This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

This research aims to analyze the influence of the application of good governance, accounting controls, and reporting systems on the performance accountability of village government agencies in the management of village funds throughout the Tanon Sub-district. This type of research is quantitative with a survey approach and data collection techniques through questionnaires. The population in this study comprises all village officials in the Tanon District of Sragen Regency, with a sample size of 80 respondents taken using the saturated sampling method. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, and classical assumption tests. For hypothesis testing, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests were used. The results of the study indicate that the implementation of good governance has a positive impact on the accountability of village government performance. Accounting control does not positively impact the accountability of government performance. Reporting systems do not positively impact the accountability of village government performance.

Education is an important aspect in human resource development in Indonesia. One indicator to measure the quality of education is the National Examination (UN) score. However, parents or students often have difficulty choosing the best school in DKI Jakarta Province because of the many choices available. This research aims to apply the K-Means algorithm to group high school schools in DKI Jakarta Province based on National Examination scores. By using the clustering method, it is hoped that groups of schools with the best achievements can be found, making it easier to select schools based on these criteria. In this research, the data used are high school National Examination scores in DKI Jakarta obtained from the Ministry of Education and Culture. The results of this research show that the K-Means algorithm can be effectively used to group schools based on National Examination scores, thereby providing a clearer picture for the public in determining quality schools.

This article reviews the importance of optimizing literacy and numeracy at elementary school level through the application of multisensory methods. Numeracy literacy is a very important aspect of basic skills for students, not only for academic success, but also for developing life skills in the digital and globalization era. This library research research method is often used in theoretical research, literature studies, or research that does not require collecting primary data through experiments or direct observation. Multisensory methods, which integrate various sensory channels such as visual, auditory and kinesthetic, have proven effective in supporting students to understand material more deeply and have fun. This approach can increase students' motivation and involvement in the learning process, as well as help them remember numeracy and literacy concepts better. This research shows that using a multisensory method approach, numeracy literacy learning in elementary schools can be more interesting and effective, providing a positive impact on students' cognitive development and problem solving abilities.

This research aims to determine the influence of financial literacy on property investment decisions, the influence of financial behaviour on property investment decisions, and the influence of income on property investment decisions. This research uses descriptive and quantitative research methods. The population in this study was 154 commercial housing investors recorded on the Sikumbang platform. And the sample obtained by calculating the Slovin formula was 61 respondents. The data obtained was collected by distributing questionnaires to respondents. The data analysis used is a validity test, reliability test, classical assumption test, descriptive analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The result of this research show that financial literacy and income variables have a positive and significant influence on property investment decisions, and financial behaviour variable do not have a positive and significant influence on property investment decisions among the people of Gondangrejo District.

This study aims to conduct a test of the effect of good corporate governance mechanisms on the financial performance of banking companies. Financial performance is calculated using ROA. On the other hand, corporate governance mechanisms are calculated using the following variables: size of the board of commissioners, size of the board of directors, and size of the audit committee. The sample used in this study includes 84 banking companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. Sampling was carried out using the purposive sampling method. In this study, the analysis used is the multiple linear analysis technique. These findings show that the size of the board of commissioners does not affect the company's financial performance. Meanwhile, the board of directors and audit committee have an effect on the financial performance of banking companies.

The study titled "The Complex Interplay of Segmental and Suprasegmental Features in English Phonology: An Advanced Study" delves into the intricate relationships between the segmental (phonemes) and suprasegmental (prosody) elements of English phonology. Utilizing a multifaceted methodological approach, including acoustic analysis, perception experiments, corpus studies, and computer simulations, the research reveals how stress, intonation, and rhythm systematically influence the acoustic properties of vowels and consonants. Acoustic data analysis indicates that stressed syllables have higher pitch, greater intensity, and distinct formant frequencies, enhancing their perceptual salience. Perception experiments demonstrate that listeners heavily rely on prosodic cues to interpret meaning and resolve ambiguities in speech. Corpus studies highlight significant regional and contextual variations in the use of suprasegmental features, underscoring the phonological diversity within English dialects. Computer simulations using autosegmental-metrical models provide a theoretical framework that supports the hierarchical nature of phonological representations, where suprasegmental features modulate segmental structures. Interviews with native speakers and experts emphasize the practical importance of integrating segmental and suprasegmental analyses for comprehensive linguistic understanding and effective communication.

The problem in this research is that there is still a lack of nutritional intake such as milk provided by LPKA Class II Batam, this is due to a lack of budget. The aim of this research is to find out how children's food is implemented in fulfilling children's nutrition and providing milk to children at LPKA Class II Batam. The type of research approach used is empirical juridical, where research uses legal aspects (observation with reality in the field). Based on the results of this research, it can be concluded that the implementation of providing milk for assisted children is still not going well, namely that assisted children are only given milk according to their needs and these children do not even receive milk regularly. This is because the budget given to LPKA Class II Batam is inadequate to provide milk to the children assisted regularly and comprehensively. To comply with the Minister of Law and Human Rights Regulation, the LPKA Class II Batam has provided food to children in accordance with Minister of Law and Human Rights Regulation Number 40 of 2017 concerning Guidelines for Food Administration. For Prisoners, Children and Prisoners. Assisted children are given food 3 times a day and the food provided contains good nutrition

Perhitungan proyeksi kapasitas gardu induk merupakan faktor yang sangat penting dalam perencanaan dan pengoperasian suatu sistem tenaga listrik. Tujuan penghitungan proyeksi dalam perencanaan kapasitas gardu induk adalah agar kebutuhan listrik dan pasokan listrik dapat seimbang. Khususnya di Gardu Induk 150 kV Bandar Sribhawono Lampung Timur. Metode Regresi Linier Berganda telah dirumuskan untuk menyelesaikan kasus ini. Gardu Induk Bandar Sribhawono Lampung Timur memiliki dua buah transformator berkapasitas 60 MVA. Proyeksi perencanaan 8 tahun ke depan akan mempertimbangkan apakah transformator pada gardu induk masih mampu melayani beban atau mengalami kelebihan beban. Hasil perhitungan selama 8 tahun ke depan menunjukkan bahwa transformator di gardu induk masih mampu melayani beban. Hasilnya transformator pertama tahun 2030 dengan pembebanan 79% masih mampu menangani beban 8 tahun kedepan. Kemudian hasil transformator kedua pada tahun 2030 dengan pembebanan 80% masih dianggap mampu menangani beban 8 tahun ke depan.