The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.

This study aims to determine the Influence of Asset Structure, Current Ratio, Firm Size and Sales Growth Relative to the Company's Capital Structure. The research population is a household appliance sub-sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection using Purposive Sampling. The research period is 2019-2023. The data analysis technique used is multiple linear regression processed with IBM programs Statistical Package for Social Science (SPSS) Version 26. The results of the study show that the Asset Structure and Current Ratio have a negative and significant effect on the Capital Structure. Company Size and Sales Growth have no effect on the Capital Structure.

Optimizing the profit from coffee bean production is crucial in the coffee industry consider the competitive environment and the need for maximize revenue. The aim of this research is to use the Simplex linear programming method to determine and maximize profits from coffee bean production. This technique is used to ascertain the best combination of coffee bean production volumes while still considering a number of limitations, including scarce resources (labor, raw materials and machines) and market demand. The findings of this research show that by using the Simplex approach, companies can maximize the profit generated from coffee bean production while adhering to the existing constraints. The simulation conducted provides an optimal solution in terms of the precise production volume for each type of coffee product, contributing significantly to production planning and business strategy.

Indonesia, sebagai negara megabiodiversitas, memiliki kekayaan fungi yang luar biasa namun belum sepenuhnya teridentifikasi dan tedokumentasi dengan baik. Curug Cikotak menjadi lokasi yang menarik untuk penelitian identifikasi makrofungi. Kondisi kawasan sekitar air terjun yang lembab dan kaya akan bahan organik, menyediakan habitat yang ideal bagi berbagai jenis fungi yang mungkin belum pernah didokumentasikan sebelumnya. Kondisi mikroklimat yang unik di sekitar air terjun, seperti kelembaban tinggi, suhu yang relatif stabil, dan ketersediaan substrat yang beragam, menciptakan niche ekologis yang dapat mendukung keberadaan spesies fungi yang khas dan mungkin endemik. Tujuan penelitian ini untuk mengeksplorasi dan mengidentifikasi makrofungi di Curug Cikotak. Pemilihan lokasi ini didasarkan pada keberlimpahan makrofungi di Kawasan Air Terjun Curug Cikotak. Kondisi lingkungan yang lembab dan kaya nutrisi di sekitar kawasan Air Terjun menciptakan lingkungan yang ideal bagi pertumbuhan jamur. Data lapangan dianalisis secara deskriptif mencakup ciri morfologi fungi dan substratnya. Penelitian ini dilakukan pengukuran parameter lingkungan seperti suhu, intensitas cahaya, dan kelembaban. Hasil dari penelitian ini telah Ditemukan total 8 spesies yang termasuk dalam 5 famili berbeda. Dari 8 spesies tersebut, 6 spesies telah teridentifikasi hingga tingkat spesies, sementara 2 spesies (Polyporus sp. dan Laetiporus sp.) hanya teridentifikasi hingga tingkat genus. Dari hasil eksplorasi juga ditemukan jamur makroskopis yang bersifat racun yaitu spesies Amanita bisporigera. Habitat dari beberapa jamur yang telah ditemukan tersebut didominasi pada tanah, pohon dan kayu-kayu yang sudah lapuk. Penyebaran jamur Basidiomycetes dipengaruhi oleh banyak faktor lingkungan, termasuk ketinggian tempat, curah hujan, suhu, dan kelembaban.

This research aims to identify flexible and dynamic business strategies in adapting to market changes. The research method used is qualitative descriptive with a literature study approach to understand ideas and theories relevant to the research topic. The analysis employed is descriptive analysis, which analyzes the data by describing or presenting the information without attempting to draw broad conclusion or generalization. Furthermore, Flexible and dynamic competitive strategies allow companies to not only adapt to market changes, but also take advantage of these changes to increase intelligence and business efficiency. These constraints include changes in the market, which are often accelerating, and companies respond slowly to market changes, thereby reducing adaptation and competition. A flexible and dynamic competitive strategy in changing markets would demonstrate that companies were able to successfully adapt to market changes, increase their capacity and achieve business success. This research is expected to help society, especially businesses, to determine flexible and dynamic strategies to adapt to changes in a market

Financial distress is a situation felt by a company facing a financial downturn which is very detrimental to the company's development, so that it will trigger many losses. This research aims to understand what influences the probability of financial distress in a company. This research uses Profitability (ROA), Leverage (DER), Liquidity (CR), Firm Size (LnTA), and Sales Growth (SG) for financial distress. The sample used for observations was 28 industrial sector companies listed on the Indonesia Stock Exchange for the 2018 - 2022 period. The sample was determined using a purposive sampling technique. The analysis technique used is logistic regression analysis. The observation results show that the ROA, CR and Firm Size proxies have a significant negative influence on financial distress and DER has a significant positive influence on financial distress. Meanwhile, Sales Growth results show that it has no effect on financial distress in industrial sector companies

This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.
 
 
 

The historical foundation of guidance and counselling (BK) in Indonesia plays an important role in shaping the practice of BK services in various educational institutions, including at SMK Negeri 2 Tasikmalaya. This study uses a descriptive qualitative approach using interview, observation, and documentation methods aimed at examining the historical foundation and implementation of guidance and counselling (BK) services at SMK Negeri 2 Tasikmalaya, with resource person Mr Abdurrahman, one of the BK teachers. Currently, there are seven counselling teachers handling ±2,600 students with a ratio of 1:150. Each counselling teacher is responsible for one area, including mechanical, automotive, building, electrical, electrical, computer and broadcasting engineering. Observations showed that the school's counselling services include basic, responsive and specialisation services. The main challenges include the lack of counselling teachers, low understanding of the duties of counselling teachers by others, and complex student problems such as smoking. The counselling approach emphasises gradual reduction of negative behaviours and increasing students' trust in the counselling teacher through the principle of credit. The findings indicate the importance of increasing the number of counselling teachers to optimally meet students‘ needs and the need to educate school authorities about the duties and functions of counselling and provide a comprehensive overview of the strategic role of counselling in supporting students’ readiness to face academic and non-academic challenges.

The socio-cultural approach is a crucial aspect of creating inclusive and relevant guidance and counseling services, particularly at SMAN 7 Tasikmalaya, which has a diverse student background. This study aims to understand how socio-cultural values are integrated into the counseling process to help students address various issues, such as adaptation difficulties, social gaps, and interpersonal conflicts. Using a qualitative research method with a case study approach, data were collected through in-depth interviews, observations of counseling activities, and document analysis. The results indicate that implementing strategies such as classical guidance, home visits, and community-based approaches effectively strengthens the relationship between counselors and students and enhances students' skills in dealing with differences. Additionally, the integration of local culture into counseling programs positively impacts fostering mutual understanding among students. The implications of this study highlight the need for counselor training to better comprehend students' socio-cultural contexts, enabling counseling services to be designed according to their needs and conditions. This research contributes significantly to developing guidance models that respect socio-cultural diversity in educational settings.

This type of research is field study research. It is very easy to analyze data, especially when it comes to data collection and analysis. The subject of this research is the Great Grebeg Tradition. The findings of this research indicate that Grebeg Besar is a custom of the people of the Regency to commemorate Eid al-Adha in the month of Djulhijjah. This shows that Grebeg Besar is a sacred tradition that has ceremonial significance because gradually the people of Demak and its surroundings are starting to understand its meaning. Data collection methods such as observation, interviews and documentation will be used to carry out this research. The results of this research describe the reality of the Grebeg tradition which is significant and related to religion, leadership, mutual cooperation, aesthetics and economics. This research can be used as a social studies learning resource based on community wisdom for character building which is applied in Class IV of SD Negeri Kadilagu 1.