This study aims to determine the effect of earnings management and financial performance on firm value with the Corporate Governance mechanism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The type of research used is quantitative with sampling using purposive sampling of 7 companies from 56 populations. The analysis technique uses simple regression analysis, classical assumption test and MRA test or Moderated Regression Analysis and the data is processed using SPSS 26. The results showed that partially showed that none of the independent variables (Earnings Management, ROA, ROE, and CR) had a significant effect on the dependent variable Company Value / PBV because the t value of all variables < t table (2.119). However, simultaneously the independent variables of earnings management and ROA together have a significant effect on the dependent variable (Firm Value) in a simple regression model. Meanwhile, based on the moderation t test and moderation f test, the independent variables, namely earnings management, ROA, ROE, CR with moderation variables, namely managerial ownership, institutional ownership, independent board of commissioners, have no significant effect on firm value / PBV.

Companies today are faced with a variety of opportunities and threats. Entrepreneurs are starting to be pressured to innovate, minimize operational costs, and perform well in their business. An increase in sales can be said to be a series of activities to increase the release of products through buying and selling activities. This service aims to share a technology development to increase sales in the beret hat convection MSME business in Ngudi Hamlet, Punggul Village, Gedangan District, Sidoarjo Regency. The method used as basic research for this service activity is Participatory Action Research (PAR). The result of this activity is the establishment of Shopee and Tokopedia accounts that have been developed regarding business descriptions and photos of attractive products. The author emphasizes the spirit of entrepreneurship in the era of more and more competitors by utilizing social media and e-commerce.

The urgency of the current generation is that it is necessary to improve the character of children so that they are ready to become young people who are ready to build the nation. Improving character requires strong education, especially in religious education, one of which is reciting the Koran. The aim of this service research is to increase interest in reading in young children. This service is described qualitatively using observational and documented data collection along with a qualitative descriptive approach. Data analysis is carried out by collecting, presenting, condensing and drawing conclusions from the data. The results of this service show that there is a need for strategies to increase interest in studying the Koran in young children. Children are instructed by the author to read, understand and apply the contents of the Koran in their daily lives.

PT BONA MESTY GEMILANG was established in 2002, which has its head office and factory in Cikarang - West Java, PT BONA MESTY GEMILANG is a manufacturer and supplier of Gloves and Personal Protective Equipment in Indonesia. BONA GLOVES produces PU Gloves, Knit Gloves, Rubber / latex gloves, Nitrile Gloves, PVC Gloves, Cotton Fabric Gloves, Nylon Fabric Gloves, Aprons and masks. The purpose of the study was to determine the effect of price and product quality on consumer purchase satisfaction of PT BONA MESTY GEMILANG gloves on Jl. Villa Mutiara Cikarang No.1 Blok G5 19, Ciantra, South Cikarang, Bekasi Regency, West Java 17530. This research method is a quantitative method with data collection techniques based on a questionnaire of 100 people. In determining the sample, the researcher used a nonprobability sampling method and the data collection technique was measured using a Likert Scale from primary and secondary data sources. After the data is collected, the analysis method used by the research is Quality Test, Classical Assumption Test, Multiple Regression Analysis and hypothesis testing. The results showed that partially, the bona gloves variable had a positive and significant effect on purchase satisfaction. The quality variable has a positive and significant effect on purchase satisfaction. The production quality variable has a positive and significant effect on purchase satisfaction

World population conditions are the main focus in understanding global social and economic dynamics. This article reviews trends in world population in the last five years, taking into account population growth and the factors that influence it. Apart from that, the analysis also focused on the 10 countries with the largest population in 2023. An investigation was carried out into the causes of the high population in these countries and the resulting consequences, both from a social, economic and environmental perspective. By exploring the latest data and information, this article aims to provide a comprehensive picture of global population dynamics and its implications for the future.
 

The performance of health workers who are in dr. Soepraoen Hospital is supervised by the leadership and carried out byinternal supervision. The purpose of writing this journal is to determine the effectiveness of the leadership and internal supervision carried out by the hospital on the performance of health workers. This research used quantitative with a cross sectional study approach. The location in this study is the Kindergarten Hospital. II dr. Soepraoen Malang which is located atJl. S. Supriadi No.22, Sukun, Kec. Sukun, Malang City, East Java 65112. The study was conducted from October to November 2020. Research The population in this study were all health workers who served in Kindergarten Hospitals. II dr. Soepraoen Malang at the time of the research, the number of health workers was 59 people. Samples were taken using total sampling. Data processing was performed using the SPSS for Windows application. Based on the research that has been done, it can be concluded that there is a positive and significant effect of leadership partially on health workers' performance, there is a positive and partially significant effect of partially internal supervision on health workers' performance, there is a simultaneous positive and significant effect of ethics leadership and internal supervision on health workers performance.

Language is a national identity used in interaction. Humans need language as a means of communication. Language is very important for human communication because through it they can interact and talk about anything. Almost every region in Indonesia uses its language in various aspects of life. To be a good, correct and easy to understand language, a unified language must have a clear structure and standard words. Indonesian is the official language of our country, Indonesia. With advances in information technology, people can communicate so quickly throughout the world, spanning countries and continents. This research aims to find out how many social media users still use Indonesian incorrectly.

The child's relationship with his parents is very important and influences the child's development, including how his mental health. In Indonesia in 2011, toddlers who usually temper tantrums this in one year, 23 - 83% of children aged 2 to 4 years. From the preliminary study results obtained population of research is 65 couples parents and children. Purpose: This study aims to determine whether there is a Parent Parenting Relationship Against Temper Tantrum In Pre-School Children In TK PGRI 2 Malang. Method: This research is analytic research and research design that used is cross sectional research design. Sampling technique in this research is using purposive sampling technique, using questionnaire instrument with sample 55 people. This research uses non parametric data analysis method with statistical test used Chi square table and degress of freedom (DF). Result: From statistic analysis using SPSS calculation with Chi square table and degress of freedom (DF) with 5% significance level(13,341 ? 3,481) so that H0 in rejected means there is relation between parenting parenting with temper tantrum in pre school children in TK PGRI 2 Malang City Year 2017. Conclusion: Increase knowledge about parenting parenting and temper taantrum in children through  follow counseling, reading books, brochures and leaflets.

The hand hygiene movement is an action that forms children's independent behavior to maintain their hands. health. The active role of parents in implementing healthy hand hygiene behavior in children is very necessary, The active role referred to is direct efforts towards children such as guiding, providing understanding, remind, And provide facility to child. Implementation behavior life Healthy hand hygiene in school is need absolute along emergence various disease Which often attack child, Which it turns out generally related to PHBS, especially related to hand washing practices (hand hygiene). The purpose of this study is to implement children's awareness of hand hygiene through the 5-day hand movement activity hygiene in Sajira District. This research method is qualitative research with data analysis using model Mills & Hubberman. Sample study as much as 12 Respondent Which taken from 5 institution school Which There is in Sajira District. Data collection techniques using observation sheets, interview notes and documentation. Results study show that role person old And school very much important in implementation behavior life healthywords

Salah satu strategi yang dapat dilakukan Tanah Datar Coffe and Space dalam persaingan yang ketata adalah memberikan kepuasan terhadap pelanggannya. Penelitian menggunakan pendekatan kuantitatif deskriptif, populasi sebanyak 525 konsumen dengan rumus slovin jumlah sampel yang dibutuhkan 227 responden. Data dari sebar kuisioner. Olah data menggunakan PLS-SEM. Didapatkan hasil Pemasaran, Food quality, Integritas pemanfaatan teknologi, Service quality, Citra usaha berpengaruh signifikan terhadap kepuasan pelanggan. Pemasaran, Food quality, Integritas pemanfaatan teknologi, Service quality, Citra usaha memiliki efek moderat pada hubungan kepuasan pelanggan dan Peningkatan pembelian.