Financial literacy, financial behavior and income are driving factors for an individual to make an investment decision. This study aims to determine the influence of financial literacy, financial behavior and income on investment decisions. This research method is descriptive quantitative. The sampling technique uses the random sampling technique. analysis of the data used is multiple linear regression analysis, partial test, simultaneous test and coefficient of determination. The results of the study show that financial literacy has a positive and significant direction with a large influence of 48.6% on investment decisions, financial behavior has a positive and significant direction with a large influence 12.5% on investment decisions, income has a positive and significant direction with a 9.4% influence on investment decisions, financial literacy, financial behavior and income have a simultaneous influence on investment decisions of 65.1% and 34.9% in influenced by other factors or variables that are not examined.

This research was created to discuss further how educators provide appropriate stimuli so that the learning process of elementary school students can run more effectively according to behavioristic learning theory. This article aims to find out and explain behavioristic learning theory, its characteristics and application in learning, especially for elementary school students. This article uses literature studies to search for and find answers to problems through data from library reviews from various sources and media, both books and e-journals. The results show that behavioristic theory plays a very important role in the learning process in which it is applied, educators are required to design learning and provide appropriate stimuli which will then be responded to actively by students in the learning process in order to realize effective, structured learning and establish interaction and discussion of information.

Central warehouse PT. X is a place to store materials needed for production. PT. X is a large company operating in the maritime and energy sectors. 5S work culture (Seiri, Seiton, Seiso, Seikatsu, Shitsuke) is a work culture adopted from Japan which aims to create an orderly work environment and increase safety, efficiency and reduce non-value added activities. The implementation of the 5S+Safety culture is implemented according to the SOPs in the central warehouse, but the implementation is not optimal. Implementation of the 5S+Safety method in the PT warehouse. X is considered not optimal because only 2S (Seiketsu and Shitsuke) is running well while 4S (Seiri, Seiton, Seiso, Safety) is not running well. Warehouse employees are advised to apply the 5R checklist and carry out routine independent audits which will be supervised by the department head. Therefore, this research was conducted to evaluate the implementation of 5S+Safety in PT. X’s  central warehouse. Evaluation results using the 5S+Safety method support increasing company productivity and performance.
 
 

In the industrial era 4.0, literacy is considered an essential need for every human being to meet the needs of daily life. Education plays the first and main role in the progress of the nation and the State of Indonesia, Indonesia is known as an archipelagic country, this makes Indonesia has a diversity of tribes, races and groups that have many cultures. With the current of globalization that continues to grow, the younger generation is less interested in traditions and culture The process of implementing cultural and civic literacy is among them through the process of traditional game activities carried out by students as a form of cultural literacy activities. In order for the implementation of cultural and civic learning to take place effectively and efficiently, teachers and students in schools must take various steps, such as having school policies that affirm the importance of cultural and civic knowledge, which will affect cultural and civic learning.

 
Proyek ini bertujuan untuk meningkatkan interkasi sosial di kalangan orang dengan disabilitas yang bernanung dalam Sentra Terpadu Kartini Temanggung. Musik dangdut koplo menjadi salah satu media pengantar tindakan interaksi antar individu dalam kelompok sosial. Kegiatan untuk meningkatkan intraksi sosial pada orang disabilitas perlu dikemas dengan cara yang menyenangkan salah satunya dalam permainan sederhanan yang melibatkan aktifitas gerak tubuh. Hasil kegiatan tersebut menunjukkan bahwa proses interaksi akan mudah dilakukan apabila menggunakan media yang sesuai dengan kegemaran suatu kelompok seperti menari dan bernyanyi dengan musik dangdut koplo.
 

Rapid growth in the business world allows companies to showcase their advantages to attract public interest and invite investors to invest, but this actually gives rise to negative impacts such as social inequality. Therefore, companies are not only expected to pursue profits alone, but also to prioritize their responsibilities and the environment. The researcher's aim in writing this scientific article is to study and examine the influence of eco-efficiency, sustainability reporting and dividend policy on firm value moderated by profitability. This research is included in the category of qualitative descriptive research with literature study. The results of this research show that the variables eco-efficiency, sustainability reporting, and dividend policy have a positive effect on firm value. Furthermore, eco-efficiency, sustainability reporting, and dividend policy can be moderated by profitability on firm value.

Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

This research explores the synergy between lecturers, students and alumni of the Arabic and English Education Technology Study Program (TBI) at IAIN Palangka Raya in carrying out collaborative community service activities. The main focus of this research is the application of Islamic animation media as a means of strengthening verb language skills in students at the Berkah Palangka Raya Integrated Tsanawiyah Madrasah. The research method used is qualitative. The aim of this research is to improve the understanding and use of verbs in Arabic among MTs Terpadu Berkah Palangka Raya students. The research results show that through this collaborative approach, lecturers, students and alumni can create Islamic animated media that is interesting and relevant to the students' context. The use of Islamic animation media is effective in strengthening students' understanding of verb skills, as well as increasing their learning motivation. This research contributes to a practical understanding of how synergy between lecturers, students and alumni can improve collaborative community service in the field of education.

This article examines community service efforts aimed at strengthening listening skills and expanding vocabulary among students at MTs Integrated Berkah Palangka Raya through an innovative approach using Charlie Puth's song "One Call Away." The activities include the introduction of song lyrics, listening exercises, and writing exercises based on the heard lyrics. The research aims to enhance students' English language comprehension profoundly. The outcomes of these activities are expected to positively contribute to the development of language skills in the educational environment.

The background to this research is because there are several problems that occur at TPQ Baiturrahmah Nagari Padang Laweh. Among them, teachers have implemented or used the Yanbu'a method when learning to read the Qur'an, but there is still a lack of knowledge or understanding of the students regarding the Yanbu'a method in learning to read the Qur'an and the students' lack of focus in the ongoing learning which is proven by many students who fussing, walking around talking to his friend. This research aims to find out how to apply the Yanbu'a method in learning to read the Al-Qur'an and the obstacles in applying the Yanbu'a method. This research is a qualitative descriptive study. The author uses data collection techniques including observation, documentation and interviews. The key informant in this research was the TPQ teacher, the main informant was TPQ student Baiturrahmah. The results of this research prove that the TPQ Baiturrahmah teacher in applying the Yanbu'a method in learning to read the Qur'an is in accordance with the steps of the Yanbu'a method, namely first, explaining the main points of learning, giving correct examples, listening to students' reading patiently, giving warnings if there are any. wrong reading, if the child is fluent and correct, the teacher adds pages, if the child is not fluent and correct, don't add pages and it's better to repeat, learning time is 60-70 minutes. Secondly, the obstacle that educators find in implementing the Yanbu'a method is that students are often lazy and busy indoors.