Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

The aim of this research is to describe and determine the social values ??contained in the short story collection Surat untuk Bapak by Nidhom Khoeron. This research uses two approaches, namely a qualitative descriptive approach and literary sociology. The data collection technique used in this research is listening and taking notes. The data analysis technique used in this research is qualitative. This research data presentation technique uses informal techniques. The results of the research show that there is social value in the short story collection Surat untuk Bapak by Nidhom Khoeron. There are three types of social values, namely compassion, responsibility and harmony of life. The first is the form of the Social Value of Love which includes Devotion, Help, Caring, Kinship and Loyalty. The two forms of Social Responsibility Values ??include the values ??of a sense of belonging, Discipline and Empathy. The three forms of social values ??are harmony of life which include justice, tolerance and cooperation, democracy.

The novel The Last Shoe tells the story of the life of a father named Pak Marwan. The character Pak Marwan in the novel The Last Shoe is the main character of the story. Mr, Marwan is a shoe craftsman whose name is known as the “father of shoes”. Pak Marwan opened a shoe business and made the name of his village known to many people. This type of research is qualitative research which aims to understand social phenomena, including the phenomenon being studied. The descriptive method of analysis is to describe the facts followed by content analysis. The data in this research is in the form of discourse related to the object of research is the novel The Last Shoe by Toni Tegar Sahidi. The primary data source in this research is the next of the novel The Last Shoe. Data collection techniques use heuristic and hermeneutic reading methods. The results of this research are to find out the characterizations contained in the novel The Last Shoes by Toni Tegar Sahidi, namely responsible, hardworking, business style, and teaching employees to be independent.

This research aims to describe stock price competition in a literary work. The literary work used in this research is a short story entitled Starbucks Coffee, Suatu Senja by A. M. Lilik Agung. The method used is a qualitative approach using document study techniques. The activities carried out were reading, viewing, interpreting and analyzing the short story Starbucks Coffee, Suatu Senja. The results obtained will be described in sentence form. The research results show that there are two aspects contained in the short story Starbucks Coffee, Suatu Senja namely the social aspect and the investment aspect. The social aspect is described by the existence of rivalry/competition from both parties. Meanwhile, the investment aspect is illustrated by the decline in share prices on the stock exchange.

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.

A Public Relations person plays a major role in helping the company build harmonious relationships with various parties through communication activities. PR also plays a role as a facilitator in solving problems faced by companies. This research aims to evaluate the extent to which the integration of Public Relations science with accounting can provide effective solutions in overcoming company bankruptcy. The main focus of this research is on the solutions proposed by Alexandra, a female protagonist in the novel "Impian Demian" who serves as Public Relation Manager. Alexandra is actively involved in helping Demian, the main character and Director in the novel, to overcome the challenges of company bankruptcy. In this research, analysis was carried out on the causes of company bankruptcy and the solutions implemented by Alexandra. The method used is a hermeneutic method with a qualitative approach. The results of the analysis show that the efforts made by Alexandra in handling company bankruptcy are in line with accounting principles. The solutions provided by Public Relations have succeeded in helping companies get out of crisis situations.
 

Angkringan is a place for appointments for all groups. The angkringan owner, who heard all the conversations in his tent, ended up becoming a victim of fighting. Not only are they victims of fighting against each other, angkringan owners are faced with the problem of increasing prices for production materials. These two things cause angkringan traders to be able to maintain their business. This research uses a qualitative method with descriptive results and also uses a heuristic reading method, namely by reading thoroughly. The data source was taken from the novel "Rendez-Vous di angkringan paijan" by Kimberly Harjawinata and other data sources, namely books and journals that are appropriate to the topic under study. By being professional and applying ethics in business, angkringan traders have the trust of customers and suppliers. Suppliers will have more confidence in their customers to cooperate. Angkringan traders also have no problem making a small profit, because the main thing for angkringan traders is to be consistent in product quality, so customer satisfaction will also be met.

Pembangunan Infrastruktur mempunyai peranan penting dalam menunjang kemajuan suatu daerah. Salah satu infrastruktur yang dapat menunjang kemajuan sosial dan ekonomi suatu daerah adalah infrastruktur pelabuhan. Dalam upaya pembangunan pelabuhan di suatu daerah tidak lepas dari berbagai permasalahan yang menyertai pembangunan. Beberapa permasalahan yang ada berupa konflik sosial dengan tergusurnya masyarakat dari tempat tinggalnya dan praktik korupsi, kolusi, dan nepotisme (KKN). Isu mengenai permasalahan pembangunan juga terdapat di dalam novel Si Anak Badai karya Tere Liye. Penelitian ini bertujuan untuk melihat bagaimana proses terjadinya beberapa konflik selama pembangunan pelabuhan di Kampung Manowa pada novel Si Anak Badai. Metode yang digunakan untuk menganalisis permasalahan yang terjadi adalah teknis analisis dengan pendekatan secara Heurmeneutika melalui pemahaman makna yang tersembunyi dari setiap kutipan teks. Hasil yang diperoleh menujukkan bahwa permasalahan konflik terjadi karena upaya pembangunan tidak berlandaskan kepada perencanaan partisipatif dan terindikasi terjadi persengkongkolan yang beroritentasi kepada keutungan finansial semata beberapa pihak sehingga terjadi konflik sosial antara masyarakat dan pemerintah.

This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that tax aggressiveness is simultaneously influenced by tunneling incentives, thin capitalization, financial distress, and earnings management. Partially, thin capitalization, financial distress, and earnings management have a positive effect on tax aggressiveness, but tunneling incentives have no effect.

Lembaga pendidikan formal yang mendidik anak usia dini dikenal dengan Kelompok Bermain (KB) dan Taman Kanak-kanak (TK). Taman Kanak-Kanak merupakan bentuk pendidikan pra sekolah yang menyediakan program pendidikan dini yang diperlukan oleh siswa dalam menyesuaikan diri dengan lingkungannya dan untuk kehidupan selanjutnya. Pada TK Islam Terpadu Al-Ma’Un proses pembelajaran telah sesuai dengan esensi dari pendidikan anak usia dini. Namun demikian, dalam melaksanakan proses pembelajaran masih terbatas dengan penggunaan alat permainan dan belum memanfaatkan taman sekolah sebagai media pembelajaran. Pemanfaatan taman sekolah dalam proses pembelajaran melibatkan kreativitas guru dalam memanfaatkan dan mempraktekkannya sebagai media belajar. Oleh karena itu perlu menciptakan tempat bermain yang aman dan nyaman bagi murid TK sebagai ekoedukasi. Tujuan kegiatan Pengabdian Kepada Masyarakat adalah mendesain sebuah Taman Bugar dan Pintar TK Islam Terpadu Al-Ma’Un, di Kecamatan Dau, Kabupaten Malang. Metode yang digunakan adalah Participation Learning Action (PLA) dan Focussed Group Discussion (FGD). Hasil kegiatan Pengabdian Kepada Masyarakat adalah sebuah desain yang berkonsep meningkatkan kualitas akademik, kesehatan, dan peduli lingkungan. Konsep taman terdiri dari site plan, konsep fasilitas, dan konsep tanaman yang menjadi pedoman dalam mewujudkan Taman Bugar dan Pintar TK Islam Terpadu Al-Ma’Un.