Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh kompetensi sumber daya manusia dan komitmen organisasi pemerintah desa terhadap akuntabilitas pengelolaan dana desa dengan partisipasi masyarakat sebagai variabel mediasi. Populasi dalam penelitian ini adalah seluruh perangkat Desa Bumiharjo Kecamatan Winong Kabupaten Pati. Teknik pengambilan sampel dengan tidak acak yang informasinya didapat dari penyebaran kuesioner secara online melalui google form dan menggunakan regresi linier berganda, uji t dan Sobel test. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia mempunyai pengaruh positif dan signifikan terhadap partisipasi masyarakat (1), komitmen organisasi pemerintah desa berpengaruh positif terhadap partisipasi masyarakat (2), Kompetensi sumber daya manusia berpengaruh positif terhadap akuntabilitas pengelolaan dana desa (3), Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa (4), dan Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa (5).

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.

The stock exchange is the market where trading in stocks, bonds and other financial instruments takes place. The stock exchange is a place where companies can issue shares to obtain funds from investors, and investors can buy shares as a form of company ownership and benefit from changes in share prices. This study aims to measure how significant the influence of Profitability, Leverage and productivity is in determining bond ratings in manufacturing companies in 2020-2022. The sample in this study is a manufacturing company that issues bonds and is rated by PEFINDO (Indonesian Rating Agency), uses the rupiah currency in presenting the company's financial statements, and publishes complete audited financial statements. The data source used comes from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id and the bond rating database accessed from PTPEFINDO (www.pefindo.com). The conclusion of this study is that profitability has a positive effect on bond ratings, leverage has a negative effect on bond ratings and productivity has no effect on bond ratings.
 
Keywords: Profitabilitas, Obligasi, Leverage, Produktifitas

Tujuan dari penelitian ini adalah untuk membuat media pembelajaran animasi berbasis flash bagi siswa di SMK Ungaran Kanaan, serta meningkatkan minat siswa untuk belajar animasi. Metode yang digunakan adalah Research and Development, yaitu metode yang mengembangkan suatu produk tertentu seperti media pembelajaran berbasis animasi. Penelitian ini dilatarbelakangi oleh ditemukannya kurangnya media pembelajaran animasi di SMK Ungaran Kanaan khususnya pada kelas XI pelajaran animasi Multimedia

Perkembangan internet memberikan dampak bagi perbankan dalam memasarkan produk, termasuk deposito online. Bank Sinarmas turut mengembangkan strategi komunikasi pemasaran melalui pengembangan dan inovasi teknologi informasi. Penelitian ini bertujuan menganalisis strategi komunikasi pemasaran produk deposito online di Bank Sinarmas Kantor Cabang Surabaya dengan pendekatan kualitatif. Penelitian ini mengumpulkan data dari informan yaitu yang mewakili tim pemasaran, nasabah deposito online, dan calon nasabah dengan cara wawancara, observasi, studi pustaka dan pencarian melalui internet. Bank Sinarmas Kantor Cabang Surabaya memasarkan produk deposito online menggunakan tujuh tahapan startegi komunikasi pemasaran yaitu: menentukan tujuan, sasaran, isi pesan, media yang dipakai, mengembangkan promotional mix, penyusunan anggaran sampai evaluasi. Bagi tim pemasaran ketujuh strategi komunikasi pemasaran sangat membantu memasarkan. Bagi nasabah dan calon nasabah melalui inovasi teknologi informasi dengan tampilan media online memperlihatkan isi yang jelas dan menarik memberikan ketertarikan tersendiri selain perlu tetap diperhatikan belum meratanya sebaran teknologi informasi sehingga pelayanan offline tetap menjadi perhatian juga.

Pendidikan karakter memiliki tujuan untuk mengembangkan sikap dengan tuntutan jaman yang selalu berubah. Siswa SMP dapat dikatakan telah memasuki tahap perkembangan remaja awal, dimana pada masa tersebut merupakan masa-masa peralihan menuju masa pembentukan tanggung jawab. Tujuan umum kegiatan adalah siswa mampu menerapkan sikap bertanggung jawab akademik di sekolah. Peserta Psikoedukasi yaitu siswa kelas VIII A yang berjumlah 32 siswa di SMP Kristen Satya Wacana Salatiga. Berdasarkan hasil perhitungan nilai post-test menunjukkan siswa dapat memahami tentang materi tanggung jawab dengan baik. Mereka menunjukkan sikap tanggung jawab yang variatif, baik dalam pengerjaan dan pengumpulan tugas tepat waktu maupun bertanggung jawab dalam menjalankan piket kelas. Siswa mengharapkan di lain kesempatan dapat dilakukan kegitan serupa dengan tema lain.

This study aims to examine the effect of profitability, capital structure, and firm size on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The method of determining the sample used is purposive sampling. By using several predetermined criteria, this study used 29 food and beverage sub-sector manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this study indicate that: 1) profitability has a positive effect on firm value, 2) capital structure has no effect on firm value, 3) firm size has no effect on firm value.

This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.

<p style="text-align: justify;"><strong><em>Abstract. </em></strong><em>The function of the Police that is vulnerable to work stress is the traffic function where the duties of the Traffic Unit include fostering traffic order, law enforcement and traffic order, registration and identification of drivers and motorized vehicles, so researchers want to examine to find out whether there is a relationship between multicultural personality and interpersonal relationships with colleagues with work stress members of the Semarang Traffic Police Traffic Unit. This study used a quantitative method with measuring tools such as the Work Stress Scale, the Multicultural Personality Scale, and the Interpersonal Relations Scale with Colleagues. Study The population of this study were members of the Semarang Police Traffic Unit. The sampling technique for this study used identifiable sampling. The data obtained were then analyzed with multiple linear regression. Based on the results of the analysis, it was found that there is a personality relationship with interpersonal relationships with co-workers and work stress for members of the Semarang Traffic Police Traffic Unit which produces a negative relationship in multicultural personality with work stress. with colleagues with work stress where the higher the interpersonal relationship with coworkers, the lower the work stress, the opposite will result. This means that there is a relationship between multicultural personality and interpersonal relationships with coworkers with work stress members of the Semarang Traffic Police Traffic Unit, and partially there is a very significant negative relationship between multicultural personality and work stress of members of the Semarang Polrestabes Traffic Unit, and interpersonal relationships with colleagues with work stress of members of the Semarang Traffic Police.<br /></em><strong><em>Keywords: </em></strong><em>multicultural personality, interpersonal relationships, work stress</em></p><p style="text-align: justify;"><em> </em></p><p style="text-align: justify;"><strong>Abstrak. </strong>Fungsi Kepolisian yang rentan terhadap stress kerja adalah fungsi lalu lintas dimana tugasn Satlantas meliputi pembinaan ketertiban lalu lintas, penegakan hukum dan ketertiban lalu lintas, regrestrasi dan identifikasi pengemudi dan kendaraan bermotor maka peneliti hendak meneliti untuk mengetahui apakah ada hubungan antara kepribadian multikultural dan hubungan interpersonal dengan rekan kerja dengan stres kerja anggota Satlantas Polrestabes Semarang. Penelitian ini menggunakan metode kuantitatif dengan alat ukur Skala Stres Kerja, Skala Kepribadian Multikultural, dan Skala Hubungan Interpersonal dengan Rekan Kerja. Studi Populasi penelitian ini adalah anggota Satlantas Polrestabes Semarang. Teknik pengambilan sampel penelitian ini menggunakan <em>idencental sampling.</em> Data yang diperoleh kemudian dianalisis dengan regresi linier berganda. Berdasarkan hasil analisis didapatkan adanya hubungan kepribadian dengn hubungan interpersonal dengan rekan kerja dengan stres kerja anggota Satlantas Polrestabes Semarang dimana menghasilkan hubungan negatif dalam kepribadian multikulturaldengan stres kerja yang semakin tinggi kepriadian multi kultural maka semakin rendah stres kerja dan akan menghasilkan kebalikannya, jika menghasilkan hubungan negatif interpersonal dengan rekan kerja dengan stres kerja dimana semakin tinggi hubungan interpersonal dengan rekan kerja maka semakin rendah stres kerja maka akan menghasilkan kebalikannya.Hal ini berarti ada hubungan antara kepribadian multikultural dan hubungan interpersonal dengan rekan kerja dengan stres kerja anggota Satlantas Polrestabes Semarang, dan secara parsial ada hubungan negatif yang sangat signifikan antara kepribadian multikultural dengan stres kerja anggota Satlantas Polrestabes Semarang, dan hubungan interpersonal dengan rekan kerja dengan stres kerja anggota Satlantas Polrestabes Semarang.<br /><strong><em>Kata kunci: </em></strong><em>kepribadian multikultural, hubungan interpersonal, stres kerja)</em></p>

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .