Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

This study examines software testing on a Web-Based Population Data Management System in Penarukan Village. The goal is to ensure system reliability and functionality before implementation. The testing process includes Unit Testing, Integration Testing, Validation Testing, and System Testing. Unit Testing verifies individual functions, Integration Testing ensures module interaction, Validation Testing assesses compliance with user needs, and System Testing evaluates overall system performance. The results confirm that key features such as data management, birth and death registration, and population movement tracking function correctly. Comprehensive testing minimizes errors, making the system stable, secure, and user-oriented.

Target nasional tahun 2024 Indonesia terbebas dari BABS atau dengan status ODF. Sanitasi sehat dan aman akan meningkatkan kesehatan dan kesejahteraan masyarakat. Tingkat ekonomi dan pendidikan yang rendah menjadikan perubahan kebiasaan BABS menuju ODF bukanlah hal yang mudah. Atas dasar Perda Surabaya No. No. 2 Tahun 2014 tentang Penyelenggaraan Ketertiban Umum dan Ketentraman Masyarakat, maka tahun 2023 Surabaya telah mampu mencapai target 100%. Oleh karen itu dalam penelitian ini akan menganalisis kebijakan Surabaya dalam mendukung target ODF 100% serta strategi Surabaya agar dapat mempertahankan status ODF saat ini. Dengan menggunkan metode sosio legal dapat disimpulkan bahwa Surabaya telah menerbitkan Peraturan Walikota untuk melakukan percepatan pembangunan jamban dengan mengabaikan syarat legalitas kepemilikan lahan. Sedangkan strategi dalam mempertahankan status ODF adalah dengan adanya kebijakan dan aplikasi sedot tinja dengan biaya yang murah serta keterlibatan aktif masyarakat untuk tetap melakukan kebiasaan baik dalam hal sanitasi berkelanjutan.
 

Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, ukuran direksi, dan keberagaman gender direksi terhadap pengungkapan informasi covid-19. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebanyak 46 perusahaan. Pengambilan sampel menggunakan metode purposive sampling dengan kriteria, yaitu perusahaan perbankan yang menerbitkan laporan tahunan pada tahun 2020-2021 dengan memuat data yang dibutuhkan oleh peneliti, sehingga yang terpilih menjadi sampel adalah 39 perusahaan. Metode yang digunakan dalam menganalisis data adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif signifikan terhadap pengungkapan informasi covid-19, sedangkan ukuran direksi dan keberagaman gender direksi tidak berpengaruh terhadap pengungkapan informasi covid-19. Komisaris independen, ukuran direksi, dan keberagaman gender direksi secara simultan berpengaruh signifikan terhadap pengungkapan informasi covid-19. Penelitian ini membuktikan bahwa direksi memiliki kecenderungan untuk tidak mengungkapkan informasi yang berisiko bagi perusahaan.

Quality human resources and effective managerial skills are crucial elements in driving employee performance, which ultimately determines the success of a business in achieving its goals. The main problems identified in this study are the presence of unwise leaders, bad habits in the organization, and lack of punctuality at work. Management must recognize and embrace human resources as the most important strategic component. This will ensure that goals are achieved on time and accordingly. The purpose of this study was to determine how the influence of employee performance, organizational culture and work discipline on employee performance. Quantitative method is a research method used to determine the relationship between variables through data collection that can be counted or measured numerically. Quantitative research focuses on measuring and analyzing numerical data, with the aim of describing phenomena, testing hypotheses, and making generalizations or conclusions that apply broadly. This study uses saturated sampling technique with a population of 21 people. The comparison of the significance value with the error rate determined at 0.05 is 0.017 <0.05. Based on this, it can be concluded that the alternative hypothesis (H4) in this study is accepted, while the null hypothesis (Ho4) is rejected.

In line with the development of the digital potential of the creative economy, the demand for quality visual content from photography and videography industry players has also increased. However, access to quality photographers and videographers is still a problem for some people. Likewise, photographers and videographers also experience difficulties in getting clients. Photographers and videographers feel that the use of social media has not been maximized in helping them get clients. In addition to these problems, these photographers and videographers also have difficulty in disseminating the events held. To overcome this problem, researchers developed a digital platform that can accommodate the interests of photography and videography service providers, as well as the community of users of these services. The digital platform developed by researchers is named the “Lensa Buana” marketplace application. The development of the Lensa Buana marketplace application uses the prototype system development method. With this application, it is hoped that photography and videography service providers can reach more consumers, while the community as consumers can easily get photography and videography services according to their needs and desired quality.

The welfare of teachers in Indonesia, especially honorary teachers, is still very poor when compared to other ASEAN countries. There is a gap between the salaries of teachers in Indonesia and the salaries of teachers in several ASEAN countries. There have been several demonstrations carried out by teachers, especially honorary teachers, because the salary received is not in accordance with the performance that has been carried out. On the other hand, there is a problem of high unemployment in Indonesia. The factors causing the high unemployment rate in Indonesia are the mismatch of qualifications and the low quality of education in Indonesia, as well as limited job vacancies and the high need for employment. To overcome these problems, a new innovation is needed that can help the community in creating jobs and improving the quality of education in Indonesia. The Pasar Ilmu educational marketplace application was developed to overcome these problems. The development of this Pasar Ilmu application uses the prototype system development method. This research aims to create a system or application of the Pasar Ilmu educational marketplace that can help improve the quality of education in Indonesia as an application that can help honorary teachers to get additional income, help reduce unemployment in Indonesia, and provide flexible courses or lessons for students.

An idea, idea or thought of a person is all conveyed through ahasa because language is a bridge for the delivery of these ideas or thoughts, with that everything that wants to be expressed can be conveyed well, of course, with the use of good and correct language (Brastyan, Andini Prima 2019:14). In this study, the author uses a qualitative approach in terms of the study of semiotics, therefore why in this study we focus on the analysis of semiotics in a song entitled cinto indak sapadan sung by Yola Aurelia Laksmi or widely known as Rayola (2024). The song cinto indak sapadan is a song written by Rozac Tanjuang and popularized by Rayola which was launched on 2024-02-01, this song uses the Minang language which is full of meaning. In the analysis of this song, it teaches us about the meaning of sincerity and must accept something that does not suit us and better understand the meaning of the song when we understand the science in semantics as a means of understanding the lyrics of the song that we analyze.

The research aims to determine red onion plants' growth and production response (Allium cepa L.) on Planting Distance Treatment and Eco enzyme Concentration. This study used a Randomized Block Design (RBD) with two treatment factors. The first factor is the Planting Distance treatment consisting of 3 levels, namely J1 = 15 cm x 15 cm, J2 = 20 cm x 15 cm, and J3 = 25 cm x 15 cm. The second factor is the Eco enzyme Concentration, consisting of 3 levels, namely E1 = 0.8 ml ee / 240 ml water, E2 = 1.6 ml ee / 240 ml water, and E3 = 2.4 ml ee / 240 ml water. The study results showed that the Planting Distance treatment significantly affected root length and tuber diameter per sample. However, they had no significant effect on fresh tuber weight on the growth and production of shallots. The Eco enzyme concentration treatment had no significant effect on all observation treatments. The interaction between Planting Distance and the Eco enzyme concentration had no significant effect on all observation treatments.

Policy implementation is the process of running, implementing and pursuing policy decisions and their alternatives that have been decided in the hope of obtaining a result that is in accordance with the goals or objectives of a policy. This study aims to find out how the implementation of the online payment and payment system policy for hotel and restaurant taxes in increasing the original income of the North Central Timor Regency. This study uses a descriptive research method with a qualitative approach. The results of this study show that. The communication indicators carried out by the Regional Revenue Agency have been carried out in two stages directly and accepted by restaurant taxpayers while for hotels it has not been implemented, so it can be said that this policy has not been fully implemented. Then the indicators of resources in the Regional Revenue Agency are still very lacking, so it needs to be added again so that in carrying out the policy the tax online system is not gradual and can run optimally to help increase local revenue. The following are the indicators of disposition that exist in the Regional Revenue Agency has a good attitude and responsibility towards the policies they have implemented so far. And the last is the indicator of the bureaucratic structure that exists at the Regional Revenue Agency so far has carried out a good cooperative relationship between employees and related agencies in implementing the tax online system policy.