Salah satu faktor yang berperan besar dalam pemeliharaan ternak unggas yaitu pakan, selain itu salah satu sumber pengeluaran terbesar didalam pemeliharaan ternak unggas yaitu pakan yang berbahan baku tepung ikan yang memiliki harga cukup tinggi dikarenakan tepung ikan merupakan produk impor. Untuk mengurangi penggunaan tepung ikan tersebut maka digunakanlah bahan baku lokal yang mudah didapat dan memiliki kandungan nutrient yang tinggi yaitu Keong mas. Pengabdian kepada masyarakat ini dilakukan dalam bentuk sosialiasi bahan baku lokal silase Keong mas sebagian sumber protein untuk ternak unggas di Kecamatan Sorkam Kabupaten Tapanuli Tengah Provinsi Sumatera Utara. Kegiatan pengabdian ini  dilakukan pada tanggal 16 September 2020 yang berlokasi di Aula Kecamatan Sorkam, Kabupaten Tapanuli Tengah, Provinsi Sumatera Utara. Tahapan kegiatan ini dimulai dari kegiatan survei lokasi yang akan digunakan untuk acara pelaksanaan, Sosialisasi bahan baku silase Keong mas dan Evaluasi hasil dari sosialiasi yang telah dilaksanakan. Hasil kegiatan yang didapatkan dari sosialisasi ini yaitu meningkatkan pengetahuan dan keterampilan peserta tentang penggunaan bahan baku lokal silase Keong mas sebagai sumber protein untuk pakan ternak unggas. Adapun materi yang dijelaskan antara lain 1) proses pembuatan silase Keong mas, 2) manfaat silase Keong mas pada ternak unggas 3) formulasi pakan untuk pembuatan pakan ternak unggas.  

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.

In an effort to support investment growth, the Omnibus Law simplifies the licensing process and provides fiscal incentives. However, criticism emerged mainly from environmental groups who expressed concern over the potential reduction in environmental protection as a consequence of these changes. When the Omnibus Law on Job Creation was passed, mass protests and demonstrations emerged in various cities in Indonesia. Labor unions and activist groups opposed the changes in the law, demanding the maintenance of workers' rights and environmental sustainability. This discontent reflects the divisions among the public regarding the impact of the Omnibus Law on daily life and the future of the country. The government needs to communicate with various stakeholders, including labor unions, employers, and environmental groups, to strike a fair balance and ensure that policies reflect the common interest. The purpose of this paper is to find out the differences between the Manpower Law and the Job Creation Law. The author will use normative legal research conducted by examining secondary data in the form of primary, secondary and tertiary materials. This research is also called library research or document study, because it is mostly done on secondary data in the library. The conclusion of this paper is that the labor cluster of the Job Creation Law (omnibuslaw) is a legal product that relieves employers and is binding on workers. That the comparison of the Manpower Law with the Job Creation Law is a legal product that is made into one big economic and investment issue, in this case the Job Creation Law's labor cluster actually ignores the philosophy of the Manpower Law it replaces.

This research aims to evaluate the effectiveness of linear regression as a forecasting tool to estimate the Provincial Minimum Wage (UMP) in Indonesia. Utilizing UMP data from various provinces during the period 2002-2022, this study employs linear regression to analyze the factors influencing UMP determination. The predicted UMP for North Sumatra in 2023 demonstrates a high level of accuracy (R-squared = 0.9678), affirming the potential of linear regression as an effective tool to understand regional economic dynamics. The research provides a crucial foundation for policymakers in regional economic planning and suggests avenues for further investigation, including exploring alternative prediction methods and analyzing the impact of UMP regulation policies.

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

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

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.

Gerakan ekonomi rakyat adalah koperasi, tugasnya bertanggungjawab atas kesejahteraan anggotanya. Undang-undang Perkoperasian Nomor 25 tahun 1992 menjelaskan tentang perkoperasian disusun untuk mempertegas jatidiri, kedudukan, permodalan, dan pembinaan koperasi sehingga mampu menjamin kehidupan koperasi. Oleh karena itu, koperasi harus dikelola  secara professional oleh pengurus dalam segala bidang baik itu produksi, pemasaran, manajemen sumber daya manusia dan manajemen keuangannya, termasuk di dalammnya adalah ketepatan waktu dan keakurasian data dalam menyusun laporan keuangannya. Permasalahan yang ada di Koperasi Karyawan Angkasa Pura (KOKAPURA) Bandara Internasional Ahmad Yani Semarang masih adanya kendala dalam menyusun laporan keuangan menggunakan excel. Dari permasalahan tersebut kegiatan pelatihan pengabdian kepada masyarakat dari dosen STIE Pelita Nusantara kepada para staff Kokapura adalah: “Penyusunan Laporan Keuangan Menggunakan Excel”. Semoga kegiatan ini dapat memberikan kontribusi yang riil kepada para peserta, dan lebih memahami serta terampil dalam menyusun laporan keuangan koperasi.

<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>