The company is the place where all production activities occur and all production factors gather. One important factor for a company to achieve quality performance is from a non-financial perspective such as operational audits and internal controls. This research aims to analyze the influence of operational audit and internal control on the performance of PT. Karya Sidorukun Santosa. The method used in this research is a quantitative approach with data obtained through distributing questionnaires. The results of data analysis show that operational audits have a negative effect on company performance, while internal control has a positive effect on company performance.

Abstract. The purpose of this article is to discuss the role of the educational environment in character education. The analysis method used is an effectual causal analysis model by reviewing rational relationships, which analyzes the causal relationship between the educational environment in character education and sources from the review literature. The results of this discussion show that the environment has a great influence on character education. The conclusion of this article is that the implementation of character education needs to be supported by a good educational environment.Keywords: environment, learning, Character education
 
Abstrak. Tujuan artikel ini ialah membahas mengenai peran lingkungan pendidikan dalam Pendidikan karakter. Metode analisis yang dipakai adalah model analisis causal efektual degan meninjau hubungan rasional, yang menganalisa hubungan sebab akibat antara lingkungan Pendidikan pada Pendidikan karakter dengan sumber dari literatur review. Hasil pembahasan ini memperlihatkan bahwasanya lingkungan memberikan pengaruh besar dalam Pendidikan karakter. Kesimpulan dari artikel ini yakni untuk penyelenggaraan Pendidikan karakter perlu ditopang oleh lingkungan Pendidikan yang baik.Kata kunci: lingkungan, pembelajaran, Pendidikan karakter

Abstract. Parents have full responsibility for the needs of a child. This need is not only in the form of material but non-material such as physical and mental. This need can be obtained through parenting applied by parents to children. Parenting can also help reduce juvenile delinquency. An explanation of parenting is obtained based on concepts related to the theme of character education. This is to explain how the impact of different parenting patterns on the development of children’s character education.Keywords: children, character education, parenting, juvenile delinquency
 
Abstrak. Orang tua memiliki tanggung jawab yang penuh terhadap kebutuhan seorang anak. Kebutuhan ini tidak hanya berupa materi melainkan non materi seperti fisik dan mental. Kebutuhan ini dapat diperoleh melalui pola asuh yang diterapkan oleh orang tua terhadap anak. Pola asuh juga dapat membantu mengurangi kenakalan pada usia remaja. Penjelasan mengenai pola asuh di peroleh berdasarkan konsep yang berkaitan dengan tema pendidikan karakter. Hal ini untuk menjelaskan bagaimana dampak dari pola asuh yang berbeda-beda terhadap perkembangan pendidikan karakter anak.  Kata kunci: anak, pendidikan karakter, pola asuh, kenakalan remaja

This study aims to examine the effect of liabilities and equity on profitability (Studies of Banking Companies Listed on the Indonesia Stock Exchange in 2019-2021). The samples and data in this study were taken from banking companies listed on the IDX for 2019-2021 in the financial statements and annual reports for that period. The method used is sampling. The method used in this study uses the normality test method with multiple linear regression analysis. Based on the research results, liability has a positive and significant effect on profitability, while equity has no effect and is not significant on profitability.

The results of this study show that E-Marketing has many benefits, such as reaching more people compared to opening an offline store. Its reach is more throughout Indonesia and even abroad. The author's suggestion is to increase the idea or innovation of various types of products according to consumer trends and desires so that they can provide many choices and attract consumers to buy at the Summerfashion.bali store. and to further increase product stock so that consumers get the products they want.

Rahayu Korden located in the village Pagersari RT 3 RW 1 Subdistrict Patean Kendal. Rahayu effort Korden founded in 2005 pioneered by Mr. and Mrs. Puji Rahayu Supandi. Rahayu Korden home industry engaged in the manufacture and sale of Korden. Excess Rahayu Korden is always put service and use of quality materials and prioritizing customer satisfaction. In spreading information and promotion Rahayu Korden using print media catalogs and billboards. However, for reaching a wider market, catalogs and billboards is inefficient because so many costs incurred if you want to cover a larger area.Overall it can be concluded that the researchers have successfully implemented design Rahayu Korden website with the address (url) www.rahayukorden.com to convey information quickly and clearly, the promotion of a broad range, and efficiency in the delivery of information and promotion. It can be seen from the results of the validation test has been done by expert that overall, the product website which has been developed by researchers in the category very well with a percentage of 92.3%. In addition, through field tests represented by 30 respondents can be concluded that, overall, the product website which has been developed by researchers in the category very well with a percentage of 80.83%

Artikel ini bertujuan untuk mengetahui dan mendeskripsikan kearifan lokal Bengkulu melalui pendekatan etnomatematika. Penelitian ini dilakukan untuk memahami hubungan antara matematika dan budaya Bengkulu serta menerapkan kearifan lokal tersebut dalam konteks pendidikan matematika. Metode penelitian yang digunakan penelitian ini pendekatan  studi literatur. Hasil penelitian menunjukkan bahwa matematika dalam kehidupan sehari-hari masyarakat Bengkulu melibatkan konsep-konsep unik dan strategi matematika yang berakar pada budaya setempat. Pembahasan mengungkapkan pentingnya memasukkan konteks budaya dalam pengajaran matematika untuk meningkatkan pemahaman siswa dan menghargai keberagaman budaya. Kesimpulan dari penelitian ini adalah etnomatematika dapat menjadi cermin kebudayaan Bengkulu yang kaya dan bermanfaat dalam konteks pendidikan matematika.

Provision of good working hours in accordance with standards must be maintained by businesses to fulfill all their goals, including the Indonesian manufacturing industry. The manufacturing industry in Indonesia must prioritize work standards, because these factors greatly affect a company's ability to achieve its goals. The purpose of this study was to determine the effect of working hours and overtime on resource management with industrial relations, to analyze working hours to attract employees and to analyze the calculation of employee wages. The author uses a qualitative descriptive method in this study. The result of this research is that everyone involved in industrial relations must understand the rules of the game and other regulations that apply in Indonesia. In terms of working hours or overtime policies, developing the quality of human resources, absenteeism and leave policies, and salary increases that are in accordance with industry standards, can improve employee welfare and productivity and maintain competitiveness in a company.

Career management is an ongoing series of activities that must be prepared, developed, implemented and monitored by employees or Organizational involvement. The key to creating professional HR lies in recruiting, selecting, training, and developing employees. Therefore, in this study the authors wanted to examine HR analysis related to recruitment and career management. The type of research used by the author is qualitative research, which is carried out based on scientific objects. In this study, the data collected is secondary data. The researcher uses the Observation method, which is the act of analyzing, keeping detailed records of the observable changes that occur in the subjects studied. The author finds that HR Analytics can be used to make a significant difference in business, particularly in the manufacturing sector. These procedures can help businesses grow by reducing the impact of human fatigue on all aspects of business operations and enabling more effective data-driven decision-making.

Kinerja karyawan sangat berpengaruh dalam penentuan produktivitas suatu perusahaan. Apabila kinerja karyawan di sebuah perusahaan baik, maka produktivitas perusahaan tersebut akan meningkat dan hal ini dapat menyebabkan keuntungan pada perusahaan tersebut bertambah. Begitu pula sebaliknya, apabila kinerja karyawan tersebut buruk, maka produktivitas perusahaan tersebut akan menurun. Salah satu hal yang mempengaruhi kinerja karyawan tersebut yaitu beban kerja mental. Beban kerja mental merupakan sesuatu keadaan yang dialami oleh seseorang yang memberi tekanan dalam hidupnya. Semakin tinggi tekanan yang dirasakan karyawan itu, maka semakin rendah kinerja yang bisa dicapainya. Salah satunya yaitu pada pekerja-pekerja di Pabrik Tahu MTB. Berdasarkan data-data perbandingan nilai rata-rata tiap faktor untuk menghitung beban kerja mental dapat disimpulkan bahwa faktor beban kerja mental yang paling berpengaruh yaitu performansi kerja yang menyatakan tingkat kepuasan yang dirasakan terhadap kinerja yang telah dilakukan yaitu sebesar 85. Rata-rata nilai kebutuhan mental dan kebutuhan fisik bernilai sama yaitu sebesar 80.5 yang menyatakan bahwa beban kerja para pekerja yang membutuhkan fisik dan mental bernilai sama .Terdapat 6 faktor yang mempengaruhi beban kerja para pekerja yaitu Mental Demand,Physical Demand, Temporal Demand,Performance,Frustation, Effort. Berdasarkan hasil dari perhitungan dapat diketahui jumlah karyawan yang memiliki tingkat beban kerja mental kategori tinggi sekali dengan rata-rata WWL 85.66 yang berjumlah 4 orang dan kategori tinggi dengan rata-rata WWL 71.22  yang berjumlah 6 orang.