This study aims to analyze the influence of cash turnover, inventory turnover, and receivables turnover on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. This quantitative explanatory research uses secondary data from the financial reports of pharmaceutical companies listed on the IDX. Data analysis techniques include classical assumption tests and panel data regression to examine the relationship between the independent variables (cash turnover, inventory turnover, and receivables turnover) and the dependent variable (profitability). The results indicate that all three variables, both partially and simultaneously, have a significant effect on profitability. Efficient management of cash, inventory, and receivables contributes to higher profitability levels. This study highlights the importance of effective management of these components in improving the financial performance of companies. Limitations of the study include reliance on secondary data and a population limited to pharmaceutical companies listed on the IDX. Future research is suggested to extend the study period and consider other variables such as cost management and investment. A mixed-method approach with qualitative insights can provide deeper understanding. This study offers significant contributions to understanding how the management of cash, inventory, and receivables affects the profitability of pharmaceutical companies in Indonesia, and provides practical recommendations for companies, investors, and regulators to enhance the financial performance of the pharmaceutical sector.

This study aims to analyze leverage as proxied by the debt to equity ratio, sales growth and firm size to financial performance as proxied by return on asset. This research was conducted on companies in the Consumer Non-Cyclicals Sector Food and Beverage Sub Sector, which were listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling method in this research used a purposive sampling method with a sample of 30 non-cyclical consumer sectors, food and beverage sub-sectors that met the sample criteria. This study used multiple linear regression analysis techniques and used SPSS statistical test tool version 22.0. The results of this study show that the variable leverage and firm size have a negative and significant effect on return on assets, while sales growth does not affect return on assets.

This article examines and discusses the Supreme Court judge's decision regarding the results of the Individual Candidate Dispute in the 2020 Ketapang Regent and Deputy Regent General Election at the Regency Level during the Improvement Period. viewed from the perspective of State Administrative Law. seen from the case and the way the judge assesses the case and the judge's decision. In this article we use qualitative research methods, which focus on observation and in-depth research. pay attention to human behavior and what aspects influence it. This is realized by looking at what aspects make the plaintiff object and what aspects influence the judge to make a decision

Program Pendaftaran Tanah Sistematis Lengkap (PTSL) merupakan salah satu upaya pemerintah dalam membantu masyarakat dalam pengamanan tanah. Program PTSL mempunyai peran penting dalam membantu penyelesaian sengketa tanah di Kabupaten Jember. Badan Pertanahan Nasional (BPN) di Jember bertanggung jawab atas penerapan program PTSL yang bertujuan untuk meningkatkan kualitas pelayanan kepada masyarakat. Kegiatan pengabdian ini bertujuan untuk mengetahui implementasi program PTSL sebagai solusi efektif dalam penyelesaian sengketa tanah di kabupaten jember. Kegiatan pengabdian ini menggunakan metode pendekatan Parcipatory Action Research, perolehan data dengan melakukan wawancara terhadap salah satu pegawai di kantor pertanahan kabupaten jember. Berdasarkan hasil BPN telah berhasil menerapkan program PTSL tersebut sesuai pedoman yang tertuang dalam PERMEN ATR/BPN Nomor 6 Tahun 2018. Namun, dalam implementasinya masih menghadapi tantangan, seperti kurangnya proaktif dalam hubungan antara masyarakat dan pemerintah, serta perbedaan semangat di antara anggota masyarakat, dan perlunya komunikasi dan kolaborasi yang lebih efektif di antara anggota masyarakat.
 
 
 

Keamanan informasi menjadi prioritas utama di era digital saat ini mengingat nilai pentingnya dalam melindungi data sensitif dari berbagai ancaman, seperti serangan malware, phishing, man-in-the-middle, dan brute force. Dalam menghadapi tantangan ini, kriptografi menjadi salah satu solusi utama untuk melindungi data sensitif. Artikel ini menguraikan jenis- jenis ancaman terhadap sistem informasi, teknik kriptografi yang digunakan dalam perlindungan data, serta implementasi kriptografi dalam sistem informasi. Diskusi meliputi penggunaan enkripsi simetris dan asimetris, hashing, dan tanda tangan digital sebagai langkah-langkah untuk melindungi data dari akses tidak sah dan memastikan integritasnya. Selain itu, artikel ini juga menyoroti pentingnya penilaian risiko, pemilihan algoritma kriptografi yang tepat, manajemen kunci yang aman, serta pengujian dan pemeliharaan rutin dalam implementasi kriptografi. Dengan memahami dan menerapkan teknik kriptografi secara efektif, organisasi dapat mengurangi risiko kebocoran data dan memastikan keamanan informasi yang optimal.

Human rights violations are actions that violate humanitarian principles, which are principally carried out by individuals, state institutions, or other institutions, which aim to deprive other individuals of their human rights without juridical pretexts and convincing rational evidence. Human rights violations that currently occur often have a high complexity. One of them is the human rights violations that occurred in the tragedy at Kanjuruhan Stadium, Malang on October 1, 2022. The impacts of the tragedy experienced by victims and their families include physical, emotional and financial. After the Kanjuruhan incident, it is necessary to limit the rights and responsibilities between parties who have a role in organizing football matches. So, for this reason, structured steps are needed to restore the rights of victims that should be given. The method used in this research is the normative juridical method by making secondary data as research material obtained from books, similar works and research, as well as draft laws. This research highlights the importance of implementing compensation and restitution mechanisms as an effort to restore victims' rights, in accordance with applicable law. Through in-depth analysis of relevant legal regulations and related cases, this research provides insight into the efforts that have been made by the government and related institutions in providing compensation and restitution to victims.

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.

The increasing age of marriage (PUP) is an action taken by the government to increase the age of first marriage, so as to achieve a healthy reproductive age for women of 2o years and for men of 25 years. With a total of 25.53 million incidents of child marriage throughout the world, Indonesia ranks fourth in child marriage statistics (UNICEF, 2023). One of the big problems related to violations of children's rights is child marriage. Based on data, almost 1 in 9 women get married and have children before the age of 18. Therefore, initiatives to stop child marriage are very important. According to data from the Central Statistics Agency (BPS), in 2022, 33.76% of Indonesian teenagers will marry for the first time at the age of 19 to 21 years. The implementation of the service was carried out using Booklet  media containing about maturing the age of marriage and the impact of early marriage which was carried out pre and post to determine teenagers' knowledge about PUP. The number of service targets is 60 people. Place of implementation at GBKP Church Km 8 Medan. The results obtained before being given the Booklet , the majority of teenagers had poor knowledge about PUP, 47 people (78.3%) and after being given the Booklet , the majority of teenagers had good knowledge, 57 teenagers (95.0%). During the implementation of the service, teenagers were very enthusiastic about participating and almost all teenagers understood about PUP.

Differences in previous research regarding the influence of liquidity and company size on a company's capital structure. The focus of this research is to examine and analyze how liquidity affects the capital structure of a company. Apart from that, it will also be analyzed how company size affects the capital structure of the same company. This research focuses on testing and analyzing how liquidity and the size of a company affect the structure of a company's capital. A technique where multiple linear regression is used to process data using this technique to estimate the value of the dependent variable using multiples of the independent variables. Liquidity has a positive and significant influence on the structure of a company's capital. 2. The size of a company has a positive and significant influence on the structure of a company's capital.

Kawasan Industri Kendal (KIK) adalah Kawasan yang sangat luas dan strategis karena banyak penanam modal asing yang bergabung. Saat ini Kawasan tersebut sedang memperluas wilayah dengan melakukan pengurugan dan pembuatan jalan-jalan baru guna memperlancar jalannya perindustrian di dalamnya. Pelaksanaan riset ini bertujuan menganalisis rasio ketebalan perkerasan lentur, rigid dan paving blok. Metode yang digunakan untuk perkerasan paving blok dan rigid berupa Direktorat Jenderal Bina Marga 1988 lalu metode analisa komponen untuk tipe perkerasan lentur. Menurut analisis yang telah dilakukan didapatkan beberapa hasil, pertama tingkat ketebalan perkerasan lentur untuk lapisan pondasi bagian bawah, atas, dan lapisan permukaan masing-masing setebal 10 cm; 20cm; dan 5 cm. Kedua, pada jenis perkerasan rigid untuk jarak 60 cm dengan panjang 84 cm membutuhkan tie bar senilai ?20 mm. Lalu jarak 30 cm dengan panjang 50 cm membutuhkan dowel sebesar ?44 mm dan pelat yang tebalnya 25 cm. Ketiga, jenis perkerasan paving blok membutuhkan pondasi bawah, atas, dan lapisan permukaan dengan ketebalan masing-masing 10cm, 20 cm, dan 8 cm dengan bedding sand senilai 5 cm.