This study aims to conduct a test of the effect of good corporate governance mechanisms on the financial performance of banking companies. Financial performance is calculated using ROA. On the other hand, corporate governance mechanisms are calculated using the following variables: size of the board of commissioners, size of the board of directors, and size of the audit committee. The sample used in this study includes 84 banking companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. Sampling was carried out using the purposive sampling method. In this study, the analysis used is the multiple linear analysis technique. These findings show that the size of the board of commissioners does not affect the company's financial performance. Meanwhile, the board of directors and audit committee have an effect on the financial performance of banking companies.

The knowledge possessed by the MSME actors of Sari Raos Pedawang Village regarding Occupational Health and Safety is still minimal. The lack of knowledge will have a bad impact on business actors because the potential for occupational hazards is always present at the production site in order to minimize occupational hazards, so the team initiated to hold education on the K3 program. The purpose of this activity is to increase the knowledge of business actors about Occupational Health and Safety and anticipate the occurrence of occupational hazards at production sites. The methods used are lectures, questions and answers, and discussions. The participants of this activity were 25 people from Sari Raos MSMEs in Pedawang Village. The Village Head and MSME Actors of Sari Raos welcomed the positives of this activity, the results of this activity concluded that the material presented by the team was very appropriate and needed by the Sari Raos MSME Actors to prevent work hazards during work activities and occupational health for business actors. The hope after participating in this activity is that participants can increase their knowledge and implement it at the work site.

The purpose of this study aims to determine the effect of parental support on achievement in women's futsal extracurricular activities at SMKN 1 Cianjur. This research is an ex post facto. The study population was the female futsal extracurricular of SMKN 1 Cianjur, totaling 10 players. The sampling technique used purposive sampling, with the criteria (1) willing to be a sample, (2) aged 16-18 years, (3) have participated in matches, (4) still actively practicing. Based on these criteria, there were 10 people who met. The instrument of parental support for women's futsal achievement using a questionnaire. Data analysis using Correlation Product Moment. Parental support has an important role for every child, including as a role model, motivator and initiator. In other words, parents as a family have a hand in every achievement obtained by a child. Achievement is an action that makes someone do the desired thing. Someone who wants to be recognized in their environment needs recognition from those around them.

Berkurangnya lahan yang tersedia untuk budidaya tanaman adalah salah satu ciri khas daerah perkotaan. Lahan pekarangan sebagian besar kurang dimanfaatkan, terutama untuk menanam sayuran. Lahan pekarangan milik warga di Kelurahan Mijen yang terletak di pusat Kota Semarang ini dapat dimanfaatkan meskipun ukurannya kecil. Memaksimalkan pemanfaatan lahan pekarangan untuk budidaya sayuran merupakan tujuan dari kegiatan pengabdian masyarakat ini. Kegiatan pengabdian pada masyarakat ini dilaksanakan pada bulan Februari 2024 di Kelurahan Mijen, dengan sasaran utama kelompok mualaf, kaum dhuafa, dan penyandang disabilitas. Empat puluh tiga orang berpartisipasi dalam kegiatan pengabdian ini, meliputi mahasiswa, dosen, kaum dhuafa, Lazizmu Kota Semarang, kelompok mualaf, dan kelompok difabel. Terdapat sejumlah aktivitas yang dilakukan dalam kegiatan tersebut, seperti membuat media tanam untuk menanam sayuran. Sebanyak 69,2% dari hasil evaluasi menunjukkan bahwa peserta kegiatan mengetahui cara mengatur dan memelihara lahan tanam, dan 100% dari data menunjukkan bahwa peserta mengetahui cara membuat media tanam. Peserta kegiatan menyatakan bahwa kegiatan ini bermanfaat, dengan 71,3% mengharapkan bahwa program tersebut akan ditingkatkan dan berkelanjutan.

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.
 
 

Degradation of ethics and morality during adolescence poses a threat that can hinder or even jeopardize the future of teenagers. This counseling is conducted to provide education and a deep understanding of how teenagers can build strong morals and develop positive adolescent ethics. The counseling uses the PAR approach with the aid of media such as laptops, LCD projectors, and materials as primary tools for conveying information. The results of the counseling show: that the event was conducted very well, with excellent interaction between the presenter and participants. The presenter effectively and smoothly delivered information about ethics and morality, the causes of their decline, and strategies for prevention. Conclusion: The counseling on ethics and morality has a positive psychological impact as participants are able to understand the material well.

Purpose: Investment is the allocation of funds with the aim of obtaining profits in the future. An example of the investment instruments with high returns and high risks are stocks. The risks associated with the investment can be reduced by forming a portfolio of quality stocks optimized through mean-variance (MV). This is necessary because successful selection of high-quality stocks depends on the future performance which can be determined through accurate price prediction.
Methods: Stock price can be predicted through the adoption of different forms of deep learning methods. Therefore, BiLSTM and LSTM models were applied in this research using the stocks listed on the LQ45 index as case study.
Result: The utilization of LSTM and BiLSTM models for stock price prediction produced favorable outcomes. It was observed that BiLSTM outperformed LSTM by achieving an average MAPE value of 2.1765, MAE of 104.05, and RMSE of 139.04. The model was subsequently applied to predict a set of stocks with the most promising returns which were later incorporated into the portfolio and further optimized using the Mean-Variance (MV). The results from the optimization and evaluation of the portfolio showed that the BiLSTM+MV strategy proposed had the highest Sharpe Ratio value at k=4 compared to the other models. The stocks found in the optimal portfolio were BRPT with a weight of 19.7%, ACES had 16.9%, MAPI 11.8%, and BMRI at 51.6%.
Novelty: This research conducted a novel comparison of LSTM and BiLSTM models for the prediction of stock prices of companies listed in the LQ45 index which were further used to construct a portfolio. Past research showed that the development of portfolios based on predictions was not popular.

Purpose: This research aims to develop a system for detecting the credibility of information on social media X by classifying tweets as credible or non-credible. Additionally, it seeks to improve the accuracy of classification and prediction of information credibility using feature extraction methods, semantic features, feature expansion, and optimization.
Methods: The system is built using a deep learning approach with Long Short-Term Memory (LSTM), Term Frequency-Inverse Document Frequency (TF-IDF), Robustly optimized BERT Approach (RoBERTa), Global Vector (GloVe), and Particle Swarm Optimization (PSO). The dataset consists of 54,766 Indonesian tweets from social media X, focusing on the 2024 General Election and using several keywords such as ‘Pemilu 2024’, ‘Pilpres 2024’, ‘anies baswedan’, ‘Prabowo’, ‘#GanjarPranowo’, and ‘#debatCapres’.
Result: The results of this study show that the highest accuracy achieved is 89.09% using LSTM with an 80:20 data split, baseline unigram, RoBERTa, Top1 corpus IndoNews, and PSO of the LSTM model’s hyperparameters, resulting in a highly significant statistical improvement of 0.96% over the baseline model.
Novelty: This research contributes to information credibility classification research using RoBERTa to add semantic features and GloVe to expand features by utilizing a built corpus and finding similar words to connect with these expanded features. Additionally, PSO is applied to find the optimal hyperparameters, thereby improving the performance and accuracy of the LSTM classification model.

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

This research aims to produce mathematics learning tools with the Guided Discovery Learning (GDL) Model which is Valid, practical, and effective to improve the mathematical problem-solving abilities of students in class VII SMP/MTsN. The Plomp model is used because it is more flexible than Plomp's other models; beside that, at each step, it contains activities development that can be adapted to the characteristics of the research. Instruments were used during the study in the form of observation sheets, interview guidelines, questionnaires, validation sheets, learning tools, and tests of mathematical problem-solving skills learners. The results of the validity test show that the GDL-based mathematics learning tool is declared valid according to the experts. The results of the practicality test show that GDL-based mathematics learning tools are practical based on teachers and students as users. The effectiveness test results show that students' learning outcomes after learning are better by showing the percentage of completeness that reaches 75.86% exceeding the specified effectiveness limit of 70%. In addition, the device is said to be effective; it can be seen from the activities of students during the learning process that it has increased. Based on the validity, practicality, and effectiveness tests, the mathematics learning tools based on GDL in the Association material for Class VII Junior High School students are valid, practical, and effective