The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions for members of the GMNI organization.

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.
 
 

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.
 
 

Indonesia is a country with the largest Muslim population, but investment in Islamic stocks does not grow as big as convetional stocks. This arises because public investment literacy towards Islamic investment is still low. Therefore, this service activity is carried out with the aim of increasing Islamic investment literacy, especially in the millennial generation. Implementation of activities  is carried out by creating a special class of Islamic capital market with the basics of Islmic stocl investments and tips and tricks for investing in the capital market with limited founds. Community service activities are carried out with partner target students and administrators of the BEM Universitas Islam Majapahit. Activities carried out from March to June 2024. The result of community service av=ctivities are in the form of increasing partner literacy regarding invetments, especially sharia stock investment and being able to create accounts through PT Phintraco Securities as a service partner.

Urinary Tract Stones (Urolithiasis) are a pathological condition due to hard masses such as stones that form along the urinary tract and can cause pain, bleeding, or infection in the urinary tract. The formation of stones is caused by urine being saturated with salts that can form stones or because the urine lacks materials that can inhibit stone formation, lack of urine production, and other idiopathic conditions. To find out the results of applying five finger hypnosis therapy to reduce anxiety levels in pre-operative ureteral stone patients in the Mawar Room at RSUD dr. Soehadi Prijonegoro Sragen. The type of research used is descriptive quantitative with survey methods. The research results showed that after being given 5 finger hypnosis to patients Mr.S and Mrs. K both respondents experienced a decrease in anxiety to mild anxiety level where Mr.S's anxiety level was 43 while Mrs. K anxiety level 44. Solid 5 finger hypnosis reduces anxiety levels in preoperative patients

Android is an operating system whose capabilities continue to increase from year to year. The capabilities of Android currently match the capabilities of a computer. Not only limited to ordinary computers, what a server computer can do can now be done on Android, including making Android a web server. So it is possible for people who have Android to have their own web server. The problem that arises is that the web server on Android cannot be accessed directly via the internet. Cellular operators do not provide Public IP to their customers, so a way is needed so that the Android web server can be accessed on the internet, one of which is by using Virtual Private Network (VPN) technology. The aim of this research is to make the web server on Android accessible on the internet. The method used is to combine a Virtual Private Server (VPS) and Android using VPN. The research results showed that VPN can be a bridge so that the web server on Android can be accessed from the internet.  

Effective sales transaction management is very important for retail businesses. This research aims to develop a comprehensive sales invoice information system at the Sari Agung Semarang store to improve the efficiency and accuracy of the sales process. The system is designed to simplify invoicing, maintain accurate inventory records, and provide complete sales reporting capabilities. This research involved analysis of current sales processes, system design with a user-friendly interface, and integration with existing accounting and inventory management software. Implementation of this system is expected to increase customer satisfaction, reduce the risk of errors, and provide valuable insights to support better decision making.

Conservation is about the balance of nature. Panlungan Village, located in Wonosalam Subdistrict, Jombang Regency, has natural potential in the form of abundant forests and springs. However, illegal logging in 1998 damaged Panlungan's forests, reducing the headwaters of the river and increasing the risk of natural disasters such as landslides. Awareness of the importance of forests as a source of oxygen and habitat for various species prompted the local community to form the Kepu Forest Farmer Group (KTH) which focuses on conserving and planting forests with native plants. The Mendiro Settlement spring in Panlungan Village is the main source of livelihood for the local community, but is under serious threat due to man-made environmental degradation. The Kepuh Forest Farmers Group (KTH) has played an active role in the sustainable management of springs since the 1990s, with a focus on protecting the environment and educating the community about the importance of forest ecosystem conservation. This research shows that active community participation in forest and spring conservation is essential to preserve natural resources in Panlungan village. By strengthening supervision of illegal logging activities, strengthening conservation programs, and raising awareness of the importance of maintaining forest ecosystems, we hope to ensure the survival of future generations and the preservation of clean water sources for the people of Panlungan Village.
 

The study aims to identify the manifestation of learning leadership characteristics in school. It also explores the concept of the leadership as a part of learning process throughout human life and investigate on how learning plays role in leadership. In order to meet the purpose of the research, the qualitative approached was employed, as it is in line with this particular study which is descriptive in nature. In accordance with many of the previous theories regarding the learning leadership, it is found that the application of learning leadership aids the leader of both schools to be a better leader. The improvement and the successful of the program indirectly derived from the manifestation of the characteristics of learning leadership namely faith in oneself, the aspiration towards excellence, the tenacity to challenge themselves, the engagement of support from others, and the continuous deliberate practice.