This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

This study aims to determine the infrastructure and facilities for physical education at State Elementary School 1 Karang Endah. The research used is in the form of quantitative descriptive research in the nature of a survey, in which research involves observing, recording the condition of objects or subjects in the field. The focus of this study is the population in this research is State Elementary School 1 Karang Endah, which will explain the state and quantity of infrastructure and facilities in the school to support the method of instruction and learning exercises. In order to gather data for this study, observation, documentation and literature. The instrument in this research is to use an observation sheet as a tool to collect data from the findings of the survey that was conducted. From the results of calculations of the availability and condition of infrastructure and facilities for physical education at State Elementary School 1 Karang Endah in athletics 6.25% games in the extremely bad category comprise 11.36% of the total, gymnastics 32.03% in the category lacking, martial arts sports 0% in the category of extremely poor. And the condition of physical education infrastructure in athletics is 16.6% Under the category of extremely poor, and games sports are 60% in the moderate category.

This research aims to design a closed fish smoking device using coconut fiber as an energy source to smoke cursed fish or snakehead fish, which is different from traditional smoking equipment. This research was carried out in the tool making stage and the tool testing stage. This fish smoking tool modification is designed from an iron, aluminum frame and stainless steel rack. The open process of smoking fish at home has disadvantages such as unknown temperature and smoke, resulting in uneven maturity levels and longer smoking times. The research method was carried out by making tools and testing the tools. The time required for the process of smoking fish using this modified tool is around 50 to 60 minutes with the fuel amount being 2 kg of coconut husks and coconut shells with 150 ml of kerosene. This smoking tool is more efficient in carrying out smoking because the smoke is trapped in the drum tube, there is only one chimney so that the smoke is more easily absorbed by the fish and has a more distinctive characteristic in smoking.

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.

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.

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.

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.

The Community Service Program (KKN) in Sukosari Village, Jumantono District, Karanganyar Regency, which will be implemented in August 2024, aims to overcome the problem of community service by focusing on preventing stunting and empowering MSMEs. The main problems identified include the high rate of stunting among children and limited knowledge and support for local MSME actors. The main aim of this activity is to increase public awareness regarding the importance of nutritious nutritional intake to prevent stunting, strengthen the branding of MSME products, and ensure that these products meet legality standards through the creation of a Business Identification Number (NIB) and halal certification. The method applied includes several strategic steps, namely making complementary food products in the form of spinach nuggets and fruit salad which are aimed at meeting children's nutritional needs and reducing the risk of stunting. In addition, information signs on stunting prevention were installed in strategic locations such as posyandu and village halls to increase public awareness. To support MSMEs, the KKN team also designs label and banner designs aimed at increasing the attractiveness and professionalism of products, as well as providing assistance in creating NIBs and halal certification so that MSME products can meet regulatory standards. The results of this activity show an increase in public knowledge regarding the importance of nutritious food and preventing stunting, as well as an increase in the ability of MSMEs to manage and market their products. MSME players benefit from new designs that increase the attractiveness of their products, as well as legality that expands market access. Qualitatively, this activity involved the active participation of 40 women in socialization and 15 MSME actors in the design and certification process, with full support from village officials and related agencies, which ensured the success and sustainability of the program.

This research aims to determine the effect of Working Capital, Production Costs, Sales and Total Debt on Net Profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The type of research used is quantitative using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 95 companies, only 24 companies met certain criteria. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) Version 25. The research results show that partially Working Capital has a positive and significant effect on Net Profit. Production and Sales Costs do not have a significant effect on Net Profit. Total Debt has a positive and significant effect on Net Profit.

This research was motivated by vehicle users who did not remember when to service their vehicle, causing damage to the vehicle. Therefore, a system is needed to provide information about vehicle service schedules using electronic media, one of which is WhatsApp messages. This research was conducted at TOMO Pondok Mahkota Motor. The research method is a quantitative method. The data collection techniques used were interviews, observation and questionnaires. In preparing this application system, the UML method was used. Application development using the PHP programming language and preparation of database structures using MySQL. The research results show that this system is useful for recording customer data, providing information on the next four-wheeled vehicle service schedule to customers, customers find out information on the next four-wheeled vehicle service schedule via WhatsApp notifications.