The assignment problem discusses the problem of creating maximum sales, CV Surya Pelangi assigns its selected employees to enter the target market. CV Surya Pelangi has problems allocating its employees to the target market that has been determined. Before allocating its employees, CV Surya Pelangi has conducted training first. The income data of each employee in these markets is in (thousands) during training, therefore it is necessary to solve the employee allocation problem. The method used in this study is the Hungarian Method, with a focus on the maximization approach. The Hungarian method is known to be effective in solving assignment problems where there are similarities in the number of employees and allocations, and the goal is to optimize the allocation. In this case, maximization means finding a combination of assignments that produce the highest total profit value.

This research aims to examine the effect of the Debt to Equity Ratio (DER) on the stock value of PT. Ramayana Lestari Sentosa Tbk during the 2019-2023 period. Using quantitative analysis with dependent data obtained from the Indonesia Stock Exchange, the analysis shows that the company's DER was within a moderate range (35%-42%) throughout the study period. The results indicate a negative correlation between DER and stock prices; however, the effect is not significant when viewed partially. The decline in DER in 2023 reflects the company's efforts to strengthen its capital structure and reduce dependence on debt. These findings are expected to enhance investors' knowledge and support the company's operations in developing future financial and investment strategies.
 
 

This research aims to design and build a tool for detecting and repelling pests on kale plants using Passive Infrared (PIR) sensors and Internet of Things (IoT) based pesticide liquid which can be controlled via the Telegram application. This system works by detecting the movement of pests using a PIR sensor, which then activates the mechanism for automatically spraying pesticide liquid to repel pests. Users can monitor and control this tool in real-time via Telegram, providing flexibility in plant monitoring. Data from sensors is sent to the IoT platform and integrated with Telegram to provide remote notifications and control. Test results show that this tool can detect the presence of pests with high accuracy and is effective in repelling pests from the kale plant area. It is hoped that the implementation of this tool can help farmers maintain the quality and quantity of their kale harvest in a more efficient and environmentally friendly manner.

The presence of both parents plays a crucial role in the development of early childhood, especially in creating an environment that supports their optimal growth and development. Ideally, fathers and mothers work together in parenting with a balanced division of roles. However, in Indonesia, father involvement is often less than optimal because of the view that the father's main task is to earn a living. This study aims to improve the understanding and knowledge of the community, especially in Tanjunganom Village, about the importance of father involvement in child care. Through seminars and mentoring held by the KKN POSKO 5 UIN Walisongo Semarang team, fathers were given insight into the division of roles, monitoring strategies, and evaluation in child care. The results of this activity showed an increase in knowledge among fathers regarding their role in parenting, as well as their ability to balance time between work and child care. Children who are cared for by actively involved fathers show progress in social, emotional, cognitive, and affective development. In conclusion, father involvement in early childhood care is very important to support children's overall development. Fathers who are active in parenting have a stronger relationship with their children, which ultimately makes children more sensitive to their emotions and environment. Therefore, it is highly recommended for fathers to understand that child care is a shared responsibility between father and mother.

The Resik Lan Aman Village program is one of the programs launched by the Serang City Government since 2021 which aims to change people's behavior in order to create a clean and safe environment, but the community still does not really understand the purpose of this government program, so the Resik lan Aman Village competition, just a competition, this program does not foster understanding and awareness of the cleanliness and safety involved. The aim of this assistance is to provide an understanding of what a clean and healthy village environment looks like, the importance of safety and prevention. The results of this assistance show that not all residents of the Jakung Tengah neighborhood understand that the environment is clean and safe. Don't yet understand what facilities must be provided in a clean and safe village. However, after this assistance, residents' understanding is better and residents' awareness of environmental cleanliness and safety is better.

Knowledge and innovation management is a knowledge management is a way of managing knowledge so that it can be distributed to organizations and can be studied by organizations in order to achieve the goals of the organization in terms of creating a product process that can affect organizational performance. Management of human resources (HR) is important in achieving the goals of an organization or agency. The purpose of this theoretical analysis is to find out how knowledge and innovation management improves human resources in the health sector. The research method used is a theoretical analysis study. Theoretical analysis as analysis in order to ensure that the theories used as analytical tools to dissect the problems in research are scientifically correct. The core of this theoretical analysis is knowledge and innovation management in the health sector, namely in terms of human factors, organization and strategy. It can be concluded that Knowledge management in innovation has become something that is very decisive, therefore its acquisition and utilization needs to be managed properly in the context of improving organizational or agency performance. In addition, strong management is also needed so that this knowledge takes root in every individual in the organization, always improving resource skills that can be supported by infrastructure for disseminating information within organizations and agencies. For institutions in the health sector, it is urgently needed how to apply to employees and health workers related to increasing skills through knowledge management and innovation. Employees or health workers must be able to acquire knowledge, make knowledge into institutional assets, apply the knowledge acquired and protect this knowledge as an asset that must be maintained and developed in providing health services to patients and also the importance of improving human resources.

Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang terhadap return on equity (ROE) pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah. Penulis menggunakan metode penelitian dalam deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan. analisis data dijelaskan penggunaan hasil beberapa analisis sub-data yang linear mengenai perputaran piutang (rasio lancer) terhadap return on equity (ROE) (Y).
Hasil penelitian menunjukkan adanya hubungan yang positif antara perputaran piutang dan return on equity pada CV. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah sebesar 0,322, sehimgga apabila diimterpretasikan dalam skala nilai dapat dikategorikan rendah. Persamaan regresi yang diperoleh Y= 0,143 + 0,134X  yang menunjukkan pengaruh perputaran piutang terhadap return on equity pada cv. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah. Uji t menunjukkan bahwa hipotesis yang diajukan ditolak (tidak signifikan) kebenarannya, dimana t hitung 0,590>2,07387, yang berarti return on equity belum tentu bertanbah sebesar koefisien regresi/slop (0,319) apabila variable perputaran piutang ditambah dengan satu satuan. Sementara koefisien determinasi  diketahui bahwa perputaran piutang hanya berperan sebesar 10,4 % terhadap return on equity pada CV.parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah dan sisanya sebesar 89,6% dipengaruhi factor lain yang tidak dimasukkan dalam model.