This study examines the effect of institutional ownership and managerial ownership on the performance of companies in trade, services, and investment listed on the Indonesia Stock Exchange for the period 2021-2023. The analysis technique used is multiple linear regression analysis and the data collection technique used is purposive sampling. In the study, company performance was measured using Return on Assets (ROA). The results of the study indicate that the first and second hypotheses are rejected, namely institutional ownership does not have a significant effect on company performance, while managerial ownership has a significant negative effect on company performance.

Hipertensi merupakan kondisi ketika tekanan darah sistolik mencapai atau lebih dari 140 mmHg dan/atau tekanan darah diastolik mencapai atau lebih dari 90 mmHg saat diukur di fasilitas pelayanan kesehatan. Pada tahun 2021, tercatat sebanyak 69.247 namun, kasus hipertensi di Kota Salatiga hanya 20.310 kasus yang mendapat pelayanan kesehatan. Pengabdian kepada masyarakat ini bertujuan untuk memberikan promosi kesehatan kepada masyarakat terkait hipertensi dan cara mencegah hipertensi dengan jus Mesem. Jus Mesem dibuat dari 4 bahan yaitu mentimun, seledri, lemon dan madu. Melalui kuesioner yang dibagikan kepada peserta promosi kesehatan, ditemukan bahwa 39 dari 40 (97.5%) responden menyetujui bahwa kegiatan promosi kesehatan hipertensi dan demonstrasi pembuatan jus Mesem ini meningkatkan pengetahuan mereka terkait hipertensi dan meningkatkan minat mereka untuk mencegah hipertensi dengan membuat jus Mesem di rumah. Dengan adanya promosi kesehatan ini, masyarakat akan mampu untuk mencegah hipertensi dengan cara yang mudah dan dapat dimulai dari keluarga masing-masing.

Television remains in demand thanks to its broad reach, diverse programming, and creative, collaborative production teams, supported by digital transformation to maintain broadcast quality and interactivity. This study examines the communication strategies of production teams in broadcasting Ramadan news and breaking news of the Sidang Isbat (Islamic council meeting to determine the start of Ramadan), focusing on the challenges of airing religious and public-value content. The research uses a qualitative case study approach, with interviews, observation, and documentation as data collection techniques. Data was processed through condensation, presentation, and conclusion drawing. Research findings show that TVOne's communication strategy involves cross-division coordination, the development of religious-commercial content, multiplatform usage, and a deep understanding of the Ramadan audience’s characteristics to deliver accurate, relevant, peaceful, and professional information across various broadcast channels. TVOne's Sidang Isbat Breaking News emphasizes accuracy, neutrality, and intensive cross-team coordination, delivering information based on scientific and religious data, and is broadcast live with multiplatform support for broad reach. The Jelang Berbuka (Before Iftar) program combines religious and commercial content, managed by a religious team, structured with empathetic narratives, aired on TV and digital platforms, and developed through intensive coordination and audience evaluation. Conclusion: TVOne’s communication strategy emphasizes cross-division coordination, broadcast flexibility, team collaboration, digital evaluation, and the application of the 6C principles for the success of high public-value and religious programs.

Learning Social Sciences (IPS) in Indonesia is still dominated by conventional methods based on memorization, so students often have difficulty connecting material with real life. Various studies have proposed learning innovations, but their implementation is still limited and poorly evaluated in the context of Merdeka Belajar. This research focuses on the implementation of social studies learning innovations at SDS Islam Ulul Albab which combines the role play method, the Teams Games Tournament (TGT) type cooperative learning model, and the use of audiovisual technology through Smart TV. The purpose of this study is to analyze the effectiveness of innovative methods in improving students' conceptual understanding without having to memorize. Using a qualitative approach with a field research method, data was collected through observation, interviews, and document analysis. The results showed that the role-playing method helped students understand social studies material through hands-on experience, while the TGT model increased students' participation and learning motivation through fun academic competition. In addition, the use of audiovisuals provides a more interesting learning experience and makes it easier for students to understand abstract social studies concepts. In conclusion, this learning innovation is effective in improving students' understanding conceptually, aligns with the principles of Merdeka Belajar, and has the potential to become a learning model that can be used to improve students' understanding of social studies.
 
 

The Effect Of User Satisfaction, E-Learning Platform Quality, And Resource Availability On Learning Achievement Of Economics Subjects At State High School 1 Karanganom. This study aims to determine the effects of user satisfaction, e-learning platform quality, and resource availability on student achievement in Economics at SMA Negeri 1 Karanganom. The research used a quantitative approach with a survey method and purposive sampling technique. Data were collected through questionnaires and achievement tests, validated by Economics Education lecturers and high school teachers. Multiple regression analysis was employed. The results indicate that both user satisfaction and e-learning platform quality have a significant effect on student achievement. Meanwhile, resource availability does not show a positive influence, but it still has a significant effect on learning outcomes. These findings highlight the importance of enhancing user experience and digital platform quality to support effective learning strategies.

The mentoring program for Posbindu Dahlia Indah Petuakan Selatan MSMEs aimed to enhance business competitiveness through digital marketing strategies and human resource management strengthening. The challenges faced by this MSME included suboptimal use of digital platforms, unattractive packaging, and ineffective human resource management. The community engagement activity was conducted over three months using a participatory approach involving direct training, consultations, and periodic evaluations. The results showed significant improvements in the activation and optimization of e-commerce accounts, packaging quality enhancement, and a more structured division of tasks. Increased HR competencies contributed to higher production capacity and operational efficiency. This activity concluded that the synergy between digital marketing and HR management strengthening successfully improved product visibility and the competitiveness of MSMEs in the digital marketplace.

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

This research aims to determine the extent to which students’ English proficiency levels improve over the course of the program as measured by the British Council EnglishScore (BCES), and to evaluate the effect size of the observed change in test scores. The study employed a pre-experimental, one-group pretest-posttest design. English proficiency score was assessed through pre- and post-tests using the BCES platform. The pretest and posttest scores were analyzed using descriptive and inferential statistics. A paired samples t-test was conducted to determine statistical significance, and Cohen's d was calculated to assess the effect size of the intervention. The findings demonstrate a statistically significant improvement in students’ EnglishScore performance following the intervention. However, the effect size indicates that the gain was modest. While students showed progress on average, the improvement was not dramatic, suggesting that the impact of the short-term intervention was limited. These results highlight the importance of sustained instructional design and the need for realistic expectations when implementing short-term English language programs. Future research should consider longer-term interventions, incorporate control groups for comparison, and include qualitative data to better understand learners' experiences and engagement with digital proficiency assessments.

Study This analyze the role of Waqf Bank Micro (BWM) in increase performance of MSMEs in Surabaya, with capitalization as variable mediation . Focus main covers access financing , human resource development, and literacy finance, using approach quantitative through survey against 90 MSME actors fostered by BWM Al- Fithrah Wava Mandiri . Analysis using SEM with SmartPLS 4.0 shows that third variable influential significant to performance of MSMEs, both in a way direct and through capitalization . Capitalization become the most dominant mediator ( coefficient 0.581; p-value 0.000). Findings This confirm role BWM doubles as institution financing and empowerment . In theoretical , results This support theory Resource-Based View (RBV) and its importance financing accompanied by strengthening capacity business in a way holistic.

This study aims to examine the optimization of musyarakah contract design in Islamic financial institutions from both legal and economic perspectives. Employing a descriptive qualitative approach, the research explores normative and conceptual aspects of musyarakah contracts through library research methods. Data were collected from various secondary sources such as Islamic law and economics textbooks, academic journals, fatwas issued by the National Sharia Council (DSN-MUI), regulations from the Financial Services Authority (OJK), and reports from Islamic financial institutions. The data analysis was conducted thematically by classifying information based on key themes including contract legality, principles of sharia justice, contract flexibility, risk management, and innovation in musyarakah practices. Data validity was ensured through literature source triangulation to confirm and compare related scientific documents and regulations, thereby producing objective and academically accountable conclusions. The findings of this study are expected to contribute to the development of musyarakah contracts that align with Islamic legal principles and support the sustainability of the sharia economic system