In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

This study evaluated the impact of papaya leaf (Carica papaya L.) supplementation in bran feed on body weight and body size of chickens (Gallus domesticus). Three groups of chickens were fed with papaya leaf flour supplementation to see the efficiency on chicken growth. This study was conducted for 28 days at the "Rinael Farm" Farm, Pulerejo Village, Manggis, Mojosongo, Boyolali, Central Java. This study was implemented through an experimental method with a Completely Randomized Design (CRD) design that included three treatments and three repetitions: P0 (no supplementation), P1 (10% supplementation), and P2 (20% supplementation). The results of the study proved that 10% and 20% papaya leaf supplementation did not have a significant effect on chicken weight (P> 0.05). However, papaya leaf supplementation had a significant impact on the characteristics of chicken body size, with a p value <0.001. Papaya leaf supplementation increased chicken body size, with group P1 experiencing the most significant and consistent increase, while group P2 showed greater variation in growth. Supplementation with 10% papaya leaves (P1) proved to be the most effective in increasing chicken growth efficiency.

Hirarki peraturan perundang-undangan di Indonesia secara normatif telah diatur dalam berbagai regulasi yang berlaku sejak tahun 1966 hingga 2011. Dalam konteks ini, Pancasila diposisikan sebagai Grundnorm, yaitu norma dasar yang dianggap memiliki realitas ideal yang sejalan dengan konsep keadilan. Hal ini berbeda dengan konsep Staatsfundamentalnorm, di mana Pancasila berfungsi sebagai ideologi yang digunakan untuk melegitimasi atau membatalkan produk hukum tertentu. Maka, dalam proses pembentukan undang-undang, terutama ketika dihadapkan pada persoalan politik, Pancasila harus ditempatkan sebagai ideologi yang menjadi dasar dalam menciptakan hukum yang dianggap adil. Penelitian ini bertujuan untuk menganalisis apakah Pancasila sebagai Grundnorm atau Staatsfundamentalnorm menimbulkan persaingan antara politik dan hukum yang dapat mengaburkan konsep keadilan; bagaimana pola persaingan antara hukum dan politik dalam proses pembentukan undang-undang; serta apakah pola persaingan tersebut menempatkan Pancasila sebagai realitas ideal sekaligus ideologi. Metode yang digunakan dalam penelitian ini adalah penelitian hukum doktrinal, yang tidak hanya berfokus pada norma, tetapi juga pada prinsip dan doktrin untuk menganalisis pola persaingan antara politik dan hukum dalam proses legislasi. Hasil penelitian ini menunjukkan bahwa posisi Pancasila sebagai Grundnorm atau Staatsfundamentalnorm memunculkan pola persaingan antara politik dan hukum, di mana pola ini mengakibatkan Pancasila sulit difungsikan secara bersamaan sebagai realitas ideal dan ideologi.

In 21st century learning, students are required to master 21st century themes, one of which is environmental literacy. This research aims to analyze the increase in students' environmental literacy using Socio-Scientific Issues based e-modules. The research method used was pre-experimental with a quantitative approach. The sampling technique uses purposive sampling where the class used is class X-2. The research data shows that the increase in environmental literacy for class Based on the data from this research, the use of e-modules based on Socio-Scientific Issues can increase students' environmental literacy in environmental change material.
 
 

The use of social media, especially Instagram, has become a widely utilized platform for promoting tourist destinations. Instagram @tanjongtinggi_official is one such social media channel used by Tanjung Tinggi Beach for promotion. Through the use of photo and video features on Instagram, it becomes easier to promote Tanjung Tinggi Beach to tourists who are not yet familiar with it. This research aims to explore the promotional planning through the @tanjongtinggi_official account in increasing tourist visits to Tanjung Tinggi Beach in Belitung. The research method employs qualitative research to elucidate the uniqueness of @tanjongtinggi_official on Instagram in promoting its tourism. This study adopts a case study design. Data collection is conducted through observation and interviews, with informant selection using purposive sampling technique. Interviews are conducted with key informants, namely the admin of @tanjongtinggi_official and Instagram users who have visited Tanjung Tinggi Beach. Data analysis utilizes the Interactive Model technique, and validity is ensured through triangulation of data collection techniques including informant interviews, observation, and documentation. The results indicate that the planning carried out by the @tanjongtinggi_official Instagram account utilizes visually appealing content presentation and captions, leverages the following feature on Instagram, relevant hashtag usage, photo postings, reposts, mentions, tagged photos, and active interaction with followers to facilitate the promotion of Tanjung Tinggi Beach to tourists, thereby increasing tourist interest in visiting.

A stock return is the result or rate of return of a stock or investment. Expressed as a fixed percentage. If the company issuing the stock is healthy, the stock price will tend to perform better and the return received will increase. Analysis is performed using factors of profitability, solvency, liquidity, operating cash flow, and company size to examine which factors influence stock returns. The purpose of this study is to review the impact of profitability, solvency, liquidity, operating cash flow and company size. Equity returns of banking companies listed on the Indonesian Stock Exchange for the period 2019-2021. The data collection methods used in this study are library research and documentation. The method used to determine the sample for this study is targeted sampling. The sample size for this study was 29 samples, for a total sample size of 87. The data analysis technique used was multiple regression analysis. The results of this study show that liquidity and firm size have a positive impact on stock returns. Solvency has a negative impact on equity returns. Although profitable, operating cash flow does not affect shareholder returns.

This article aims to describe the implementation of flipbook media in teaching short story writing in class XI SMA Negeri 16 Semarang. The problem in this study is that there is no use of instructional media to construct short story texts in class XI students. Therefore, researchers try to apply flipbook media, especially in learning to compose short story texts. The article that the researcher wrote is a conceptual article. Conceptual article contains ideas In this article data is obtained by direct observation in class. While writing this article is done by identifying and seeking information from relevant data, analyzing the results, then developing and conveying ideas based on the researcher's understanding. Learning outcomes are expected to be more optimal with the use of learning media that is not boring for students. The solution that can be used with these problems is the use of flipbook media. The use of flipbook learning media is expected to be able to overcome the difficulties experienced by students in learning to write short story texts and students are not easily bored in participating in learning.
 

This financial report preparation training activity aims to remind MSME business actors of their ability and knowledge in compiling financial reports. This activity is to respond to the difficulties of business actors that they have encountered so far. Inability and ignorance in compiling financial statements make it difficult for them to analyze their financial performance. This training activity lasted for 3 days where the material was carried out by conducting training in the preparation of financial reports then continued with the practice of making financial reports and finally continued with assistance by the team formed for this activity. This activity was attended by 15 MSME actors in Sanrobone village, Takalar. Based on the results of the activities that have been described, the conclusion of community service activities about financial reporting training in improving the Quality: MSME Financial Reports in Sanrobone Village, Sanrobone District, Takalat Regency is as follows: This activity aims to increase the understanding of financial reporting in improving the quality of financial reports for MSME actors. This training activity provides benefits in increasing productivity for MSME actors. The follow-up of activities is expected to be more about continuous training techniques and mentoring for MSME actors

This study aims to examine the influence of lifestyle and hedonic shopping motivation on the buying interest of Shopee application users in Banjarmasin City.The research method used is quantitative method. The number of samples used by 106 respondents was taken by purposive sampling. Data collection using online questionnaires. Data analysis methods use descriptive statistics, instrumental testing, multiple linear analysis and hypothesis testing. This test uses the help of SPSS 26 statistical software.The results of this study show that lifestyle variables (X1) have a significant positive influence on buying interest variables. The hedonic shopping motivation variable (X2) has a positive influence on the buying interest variable. Based on simultaneous testing, lifestyle variables (X1) and hedonic shopping motivation variables (X2) on the buying interest of shopee application users together have a significant influence.