Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a population of companies in the mining sector listed on the IDX. Sustainability report disclosure is measured using the GRI G4 index, while firm value is measured by Market to Book Value. The results show that environmental, social, and economic performance each has a positive and significant effect on firm value. Simultaneously, the three variables also have a significant influence on firm value.

This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions for members of the GMNI organization.

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.
 
 

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.
 
 

This study aims to determine the linkage between Entrepreneurship Education and Entrepreneurial Ecosystem on Entrepreneurship Readiness among students of SMKN Tembilahan, Indragiri Hilir Regency. This research is a quantitative study with a research population of as many as 312 students, and the research sample was 175 students. This research instrument is a questionnaire developed from each research variable. The data were analyzed using Structural Equation Modeling (SEM) analysis with the Partial Least Square method. The results showed that entrepreneurship education has a positive and significant effect on entrepreneurial readiness. The mediation test results confirm that the entrepreneurial ecosystem doesn’t mediate the effect of entrepreneurship education on entrepreneurial readiness. This indicates that schools may not have adequate infrastructure to stimulate entrepreneurial interest among students. The study’s findings offer significant insights into how entrepreneurship education and entrepreneurial ecosystem can help vocational students to enhance entrepreneurial readiness.

This study aims to measure the effectiveness of using the traditional game "engklek" for teaching English vocabulary mastery of grade 6 students at SDN Mlaten, Mojokerto. This research used a quantitative approach with a one group pretest-posttest design. The research sample consisted of students in grades 6A and 6B at SDN Mlaten. Data was collected through pretest and posttest to measure students' vocabulary mastery before and after intervention. Data analysis was conducted using paired t-test statistical test to determine the significance of the value results. The results showed that there was a significant change in students' English vocabulary mastery after participating in learning using the traditional game "engklek".  The average score of the pretest was 56.73 and the average score of the posttest was 82.65. The test carried out also produced positive results because the sig level. is below or less than alpha (0.00 < 0.05). This has implications for rejecting the null hypothesis (H0) and accepting the alternative hypothesis (Ha). The use of the traditional game "engklek" has proven effective for teaching English vocabulary mastery at primary school.

English Language Learner might be good in English mainly on grammar, but that doesn’t determine that they are good in transforming information from source language to target language or so called translation. Translation is necessary since it is crucial for individuals who are not fluent in English. This research used descriptive qualitative in analyzing translation techniques and readability. The data sources were the English and Indonesian versions of a review text regarding the Harry Potter film series. The text was translated into Indonesian by nine ELLs (English students at Islamic University of Majapahit). The data were gathered by note-taking procedures and then evaluated using content analysis methods. Three readers served as raters, evaluating the readability of the translated review content. According to the findings, the ELLs used 13 techniques, the most dominant of which was amplification (22.81%), followed by reduction (20.80%) and borrowing. The ELLs' translation text had a high readability score (score 3) ranging from 23.14% to 0.59%. This data reveals that ELLs provided readable translation results on average. Furthermore, the average readability value has been classified as highly readable.

The need for electrical energy is increasing, especially in rural areas, so building an environmentally friendly energy power plant such as a micro hydro generator can be used to produce electrical energy. This PLTMH planning aims to help the community produce environmentally friendly electrical energy and overcome frequent power outages. The research discusses determining the type of turbine, water discharge, turbine power and generator power at (PLTMH). The water discharge (Q) value of 2.67 m3/sec is the water discharge during the rainy season. From the calculation results, it can generate 25.65 kW of electrical energy, the type of turbine used is an open flume propeller type turbine, the planning of a micro-hydro power plant with a turbine power capacity of 60 kW and a generator of 50 kW greatly influences the power that will be produced by the turbine, which This means that the greater the water discharge, the greater the power generated by the turbine, conversely, if the water discharge is small, the power produced by the turbine is relatively small.