This research aims to examine the effect of the Debt to Equity Ratio (DER) on the stock value of PT. Ramayana Lestari Sentosa Tbk during the 2019-2023 period. Using quantitative analysis with dependent data obtained from the Indonesia Stock Exchange, the analysis shows that the company's DER was within a moderate range (35%-42%) throughout the study period. The results indicate a negative correlation between DER and stock prices; however, the effect is not significant when viewed partially. The decline in DER in 2023 reflects the company's efforts to strengthen its capital structure and reduce dependence on debt. These findings are expected to enhance investors' knowledge and support the company's operations in developing future financial and investment strategies.
 
 

The study aims to determine the condition of discipline and efforts to enforce discipline, such as discipline in work attendance, complying with all regulations in work procedures, obeying superiors, being aware of all work and having a sense of responsibility. The type of research applied in this study is an analysis using a descriptive method that relies on a qualitative approach. Data collection techniques are carried out through observation and interviews. For the research subjects interviewed for data collection, they are employees of the Malang Regency DPRD Secretariat. The data analysis technique used is the Miles & Huberman method, which involves data reduction, data presentation, and drawing conclusions. The results of the study show that work discipline is very important to support employee success. The purpose of the work needs to be in line with the plan, both in terms of discipline in work attendance, complying with regulations in work procedures, obeying superiors, being aware of all work and having a sense of responsibility. The work discipline of state civil servants at the Malang Regency DPRD Secretariat shows quite good results, although there are still some violations of work discipline that occur, therefore work discipline must still be improved.

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

This research aims to prove the influence of work ability, motivation and work stress on the performance of village officials throughout Kaliori District. The population in this study was village officials throughout Kaliori District using a saturated sample, namely a total of 167 respondents. The data analysis technique uses multiple linear regression analysis. The results of this research show that partially work ability and motivation have a positive effect and work stress has a negative effect, all of which are significant on the performance of village officials throughout Kaliori District. The Adjusted R Square value is 0.734, as is the variability of the dependent variable, namely employee performance, which can be explained by independent variables which include work ability, motivation and work stress, amounting to 73.4%, while 26.6% is explained by variations in other variables not explained in this research.

This study aims to explore the effect of watching English movies on improving students' speaking skills. Using the literature review method, this research analyzes previous studies that discuss the relationship between exposure to English-language films and the development of speaking skills. The results showed that watching English movies contributed to the improvement of vocabulary, contextual understanding, as well as confidence in speaking. In addition, the use of subtitles and movie-based learning techniques such as shadowing proved effective in improving speaking fluency and intonation. The study also revealed that active engagement in movie-based discussions can accelerate language acquisition and increase students' learning motivation. Thus, the integration of English movies in the language learning curriculum is recommended to enrich conventional teaching methods. In conclusion, watching English movies is an effective strategy in improving speaking skills, especially when combined with appropriate pedagogical approaches.

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.

The construction of the Musi 6 Bridge in 2 Ulu Village is an opportunity to develop existing potential. One of them is tourism development. A number of tourist attractions have the potential for development as an effort for sustainable tourism. For this reason, Community Service conducted a SWOT analysis of tourism and recommendations that are relevant to the situation in the field. Approaching the Community through interviews and Focus Group Discussions is a method of data analysis. In general, tourism in the 2 Ulu Area requires Community skills in activity management because the available locations can be used as a means of performance or exhibition. Of course, this is a collaboration between the surrounding community, government, private sector and community.

Physics learning in senior high school faces challenges in developing students' scientific reasoning ability. This study aims to examine students' scientific reasoning ability through project-based learning of briquette making and its effect on improving students' critical thinking ability, especially in SMA Negeri 1 Jatiroto, to improve a more effective understanding of physics. The research was conducted at SMA Negeri 1 Jatiroto, Lumajang Regency, in semester one of the 2024/2025 scholastic year. The population of the research sample was class X students, which was determined using homogeneity test and random sampling technique or purposive sampling. The research design used Quasi Experimental with pre-test and post-test. Data collection was done through tests, observations, interviews, and documentation. The pre-test and post-test results showed a significant increase in the experimental class, with a higher mean post-test result (84) than the control class (50). Data analysis displayed a significant difference between the two groups, indicating that the project-based learning model had a beneficial effect on enhancing performance students' scientific reasoning skills. Thus, project-based learning in briquette making is proven to be able to encourage increased understanding of physics concepts while developing students' critical thinking skills more effectively.

This research aims to understand the role of fandom in driving the growth of the fanworks market in Indonesia, specifically through the case study of Comifuro, a popular cultural event that is the center for the distribution of fan-made works. The research method used is qualitative, with a self-report approach from participants who are directly involved as creators and consumers at Comifuro since the beginning of its implementation. The results of the study show that the emotional connection between fans and copyrighted works encourages active involvement in producing and consuming fanworks. Fanworks are not only a forum for expression, but also a means of creative monetization that is socially legal even though it is legally gray. Comifuro gives creators a space for freedom of expression, bringing them together directly with audiences in an inclusive and supportive space. The surge in visitors and participants since the post-pandemic reflects the high demand for fandom content, as well as demonstrating the power of communities in supporting the creative economy. This research emphasizes the importance of recognizing the role of fans as the main motor in popular culture dynamics and community-based digital economy.
 

The role of the younger generation in improving quality in the agricultural sector has a very crucial role. However, nowadays soil fertility in Indonesia is decreasing day by day as agricultural land use becomes more intensive. So that young people's insight regarding environmentally friendly cultivation techniques through organic farming needs to be added and strengthened to create progress in the fields of agriculture and food security. The aim of this service activity is an effort to increase the younger generation's understanding of organic farming through counseling and creating demonstration plots for organic vegetable cultivation using vegetable pesticides and liquid organic fertilizer (POC) to increase agricultural products and stabilize the economy of the surrounding community. The activity method is carried out through counseling, socialization and direct practice through making demonstration plots. Counseling about organic farming and its impact on the environment. The demonstration plot focused on the correct working methods and techniques in organic farming through the application of liquid organic fertilizer (POC) and vegetable pesticides. Following this community service activity program, it shows that the knowledge and skills of the younger generation of farmers have increased regarding organic vegetable cultivation and the impact of organic farming on the environment.
Keyword: organic fertilizer, agriculture, demonstration plots, environment