meningkatkan taraf ekonomi masyarakat setempat Kata kunci: Pengelolaan, Sampah, Manajemen, Taraf Hidup, Ekonomi

This research aims to analyze the discipline of students with special needs (ABK) with a focus on the role of peer influence. The discipline of ABK students is a crucial aspect of inclusive education development, and the role of peers is considered to have a significant impact on their discipline levels. The research method involves a literature review (library research). The results indicate that peer influence can either positively or negatively affect the discipline of ABK students. Peers providing support and understanding can enhance the motivation of ABK students to maintain discipline. On the other hand, peers who are less tolerant or demeaning can hinder the creation of a conducive educational environment. Certain factors such as understanding the special needs of students, teacher training, and family roles have also proven to influence the discipline of ABK students. The importance of integrating inclusive approaches into the school curriculum and the active involvement of peers in supporting ABK students is urgent. In conclusion, this research highlights the importance of understanding and enhancing the role of peers in shaping the discipline of ABK students. By considering factors such as understanding the special needs of students and the role of the family, more effective strategies can be developed to create an inclusive educational environment that supports the discipline of ABK students.

The purpose of this research is to find out what learning models are carried out by the teacher of the speech impaired in carrying out the teaching and learning process of the d?d?k participants where the scope is the d?d?k participants and the teacher of the speech impaired The method used is the qualitative method through observations and interviews located at SLBN 1 Kulon Progo with two respondents, namely the teacher of the speech impaired at SLBN 1 Kulon Progo. The results showed that SLBN 1 Kulon Progo uses several ways in carrying out the teaching and learning process, namely by using several methods such as the demonstration method, everyone is teacher here method, the existence of technology or media used such as whiteboards, computers, and others, as well as the existence of inhibiting factors and supporting factors and the involvement of parents.

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.

Research Objective: This study aims to determine the effect of  environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List.
Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data.
Research Results:  The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List,  while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List.
Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.

Tujuan penelitian ini adalah melakukan perbandingan hukum terkait dengan larangan pembuangan sampah di sungai antara negara Indonesia dengan negara jepang. Hal tersebut berlatar belakang negara jepang yang terkenal dengan negara yang bersih dan jarang akan sampah menjadikan contoh perilaku yang seharusnya dapat dijadian suatu pedoman untuk hidup bersih oleh masyarakat indonesia. Type penelitian ini adalah menggunakan yuridis normatif dimana dalam penelitian ini bersumber pada analisis permasalahan dengan melakukan pendekatan yang mengacu pada asas hukum dan norma hukum yang ada di dalam peraturan perundang – undangan terkait. Tipe pengumpulan data bersumber pada acuan data sekunder, dimana dalam data sekunder terdapat bahan hukum primer dan bahan hukum sekunder. Sumber bahan hukum yang dipakai dalam penelitian ini adalah menggunakan data sekunder Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan metode analisis data deskriptif. Permasalahan sampah merupakan hal yang paling berpengaruh dalam kehidupan mausia. Selain berdampak pada kesehatan dan kesejahteran hidup manusia juga berdampak pada ekosistem darat maupun laut. Pembuangan sampah di sungai menjadikan budaya yang dilakukan masyarakat Indonesia sejak lama. Hal ini perlu dilakukan penegakan kesadaran kepada masyarakat tentang pentingnya mejaga kebersihan lingkungan. Pengaturan hukum di Indonesia terkait pembuangan sampah di sungai telah diatur dalam UU No. 18 Tahun 2008 tentang Pengelolaan Sampah. Berbeda dengan Jepang yang minim akan sampah. Kesadaran masyarakat yang tinggi menjadikan negara jepang dapat mengkondisikan sampah dengan baik. perihal sampah diatur dalam Undang-Undang Pengelolaan Sampah (??????) UU No. 137 Tahun 1970.

Mitsubishi Chemical Indonesia is a producer of Purify Terepthalic Acid (PTA) in Indonesia with an important role in meeting the primary needs of the Indonesian population by managing raw materials to produce purified terepthalic acid. Purified terepthalic acid is the main raw material for polyester fiber. The problem that occurs is the phenomenon of the bullwhip effect, namely the occurrence of fluctuations between orders and demand which results in a shortage of raw materials or low inventory which can cause production to stop. So the purpose of this study is to calculate the value of the bullwhip effect, determine the causes of the bullwhip effect, and determine solutions to reduce the bullwhip effect. This study begins by calculating the value of the bullwhip effect at the two echelons. The method used in this research is FMEA. The results of this study are the value of the bullwhip effect at echelon 1 (suppliers and PPIC) = 1.27 and echelon 2 (PPIC and distributors) = 0.93. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable.

 
 
 

Pelaksanaan pemberdayaan masyarakat melalui kegiatan pengelolaan sampah plastik menjadi produk berupa paving block, serta sebagai prospek bisnis dikalangan menengah kebawah. Tujuan utama dalam kegiatan ini yaitu masyarakat Desa Kota Agung, Kec. Tegineneng, Kab. Pesawaran, Lampung, dimana kegiatan ini dilakukan pada tanggal 24 januari 2023, yang dihadiri oleh 40 orang. Metode penyampaian yang dilakukan yaitu berupa penyuluhan mengenai sampah dan pendampingan cara pembuatan dengan memperlihatkan produk jadi dan melalui video sebagai media pembelajaran dalam pembuatan paving block dari sampah plastik. Selama pemaparan tentang proses pembuatan, respon masyarakat sangat antusias. Hal tersebut dilihat dari masyarakat yang banyak bertanya bahkan mencatat tentang cara pembuatan paving block dikarenakan proses pembuatan yang sangat mudah dan dapat mengurangi sampah yang ada disekitar untuk diolah menjadi produk yang bermanfaat dan bernilai jual.

Penelitian ini membahas pengembangan Aplikasi Profile Kampung Darul Amin Glugur Rimbun Berbasis Web melalui Program Merdeka Belajar Kampus Merdeka. Metode penelitian menggunakan Project Independent yang memungkinkan mahasiswa mengaplikasikan kemandirian belajar dalam pembuatan web profile. Hasilnya adalah aplikasi web profile yang mempermudah akses informasi tentang Kampung Darul Amin, mempercepat proses penginputan data, dan mempromosikan kampung edukasi secara efektif. Saran untuk masa mendatang meliputi pembaruan tampilan, penambahan fitur, dan peningkatan fungsionalitas aplikasi untuk memberikan manfaat yang lebih besar. Penelitian ini diharapkan memberikan sumbangan positif bagi kampung dan pengembangan aplikasi web berbasis web di masa depan.

Abstract : Efforts to realize people's welfare so that it is more just and equitable must continue to be increased, economic growth must be increased through real efforts in the form of improving income and increasing people's purchasing power. Restaurant tax is one of the regional taxes that makes a large contribution to Regional Original Revenue (PAD). The restaurant tax has great potential because at present many entrepreneurs are establishing restaurants in various places, especially in tourism areas, densely populated residential areas, office areas, school and university areas. The focus of the research is the Government's Role in the Allocation of Regional Original Income (PAD), namely restaurant taxes as an effort to increase development. The results of the study show that with the realization of "Implementation of Restaurant Tax on Probolinggo City Local Revenue During the Covid 19 Period (Probolinggo City Regional Regulation No. 2 of 2011)." increasingly real for the whole community, this can be seen from the increase in people's per capita income, both from the agricultural, industrial and service sectors, which have been able to change the structure of civilization tourism and the social strata of the local community.Keywords: Economic Growth, Restaurant Tax, and Local GovernmentAbstrak : upaya mewujudkan kesejahteraan rakyat agar semakin adil dan merata harus terus ditingkatkan, pertumbuhan ekonomi harus ditingkatkan melalui upaya nyata dalam bentuk perbaikan pendapatan dan peningkatan daya beli Masyarakat. Pajak restoran merupakan salah satu pajak daerah yang memberikan kontribusi yang besar bagi Pendapatan Asli Daerah (PAD). Pajak restoran memiliki potensi yang besar karena pada saat ini banyak pengusaha yang mendirikan restoran di berbagai tempat terutama di daerah pariwisata, daerah pemukiman padat, daerah perkantoran, daerah sekolah maupun universitas. Fokus penelitian adalah Peran Pemerintah dalam Alokasi Pendapatan Asli Daerah (PAD) yaitu Pajak restoran sebagai upaya peningkatan pembangunan. Hasil penelitian menunjukkan bahwa dengan realisasi “Implementasi Pajak Rumah Makan Terhadap Pendapatan Asli Daerah Kota Probolinggo Pada Masa Covid 19 (Peraturan Daerah Kota Probolinggo No. 2 Tahun 2011).” semakin nyata bagi seluruh masyarakat, hal ini terlihat dari Adanya peningkatan pendapatan perkapita masyarakat, baik dari sektor pertanian, industri, maupun jasa telah mampu mengubah struktur wisata peradaban maupun strata sosial masyarakat setempat.Kata Kunci : Pertumbuhan Ekonomi, Pajak Restoran, dan Pemerintah Daerah