Pengaruh struktur kepemilikan terhadap kebijakan dividen telah banyak diketahui dalam dunia bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan saham preferen dan saham biasa terhadap kebijakan dividen PT FKS Food Sejahtera Tbk, perusahaan makanan dan minuman terkemuka di Indonesia. Populasi penelitian terdiri dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode penelitian tahun 2023. Penelitian ini bertujuan untuk memberikan wawasan mengenai hubungan antara kepemilikan saham preferen dan saham biasa dengan kebijakan dividen perusahaan. Tinjauan literatur mencakup konsep kepemilikan saham sebagaimana didefinisikan dalam Undang-Undang Perusahaan Indonesia No. 40 Tahun 2007, dan membedakan antara kepemilikan institusional dan kepemilikan manajerial. Penelitian ini berupaya untuk memberikan kontribusi terhadap pemahaman tentang bagaimana struktur kepemilikan, khususnya kepemilikan saham preferen dan saham biasa, dapat mempengaruhi kebijakan dividen dalam suatu perusahaan.

Penilaian kesehatan keuangan perusahaan asuransi meliputi indikator Profil Risiko, Rentabilitas, Permodalan, dan Good Corporate Governance. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menganalisis data laporan keuangan bulanan PT Sinarmas Asuransi tahun 2023. Hasil analisis menunjukkan bahwa PT Sinarmas Asuransi memiliki manajemen risiko yang kuat, portofolio investasi yang solid, dan strategi diversifikasi yang efektif, sehingga mampu mempertahankan posisinya di industri asuransi. Transparansi dalam tata kelola perusahaan mendukung operasi yang efektif dan efisien dengan para pemangku kepentingan.

This research aims to describe the role of teachers in 21st century learning for elementary school students in the independent curriculum.  In this research, the method used is qualitative descriptive analysis with a library research approach, namely an approach that focuses on literature analysis.  Researchers collect data from various written sources such as books, journals and other references.  Based on the research results, it shows that in 21st century learning teachers have a very important and crucial role in the learning process and development of students' skills based on 4C skills (communication, critical thinking, collaboration and creativity).  It is hoped that 21st century learning for elementary school students through the independent curriculum can develop students' potential and skills to compete with developments that are increasingly developing day by day.  The implementation of the independent curriculum in elementary schools also plays a role in creating empowered students, able to adapt to current developments through a project to strengthen the profile of Pancasila students.  Therefore, it is hoped that there will be collaboration and support from parents, school principals and the government so as to produce a young generation who are intelligent, have character and are ready to face the future.
Abstrak. Penelitian ini bertujuan untuk mendeskripsikan bagaimana peran guru dalam pembelajaran abad-21 pada siswa sekolah dasar di kurikulum merdeka. Dalam penelitian ini, metode yang digunakan adalah analisis deskriptif kualitatif dengan pendekatan library research, yaitu pendekatan yang berfokus pada analisis literatur. Peneliti mengumpulkan data dari berbagai sumber tertulis seperti buku, jurnal, dan referensi lainnya. Berdasarkan hasil penelitian menunjukkan bahwa dalam pembelajaran abad-21 guru memiliki peran yang sangat penting dan krusial dalam proses pembelajaran dan pengembangan keterampilan siswa berdasarkan keterampilan 4C (communication, critical thinking, collaboration, dan creativity). Pembelajaran abad-21 pada siswa sekolah dasar melalui kurikulum merdeka diharapkan dapat mengembangkan potensi dan keterampilan siswa untuk bersaing dengan perkembangan zaman yang kian hari makin berkembang. Implementasi kurikulum merdeka di sekolah dasar juga berperan untuk menciptakan siswa yang berdaya, mampu beradaptasi dengan perkembangan zaman melalui projek penguatan profil pelajar Pancasila. Oleh karena itu diharapkan adanya kolaborasi dan dukungan  dari orang tua, kepala sekolah dan pemerintah sehingga menghasilkan generasi muda yang cerdas, berkarakter, dan siap menghadapi masa depan.

The widespread use of social media, particularly Instagram, poses new challenges in maintaining ethical communication and commenting practices, especially in the context of Islamic values. This research aims to analyze commenting practices on social media considering Islamic ethical values and the Indonesian Ulema Council (MUI) Fatwa on social interactions on the Instagram account @taubatters. The research methodology employed qualitative analysis through document analysis. Data collection techniques involved documentation, and data processing utilized reduction, data presentation, and conclusion drawing. The findings indicate that while most comments on the Instagram account @taubatters reflect Islamic muamalah principles according to the MUI Fatwa, emphasizing faith, piety, and moral values in social media interactions, the analysis also reveals comments that violate these principles, such as backbiting, slander, spreading discord, and bullying, contradicting Islamic teachings and potentially harming others. This underscores the complexity of social interactions in the digital world, where some adhere well to ethical practices while others have yet to fully embrace existing moral guidelines.

Entrepreneurship is the ability to perform creativity and innovation that creates a work of value that can be sold. The limited job market is a classic problem that has not yet been resolved due to the continuously increasing population and the scarcity of jobs, thus the unemployment rate in the country continues to increase. Therefore, it is necessary to provide knowledge about entrepreneurship from school. Students at SMK Al-Ishlah North Cikarang are Generation Z, class XII, who will face graduation and thus will determine the next step, whether to look for a job, continue to higher education or start a business. These students should not be confused about what to do after graduation. This Community Service activity takes the theme "Fostering Entrepreneurial Spirit among Students: Strategies and Challenges in Building Entrepreneurship in the World of Education". It is carried out by seminar method which besides material presentation also includes discussion and question and answer session with the speaker. This activity was attended by as many as 43 participants, all of whom were class XII. Based on a survey from participants, it can be known that 63% strongly agree that this seminar has added their insight into entrepreneurship.

This study aims to explore the role of nutrition in disease prevention and identify the factors influencing the nutritional status of the population in Indonesia. Using a qualitative descriptive approach, this research analyzes scientific literature and secondary data from official sources such as the Central Statistics Agency (BPS) and the Indonesian Ministry of Health. The analysis results indicate that macro and micronutrients, such as complex carbohydrates, plant-based proteins, healthy fats, and vitamins and minerals, play a significant role in reducing the risk of chronic diseases such as type 2 diabetes, heart disease, and cancer. The Mediterranean diet and plant-based eating patterns have proven effective in improving health and preventing disease. However, Indonesia faces complex nutritional challenges, including a high prevalence of stunting in children and rising obesity rates in adults. Stunting is primarily caused by limited access to nutritious food and lack of nutritional knowledge, while obesity is associated with high-calorie diets and low physical activity. This study suggests increasing nutrition education, access to nutritious food, and promoting healthy lifestyles as essential steps to address nutritional problems in Indonesia and improve the overall quality of life.
 

Perkembangan ekonomi global yang pesat telah menyebabkan peningkatan permintaan akan makanan, terutama di sektor kuliner. Warung makan Warmindo, salah satu bentuk Usaha Kecil dan Menengah (UKM) di bidang kuliner, menjadi pilihan yang populer di kalangan mahasiswa. Untuk bertahan dan berkembang di pasar yang kompetitif ini, warung makan Warmindo perlu beradaptasi dengan kemajuan teknologi. Aplikasi kasir sangat penting untuk manajemen keuangan yang efisien dan kepuasan pelanggan. Teknologi yang semakin maju memudahkan bisnis untuk bekerja dengan cepat dan efisien. Aplikasi kasir menawarkan fitur-fitur seperti penghitungan, pencatatan, dan laporan keuangan, sehingga meminimalisir kecurangan dan meningkatkan produktivitas karyawan. Selain itu, aplikasi absensi yang terintegrasi dapat membantu dalam pengolahan data dan pemantauan kehadiran, meningkatkan disiplin karyawan. Penelitian ini menerapkan aplikasi kasir dan sistem absensi terintegrasi pada Restoran WARMINDO NOCTURNAL di Semarang Barat, Kota Semarang, Jawa Tengah. Aplikasi ini bertujuan untuk mengoptimalkan proses penjualan dan transaksi, serta pemantauan kehadiran karyawan yang terintegrasi.

Nyeri punggung bawah (low back pain) merupakan nyeri yang terjadi di region punggung bawah. Lebih dari setengah populasi ibu hamil mengalami LBP pada masa kehamilannya, dan terus meningkat keparahannya seiring bertambahnya usia gestasional sang ibu. Penyebab terjadinya LBP pada ibu hamil mayoritas adalah karena adanya perubahan pusat gravitasi yang disebabkan oleh semakin bertambah besarnya perut pada ibu hamil. Sebagai kompensasi, ibu hamil akan lebih condong mendorong bahunya lebih ke belakang untuk mengimbangi beban dari perutnya. Postur yang seperti ini jika berlangsung dalam waktu yang lama dan terus-menerus akan membebani kerja dari otot-otot yang ada di tulang belakang yang nantinya akan mengakibatkan timbulnya nyeri yang mengganggu. Program pengabdian kepada masyarakat ini bertujuan untuk mengatasi terjadinya LBP dengan cara memberikan edukasi kepada kader puskesmas dan memberdayakan para kader untuk memantau angka kejadian LBP yang ada di desa/kelurahan atau wilayah kerjanya.Kata kunci: Nyeri Pinggang Bawah, Ibu Hamil, Kader Puskesmas

This research aims to determine the quality of teacher-made test items in the summative assessment of Indonesian language subjects in class XI at SMKN 2 Palangka Raya and class XI at SMKN 3 Palangka Raya in the 2023/2024 academic year. This research is quantitative descriptive. Data was obtained using the documentation method, namely answer keys, student answers, student scores and test items. The population of this study was all class XI students at SMKN 2 Palangka Raya and all class XI students at SMKN 3 Palangka Raya. The samples for this research were students of class XI MPLB 3 (Office Management and Business Institutions 3) at SMKN 2 Palangka Raya and students of class The data obtained was analyzed using the Microsoft Excel program and the SPSS version 25 for Windows program. The results of this research show that, 1) Level of Difficulty, the test items from the two schools have differences in terms of percentage between easy, medium and difficult question categories. 2) Differential power, the test items from the two schools show differences in terms of percentage between categories with good, sufficient and low differentiating power. 3) Distraction, the test items from the two schools have differences in terms of percentage between question categories with very good, good and not good levels of distraction.

The purpose of this article is to explore the reasons behind the TNI's change of name from KST or KKB to OPM, as well as the relevant principles of the rule of law. The TNI Commander issued a decree on this matter based on acts of terror and violations of human rights committed by the group in the Papua region, which have threatened national security. One of the principles of the rule of law owned by the State of Indonesia is the guarantee of human rights by law. The Indonesian government wants to resolve this conflict not only through a military approach, but also with economic, educational, health, and political approaches. The name change has raised public concerns about an increase in military operations that could harm civilians because there is no guarantee of protection from weapons activities that might occur. In addition, this name change is only carried out by the TNI alone and needs support from many parties.