Television remains in demand thanks to its broad reach, diverse programming, and creative, collaborative production teams, supported by digital transformation to maintain broadcast quality and interactivity. This study examines the communication strategies of production teams in broadcasting Ramadan news and breaking news of the Sidang Isbat (Islamic council meeting to determine the start of Ramadan), focusing on the challenges of airing religious and public-value content. The research uses a qualitative case study approach, with interviews, observation, and documentation as data collection techniques. Data was processed through condensation, presentation, and conclusion drawing. Research findings show that TVOne's communication strategy involves cross-division coordination, the development of religious-commercial content, multiplatform usage, and a deep understanding of the Ramadan audience’s characteristics to deliver accurate, relevant, peaceful, and professional information across various broadcast channels. TVOne's Sidang Isbat Breaking News emphasizes accuracy, neutrality, and intensive cross-team coordination, delivering information based on scientific and religious data, and is broadcast live with multiplatform support for broad reach. The Jelang Berbuka (Before Iftar) program combines religious and commercial content, managed by a religious team, structured with empathetic narratives, aired on TV and digital platforms, and developed through intensive coordination and audience evaluation. Conclusion: TVOne’s communication strategy emphasizes cross-division coordination, broadcast flexibility, team collaboration, digital evaluation, and the application of the 6C principles for the success of high public-value and religious programs.

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.



 


 
 

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.

Merokok merupakan salah satu kegiatan yang menyebabkan masalah kesehatan yang serius bagi masyarakat, karena dapat menyebabkan berbagai penyakit kronis dan ketergantungan. Selain itu, interaksi antara perokok dan non-perokok juga berisiko, karena paparan asap rokok dapat meningkatkan kemungkinan terjadinya penyakit pada individu yang tidak merokok. Untuk mengatasi permasalahan ini, maka perlu adanya pengontrol optimal yang efektif mampu menekan banyaknya perokok konvensional dan perokok elektrik. Metode lagrange digunakan untuk menyelesaikan permasalahan kontrol optimal. Edukasi terkait bahaya merokok diberikan kepada individu yang berpotensi merokok, agar mereka tidak menjadi perokok konvensional atau perokok elektrik. Kampanye difokuskan untuk meningkatkan kesadaran tentang manfaat berhenti merokok, dan ditujukan untuk perokok baik konvensional maupun elektrik. Hasil simulasi menunjukkan bahwa dengan melakukan kontrol melalui edukasi tentang bahaya merokok pasif dan kampanye berhenti merokok efektif dalam menurunkan jumlah perokok. Hal ini menunjukkan bahwa metode lagrange dapat menjadi pendekatan yang efektif dalam mengendalikan populasi perokok.

This research aims to analyze the influence of price and product quality on purchasing decisions with purchase intention as a mediation variable in UMKM of Kacang Kulit Cap AS in Blora Regency. The method used is quantitative with an associative approach and multiple linear regression analysis using SmartPLS software. The sample of this study consisted of 389 respondents who were selected using the simple random sampling technique. Research results show that price and product quality have a positive and significant effect on purchase intention, while product quality does not have a direct significant effect on purchasing decisions. Purchase intention is proven to play a role as a significant mediation variable between price and product quality with purchasing decisions. These findings show that competitive prices and good product quality can increase purchase intention and purchasing decisions, thus providing practical implications for UMKM to continue to improve their pricing strategies and product quality.

Graphic design has become a necessity in various areas of life, including branding and website design. Nowadays, graphic design has become an important part of various sectors of life, especially to support the economic and marketing sectors. Therefore, graphic design visual arts abilities and skills are very necessary. This is an opportunity to equip young people with graphic design skills. The results of a survey conducted by the service team showed that Medan city teenagers have a high interest in graphic design art. So real efforts need to be made to equip Medan city teenagers with graphic design skills. Therefore, in this community service activity, graphic design training and assistance was carried out using the Canva application to increase the creativity of Medan city teenagers. The method of implementing community service is in the form of lectures providing material directly by resource persons to partners.

<p>     Peningkatan pemahaman penanganan narapidana anak yang di lakukan di balai pemasyarakatan kelas II karangasem saat ini berbeda prosedur dalam pendampingannya khususnya asimilasi tidak bisa dilakukan ditempat pada masa pandemi COVID-19 mengambil langkah alternatif dilakukan dengan cara virtual daring dan virtual meeting sejenis komunikasi yang bisa dilakukan dengan menggunakan laptop melalui aplikasi zoom. Penanganan narapidana anak merupakan upaya dalam proses membangun lagi kepercayaan sosial setelah terjadi disintegrasi bagi narapidana anak sebagai pelanggar hukum sejalan dengan tujuan dari balai pemasyarakatan (BAPAS) kelas II Karangasem. Narapidana anak di BAPAS Kelas II Karangasem merupakan anak yang menjalani masa bimbingannya atas tuntutan dan putusan Pengadilan terhadap tindak pidana yang di lakukan anak ketika anak berhadapan dengan hukum (ABH) itu sendiri. Terdapat bentuk perhatian dalam proses bimbingan dalam BAPAS Kelas II Karangasem meluncurkan inovasi Wayan Jempolan dengan maksud memberikan kemudahan kepada klien Bapas untuk melaksanakan wajib lapor diri di tengah pandemi Covid-19 tidak harus datang jauh ke kantor Bapas, tetapi tim pelaksana kegiatan yang datang menerima wajib lapor dan melaksanakan bimbingan di daerah klien. Metode yang diterapkan dalam kegiatan ini adalah metode penyuluhan terhadap narapidana anak dalam perumusan materi yang di sampaikan. Luaran dalam kegiatan ini memberikan nilai positif terhadap peningkatan penanganan narapidana anak secara virtual daring dan virtual meeting yang tetap maksimal berjalan walaupun memiliki beberapa kendala di tengah pandemi COVID-19.</p>                 <strong>Kata Kunci: Narapidana Anak, BAPAS Kelas II Karangasem, Pandemi                COVID-19</strong>

Perkembangan Teknologi Informasi yang pesat menyebabkan munculnya berbagai model digital marketing, yang diharapkan memiliki dampak signifikan bagi perkembangan sebuah usaha. Penelitian ini bertujuan untuk mengamati sejauh mana pengaruh penerapan model digital marketing terhadap perkembangan peningkatan sebuah usaha. Studi kasus dilakukan pada bisnis kuliner Nyamm Ayam di Salatiga, yaitu sebuah bisnis yang melayani penjualan masakan ayam dengan berbagai kreasi dan menu pilihan dengan cita rasa nusantara. Penerapan digital marketing dalam penelitian ini dimulai dari tahap penentuan tujuan dan target audiens, pemilihan saluran digital dan perencanaan konten untuk meningkatkan brand awareness, pengembangan web dan Search Engine Optimization, penggunaan media sosial serta analisis dan pengukuran kinerja. Dari studi kasus yang dilakukan dapat disimpulkan bahwa penerapan digital marketing memiliki dampak yang positif bagi peningkatan usaha, khususnya pada bisnis kuliner Nyamm Ayam di Salatiga.

This study aims to examine the effect of perceptions of ease, security and confidentiality, as well as information technology readiness to the use of e-filing for taxpayers. This research data uses primary data by distributing questionnaires to individual taxpayers who are registered at KPP Pratama Pelayangan Jambi City. The sampling method for this research sample is purposive sampling with a sample of 100 taxpayers. The data analysis method used in this research is multiple regression analysis assisted by the IBM SPSS statistics 27 application.
The results of this study indicate that perceived ease of use does have a positive effect on the use of e-filing, security and confidentiality do not affect the use of e-filing, while information readiness has a positive effect on the use of e-filing. Simultaneously the independent variables, namely perceived convenience, security and confidentiality, as well as information technology readiness, have an effect on the use of e-filing.

Urea intensive application is considered to reduce soil quality, and food quality. The constraints of urea application in tropics are low effectivity due to intensive leaching and volatilization. In order to decrease the urea dose, cheap and renewable biofertilizer application is suggested. Coating urea with biofertilizer become an easy way to apply both biofertilizer. In the previous research, biofertilizer-coated urea (BCU) had been formulated by using Bacillus subtilis, B. megaterium, Azotobacter chroococcum and A. vinelandii. The objective of this research was to verify the effect of BCU on the growth and yield of lettuce (Lactuca sativa L.) cv. Romaine; and decrease of urea dose in a planting season. The field experiment was arranged in randomized block design with five treatments and five replications. Lettuces were treated with a dose and half dose of two BCU formulations. The results showed that BCU didn’t affect growth, P uptake and plant yield but half dose of BCU produced the same lettuce productivity with one dose of urea. Half dose of BCU resulted in the same shoot N uptake as one dose of urea but a dose of particular BCU formulation possibly decreased N uptake. The population of total Bacillus and Azotobacter in the rhizosphere was determined by dose and BCU formulation but they didn’t change abruptly after BCU application. The experiment suggested that application of urea coated by carrier-based biofertilizer was reliable to support lettuce cultivation and reduce the urea dose.