This research aims to determine the effect of profitability, leverage, and liquidity on the quality of profits in construction and building companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The population used in this research is the annual financial reports of construction and building companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022, totaling 22 companies. The sample in this research used purposive sampling with certain criteria. The results of this research show that in the partial test, profitability has a negative and significance effect on earnings quality. Leverage has a negative and significance effect on earnings quality and liquidity has a negative and significance effect on earnings quality.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Statistics is the basis for studying other subjects in the Informatics Engineering Study Program. However, some lecturers have not used teaching materials such as interactive modules to help students learn statistics. For this reason, research is needed which aims to (1) develop literacy-based Flipbook-assisted interactive e-modules in statistics courses that are valid, (2) determine the practicality of literacy-based Flipbook-assisted interactive e-modules in statistics courses for students. This type of research is Research and Development (R&D). The research subjects were 30 Informatics Engineering students taking Statistics courses. The development steps in this research are using ADDIE, namely Analysis, Design, Development, Implementation, and Evaluation. The research results obtained: 1) the literacy-based flipbook-assisted e-module that was developed was declared valid/feasible with an average percentage of material experts of 80% and media experts of 85.41%, 2) the flipbook-assisted interactive e-module that was developed met the criteria practically with a percentage reaching 75%.

<p>Matematika sering dianggap sulit karena sifatnya yang abstrak. Mengintegrasikan nilai-nilai Islam dalam pembelajaran matematika dapat membuatnya lebih menarik dan relevan, serta menumbuhkan karakter Islami pada peserta didik. Di MI Islamiyah Pancakarya Semarang, penggunaan media pembelajaran dan teknologi seperti Canva untuk menyusun Lembar Kerja Peserta Didik (LKPD) yang terintegrasi nilai Islam masih belum optimal. Oleh karena itu, tim pengabdian memberikan pelatihan kepada guru-guru untuk menyusun LKPD matematika yang terintegrasi nilai Islam menggunakan Canva. Pelatihan ini diselenggarakan melalui metode pelatihan dan praktik langsung agar guru mampu menyusun LKPD matematika yang terintegrasi nilai Islam menggunakan Canva. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman dan kemampuan guru dalam menyusun LKPD matematika yang terintegrasi nilai Islam menggunakan Canva. Hasil kegiatan ini menunjukkan respon positif dari para guru, yang ditandai dengan meningkatnya motivasi mereka untuk menyusun LKPD matematika yang terintegrasi nilai Islam menggunakan Canva.</p><p>Kata Kunci: canva, integrasi nilai Islam, LKPD, pembelajaran matematika</p>

Occupational Safety and Health (OSH) is a crucial aspect of land surveying practices conducted by vocational high school students. The risk of accidents, such as falls, being buried by soil, and exposure to extreme weather conditions, necessitates the optimal implementation of OSH awareness and compliance. This study aims to analyze the integration of student awareness and compliance with OSH in land surveying practices. The research employs a quantitative approach using multiple linear regression analysis. Prior to analysis, the data were tested for (1) normality, (2) homogeneity, and (3) linearity. The study population consists of 105 students from the Construction and Housing Engineering program at SMK Negeri 3 Semarang, selected through a total sampling technique. Data were collected through questionnaires, observations, and interviews, then analyzed using SPSS. The results indicate that student awareness and compliance significantly and simultaneously influence OSH implementation, contributing 78%. The correlation analysis reveals a strong relationship of 88% between the variables. Students with high awareness and compliance demonstrate greater discipline in adhering to OSH procedures in the field. These findings suggest that enhancing education, providing adequate safety facilities, and enforcing strict supervision can further improve OSH implementation in land surveying practices within vocational school environments.

This study aims to assess the role of physical education in improving physical fitness of students at the junior high school level. Data were obtained through physical fitness tests before and after the physical education program. The results showed that there was a significant increase in students' physical fitness after participating in a structured physical education program.

This study aims to analyze the effect of game-based learning on improving motor skills in early childhood. The method used is an experiment with a pretest-posttest design. The results of the study indicate that game-based learning can improve children's motor skills, such as movement coordination and body balance, as well as their social skills through interaction with peers

Female Genital Mutilation and Injury (FGM) or female circumcision is an old practice that is still widely practiced in various parts of the world, including Indonesia. Female circumcision is a process of removing or cutting half or all of the clitoris (clitoridectomy), removing the clitoris and half or all of the labia minora (excision), or cutting some or all of the extero-genital (outer genitals) by sewing or narrowing the vaginal area (infibulation). Female circumcision currently has no medical indication and has not been proven to have health benefits. Female circumcision is still widely practiced for various reasons, both cultural traditions and religious recommendations. The purpose of this study was to determine the risk factors for female circumcision. Research methods: This type of research uses a scooping review to identify literature in depth and comprehensively obtained from various sources with various research methods and interest in the research topic. Results: The results of this study state that female circumcision has several risk factors including bleeding, bacterial infection, can cause trauma and shock and reduce sexual sensitivity and libido. Female circumcision is just a tradition or culture in society where the act has no benefits and health basis. It is expected that monitoring of female circumcision or the practice of circumcision and seeking the latest information on circumcision in girls will be carried out in order to maintain the health of the community.

Nowadays, advances in information and communication technology have had a major impact on various sectors of life, including in the field of trade and e-commerce. However, as it happens in the scope of social media, TikTok Shop is also dealing with challenges and changes. One of the issues that is sticking out and is currently hot is the permanent closure of the TikTok Shop feature that has occurred in Indonesia. This research will carry out several processes starting with data collection, then data labeling, data preprocessing, data sharing, weighting training data, using the Naive Bayes method, and ending with testing. In this study, the results of the implementation that has been made or built are discussed. The method used is the Naive Bayes Classifier Method to classify training data as much as 800 data, which is 80% of the total data. Then, testing is carried out using 200 testing data, which is 20% of the total data. The evaluation results show an accuracy value of 73%. In addition to the accuracy value, this research also recorded the precision, recall, and F1 score values. The classification that appears most often and contributes the highest in these values is the Positive classification as much as 420 data or 42% of the total data used..
 
 

This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.