Financial reports are an important instrument for companies to show company performance results. The contents of financial reports have useful benefits for both internal and external parties of the company. To find out the company's financial position, it is necessary to analyze the financial reports to see whether the company is good or bad. One way to analyze financial reports is to use ratio analysis. The aim of the research is to analyze the company's financial reports which are used to determine the size of the company. The samples used in this research were 5 companies operating in the construction sector from 2020 to 2022. The research method used was quantitative descriptive based on calculations from financial report data on the Indonesia Stock Exchange. The ratios used include liquidity ratios, activity ratio, solvency ratios and profitability ratios. The results of this research are among the five companies. Which company is the best and which company should carry out an evaluation.

Locutionary speech acts are a type of speech act that focuses on the meaning of a sentence. This research is based on speakers whose pronunciation does not emphasize actual speech. The aim of this research is to describe the form and intent of locutionary speech acts in the "Zental Health"playlist on the Zenius YouTube channel. The research approach used is pragmatic, with qualitative methods in the form of descriptive research. This research uses a data collection method using free listening and note-taking techniques. At the data analysis stage, we used the divide and match method. Meanwhile, the analysis presentation technique used is informal. This research produced several locutionary speech acts contained in 4 videos on the "Zental Health" playlist on the Zenius YouTube channel, which contains 40 data points, including 16 news speech acts, 19 question speech acts, and 5 command speech acts. With this research, the author hopes that it can provide benefits for readers and other researchers as a reference source regarding locutionary speech acts.

Technological progress is developing very rapidly nowadays, of course it cannot be separated from the contribution of experts to the philosophy of technology, one of whom is Don Ihde. This research discusses changes in technology and Don Ihde's contribution to the Philosophy of Technology. This research method is qualitative through literature study in the form of published books and journals. The aim of this research is to find out what reproductions and contributions have been realized by Don Ihde. The method used in this research is literature study by reviewing and then analyzing several published books and journals to get an answer to a problem. The findings of this research are very necessary to provide an explanation of Don Ihde's contribution to the philosophy of technology. According to Don Ihde, humans cannot be separated from technology

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

<p><em>Media progress must be seen through the broad communication capabilities that exist today, the shift from simple media to advanced media. The changing face and changes in human development, a cycle that was previously slow and required long interactions, now very simple and fast. One of the transitions is to social media which is widely accessed and has an impact on a person's self-confidence regarding their own body image. Social media is the latest in a series of web-based networking innovations developed to make it easier to convey, take part, offer and structure online organizations so they can spread their content. In this research, a descriptive qualitative study was used to clearly describe the impact of social media on self-confidence regarding body image of Gen Z (1995-2010) in Cimahi City. Social media turns out to have both negative and positive impacts on those who actively access it in everyday life.</em></p>

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

Hamil adalah suatu proses alami yang dimulai sejak pembuahan hingga bayi dilahirkan. Saat masa ini, tubuh mengalami perubahan pada berbagai sistem, seperti jantung, pernapasan, hormon, pencernaan, dan otot-tulang. Transformasi pada sistem otot-tulang selama kehamilan terjadi secara bertahap, termasuk peningkatan berat badan yang dapat menimbulkan ketidaknyamanan pada bagian bawah punggung, terutama pada trimester III. Dari sudut pandang biomekanik, pergeseran pusat gravitasi ke depan dapat menyebabkan lutut menekuk ke belakang dan pelvis menjadi tidak stabil, yang pada akhirnya meningkatkan tekanan pada tulang belakang bagian bawah dan otot-otot di sekitarnya, sehingga meningkatkan nyeri. Peneliti mencatat bahwa sebelum menjalani prenatal massage, mayoritas ibu hamil trimester III yang mengalami nyeri sedang berjumlah 24 orang (80,0%). Peneliti mengasusmsikan bahwa salah satu penyebab nyeri punggung yang terjadi pada ibu hamil adalah karena pekerjaan, mayoritas pekerjaan ibu hamil adalah ibu rumah tangga Sehingga perlu diberikan intervensi prenatal massage untuk dapat menurunkan intensitas nyeri pada ibu hamil trisemester III. Setelah dilaksanakan prenatal massage mayoritas ibu hamil merasakan nyeri ringan (76,7%). Prenatal massage dinilai efektif dalam menurunkan nyeri punggung pada ibu hamil trisemester III.

Interesting learning methods can increase children's interest in learning, especially young children. Learning methods using applications on computers, tablets and smartphones are starting to be created according to user needs. One of the Android-based applications that will be created is an English learning application for early childhood. This application consists of a main page which contains material choices, a material page which contains illustrated objects, and a quiz page which is a form of evaluation to train children's memory. The research method for making this application uses the System Development Life Cycle (SDLC). Starting with planning an overview of the application, analysis, design using Unified Modeling Language (UML), designing the application interface, to creating the application using Android Studio. Testing of the applications that have been created is carried out on several Android-based smartphone devices. The results achieved are that this Android application is able to function well and can be used as an English learning medium for young children.

This research aims to stimulate the understanding of Class XI MIPA 5 students at SMAN 1 Cikeusal through practical work on making a simple calorimeter. This activity was carried out at SMAN 1 Cikeusal. Through this research, it is hoped that students' perception of chemistry subjects as difficult, boring, scary and so on can slowly be reduced so that students' understanding of chemistry subjects can increase. The research method carried out was through a series of activities at SMAN 1 Cikeusal, namely carrying out practical work on making a simple calorimeter using simple tools and materials that are easily found in the surrounding environment and comparing the simple calorimeter tool with the real tool. This activity was held on Wednesday 11 October 2023, which was attended by students of SMAN I Cikeusal Kab. Serang consisting of representatives from class XI Mipa 5 with a total of 40 participants. In carrying out this activity, students showed an enthusiastic and enthusiastic attitude in participating in the learning process, especially during simple practical activities so that the chemical material being studied, namely simple calorimeters, could be understood well. Thus, the aim of the research at SMA 1 Cikeusal can be said to have been achieved because the learning outcomes of students in class XI MIPA 5 SMAN 1 Cikeusal experienced a significant increase after carrying out practicum activities. This is proven by the results of the pretest average score of 87 increasing to 93.5.
 
 

Abstract
Housing is one of the basic human needs, not individual needs but the needs of society as a whole. However, not all people can enjoy or have decent, healthy and safe housing, so efforts to increase housing and settlement development must continue to be increased at affordable prices, especially for low-income groups. One of the causes of the problems faced by big cities in Indonesia is the large population caused by natural growth and urbanization. The government program through the construction of subsidized housing targets low-income communities (MBR). The purpose of this research is to determine the choice of marketing strategy through SWOT analysis as an effort to increase subsidized housing sales at PT Anugrah Indah Bersama Lampung in the pandemic era. The type of research used is descriptive qualitative, namely research conducted to determine the value of independent variables, which interpret data in the form of words, sentences, schemes and pictures through SWOT analysis. Based on the several stages of analysis that have been carried out on IFAS and EFAS analysis, the strength of PT. Anugrah Indah with Lampung is superior to its weaknesses. The opportunities from PT. Anugrah Indah and Lampung are involved in a large enough threat compared to the threat.