This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.

The implementation of Parole is part of the guidance efforts based on the request of the convict, by considering the provisions of "Law Number 22 of 2022 concerning Corrections, and Government Regulation Number 31 of 1999 concerning Guidance and Guidance of Correctional Inmates, as well as several other implementing regulations. Parole is one of the objectives of the prisoner guidance system which is implemented based on the Correctional system. The goal is to prepare prisoners to be able to integrate with society in a healthy way and return to their role as free and responsible members of society. This process is subject to regulations such as the Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 03 of 2018 concerning the Requirements and Procedures for Granting Remission, Assimilation, Visiting Family Leave, Parole, Leave Before Release, and Conditional Leave. This study aims to analyze the implementation of granting parole to recidivist prisoners in the Class IIA Correctional Institution (Lapas) of Gorontalo City. This study uses a normative-empirical research type in the non-judicial case study category, namely a case study conducted without any conflict, so it does not involve the court. The results of the study indicate that the process of granting parole for recidivist prisoners in Class IIA Penitentiary in Gorontalo City is still faced with various obstacles, including the lack of effective guidance, weak supervision, and inconsistent policies. In addition, there is a negative perception from the community towards granting parole to recidivists, which has an impact on their social reintegration. Based on these findings, it is necessary to review policies and improve guidance and supervision programs for recidivist prisoners to reduce the rate of recidivism and increase the effectiveness of parole as a tool for social reintegration.

The catfish (Pangasius sp.) is a popular freshwater fish among consumers, both in Indonesia and internationally. One of the main challenges in catfish farming is the suboptimal use of feed. The commonly used feed consists of natural and artificial types. Natural feed is divided into two categories: animal-based and plant-based. The animal-based natural feed frequently used by farmers is tubifex worms. However, tubifex worms have a drawback, as their availability in the market is limited. Therefore, a study was conducted to explore the use of Azolla as an alternative feed for catfish. This study used a Completely Randomized Design (CRD) with one treatment and two levels, namely 100% Azolla and 100% tubifex worms. The study was conducted over a period of 14 days. The observed parameters included fish growth (length and weight), survival rate (SR), Feed Conversion Ratio (FCR), and water quality (temperature, pH, and dissolved oxygen). The data from the study were analyzed using a mean value test. The results showed that the use of Azolla as feed had a positive impact on catfish growth, although it was not yet effective in fully replacing 100% tubifex worms. There was an increase in biomass of 13.8 grams and an average length increase of 0.56 cm during the 14-day maintenance period.

This research aims to increase students' interest in the sport of rounders with the Direct Instruction learning model. This research will be carried out at SMPN 1 Kalimanggis with research subjects being class VIII students at SMPN 1 Kalimanggis for the 2023/2024 academic year, and the sample used is class VIII A. This research is quantitative research with the type of pre-experimental research (pre-experimental designs) used in this research being one-group pre test – post test design. The research instruments used were observation and questionnaires using a Likert scale. The questionnaire or questionnaire will later be distributed twice during the pre-test and post-test. Before the post-test, the researcher will carry out treatment to deepen the material on baseball for the students. After the pre-test - post-test is carried out, the researcher will carry out data processing to determine the students' interest in the sport of rounders.

The development of motor skills is an important aspect of children's growth, affecting physical skills, muscle coordination, and daily activities. In elementary school, motor development influences children's academic and social abilities. Rhythmic gymnastics is a structured physical activity that can enhance children's motor skills, such as strength, balance, and coordination. This study examines the application of rhythmic gymnastics to improve gross motor skills in elementary school students using literature review and digital research methods. The purpose of this research is to study the impact of rhythmic gymnastics on children's motor development through a literary research approach. The methodology used is a literature review that includes a critical analysis of various academic sources such as journals, books, and relevant articles. The results of the study indicate that rhythmic gymnastics can significantly improve children's gross and fine motor skills. Rhythmic gymnastics activities involving rhythmic movements, coordination, and balance contribute positively to children's physical and cognitive development. Furthermore, rhythmic gymnastics has also been proven effective in enhancing children's social and emotional aspects through enjoyable and structured group activities. These results highlight the importance of incorporating rhythmic gymnastics into the elementary school curriculum to support the development of gross motor skills.

Exercise is a body movement carried out by muscles in a planned, structured and repetitive manner, which involves the use of energy to improve fitness.  According to the World Health Organization (WHO), school age children are children aged 7 to 15 years.  Every individual has traits and characteristics or innate characteristics and characteristics obtained from environmental influences.  The research method used in this research is descriptive analysis with a qualitative approach.  This research uses a qualitative approach.  Physical activity is an important aspect in the lives of elementary school age children.  Elementary school age children still have limitations in terms of body endurance and ability to adapt to heavy training loads.  Primary school age children are in a dynamic stage of development, so there is a need for specially designed training programs to increase their motivation and participation in physical activity.  In this way, the benefits of physical activity can be maximized and support optimal growth and development for elementary school students.  This collaborative effort will help create an environment that supports an active and healthy lifestyle from an early age.

This research aims to deal with educational problems, namely truant behavior, the method used is a qualitative method with the type of observation at SMAN 8 Cirebon City school. Observation is a strategy for obtaining information by direct observation. Truant behavior is a deviant act which, if left unchecked, will hamper the success of an education, truancy or absence without permission has become commonplace now. In America, absenteeism is considered a problematic issue. This is because according to several studies, truant behavior is considered a predictor of juvenile delinquency. This truant behavior occurs due to two factors, namely internal factors and external factors, one example of which is the low level of student motivation, and problems in the community or family environment experienced by students. Here the role of the Guidance Teacher is needed to provide solutions and motivation, as well as appropriate direction in providing the approaches and techniques that students need.