Penelitian ini bertujuan untuk mengetahui pengaruh perputaran aset dan margin laba terhadap pertumbuhan berkelanjutan perusahaan (CSG) yang dimediasi oleh leverage. Penelitian sebelumnya mengenai pengaruh perputaran aset, margin laba, dan leverage terhadap CSG beberapa kali dilakukan, tetapi menunjukkan hasil yang berbeda-beda. Penelitian ini menawarkan model baru dimana leverage sebagai pemediasi hubungan perputaran aset dan margin laba terhadap CSG. Populasi penelitian ini adalah perusahaan yang terdaftar dalam Indeks ESG Quality 45 dengan periode pengamatan 2017 sampai dengan 2023. Teknik pengambilan sampel menggunakan purposive sampling dan alat analisis data menggunakan SEM PLS dengan tingkat signifikansi 5%. Penelitian ini menunjukkan hasil perputaran aset, margin laba, dan leverage berpengaruh positif terhadap CSG. Sementara itu, perputaran aset berpengaruh negatif terhadap leverage dan margin laba tidak berpengaruh terhadap leverage. Hubungan tidak langsung menunjukkan hasil yang identik, yaitu leverage memediasi perputaran aset terhadap CSG, tetapi arahnya negatif, serta leverage tidak mampu memediasi margin laba terhadap CSG.

This community service program aims to introduce and implement a hydroponic farming system as an alternative effective planting medium to improve the economic welfare of the community in RT 19, Bumiayu Village, Bengkulu City. This activity is motivated by the limited agricultural land in urban areas and the minimal use of narrow spaces for productive activities. The methods used include counseling, training, and direct practice of hydroponic cultivation by utilizing used goods such as plastic bottles. The results of the activity showed that the community was very enthusiastic in participating in the training and were able to apply basic hydroponic techniques independently. From an Islamic economic perspective, this activity reflects the values ??of justice, welfare, and empowerment, where the community is not only given knowledge, but also guided to become more economically independent. Hydroponics has proven to be an alternative to modern agriculture that can increase productivity and empower the community in a sustainable manner.

This research aims to increase UMKM opportunities in Mojopilang Village. In this increasingly modern and sophisticated era, technology, especially social media, is growing rapidly and making things easier for its users. This is very profitable for looking for business opportunities, one of which is affiliate. This research uses an outreach method which includes training on how to create an affiliate account, mentoring to ensure that the training carried out can be applied, correct make-up procedures to maximize affiliate content, as well as evaluation in the form of questions and answers. This activity was carried out on December 13 2024, involving village communities, especially women and Mayjen Sungkono University students. Initial observation results show that several people in Mojopilang Village have the mindset that if they want to open a business, they must spend capital and have very little knowledge about affiliates. Through this outreach about affiliate make up, it is hoped that the village community, especially women, will understand and be interested in doing affiliate work, especially in the field of make up. The results of this evaluation can be seen from the enthusiasm of the socialization participants who were excited about the material presented and some of them even wanted to try becoming affiliates.

This study aims to analyze the effect of production cost optimization on increasing profits (profit) in Micro, Small, and Medium Enterprises (MSMEs) in Pancing, Medan City. MSMEs have an important role in the Indonesian economy, contributing around 60% of Gross Domestic Product (GDP) and absorbing more than 97% of the workforce. However, many MSMEs face challenges in managing production costs efficiently, which can reduce their profit margins and competitiveness in the market. The method used in this study was a survey with a questionnaire distributed to 10 registered MSME respondents. The results of the analysis showed that 80% of respondents had businesses registered as MSMEs, and 60% of them conducted production cost analysis regularly. In addition, 70% of respondents believed that good production cost management could increase their business profits. Correlation analysis showed a strong positive relationship between production cost optimization and increased profits, with a correlation coefficient of 0.75 and a significance value of p <0.05. The regression results showed that every one unit increase in production cost optimization would increase profits by 1.20 units. This study concludes that production cost optimization has a significant effect on increasing profits in MSMEs in Medan. Therefore, it is recommended that MSME owners continue to improve their understanding of the importance of production cost optimization and implement technology that can help efficiency and conduct cost analysis regularly.

This study aims to analyze the role of the school principal in efforts to improve the quality of Islamic religious education at SMP PGRI 2 Selagai Lingga. Using a qualitative approach with a case study method, data were collected through interviews, observations, and documentation. The findings reveal that the principal plays a significant role as an educator, supervisor, and manager through programs such as Quranic reading sessions, dhuha prayer, and religious sermons designed to improve student morality. Additionally, the principal involves the teaching council in supervision and skill enhancement, including the use of technology in learning. The implications of this study emphasize the importance of the principal's role in creating a conducive and integrated educational environment based on Islamic principles.

Artikel ini membahas pengaruh perilaku sumber daya manusia dalam kehidupan organisasi bisnis di era global. Era globalisasi yang ditandai dengan persaingan yang ketat dan perubahan yang cepat menuntut organisasi bisnis untuk memahami dan mengelola perilaku sumber daya manusia dengan baik. Metode penulisan artikel Literature Review ini adalah dengan metode library risearch, yang  bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Perilaku sumber daya manusia yang positif, seperti komitmen, dedikasi, kerja tim, adaptasi terhadap perubahan, dan komunikasi yang efektif, berkontribusi pada pencapaian tujuan organisasi dan meningkatkan produktivitas. Selain itu, perilaku sumber daya manusia juga berdampak pada citra dan reputasi organisasi di era digital yang terhubung secara global. Perilaku yang profesional, etis, dan bertanggung jawab membantu membangun kepercayaan dan kepuasan pelanggan serta pemangku kepentingan lainnya. Dalam kesimpulannya, artikel ini menekankan bahwa perilaku sumber daya manusia berperan penting dalam keberhasilan organisasi bisnis di era global, dan organisasi perlu menerapkan strategi yang tepat dalam mengelola perilaku tersebut.

The internship was held at PT. North Sumatra Plantation, District Seisuka, Batu Bara Regency, North Sumatra Province on 01 February – 28 February 2023. Purposeof this internship activity is to find out how to analyze the production costs of processing fresh fruit bunches PT. North Sumatra Plantation is a company that engages in the management, processing and marketing of plantation products. Commodities that are cultivated are oil palm, rubber, sugar cane, sweet potatoes and various other plants. Analysis of the production costs of processing fresh fruit bunches. The results obtained from the activity the internship is in the first week until the end of the research is obtained expenditure of goods and entry of goods and analyze the production costs of fresh fruit bunches at PT. North Sumatra Plantation.

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.

<p><span>Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja dan komunikasi terhadap produktivitas tenaga kerja dengan kompetensi sebagai variabel mediasi. Pengambilan sampel menggunakan <em>non-probability sampling</em> dengan 40 responden dan populasi sesuai kriteria. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah karyawan PT Van Techno Saa. Metoda analisis yang digunakan adalah uji asumsi klasik, analisis regresi linier, uji hipotesis, analisis jalur dan uji sobel. Hal ini dilakukan dengan menguji kemampuan variabel independen (X) dalam memberikan pengaruh tidak langsung terhadap variabel dependen (Y) dengan variabel intervening (Z). Berdasarkan hasil analisis dari 40 responden menunjukkan bahwa pengalaman kerja mempunyai pengaruh signifikan terhadap produktivitas kerja, komunikasi mempunyai pengaruh signifikan terhadap produktivitas kerja, kompetensi mempunyai pengaruh signifikan terhadap produktivitas kerja, pengalaman kerja dan komunikasi mempunyai pengaruh signifikan terhadap kompetensi. Pengalaman kerja dengan kompetensi yang berfungsi sebagai faktor mediasi komunikasi meningkatkan produktivitas tenaga kerja.</span></p><p><em><span>This research aims to determine the influence of work experience and communication on labor productivity with competency as a mediating variable. Sampling used non-probability sampling with 40 respondents and a population according to the criteria. This type of research is quantitative. The population in this study were employees of PT Van Techno Saa. The analytical methods used are classical assumption test, linear regression analysis, hypothesis testing, path analysis and Sobel test. This is done by testing the ability of the independent variable (X) to provide an indirect influence on the dependent variable (Y) with the intervening variable (Z). Based on the results of the analysis of 40 respondents, it shows that work experience has a significant influence on productivity, communication has a significant influence on productivity, competence has a significant influence on work productivity, work experience and communication have a significant influence on competence. Work experience with competencies that function as communication mediating factors increases labor productivity.</span></em></p>

<p>Penelitian ini didasari pentingnya penerapan <em>good governance</em> dalam menghasilkan kualitas tata kelola yang baik. Salah satunya pelaksanaan pengadaan barang/jasa pemerintah secara elektronik (<em>e-procurement</em>) di Biro Administrasi Pengadaan Barang/Jasa Setda Provinsi Jawa Tengah. Metode penelitian kualitatif yang digunakan untuk menghasilkan fenomenologi dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian penerapan <em>good governance</em> pada pelaksanaan pengadaan barang/jasa secara elektronik (<em>e-procurement</em>) di lingkungan Pemerintah Provinsi Jawa Tengah tergolong transparan, akuntabilitas, bersaing, terbuka, efektif dan efisien. Selain itu terdapat faktor yang bisa menghambat pelaksanaan pengadaan antara lain adanya gangguan server / <em>maintanance</em><em> sistem</em>, padatnya intensitas penggunaan sistem dan indikasi peretasan, kurangnya komputer, terbatasnya anggaran dan potensi intervensi dari pihak lain. Penelitian ini tidak terlepas adanya kesalahan dan kekurangan, dikarenakan keterbatasan waktu informan dalam wawancara dan keterbatasan tempat penelitian guna pengambilan sampel.</p><p><em><span lang="EN">This research is based on the importance of implementing good governance in producing quality governance. One of them is the implementation of electronic procurement of government goods/services (e-procurement) at the Regional Secretariat of Central Java Province's Goods/Services Procurement Administration Bureau. The qualitative research method used to produce phenomenology uses data collection techniques through observation, interviews and documentation. The research results on the implementation of good governance in the electronic procurement of goods/services (e-procurement) within the Central Java Provincial Government are classified as transparent, accountable, competitive, open, effective and efficient. Apart from that, some factors can hinder the implementation of procurement, including server/system maintenance problems, heavy system usage intensity and indications of hacking, lack of computers, limited budget and potential intervention from other parties. This research is not free from errors and shortcomings, due to limited time for informants in interviews and limited research space for sampling</span></em></p>