This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

The Coral Triangle, situated in the western Pacific Ocean, is famous for its exceptional natural wealth and abundant coral reefs, earning it the title of the "heart" of the world's coral reefs. This article emphasizes the significance of coral reef conservation within the Coral Triangle and explores the potential of cultural diplomacy in bolstering regional cooperation for conservation efforts. Through a literature review, the research aims to understand the role of cultural diplomacy in preserving coral reefs in this region, identifying gaps in knowledge for further investigation. Findings suggest that cultural diplomacy is pivotal in coral reef conservation by fostering international collaboration, raising awareness, and safeguarding traditional knowledge. Additionally, it aids in addressing ecological and economic challenges by promoting regional cooperation and sustainable tourism practices in the Coral Triangle. The research underscores the importance of cultural diplomacy and regional collaboration in preserving local heritage and ensuring environmental sustainability within the Coral Triangle, stressing the necessity of unified efforts to manage and protect coral reef ecosystems.

The phenomenon of begging, which emphasizes the hope of other people's compassion by selling the image of 'poverty', has become a sustainable social ecosystem that is unbroken from generation to generation because it has become a separate 'lifestyle' which is then interpreted by the perpetrators as part of a "profession". The stigma then explores into a hereditary habit that is cultivated in a social environment that makes the phenomenon of begging the main livelihood and becomes part of the 'lifestyle'. Begging culture as mentioned above occurs in one of the social environments in Bondowoso Regency, East Java, which for generations has continued the ecosystem of begging culture and is commonly known as "Kampung Barak" which has now been transformed empirically and the area is now named "Kampung Baru", but unfortunately the continuity of begging culture is still maintained. The social ecosystem attracts the author's attention to explore the phenomenon of an uninterrupted begging culture (continuity) that occurs in the transformation of "Kampung Barak" to "Kampung Baru". This research was conducted using an ethnographic approach that studies the culture and daily life of a group or community with the aim of understanding the norms, values, and practices applied in the context of cultural things. Thus, it is hoped that this research can explore and understand in depth what causes the continuity of begging culture in the transformation of "Kampung Barak" into "Kampung Baru" and be able to provide solutions to break the begging culture ecosystem in the area.
 
 

Kampung Batik Rejomulyo, sebuah kampung yang memiliki warisan seni budaya dan kerajinan batik yang kaya. Dalam konteks globalisasi dan persaingan ketat, pengembangan dan promosi kampung batik ini diperlukan untuk menjaga relevansi dan daya saingnya. Salah satu caranya melalui pembuatan desain logo yang akan dijadikan ikon baru kampung tersebut. Logo ini bertujuan untuk meningkatkan pengenalan produk batik semarangan, serta dapat menjadi aset berharga untuk strategi branding produk batik semarangan di Kampung Batik Rejomulyo. Harapan dari penggunaan logo baru ini dapat memberikan identitas yang kuat bagi Kampung Batik Rejomulyo, tidak hanya di tingkat lokal tetapi juga secara nasional maupun internasional.

Sinar Niaga Sejahtera is a company engaged in the distribution of food and beverages specifically from Garudafood products. Founded by Mr. Sudhamek as the owner of SNS in 1994, SNS's role is very decisive for the development of Garudafood. Because of its role, various kinds of Garudafood products can be obtained by consumers in remote areas throughout Indonesia. SNS already has a number of depots serving hundreds of thousands of customer outlets throughout Indonesia. The aim of this research is to determine the marketing strategy implemented based on the internal and external environment in increasing the sales volume of Garuda Brand products at PT. Sinar Niaga Sejahtera. The types of data used are quantitative data and qualitative data. Quantitative data is calculated data or data in the form of numbers based on the results of questionnaires from respondents which include opportunities, threats, strengths and weaknesses of Garuda Brand products at PT Sinar Niaga Sejahtera. Based on the results of the analysis, it can be concluded that judging from the internal and external factor indicators, the position of the company PT. Sinar Niaga Sejahtera is based on Growth Strategy, namely a strategy aimed at stabilizing the company or a strategy implemented without changing the direction of the marketing strategy. The strategies that can be used are: Market diversification strategy, namely a strategy that uses its strengths to take advantage of long-term opportunities. The suggestions given are that the company should also try to improve its strengths to reduce the weaknesses it has so far so that the company's position can be raised and able to compete competitively. And by anticipating weaknesses so that they do not become threats, companies should be careful with the current situation, by understanding the market more seriously to try to rise through exploiting existing opportunities and minimizing the threats they face through new breakthroughs to find and enter market opportunities. existing ones, for example by marketing new products that are more acceptable to consumers in accordance with current consumer buying interests.

Introduction: The World Health Organization (WHO) reports that cancer sufferers worldwide in 2020 will reach 19.3 million cases with a death rate of up to 10 million people. Riskesdas data for 2018 shows the prevalence of cancer in Indonesia is 1.49%. Chemotherapy in cancer patients often causes anxiety as a psychological effect. Family is the closest person for cancer patients in dealing with their illness. Family support for cancer patients is needed to lift the patient's mentality and enthusiasm for life. Purpose: This study was to determine the relationship between family support and anxiety levels in cancer patients undergoing chemotherapy. Method: Correlational descriptive with cross sectional approach. The study was conducted at the Dharmais Cancer Hospital in December 2022 - January 2023, with a sample of 185 respondents taken using a purposive sampling technique. Results: 38.9% of cancer patients undergoing chemotherapy at Dharmais Cancer Hospital experienced severe anxiety, 49.7% patients experienced moderate anxiety, 11.4% of patients experienced mild anxiety, and most of the cancer patients had good family support (60.5%). The results of the bivariate analysis of the Spearman rank test obtained p value: 0.000, and r: 0.506. Conclusion: there is a significant relationship between family support and the anxiety level of cancer patients undergoing chemotherapy, where the better the family support, the lighter the anxiety of cancer patients undergoing chemotherapy

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
 

This community service activity aims to increase the awareness of the community around the IAIN Ambon campus regarding the importance of plastic waste management and maintaining environmental cleanliness. Through the Participatory Action Research (PAR) method, students of the Islamic Criminal Law Study Program at the Faculty of Sharia IAIN Ambon acted as facilitators in the socialization and implementation of plastic waste recycling activities. This activity included education on the negative impacts of plastic waste, waste sorting practices, recycled product creation, and waste cleanup actions. The results showed positive changes in community behavior towards the environment and improved students' skills in applying the amar ma'ruf nahi munkar principle. This activity not only had a tangible social impact but also strengthened the application of Islamic values in the context of environmental preservation.

Penyelenggaraan pembelajaran pada masa pandemi COVID-19 dapat dilakukan dengan Pembelajaran Tatap Muka (PTM) Terbatas. Pelaksanaan metode PTM Terbatas erat kaitannya dengan Penerapan Perilaku Hidup Bersih dan Sehat (PHBS) di sekolah. Penanaman nilai PHBS di sekolah dapat dilakukan melalui pendekatan Trias UKS. Salah satu UKS yang perlu pengoptimalan dalam pelaksanaannya adalah UKS SD Negeri 010 Samarinda Kota. Pelaksanaan kegiatan UKS di SD Negeri 010 Samarinda Kota sempat terhenti karena adanya pandemi COVID-19 dan belum mendapatkan pembinaan kembali dari pihak puskesmas setempat. Kegiatan pengabdian masyarakat ini dilaksanakan di SD Negeri 010 Samarinda Kota pada November–Desember 2022 dengan tujuan untuk melakukan revitalisasi UKS. Kegiatan pengabdian masyarakat ini menerapkan pendekatan teori Precede-Proceed. Hasil pengabdian masyarakat ini diketahui bahwa yang menjadi prioritas masalah untuk diselesaikan adalah dokter kecil belum mendapatkan pembinaan selama pada masa pandemi karena kegiatan UKS yang berhenti, sehingga dilakukan program promosi kesehatan berupa edukasi dokter kecil mengenai PHBS sekolah. Program tersebut dapat meningkatkan pengetahuan dan keterampilan dokter kecil mengenai topik PHBS sekolah.

Banda Aceh, a coastal city located in the western most province of Indonesia, has long been known for its stunning natural beauty and vibrant cultural heritage. Situated on the northern tip of Sumatra Island, this bustling city is surrounded by the vast expanse of the Indian Ocean on one side and picturesque hills on the other. However, beneath its picturesque facade lies an alarming reality - Banda Aceh stands perilously exposed to a high risk of disaster.. With the history of disasters in Aceh which is one of the biggest disasters that has caused many casualties, education related to disaster awareness needs to be carried out. People with hearing  disabilities are one of the vulnerable groups in the event of a disaster. Education related to disaster awareness is a form of non-structural mitigation which at this time has been widely carried out both in formal education in schools and campuses and informally in the community. Efforts to increase disaster awareness through education are important, including for groups with disabilities . As a group with hearing impairments, they are at greater risk when a disaster occurs because they cannot hear warnings through sound media and the communications gap. However, with disaster awareness through education, people with disabilities are also expected to be able to carry out independent evacuations and save themselves when a disaster occurs. This research aimed to explore the effectiveness of designing disaster media education for children with disabilities in Banda Aceh, Indonesia. Recognizing the unique vulnerabilities of children with disabilities during disasters, the study focused on developing an inclusive and accessible media-based educational program. The method used in the research is qualitative research and encompassed various stages, including needs assessment, program development and implementation. Designing disaster media education for children with disabilities in Banda Aceh proved to be an effective and essential approach to bridge the education gap and enhance disaster preparedness among this marginalized group. The research outcomes emphasize the importance of inclusive and accessible education in disaster management, aiming to ensure the safety and well-being of all children, regardless of their abilities. The findings of this research contribute to the growing body of knowledge on disability-inclusive disaster education and provide a basis for future program development and policy-making in disaster management in Banda Aceh and beyond.