Academic workload is a responsibility in education that must be completed by individuals, while social support is assistance that helps fulfill emotional, physical, and social needs. Academic burnout is the physical, emotional, and mental exhaustion caused by excessive academic pressure over a prolonged period. This study aims to identify the influence of academic workload and social support on burnout among Office Administration Education students at the State University of Jakarta. The analysis results show that academic workload has a significant influence on burnout (coefficient 0.653), while social support is not significant (value 0.125). An R-Square of 83.3% indicates that both variables explain 83.3% of burnout variations, with the remaining influenced by other factors such as economic conditions and intrinsic motivation.

Starting a business is an easy job and can be done by anyone, the most important thing is strong beliefs and values ??for independent business, a strong will to become an entrepreneur is not enough. Good business development starts from ourselves, even though we face many obstacles in the business world, therefore a strategy is needed in business development so that the business can last a long time. One of the current businesses that is very prospective and has potential is cultivating edible mushrooms, one of which is oyster mushrooms which are well known to the public and are a type that has high efficacy. "Warung Mushroom Mang Yayat" was chosen as the research object for several reasons, that this business has succeeded in surviving and developing amidst intense competition. The aim of this research is to analyze the SWOT strategy and analyze the development strategy of "Warung Mushroom Mang Yayat". SWOT (Strengths, Weakness, Opportunities, and Threats) analysis is a method for developing business strategies. The results of this research indicate that "Warung Mushroom Mang Yayat" can improve service and product quality using SWOT analysis. Despite several existing threats and weaknesses, "Warung Mushroom Mang Yayat" is able to continue to develop to this day.
 

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

Internet users in the use of information have given rise to two opposite sides, where on the one hand it is easier in terms of access and utilization of information, while on the other hand it causes various kinds of illegal acts, one of which is copyright infringement in the form of film piracy which is currently inserted through illegal streaming sites resulting in losses for the creators of cinematographic works. This of course violates the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics concerning the Implementation of Content Closure and/or User Access Rights, Copyright Infringement and/or Related Rights in Electronic Systems. This research is a normative juridical research using a legislative and conceptual approach, using legal materials from literature and the internet as a source of legal materials. The results of the study show: (1) The form of legal protection for the creators of cinematographic works in film piracy on illegal streaming sites is reviewed from the ITE Law in a preventive manner regulated in Articles 23-25, Article 25, Article 32 paragraphs (1) and (2) of the ITE Law and has been repressively regulated in Article 48 paragraphs (1) and (2) of the ITE Law and the Joint Regulation of the Minister of Law and Human Rights & the Minister of Communication and Information related to Content Closure. (2) The effectiveness of the legal protection provided by the government to the creators of cinematographic works in the piracy of films on illegal streaming sites provided by the government through the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics related to site blocking cannot be said to be effective until now because the legal factor itself has not sufficiently accommodated the protection of creators clearly in the event of film piracy on illegal streaming sites.

This research was carried out for approximately 1 month from 17 January – 05 March 2022. In situ measurements included temperature (Suhu), acidity (pH), and dissolve oxygen (DO). Directly in the Lab. Aquaculture Biotechnology Fakulty of Agriculture University of Muhammadiyah Sukabumi. the test included testing the ex situ water quality at the IPB University Laboratory. Testing ammonia and alkalinity. The results of the above objectives show a comparison of the growth of water quality in the vertiqua system (Vertical Aquaculture), to determine the effectiveness of the vertiqua system in goldfish cultivation on growth, feeding effeciency, and water quality.
 

Angklung merupakan sebuah alat musik tradisional yang terbuat dari bambu, yang dimainkan secara berkelompok dengan cara digetarkan, mencerminkan kebutuhan akan sinkronisasi dan kerjasama di antara para pemain. Angklung menjadi simbol kearifan lokal, sarana hiburan, memegang nilai budaya dan sejarah yang mendalam dalam masyarakat Sunda, serta memiliki peran penting sebagai warisan budaya Indonesia. Permasalahannya, di era modern ini, upaya pelestarian terhadap angklung yang adaptif belum dimiliki oleh masyarakat secara keseluruhan.  Penelitian ini bertujuan untuk mengkaji upaya pelestarian angklung yang telah dilakukan, khususnya di Jawa Barat, dari masa lalu hingga saat ini. Dengan metode deskriptif kualitatif dengan sampel angklung yang dibuat dari saung Mang Udjo di Bandung. Hasil dari penelitian ini menunjukkan bahwa angklung tetap bertahan serta dilestarikan sebagai warisan budaya indonesia, dapat digunakan dalam kehidupan sosial budaya, dan upaya pelestarian yang dilakukan telah berhasil menjaga nilai budaya angklung dalam masyarakat.

Films or drama series are highly favored by many people, especially among teenagers. One of the most popular foreign drama series in Indonesia is Korean drama. Korean dramas depict fictional strories and portray Korean life. One of the Korean dramas that attracted public attention was Twinkling Watermelon. This drama directed by Son Jung-Hyun carries the genre of fantasy, romance, and time travel. The author's goal in analyzing this drama is to find out the meaning of denotation, connotation, and myth, as well as the moral messages contained in the Korean drama. This research employs qualitative research methods using Roland Barthes’ semiotics theory. Data for this study are based on scene and dialogues from episodes 14-16 of the Korean drama Twinkling Watermelon. The data collection techniques used are observation, documentation, and literature study. The results obtained from this study indicate that in the Korean drama there are moral messages seen from denotation, connotation and myth. The moral messages are (1) Being serious in doing something. (2) Parents' responsibility towards their children. (3) The importance of communication in every relationship, especially family. (4) Sincere love. (5) Do not force ourselves to bear burdens that are not our responsibility. (6) Never give up and keep fighting.

This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.
 
 
 

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.

Nowadays, being apart from gadgets is impossible, gadget fever doesn't matter according to age, in fact, many children are addicted to it so parents need wise attitudes in using technology [1]. Using gadgets for too long is very dangerous for children's eye health [2]. Eye contact with the gadget automatically reduces the frequency of blinking. As a result, the eyes are dry, sore and painful. Then, the eyes become red and itchy, and the child even feels nauseous and dizzy [3].
About 83 percent of the information humans obtain comes through the eyes. Research data shows that the prevalence of blindness in children is 0.2 – 0.3/1000 children in developed countries and 1.0 -1.5/1000 children in developing countries, including the majority of countries in Asia. Around 85 percent of the causes of blindness can be avoided or prevented, namely 78.6 percent can be treated and 7 percent are preventable causes [4].
Carrying out regular eye examinations on children from the age of 3 -5 years is very important to detect problems in children from the start. Usually, an eye examination is carried out if parents notice early symptoms such as the child having difficulty seeing up close or far away or if there is a family history of eye problems.  In fact, eye examinations for children are very important to ensure that the child's eyes are healthy and do not have vision problems that could interfere with school performance and have the potential to further affect the child's health [5]. This service activity was carried out through material presentation lectures, practice of using APE Fun Thinkers, Role Play, discussion, evaluation and mentoring of posyandu cadres with the result that there was an increase in knowledge from posyandu health cadres about the importance of visual stimulation which can help improve the play experience of early childhood in recognizing the surrounding environment carefully and well through the sensors they have.