This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

The background to this research is the importance of finding an integration pattern between the project learning model and Ethno-STEM based inquiry to explain scientific knowledge regarding the aroma of herbal tea.  The fundamental research objective is to design an integration pattern for the project and Ethno-STEM learning model and reconstruct scientific knowledge based on public knowledge of the aromatic volatile compounds of Indonesian and world herbal teas. This research method and approach is mixed research. This qualitative approach is to find the integration of the project learning model and Ethno-STEM (Ethno-STEM PjLM) and its syntax. A quantitative approach regarding analyzing tea aroma volatile compounds using an Arduino gas sensor: research data from literature studies, interviews, reconstruction, and data on identifying volatile compounds in the aroma of herbal tea analyzed descriptively, qualitatively, and quantitatively. The results of the research concluded: (1) the reconstruction and integration pattern between PjLM Ethno-STEM is an integrated pattern with SUDARMIN syntax, (2) the reconstruction of scientific knowledge based on public knowledge regarding the process of isolation, extraction, and bioactivity of secondary metabolites, (3) herbal tea aroma volatiles compounds are identified by Arduino sensor: carbon dioxide, methane, propane, butane, acetone, alcohol, and ester, (4) the implementation of Ethno-STEM PjLM received a positive response from students.

One of the training programs that can increase economic income is making Aromatherapy candles, namely by utilizing used cooking oil waste, taking into account that the available resources are easy to obtain and also ingredients that can be used every day. The aim of this community service is to empower young housewives, young men and women and students around residential areas to produce Aromatherapy candle products from used cooking oil and increase community knowledge about how to make Aromatherapy candles using environmentally friendly raw materials. The method of implementing this training is a direct demonstration of aromatherapy candle making techniques using prepared materials and how to make them. The results of the training show the potential for significant social change, both in material (candle production) and non-material (change in mindset) aspects. Changes in participants' mindsets about waste and entrepreneurship reflect a transformative learning process.

This study aims to analyze the forms of discrimination experienced by Kuki women during the ethnic conflict in Manipur, India, in 2023, and to consider the state's accountability in addressing these issues. The conflict created an environment rife with violence and human rights violations, particularly against Kuki women. There is an urgent need for a deep understanding of the impact of this conflict to demand a swift and effective response to these issues. The research employs a normative legal methodology with a legislative approach and case studies, using international legal instruments as primary sources. The main findings highlight various forms of discrimination and human rights violations, emphasizing the importance of law enforcement and the protection of individual rights. The study also encourages concrete steps to safeguard individual rights and prevent future violations. In conclusion, this research underscores the necessity for a more effective and responsive government response from India in addressing discrimination and human rights violations, particularly against Kuki women in Manipur.Penelitian ini bertujuan untuk menganalisis bentuk-bentuk diskriminasi yang dialami perempuan etnis Kuki selama konflik etnis di Manipur, India, pada tahun 2023, serta mempertimbangkan pertanggungjawaban negara dalam menangani permasalahan ini. Konflik tersebut menciptakan lingkungan penuh kekerasan dan pelanggaran hak asasi manusia, terutama terhadap perempuan etnis Kuki. Dengan urgensi perlunya pemahaman mendalam tentang dampak konflik tersebut untuk menuntut respon yang cepat dan efektif dalam menangani masalah. Metode penelitian hukum normatif dengan pendekatan perundang-undangan dan studi kasus digunakan, dengan instrumen hukum internasional sebagai sumber primer. Temuan utama menunjukan berbagai bentuk diskriminasi dan pelanggaran hak asasi manusia yang terjadi, dengan pentingnya penegakan hukum dan perlindungan terhadap hak-hak individu, serta mendorong langkah-langkah konkret untuk melindungi hak-hak individu dan mencegah terjadinya pelanggaran di masa depan. Sebagai kesimpulan, penelitian ini menekankan perlu adanya respon yang lebih efektif dan responsif dari pemerintah India dalam menanggapi diskriminasi dan pelanggaran hak asasi manusia, terutama terhadap perempuan etnis Kuki di Manipur.

Penelitian ini menganalisis kinerja keuangan CV. Kidung Konveksi dari tahun 2018 hingga 2020 menggunakan beberapa rasio keuangan, termasuk rasio likuiditas, profitabilitas, solvabilitas, dan aktivitas. Hasil penelitian menunjukkan bahwa dalam hal likuiditas, rasio lancar dan rasio kas berada di bawah standar industri, menunjukkan kesulitan perusahaan dalam memenuhi kewajiban jangka pendek. Namun, rasio cepat menunjukkan kemampuan yang baik dalam melunasi hutang tanpa mempertimbangkan persediaan. Dalam hal profitabilitas, ROE, GPM, dan NPM menunjukkan kinerja yang baik, sedangkan ROA masih kurang optimal. Rasio solvabilitas menunjukkan ketergantungan yang tinggi pada dana eksternal, yang berisiko jika tidak dikelola dengan baik. Rasio aktivitas menunjukkan bahwa perputaran modal kerja dan total aset masih kurang efisien. Kesimpulan penelitian ini menyarankan perusahaan untuk meningkatkan efisiensi dan efektivitas dalam pengelolaan aset dan modal untuk meningkatkan laba dan menarik investor.

The purpose of this study is to analyze the influence of work motivation and work environment on the performance of employees in an organization. Work motivation and work environment are important factors that can affect staff performance levels. In the context of human resources management, it is important for organizations to take these factors into account in order to improve productivity and achieving the goals of the organization as a whole. Through an empirical and theoretical study approach, the study highlights the importance of creating a conducive working environment and increasing employee motivation in an effort to optimal performance. The results of this research are expected to provide useful insights for managers and organizational leaders in managing human resources more effectively.

Employment opportunities are of course of many types, in this subject matter will take the phenomenon of Sumberwringin Village, in which there are mining activities, this mining activity is certainly a positive impact on the local community, because many think that the emergence or existence of a mine in their area will tend to help their income, this factor is what causes the community to agree to the existence of the mine. The mine, which began its activities in 2015, began to show its prestige by being recognized by other regions, in accordance with the study used, namely the existence of this new work activity can foster and increase a sense of solidarity with others and a sense of caring, not only this factor, there is a common motivation between people, namely many people whose economies are below, which makes people have the same opinion and agree to the existence of mining activities..
 
 

KM Anugrah Kendal in handling production costs still uses manual estimates based on consideration of raw material notebooks and other costs with a calculator calculation tool which results in production cost information often being inaccurate so that the company has difficulty in determining the total costs that have been incurred. every time they do production and there is a delay in presentation. Up-to-date production cost reports make the process of controlling production costs difficult. UD. KM Anugrah Kendal must improve the existing production cost recording system, namely by implementing a new production cost accounting information system. A production cost accounting information system is the right choice to support the smooth implementation of the overall production cost handling system. By implementing a production cost accounting information system at UD. KM Anugrah Kendal has been able to determine the accuracy of production cost information so that it can handle production cost needs more precisely, quickly, accurately, effectively and efficiently to support UD's production process. KM Anugrah Kendal can be fulfilled so that the process of controlling production costs becomes easy.

Teknologi informasi terus mengalami perubahan seiring perkembangan industri begitu juga dengan peningkatan data yang dihasilkan dari berbagai bidang seperti bidang pendidikan, kesehatan, astronomi, pertanian, ekonomi, sosial budaya dan lainnya. Tahun 2023, data pengguna internet mencapa 4.95 miliar pengguna. Tentu, pengguna internet tersebut berdampak pada data yang dihasilkan baik berupa teks, gambar, audio, video yang terus meningkat. Data tersebut dapat proses menggunakan metode Machine learning untuk menghasilkan sebuah pengetahuan hingga dapat digunakan sebagai dasar kebijakan. Namun, masih banyak mahasiswa yang belum memahami tentang metode tersebut dikarenakan kesulitan dalam memahami formula metode Machine Learning yang berkaitan dengan ilmu matematika. Oleh karena itu, diperlukan sebuah pendekatan khusus agar pemahaman terhadap model tersebut mudah dipahami yakni salah satunya adalah pendekatan Learning Service yang fokus pada konsep aspek praktis dan konsep ekperiental didasari pada sebuah studi kasus untuk memberikan pemahaman praktis dan metode tersebut dapat dilakukan oleh mahasiswa terhadap masalah penelitian di bidang Machine Learning. Hasil kegiatan tersebut menunjukkan bahwa ada sekitar 65,5% menyatakan sangat setuju dan setuju sebesar 26,5% Mahasiswa mampu memahami Machine Learning melalui studi kasus yang telah disimulasikan. Sedangkan ada 8% masih menyatakan kesulitan dalam memahami formula sebuah metode Machine Learning

This research aims to identify the problems faced by the Karya Prima Computer course study group. The research method used is a qualitative descriptive approach by collecting data through interviews and observations of residents studying the Karya Prima computer course. The research results show several main problems, namely related to the marketing of Karya Prima computer courses, where information regarding these computer courses is still difficult to reach in the community. As a solution, the group offers a medium, namely, where the group will create a browser/poster to market the Karya Prima computer course so that it can be reached by the local community.