Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover.  Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover.
 
Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

As the backbone of the global economy, Micro, Small, and Medium Enterprises (MSMEs) have a very important role. One of the success factors for SMEs is the effective management of Human Resources (HR). HR management is not only about recruiting and retaining employees, but it also involves strategies that blend human potential with business goals. Additionally, managing an employee team can be a challenge that requires the right skills and strategies. From sourcing top talent to designing effective training programs, everything needs to be well organized to support business growth and sustainability. The Community Service Activity of the Faculty of Economics and Business, Universitas Pelita Bangsa will be carried out online and offline (hybrid), located at the Alam Raya Residence Cluster Block B2 No 12A, Sukasari, Serang Baru, Bekasi Regency and also via Zoom.

Mobile vehicle tax service is one of the regional government initiatives designed to facilitate tax compliance and increase regional revenue. This study aims to examine the contribution of mobile tax units in boosting local revenue in Sukabumi Regency. The methodology applied in this research is a descriptive qualitative approach, with data collection conducted through direct observation. The findings reveal that the implementation of mobile tax units produces significant effects on increasing the number of taxpayers, resulting in higher local revenue from the vehicle tax component. This service has also successfully reached remote areas previously difficult to access by conventional tax offices. Therefore, mobile tax units can be considered effective as a sustainable strategy to optimize regional income.

An important effort to preserve the ecosystem is the replanting of mangrove seedlings in Wonorejo Village, Surabaya. This activity not only focuses on environmental preservation but also seeks to increase economic potential through processing mangrove products, such as mangrove syrup. The purpose of this activity is to increase public awareness of the importance of protecting the environment and the use of mangrove fruit as a basic ingredient for making syrup, which is very nutritious and economically beneficial. The method used is the Asset-Based Community Development (ABCD) approach. This method includes location selection, selection of mangrove types, socialization, and community involvement and training during the planting and processing process. The results of the activity show that the community is more aware of the importance of preserving the environment and improving the local economy through the use of mangrove syrup products, which helps the sustainability of the mangrove ecosystem and progress in local products.

This study aims to analyze the logo of the State Islamic University of North Sumatra (UINSU) using Charles Sanders Peirce's semiotic approach. Peirce's theory divides signs into icons, indexes, and symbols, and views meaning through a triadic process: representamen, object, and interpretant. With a qualitative approach, this study identifies visual elements in the UINSU logo and interprets their meaning based on the context of Islam, science, and nationalism. The results of the analysis show that each visual component, whether shape, color, or typography, contains deep philosophical and ideological meanings and represents the identity and institutional vision of UINSU.

Pada penelitian ini, sebuah chatbot untuk penerimaan mahasiswa baru dikembangkan dengan memanfaatkan algoritma Naïve Bayes. Sumber data yang digunakan adalah dialog antara staf penerimaan dan calon mahasiswa, yang didasarkan pada informasi dari brosur penerimaan mahasiswa baru Institut Widya Pratama (d.h. STMIK Widya Pratama) tahun akademik 2024-2025. Data tersebut disusun dalam format JSON, mencakup tiga elemen: struktur pertanyaan, klasifikasi, dan jawaban. Langkah-langkah pra-pemrosesan data meliputi penormalan teks, pengkodean label, vektorisasi, dan word embedding. Algoritma Naïve Bayes dipilih untuk melatih model karena kemampuannya dalam memprediksi respons dari data diskrit. Hasil pengujian menunjukkan bahwa algoritma ini mencapai tingkat akurasi 88%, melampaui kinerja algoritma K-Neighbors-Classifier. Model yang dihasilkan diimplementasikan dalam aplikasi chatbot berbasis desktop yang dijalankan melalui command prompt, menggunakan bahasa pemrograman Python dan beberapa pustaka seperti pickle, string, dan numpy. Aplikasi ini mampu memberikan jawaban atas pertanyaan pengguna dengan mengakses model yang tersimpan dalam file *.pkl. Hasil penelitian menunjukkan bahwa algoritma Naïve Bayes efektif dalam memprediksi pertanyaan pengguna, dengan akurasi yang memadai untuk aplikasi chatbot penerimaan mahasiswa baru

Differences in Academic Stress Levels Judging from the Use of Stress Coping Strategies among UNP Psychology Students. This research aims to see differences in academic stress levels in terms of the use of stress coping strategies. The population in this study were psychology students at Padang State University with a sample of 41 participants. The hypothesis testing analysis technique used in this research is non-parametric One Way Anova analysis. The hypothesis of this research is H1 which states that there is a difference in the level of academic stress in terms of the use of stress coping strategies, and H0 which states that there is no difference in the level of academic stress in terms of the use of stress coping strategies. This research is a quantitative comparative type using the Perceived Academic Stress Scale (PASS) Bedewy & Gabriel (2015) modified by Ni Putu Regina Pramesta Putri (2021) and the Brief COPE stress coping scale compiled by Carver (1997). The results of data analysis show that there is no significant difference in the level of academic stress in terms of the use of stress coping strategies among UNP psychology students. Apart from that, the results of data analysis also show that UNP psychology students use more stress coping with the emotional focus coping type, and the average stress level of UNP psychology students is in the medium category and none is in the low category.
 
 

This study aims to analyze the marketing strategy implemented by Bika Ambon Nasywa, a traditional cake producer located in Sunggal Deli Serdang, Medan City, North Sumatra. A qualitative descriptive approach was used in this study, with data collection techniques through in-depth interviews, observations, and documentation analysis. Data analysis was carried out using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors that influence the marketing of Bika Ambon Nasywa products. The results of the study indicate that the main strength of the product lies in its distinctive taste and the quality of the raw materials used, while weaknesses include limited product and packaging innovation. Opportunities that can be utilized include increasing consumer interest in traditional culinary and the development of information technology for digital marketing. Threats faced include competition with similar products and changes in consumer preferences. Based on this analysis, it is recommended that Bika Ambon Nasywa increase product innovation, improve packaging design, and utilize digital platforms such as social media for promotion in order to expand market share and increase sales.

This research aims to explore the potential implementation of new and renewable energy (NRE) on the fleet of PT XYZ as part of the company's energy transition strategy towards Net Zero Emission (NZE) target by 2060. The maritime transportation sector is the main focus, given its high fossil fuel consumption and significant greenhouse gas emissions. This research uses a qualitative approach with a case study method, involving secondary data analysis, field observations on the installation and operation of solar power generation systems (PLTS) on Crew Boat vessels, and interviews with PT XYZ management, ship technicians, and relevant regulators. Problem identification is done through Pareto analysis and fishbone  diagrams to find the root causes of high fuel consumption. The research results show that dependence on fossil fuel-based auxiliary engines, lack of renewable energy alternatives, and low operational efficiency are the main factors. As a solution, PT XYZ develops an NRE system consisting of 4 units of 550 Wp solar panels (PV String), 2.16 kWp DC / 2 kW AC inverter, and 10 kWh lithium battery. The implementation of this innovation results in significant fuel savings of up to IDR 463.37 million per year and CO2 emission reduction of 43.64 tons per year, as well as increased operational efficiency of the vessel. This research provides strategic recommendations for PT XYZ in realizing the company's sustainability vision and makes an important contribution to global efforts to reduce the impact of climate change.

Learning is a system that involves an integrated set of interrelated and interactive components to achieve expected results optimally, with predefined goals. Physical Education, Sports, and Health (PJOK), for example, encourages students to move actively to reach the goal of improved physical fitness. PJOK does not require students to always be able and skilled at practicing the material; rather, it emphasizes the willingness, desire, and success in actively moving or participating in learning activities. Active participation can increase when the learning process is engaging, exciting, non-monotonous, innovative, and creative. This can be achieved by incorporating small games, such as the traditional "fort" game (benteng-bentengan). The purpose of this research is to measure the impact of implementing small games on increasing active student participation in PJOK classes for 11-grade students at SMK HARAPAN BANGSA KOTA SERANG. This research employs a pure experimental method with a quantitative approach, using a randomized control group pretest-posttest design. The sample consists of 28 students in the control group and 24 students in the treatment group. Data were collected through video analysis using the Proportion Focus Analysis (APF) instrument. Statistical calculations conducted using the Statistical Package for the Social Sciences (SPSS) showed a significant value in the Wilcoxon test of 0.009, which is less than 0.05. This result indicates that implementing the "fort" game has a positive effect on increasing active student participation in PJOK classes at SMK HARAPAN BANGSA KOTA SERANG.