Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test.  According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.

Quality in learning greatly affects the level of student success in learning. In improving quality, of course, there must be application in learning, namely by developing functions and benefits in learning media in elementary schools. Media is a teaching tool that presents several messages and information about facts, concepts, procedures, and principles that are under the subject matter. This research uses qualitative methods with descriptive research types. The purpose of this study is to provide an overview and details of field data collected in developing the functions and benefits of the latest learning media at the elementary level. Data collection techniques using literature studies. This research was conducted through several stages, namely: 1) determining the research subject, 2) studying the research topic, 3) collecting research information, and 4) analyzing data. The results of the study are by conveying messages or information in the teaching-learning process which aims to develop learning motivation and attention to students' interest in lessons. As well as in learning media that contain subject matter used by educators in the learning process, and have two components that are very important for learning success, it can be decided that learning media exist in various types and forms, ranging from the easiest to the most sophisticated. Therefore, the choice of learning media must be tailored to learning objectives, student demographics, availability, technical quality, cost, flexibility, user capabilities, and available time. To improve a quality generation in the future, it is necessary to develop the functions and benefits of learning media in the teaching and learning process, especially in elementary schools.
 

Digitaslisasi pada zaman ini merupakan senjata paling utama dalam penyebarluasan informasi. Ketika masyarakat mengenal suatu hal erat kaitannya dengan icon sebagai identitas terhadap satu hal tersebut. Kita melihat Desa Panglungan mempunyai potensi wisata yang cukup baik untuk menjadi objek wisata yang akan disenangi masyarakat. Selain itu, kita juga menyayangkan atas pengelolaan yang kurang baik dalam aspek wisata. Adanya kegiatan pengabdian masyarakat ini bertujuan untuk membantu pengelolaan objek-objek wisata yang ada di desa Panglungan serta mendigitalisasi supaya dapat tersebar luas di banyak masyarakat dan mengetahui objek wisata apa saja yang ada di desa Panglungan, Kecamatan Wonosalam, Kabupaten Jombang, Jawa Timur. Namun, sebuah wisata yang baik adalah ketika elemen-elemen yang ada masyarakat saling terkait sehingga kita juga akan mengajak seluruh elemen masyarakat untuk saling berkaitan dalam rangka memajukan wisata yang dimiliki desa Panglungan.

Thalassemia is a genetic disease that is still a problem in Indonesia. Patients often face emotional problems and difficulties in social relationships. This condition can affect the management and treatment of thalassemia. Family gatherings play an important role in strengthening the support system for thalassemia patients and their families. The collective strength and determination gained from this family gathering helps thalassemia patients and their families face the challenges of this condition head-on, bringing a sense of hope and optimism for the future. Family gathering activities were carried out which were attended by more than 200 patients and their families. Overall, family gatherings focused on strengthening thalassemia families and patients provide an important platform for support, education, and empowerment. Family gatherings increase emotional support, belonging, remove stigma, and motivate to always be better.

Micro, small and medium enterprises (MSMEs) are one of the drivers of the economy and help Indonesia's national economic growth. It has a very important role for national and regional economic growth. However, there are still obstacles or problems faced by MSME players, in particular the limitations of preparing simple bookkeeping. This can make MSME players more creative and innovative. One thing MSME players can do is by carrying out simple accounting records. The aim of this service activity is that MSMEs can improve their understanding and accounting skills, improve the quality of financial records, make MSMEs independent and sustainable and increase access to capital. The method of this service is by providing education on simple accounting records. The service activities ran smoothly and the community was very enthusiastic about participating in the activities until the end. This activity can help improve Human Resources and contribute to local economic growth.

The examples non examples learning model is a learning model that uses examples of pictures, symbols shown by the teacher through cases or pictures that are relevant to basic competencies. the use of cooperative learning models of the Examples non Examples type in class II students of MI Al Ma'arif Pesucen is expected to improve speaking skills. This study uses Classroom Action Research (CAR), which consists of two cycles. The quantitative approach in this study is based on the use of data, variables, operationalities, hypotheses, statistically significant. The data source for this research is from the research subjects themselves, namely students, through observations of fellow teachers, reflections from researchers and from test results. The subjects of this study were 25 students of grade II MI Al Ma'arif Pesucen. The results showed that the cooperative learning model of the examples non examples type could improve the speaking skills of class II MI Al Ma'arif Pesucen students. This is evidenced by the courage indicator from 64.57% in pre-cycle increased to 72.57% in cycle II, the description according to the picture from 75.20% increased to 91.20% in cycle II and the use of language from 75.50% in pre-cycle increased to 88.00% in cycle II.

The aim of the research is to describe and explain Character Cultivation in Madrasah Ibtidaiyah Madinatunnajah Cilimus Kuningan Students. Qualitative research method through case studies. Data collection techniques: interviews, observation and documentation. Data processing techniques: reduction, data presentation and conclusion drawing. Data validity techniques: triangulation of sources and techniques. Research results: (1) religious character: prayer, women's program and tadarus. (2) honest character: not cheating. (3). Tolerance character: respecting differences. (4). Disciplined character: obeying the rules. (5). Hard working character: doing tasks. (6). Creative character: giving creative tasks. (7). Independent character: does not depend on other people. (8). Character that cares about the environment: cares about school. (9) democratic character: providing equal opportunities. (10). Social caring character: caring about others.

Power savings in wireless networks affect application quality Voice over Internet Protocol (VoIP). Power saving technique is used to measure the power used when the cellular terminal is used for VoIP. This study will explain about the effect of different techniques used to reduce power consumption at the wireless network layer on voice Quality of Service (QoS). This research will describe the jitter and delay of voice packets. The current standards for power saving techniques, at each network layer will be described, and the level of their effectiveness analyzed. In this study using WLAN to fully analyze the effect of power-saving techniques on the jitter and lag of voice packets sent. The test results are presented for description and analysis.

Taxation is the primary source of income for a state. The purpose of this research to know the model of creative economic assistance, identification of income share, tax training action. This research includes descriptive research using qualitative methods. To analyze the data of researchers using Miles and Huberman theory through data reduction, data presentation, draw conclusions. The result of the research shows that it is necessary to assist the business of the creative economy in the field of accounting and taxation in integrative model. There is a share of revenue earned. Action expansion of tax training, to improve taxpayer compliance. The model test is done by analysis on an aspect of recording, business bookkeeping, fulfillment of tax obligation. A quad helix action model is required for creative economic assistance.