This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

The industrial revolution has transformed the global economic landscape, and Indonesia is not exempt from its impacts. This article discusses Indonesia's readiness to face the challenges posed by the industrial revolution, focusing on sectors such as manufacturing, technology, and human resources. This research is a  qualitative analysis method with a literature study and interviews approach. The findings indicate that while Indonesia has made progress in infrastructure and technology, there are still significant challenges in terms of human resource quality and the industry's readiness to adapt to technological advancements. Therefore, more targeted policies are needed to optimize Indonesia's potential in facing the industrial revolution.

Wine merupakan minuman hasil fermentasi yang dibuat dari sari buah anggur, tetapi  dapat dibuat dengan buah lainnya yang mengandung gula contohnya buah kelengkeng. Buah kelengkeng merupakan buah yang memiliki rasa yang manis, akan tetapi buah kelengkeng memiliki umur simpan yang pendek karena memiliki kadar air yang tinggi, sehingga buah kelengkeng diolah menjadi produk minuman seperti fruit wine. Tujuan penelitian ini adalah untuk mengetahui interaksi antara lama fermentasi dan kadar ekstrak buah pada proses pembuatan fruit wine agar menghasilkan fruit wine yang berkualitas baik dan disukai oleh masyarakat. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) yang disusun secara faktorial dengan 3 level pada setiap faktornya. Faktor pertama variasi ekstrak buah kelengkeng dengan level 50, 75, 100% dan faktor kedua lama fermentasi dengan level 8, 11, 14 hari. Masing-masing perlakuan diulang 3 kali. Analisis kimia yang diujikan adalah total padatan terlarut, pH, total asam, gula reduksi dan kadar alkohol serta uji organoleptik yang meliputi warna, rasa dan aroma alkohol. Uji yang digunakan untuk menentukan perlakuan terbaik menggunakan uji efektifitas. Hasil uji ansira menunjukkan terdapat interaksi antar perlakuan pada kosentrasi ekstrak buah kelengkeng dengan lama fermentasi pada hasil uji kimia total padatan terlarut, total asam, gula reduksi dan kadar alkohol, sedangkan pada pH tidak terdapat interaksi. Perlakuan kosentrasi ekstrak buah kelengkeng 75% dan lama fermentasi 14 hari merupakan perlakuan terbaik dengan Nilai Hasil (NH) 0,846 dengan kriteria variabel penelitian total padatan terlarut 8°brix, pH 5,057, total asam 0,59 g/100ml, gula reduksi 1,89%, kadar alkohol 20.667%, warna 5 (agak suka), rasa 5 (agak suka), dan aroma 5 (agak suka).

Tiwai onion (Eleutherine americana Merr) is a medicinal plants used as an alternative treatment which is processed into herbal drinks. This study aims to determine the effect of roasting time on physical characteristics, heart rate and blood pressure in respondents. This study was arranged using a randomized block design (RBD) with 4 treatments, namely 0 minute roasting time, 5 minute, 10 minute, and 15 minute  with 3 replications. Data analysis of variance and BNT follow-up test (5% level). The results showed that the roasting time of tiwai onions on physical properties had a real influence on the insoluble components,  namely the treatment of 0 minutes and 15 minutes of roasting time. In terms of sensory properties, it has a significant effect on hedonic and hedonic quality of aroma, color, and taste with a description of the aroma of tiwai onions, blackish brown color and the taste of tiwai onions. On the blood pressure and heart rate of  respondents after drinking the roasted tiwai drink, it significa

This research aims to develop students' creativity through bracelet-making exercises that are integrated into mathematics learning which is useful for increasing students' understanding of geometric concepts and patterns. This is a form of skills activity so that students are free to be creative so they are interested in learning mathematics. The research method used is a descriptive qualitative approach where students are given the freedom to design and make bracelets according to their creative ideas. The participants in this research were 9 junior high school students in Timbang Lawan Village. Students are taught how to make bracelets using direct mathematical concepts in determining the pattern, shape and length of rope used. Data was collected through observation, interviews and documentation of students' work from bracelet making training. The research results show that bracelet makers can integrate in increasing students' understanding of geometric concepts and mathematical patterns. Apart from that, with bracelet training students become motivated and interested in learning mathematics

Batik ikat celup adalah salah satu teknik pembuatan batik yang memiliki ciri khas tersendiri, dimana proses pengikatan kain diikuti dengan pencelupan warna untuk menciptakan motif yang unik dan penuh ekspresi. Meskipun teknik ini tidak se-populer batik tulis atau cap, batik ikat celup memiliki nilai estetika yang tinggi dan menyimpan kekayaan budaya yang mendalam. Teknik ini melibatkan pengikatan kain pada bagian-bagian tertentu yang ingin dipertahankan warnanya, diikuti dengan pencelupan dalam pewarna alami atau sintetis untuk menciptakan pola-pola yang bervariasi. Proses pengikatan ini memungkinkan terciptanya motif dengan gradasi warna yang indah, yang sering kali memiliki makna filosofis dan simbolis dalam budaya Indonesia. Penelitian ini bertujuan untuk memberikan pemahaman yang lebih mendalam tentang batik ikat celup, baik dari segi teknik pembuatan, karakteristik motif, serta relevansinya dalam konteks budaya dan ekonomi kreatif Indonesia. Melalui studi literatur, wawancara dengan pengrajin batik, dan observasi langsung terhadap proses pembuatan batik ikat celup, penelitian ini mencoba mengungkap bagaimana teknik ini berperan dalam pelestarian warisan budaya Indonesia, serta tantangan dan peluang yang dihadapi oleh para pengrajin batik. Selain itu, penelitian ini juga mengeksplorasi kontribusi batik ikat celup terhadap industri tekstil dan pasar global, mengingat semakin meningkatnya permintaan akan produk-produk tekstil yang bernilai seni dan budaya tinggi. Hasil dari penelitian ini menunjukkan bahwa batik ikat celup memiliki kekayaan simbolik yang mencerminkan hubungan manusia dengan alam, kehidupan sosial, dan spiritualitas. Meskipun teknik ini menghadapi tantangan dari perkembangan teknologi dan perubahan pasar, batik ikat celup masih tetap memiliki tempat penting dalam budaya dan industri kreatif Indonesia. Pelestarian teknik ini sangat penting untuk menjaga keberlanjutannya, baik melalui pendidikan, promosi, maupun dukungan terhadap pengrajin lokal. Dengan demikian, batik ikat celup tidak hanya menjadi bagian dari warisan budaya, tetapi juga memiliki potensi besar dalam pengembangan ekonomi kreatif yang berkelanjutan.

Stunting is a health problem caused by a lack of nutritious food intake that the body needs. Stunting occurs from the womb, and is visible when the child develops at the age of two years. Literacy about healthy living environments and nutritious food to prevent stunting is very important for families, parents, caregivers, BKB administrators, and community service instructors themselves. Superior human resources come from the formation of character and way of life at an early age in the family. Optimizing the formation, improvement, understanding and role of parents in a healthy living environment and nutritious food needs to be fulfilled to provide the best stunting prevention that can be done.At this moment, the extension team provides assistance in delivering material on a healthy environment and nutritious food to prevent stunting. The delivery of this material serves to provide knowledge and experience related to stunting prevention. And the benefit is that participants get material, knowledge, knowledge and share experiences and solutions so as to produce participants who understand and understand more about a healthy environment and nutritious food to prevent stunting.This service is carried out for BKB participants in the RW. 05 Bandulan subdistrict, Sukun sub-district, Malang city, with around 40 participants. The aim of implementing this service is to help provide environmental literacy programs for healthy living and nutritious food to prevent stunting and change it. It is hoped that this service will also provide benefits for consideration, adding information and insight related to stunting prevention and the performance of BKB RW 05 Bandulan sub-district.

This study aims to analyze the factors that influence the sleep quality of final year students, focusing on the role of stress, anxiety, physical activity and parental support. Final year students often deal with high levels of academic pressure, such as writing a thesis, which can disrupt their sleep patterns. This research uses a qualitative descriptive approach with literature study to identify the main themes related to students' sleep quality. Findings suggest that high levels of stress and anxiety, especially related to academic deadlines, negatively impact sleep quality. Apart from that, intense physical activity and lack of social support from parents also contribute to sleep disorders. The implications of this research demonstrate the importance of managing stress and anxiety, as well as the need for emotional and practical support to help students maintain the quality of their sleep. This research provides insights for universities to design programs that support student well-being, as well as contributing to research related to final year student mental health and sleep.
 
 

This research aims to analyze the implementation and effectiveness of the women's quota in the Regional House of Representatives (DPRD) of DKI Jakarta Province during the 2014-2024 period. The women's quota is an affirmative policy designed to increase women's representation in the legislature, regulated by Indonesia's electoral law. Although this policy has been implemented, there are still various challenges that hinder women's participation in politics, including cultural, social, and structural barriers. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews with Deputy Chairman of DPRD , Legislative Candidate, Academics , Sociologist and Law/ Political observers, as well as analysis of official documents and related reports. The results show that despite an increase in the number of women in the Regional House of Representatives (DPRD ) of DKI Jakarta Province , the women's quota has not fully achieved its goals. Some of the factors that affect the effectiveness of this quota include the lack of support from political parties, strong gender stereotypes, and obstacles in the recruitment and selection process of female candidates. This research also found that the existence of women's quotas alone is not enough to increase women's participation in politics. Further efforts are needed, including political education for women, capacity building for female legislator candidates, and reforms in the political party system to support greater involvement of women. In conclusion, the women's quota in the Regional House of Representatives (DPRD) of DKI Jakarta Province still faces various challenges in its implementation, and additional strategies are needed to overcome these obstacles in order to achieve more equitable and inclusive representation.