The COVID-19 pandemic has resulted in disruptions to the food system which is currently a prominent focus for study. This pandemic has created shocks to the entire value chain, from farmers to retailers. Those accustomed to timely inventory management and product storage systems with minimal disruption now face a variety of interruptions in supply and demand. It is important to understand how farmers experience shocks in this COVID-19 pandemic crisis. This study aims to understand the impact of layered shocks from the COVID-19 pandemic on the livelihoods of crop farmers in Tumaratas Village, Langowan Barat District, Minahasa Regency. This study used a Google form-based survey method to obtain information about how crop farmers in Tumaratas Village were influenced by government policies regarding social restrictions, physical restrictions, and travel restrictions. The survey results revealed that the policies implemented by the government in suppressing the spread of COVID-19 had an indirect impact on farmers in Tumaratas Village. Farmers have experienced disruptions in production and hindrances in the sales process, so that most of them have experienced losses. However, farmers who have a product processing strategy tend not to suffer losses.

<span lang="EN">The research analyzed the effect</span><span lang="EN"> of earnings per share, price earnings ratio, and dividend per share on the share prices of manufacturing companies listed on the Indonesian Stock Exchange 2018-2021. The hypothesis of this study is earning per share, price earnings ratio, and dividend per share positive effect on the share prices of manufacturing companies listed on the Indonesia stock exchange in 2018-2021.  The number of samples in this study was 60 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 using the sampling technique of purposive sampling. The data collection method used documentation, and the data analysis used the SPSS which included classic assumption test, multiple linear regression analysis, and hypothesis testing using t-test, F and R test^2..  The results of the study show as follows: the independent variable of earning per share has a positive effect on the share prices; the price earnings ratio has a positive effect on the share prices; and the dividend per share does not have an effect on the share prices. Based on the values of the coefficient of determination, the test results show an Adjusted R square value of 0.266. It means that a change in the share price variable of 26.6% can be explained using the three independent variables (Earning Per Share (EPS), Price Earnings Ratio (PER), and Dividend Per Share (DPS). Then, the remaining 73.4% is explained by the other variables out of the independent variables such as net interest margin, net profit margin, and debt to asset ratio.</span>

<p>The government, specifically the Directorate General of Taxes, applies technology in the administration of taxation to facilitate the public in reporting taxes. E-registration, e-billing, and e-filling have become a form of application of tax administration technology. The application of this technology is expected to help while improving taxpayer compliance in reporting taxes owed.</p><p>This research is quantitative research using primary data. Respondents are private taxpayers who have a Taxpayer Identification Number (NPWP) and are registered with KPP Pratama Semarang Selatam and KPP Semarang Tengah Satu. Analysis of research data using multiple linear regression methods with the statistic tool of the SPSS program version 23.</p><p>Statistical test results show there are no constraints in the classical assumption test. The results of hypothesis testing show that all hypotheses are accepted, namely that E-registration, e-billing, and e-filling have a positive effect on taxpayer compliance.</p>

Introduction: The present study aimed to explore the frontline employees in-shop motivation to influence the customers in-shop emotions. The study further proposed the conceptual foundations of the dynamic nature of value outcomes in non-fuel retail stations, where each customer perceives the interaction with frontline employee differently. Therefore, the value outcomes based on the customers’ in-shop emotions were dynamic.Methods: The study had used the content analysis to seek the outcome where the data was collected using open-ended interviews from frontline employees and customers of non-fuel retail outlets in Malaysia. The sample size was 12 using the snowball technique, including 6 frontline employees in phase 1 and 6 customers in phase 2 who had visited the same non-fuel retail outlets used in phase 1 for data collection.Findings: The results showed interesting findings where it was observed that customers get positive and negative influence emotionally through individual interaction with frontline employees. Furthermore, the positive/negative emotions helped the customers to create or destroy the value individually. These service encounters are subjective and vary from customer-customer affecting their emotions differently are therefore cannot be generalized on the large set of audience.Originality: Through the lens of S-D logic paradigm, the present study has conceptualized the dynamic nature of emotions which can lead towards value creation/value destruction or value destruction/value creation in different situations and contexts based on the individual service encounters of customers-frontline employees within non-fuel retail shops.

Abstract. Character education is very important; this is the main human capital for social life. Character education is also sustainable with morals. Gaining this knowledge is not only at school but also at home and in the social environment. Competition for quality human resources will occur in the coming year. Surely it will be a burden on us and our parents at this time. Creating quality human resources definitely requires good character, so it needs to be educated from an early age, to get used to good character in children.Keywords: -
 
Abstrak. Pendidikan karakter itu sangat penting, ini adalah modal utama manusia untuk berkehidupan sosial. Pendidikan Karakter juga berkesinambungan dengan moral.Mendapatkan ilmu ini bukan hanya di sekolah saja tetapi juga di rumah dan lingkungan sosial. Kompetisi SDM yang berkualitas akan terjadi pada tahun yang akan datang. Pasti itu akan menjadi beban kita dan orangtua saat ini. Menciptakan SDM berkualitas pasti membutuhkan karakter yang baik,maka perlu di didik sejak dini,untuk membiasakan karakter yang baik pada anak.Kata kunci: -

Abstract. Character education is needed not only at school, but also at home and in the community. In today's digital era, it is difficult to form good characters in children, because of the mindset of parents who consider character growth trivial in their children. Not a few parents who solve children's problems with gadgets without thinking about what will happen in the future. Whereas character education is very important for the survival of each individual and also the survival of the nation. One day, children will surely face competition in their own country and even competition from various countries in the world.Keywords: Character education, digital era
 
Abstrak. Pendidikan karakter sangat diperlukan bukan hanya disekolah, tetapi juga dirumah dan dilingkungan masyarakat. Di era digital seperti saat ini sulit untuk membentuk karakter yang baik pada anak, karena pola pikir orang tua yang menganggap sepele pertumbuhan karakter pada anak mereka. Tidak sedikit orang tua yang menyelesaikan persoalan anak dengan gadget tanpa memikirkan apa yang akan terjadi dimasa yang akan datang. Padahal Pendidikan karakter ini sangatlah penting untuk kelangsungan hidup masing-masing individu dan juga kelangsungan hidup bangsa. Suatu saat nanti pasti anak-anak akan menghadapi persaingan dinegaranya sendiri bahkan persaingan dari berbagai negara didunia.Kata kunci: Pendidikan karakter, era digital

Introduction: This study explores on how social media managers and journalists in Tulungagung narrating ‘Aksi 212’ (Action 212) protests. Social media managers and journalists are the actors who have an active role in producing, constructing and sharing information. The solidarity protests and the news about ‘Aksi 212’ had appeared in various media and regions in conflicting narratives. However, there was no news nor any solidarity protest occurred in Tulungagung.Methods: This study applies digital ethnography to examine five media that keep updating their posts and interview six journalists and media managers who have a large number of followers in Tulungagung.Findings: The social media managers and journalists avoid any information that may bring a potential conflict, eventhough it becomes a national issue. On the date of the ‘Aksi 212’, the @radar_tulungagung and @hits_tulungagung accounts did not share any posts. Meanwhile, the @jtv_tulungagung, @kacamata_tulungagung and @tulungagung_sparkling uploaded local news. The social media managers and journalists provide information in accordance with the local wisdom--the harmony and togetherness--as they realize the legal and social consequences.Originality: The previous mediatization studies focus on the role of the media as institutions and examine the ‘Aksi 212’ in the context of political conflict. This study examines the ‘Aksi 212’ by using the socio-constructivist approach to understand the mediatization from the perspective of the rural society, that upholds the local wisdom in their media engagement and observes the society’s practice in utilizing media.

Kehidupan mengalami perkembangan sangat pesat secara terus menerus waktu demi waktu terlebih lagi dalam penampilan sehingga dianggap penting sebagai citra diri seseorang. Peningkatan penampilan dapat dimulai dari perawatan tubuh, yakni dengan menggunakan produk kesehatan kulit yang lazim dikenal dengan sebutan skin care dan body care yang marak digunakan oleh remaja sehingga minat beli pada product body care khususnya scarlett whitening meningkat. Minat beli dapat dipengaruhi oleh endorser selebriti pemasaran dari mulut ke mulut serta persepsi kualitas. Penelitian ini bertujuan untuk membuktikan adanya hubungan positif dan signifikan antara endorser selebriti, pemasaran dari mulut ke mulut, serta persepsi kualitas terhadap minat beli dengan melibatkan 100 remaja sebagai responden. Analisis data menggunakan regresi berganda dengan hasil penelitian membuktikan adanya hubungan positif dan signifikan antara endorser selebriti dan persepsi kualitas terhadap minat beli serta tidak adanya hubungan pemasaran dari mulut ke mulut terhadap minat beli.

Tujuan dari penelitian ini untuk mengetahui penerapan manajemen sumber daya perusahaan dan manajemen rantai pasok di Grand Pet Shop. Dalam melakukan analisis terhadap bisnis mitra, peneliti menggunakan metode kualitatif berupa teknik wawancara secara langsung dengan owner Grand Pet Shop. Hasil yang ditemukan melalui analisa, Grand Pet Shop telah menerapkan proses supply chain meliputi perencanaan, proses, penyimpanan, pengiriman, dan retur barang kemudian mitra juga telah melibatkan 4 bidang fungsional yaitu marketing and sales, supply chain management (SCM), accounting and finance, dan human resources dalam menjalankan bisnisnya serta analisa penggunaan Enterprise Resource Planning (ERP) masih tidak disarankan untuk saat ini dikarenakan belum ditemukan kecocokan untuk digunakan Grand Pet Shop dikarenakan biaya yang cukup tinggi dan sistem Enterprise Resource Planning terlalu rumit untuk Grand Pet Shop yang masih UMKM, tetapi tidak menutup kemungkinan di masa yang akan datang.

Urea intensive application is considered to reduce soil quality, and food quality. The constraints of urea application in tropics are low effectivity due to intensive leaching and volatilization. In order to decrease the urea dose, cheap and renewable biofertilizer application is suggested. Coating urea with biofertilizer become an easy way to apply both biofertilizer. In the previous research, biofertilizer-coated urea (BCU) had been formulated by using Bacillus subtilis, B. megaterium, Azotobacter chroococcum and A. vinelandii. The objective of this research was to verify the effect of BCU on the growth and yield of lettuce (Lactuca sativa L.) cv. Romaine; and decrease of urea dose in a planting season. The field experiment was arranged in randomized block design with five treatments and five replications. Lettuces were treated with a dose and half dose of two BCU formulations. The results showed that BCU didn’t affect growth, P uptake and plant yield but half dose of BCU produced the same lettuce productivity with one dose of urea. Half dose of BCU resulted in the same shoot N uptake as one dose of urea but a dose of particular BCU formulation possibly decreased N uptake. The population of total Bacillus and Azotobacter in the rhizosphere was determined by dose and BCU formulation but they didn’t change abruptly after BCU application. The experiment suggested that application of urea coated by carrier-based biofertilizer was reliable to support lettuce cultivation and reduce the urea dose.