. Education generally demands that the learning process should not be directed solely toward textual understanding, but rather encourages contextual learning. In this approach, learning should utilize a variety of learning resources that keep pace with advancements in science and technology, and are also closely tied to up-to-date developments in the surrounding environment and society. By using local environmental issues as a learning resource, it is expected that students will obtain more accurate and reliable information. The aim of this research activity is to identify and explain natural tourist attractions in Semarang Regency as learning resources for social studies in junior high schools. The method used is qualitative. The data sources consist of primary and secondary data. Data collection techniques include interviews, observation, and document/archive analysis, while the validity of the data is ensured through technique triangulation.

This article aims to determine factors that can influence company value such as audit quality, voluntary disclosure, and profitability through a literature review. This article reviews the factors that influence company value, namely audit quality, voluntary disclosure, and profitability, an auditing literature study. The purpose of this article is to develop hypotheses regarding the relationships between variables for use in future research. The findings of this literature review article are: 1) Company value is influenced by audit quality; 2) Company value is influenced by voluntary disclosure; and 3) Company value is influenced by profitability.