The development of the business world and increasingly rapid economic developments encourage business competitors to improve company performance. The establishment of a company must have clear goals. To achieve the company's goal of making a profit, various strong supporting factors are needed, one of which is good funding management. Determining the optimal level of capital structure is a funding decision in achieving company goals. This research aims to determine the partial and simultaneous influence between Return On Assets, Return On Equity and Net Profit Margin on Profit Growth in Cigarette Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period.This research is descriptive research with a quantitative approach. The data source used is a secondary data source originating from the Indonesian Stock Exchange website. The sampling technique in this research used the purposive sampling method. The research results show that the Return On Asset variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, then the Return On Equity variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021 , then the Net Profit Margin variable has no influence on Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, and Return On Assets, Return On Equity, and Net Profit Margin simultaneously have an influence on Profit Growth in Cigarette Companies listed on the Stock Exchange Indonesia 2019-2021.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

This community service activity aims to increase the awareness of the community around the IAIN Ambon campus regarding the importance of plastic waste management and maintaining environmental cleanliness. Through the Participatory Action Research (PAR) method, students of the Islamic Criminal Law Study Program at the Faculty of Sharia IAIN Ambon acted as facilitators in the socialization and implementation of plastic waste recycling activities. This activity included education on the negative impacts of plastic waste, waste sorting practices, recycled product creation, and waste cleanup actions. The results showed positive changes in community behavior towards the environment and improved students' skills in applying the amar ma'ruf nahi munkar principle. This activity not only had a tangible social impact but also strengthened the application of Islamic values in the context of environmental preservation.

Information technology is developing rapidly composed the massive dissemination of information in various circles through several channels such as websites, social media, and others. The digital era had a benefical on a number of fields like education, industries, and civilization. However, this also has damaging impacts like the spread of hoaxes, hacking, hate speech, and other harmful digital activities. There are four parameters in the digital literacy assessment, namely: digital skills, digital ethics, digital safety, and digital culture. However, digital culture and security had the lowest index for the last three years. Therefore, Community Service (PkM) activities are needed. The mobility aims to provide socialization regarding the application and technology of digital literacy. The socialization inheld at SMK Negeri 1 Kendal. The material discussed is filtering information or fake news (hoaxes), how digital crime works in taxation, and simulations of how digital crime works and its prevention. The results of these movements confirm that students are enthusiastic about understanding how to filter false information and prevent digital crime and are active in question-and-answer sessions regarding controlling digital crime.

Desa Wisata Karangrejo Kec.Borobudur, Magelang, Jawa tengah adalah salah satu desa yang mendapatkan sertifikasi sebagai Desa Wisata Berkelanjutan dari Kementerian Pariwisata dan Ekonomi Kreatif. Sejak Pandemi Covid-19 telah terjadi penurunan rata-rata kunjungan wisatawan ke objek wisata mencapai lebih dari 70%. Jika kondisi tidak membaik maka diproyeksikan potensi kerugian hingga Desember 2022 akan mencapai Rp. 500 miliar. Guna untuk membangkitkan kembali ekonomi kreatif di Desa Wisata Karangrejo maka diperlukannya peningkatan kemampuan SDM masyarakat khususnya dalam hal digital. Sehingga potensi wisata kuliner lokal di Desa Wisata Karangrejo seperti gula jawa, rambutan, manggis, kelapa, sayuran, Albasia, Jati, Jahe, dan Kunir dapat menarik pengunjung wisata melalui video storytelling. Oleh karena itu, diperlukan pengabdian kemitraan masyarakat untuk memberikan pelatihan aktivitas pengelolaan media konten digital dan pembuatan video storytelling untuk mengangkat kembali ekonomi kreatif dan menarik pengunjung. Metode pelaksanaan pengabdian dilakukan dengan memberikan pelatihan dalam bentuk ceramah, diskusi, dan praktek membuat contoh sederhana konten TikTok. Hasil dari pengabdian masyarakat ini yaitu pelaku wisata di Desa Wisata Karangrejo yaitu para pengelola homestay, pengelola desa wisata, dan pengelola Puthuk Setumbuk mampu memahami dan mengenali potensi produk makanan lokal yang akan dikembangkan, mampu mempraktekkan pembuatan video storytelling sederhana sehingga dapat menjadi dasar dalam pembuatan video storytelling terkait produk wisata.

Covid-19 is an acute respiratory disease caused by a new type of corona virus. This disease first broke out in Wuhan, China and then spread to almost the entire world and caused a global pandemic. The main symptoms of Covid-19 disease include cough, fever and shortness of breath. The Covid-19 pandemic has brought changes to various aspects of life, one of which is social change. One form of social change that occurred amid the Covid-19 pandemic was the birth of a new normal era. This new lifestyle allows all activities to resume but by implementing strict health protocols. This is the government's effort to keep all activities moving but also continue to try to break the chain of transmission of Covid-19. The purpose of this community service is to improve health status and provide education regarding steps to prevent Covid-19 in the school environment. The method used in this research is descriptive qualitative method. Based on the program, this activity also appealed to all students, teachers and school principals about Clean and Healthy Lifestyles (PHBS) and Hand Washing with Soap (CTPS), using masks and hand sanitizers. To prevent and anticipate the spread of the Covid-19 virus, public awareness is needed to actively implement PHBS and CTPS.

Acne is a skin condition that usually appears on the face, neck, chest and back. Acne occurs when oil glands become overactive causing skin pores to clog. Soursop leaf is a type of natural ingredient that contains tannins, alkaloids, saponins, and flavonoids which function as antibacterials. This study aims to provide scientific data regarding the utilization of soursop leaf extract in facial wash preparations used as an antibacterial for Propionibacterium acnes. With concentration variations of 1%, 3% and 5%, the preparation test included pH test, homogeneity test, viscosity test, high foam test and antibacterial test. The results of this study showed that the pH test ranged from 4.5-6, the preparation was homogeneous, the viscosity was 0.82-1.91 cps, the foam height was 75-80% and for the antibacterial test of all concentration variations it did not have antibacterial inhibition due to two factors, biological factors and chemical factors. The conclusion in this study was that variations in the concentration of the ethanol extract of soursop leaves had no anti-bacterial inhibition against facial wash preparations of the ethanol extract of soursop leaves.
 

The aim of this study is to find out and analyze the role of controllers in protecting the interests of publicly-listed company investors by ensuring the implementation of good corporate governance principles. The delay of the implementation of the Annual General Meeting of Shareholders and the publication of annual financial statements are two examples of non-fulfillment of the principles of good corporate governance namely transparency and accountability, which resulting temporary suspending trading of its shares by Indonesia Stock Exchange. When the role of the controller as shareholder who has the ability to control the company is ineffective because the shareholding of the company is less than 50%, the undertake of investors protection become an issue. This research was conducted based on a juridical-normative approach with analytical descriptive specifications based on secondary data. The results of this study revealed that the controller has several mechanisms to control the company to reduce losses for shareholders. However, the determination of a controller with less than 50% shareholding of the company’s shares results in the controlling role towards the company become ineffective and potentially detrimental to the interests of investors. The difference between this research and the previous lies in the object of this study which discusses the role of controllers in ensuring the fulfillment of the principles of good corporate governance so that they can provide protection to investors.

This study aims to analyze the format for the preparation of the Curriculum Merdeka and the appropriate presentation media for this curriculum. A format preparation is a decision made about learning objectives and the strategies and methods needed to achieve these goals as well as a study of the effectiveness and meaning of these methods and strategies. In addition, the Government gives authority to schools to make their vision, mission and characteristics a reference for operational curriculum development. Presentation media is said to be a graphic, photographic tool, and can also be in the form of an electronic device that has the function of capturing, processing and rearranging information in the form of verbal or visual. English learning is developing English language skills in a contextual and acceptable manner according to the context and conditions and situations of students' daily lives. This is to produce a form of learning English that is more in touch with the language needs of students. Curriculum Merdeka is a curriculum which in its development is the result of adjustments to the latest conditions in an area and in accordance with the development of students due to contemporary issues that are currently happening. This research is use method literature study. Data collected and analyzed entirely from the literature as well as other documentation materials, such as writing in journals or other media relevant and still being studied.

This study aims to determine whether product quality, price, and service simultaneously have a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region, whether product quality, price, and service partially have a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region. The sample in this study were consumers of Bakso & Mie Ayam Restaurants in the Kartasura Region who had made a purchase at least twice. The sampling technique used purposive sampling. The number of samples is 100 respondents. Instrument test using validity test and reliability test. The analysis technique uses multiple linear regression. For data processing, researchers used statistical software SPSS 25. The results showed that product quality, price, and service simultaneously had a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region, product quality, price, and service partially had a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region.