One of the important factors in quality human resources in a company to be able to run the business process properly in accordance with the vision and mission that has been set by the company. CV. Lestari Indojaya is one of the companies engaged in procurement and education which was founded in 2000. In order to encourage the creation of increasing performance productivity, CV. Lestari Indojaya carries out the selection of the best employees. Decision support systems can help decision makers to get recommendations for the best employees using the SAW (Simple Additive Weighting) method. In this study, the data used came from internal data and external data. There are several criteria needed to help decision makers choose the best employees, namely discipline, quality of work, cooperation and behavior. Based on all the criteria and alternatives in this study, Darwansyah was the best employee at CV. Lestari Indojaya with a total preference value of 2.875. The SAW method is an effective and practical method in calculating the best employee recommendations at CV. Lestari Indojaya so that decision makers can consider these recommendations according to the specified priorities.

Since the era of COVID-19 until now, maintaining personal hygiene has become a shared obligation globally. In Indonesia, soap is an essential item for both personal hygiene and environmental hygiene. Due to the great public interest in soap, especially facial soap, there are now more choices for businesses to make soap for the local market. Empowering the surrounding community, especially the PKK women's organization, to make facial soap can be done independently or in groups because the method of manufacture is quite simple. The general public's knowledge of the components and methods of making facial soap is still very minimal. This community service activity aims to teach PKK women’s how to make face soap and give them insight into home-based business options. PKK women in Cikageman Village, Setu, Bekasi Regency became a group of activity partners. This activity is expected to be able to improve people's welfare, especially in the economic sector, as well as increase knowledge and independence in entrepreneurship. This community service activity uses a strategy that includes partner coordination, counseling, assistance in making face soap, evaluation, and follow-up. The end result of this community service activity is in the form of facial soap products that have been packaged and distributed to local residents, as well as partner groups who already have skills in producing face soap independently.

The Jingling Button Type Cooperative Learning Model is a learning model whose main objective is to achieve equal learning opportunities for each student so that students become more active in the learning process. This research aims to determine the effect of the rattling button type cooperative learning model on student learning outcomes in thermochemical material at SMA Negeri 2 Tenggarong Seberang. The research population was all students of class XI MIPA SMA Negeri 2 Tenggarong Seberang. Sampling used a cluster random sampling technique, so that the research samples were obtained, namely class XI MIPA 2 students and class XI MIPA 3 students. Student learning outcomes were obtained from posttest scores and daily tests. The data analysis techniques used are normality test, homogeneity test and t test. The results of the analysis of the data obtained show that the average learning outcome score for experimental class students is 82.65, which is higher than the average learning outcome score for control class students, which is 72.62. Based on the results of the data analysis that has been carried out, it can be concluded that the application of the rattling button type cooperative learning model has a better influence on student learning outcomes at SMA Negeri 2 Tenggarong Seberang on Thermochemistry material.

Quipper School E-Learning is a learning media with an E-Learning system based on open source which is a link between students and teachers in the division of tasks online. Learning using the E-Learning Quipper School media can be done anywhere, providing teaching materials according to the curriculum, students can see the value of learning otcomes directly, students and teachers can discuss through this media so that students become more active. The purpose of this study was to determine the effect of using Quipper School e-learning media on the learning outcomes of class X High School of ITCI Penajam Paser Utara on the nomenclature of chemical compounds. The type of research used is quasi-experimental research with a Post Test Only Control Group Design. The population in this study were all class X students of High School of ITCI Penajam Paser Utara for the 2023/2024 academic year. Class XI-2 as an experimental class that uses Quipper School e-learning media and Class XI-1 as a control class that does not use Quipper School e-learning media. Data collection uses tests in the form of post-tests and daily tests as well as non-tests, namely student response questionnaires, observation sheets of teacher and student activities. The results of data analysis show that the value of learning outcomes in the experimental class is 86, higher than the control class which is 81, so it can be concluded that the use of Quipper School e-learning has an effect on students' cognitive learning outcomes in thermochemical material.

Penelitian ini dilakukan untuk menguji pengaruh ukuran perusahaan, struktur modal dan struktur aset terhadap nilai perusahaan melalui profitabilitas sebagai variabel intervening. Tujuan dari penelitian ini adalah untuk mengukur dan menganalisis pengaruh ukuran perusahaan, struktur modal dan struktur aset terhadap nilai perusahaan melalui profitabilitas sebagai variabel intervening pada perusahaan-perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020.
Populasi dalam penelitian ini sejumlah 58 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria : (1) Perusahaan manufaktur sektor consumer goods terdaftar di Bursa Efek Indonesia secara berturut-turut selama periode penelitian yaitu dari tahun 2018 sampai dengan 2020, (2) Perusahaan memperoleh laba secara kontiniu selama periode penelitian yaitu dari tahun 2018 sampai dengan 2020, dan (3) Data laporan keuangan yang diperlukan untuk penelitian tersedia berturut-turut selama periode penelitian yaitu dari tahun 2018 sampai dengan 2020. Dari kriteria ini diperoleh sebanyak 33 perusahaan Teknik analisis menggunakan SPSS (Statistical Package for Sosial Science) versi 26.
Hasil penelitian menunjukkan hubungan ukuran perusahaan, struktur modal dan struktur aset tidak berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan, struktur modal dan struktur aset juga tidak berpengaruh terhadap profitabilitas. Penelitian ini juga menunjukkan profitabilitas berpengaruh terhadap nilai perusahaan.

This study aims to analyze the influence of financial literacy and lifestyle on the financial management behavior of accounting students at the University of 17 August 1945 Surabaya. The research uses a qualitative approach, collecting data through open-ended questionnaires distributed to five students. The results show that financial literacy plays a significant role in helping students manage their finances, such as prioritizing academic needs and saving. However, a consumptive lifestyle influenced by social media can pose challenges in financial management, especially when students are more influenced by trends than the financial knowledge they possess. This study concludes that the development of financial literacy programs among students is necessary to promote healthy financial habits and achieve better financial well-being.
 

This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.

The purpose of this study is to determine the influence of the effectiveness, efficiency, and transparency of the allocation of the Village Revenue and Expenditure Budget on the Performance of the Village Government in Polanharjo District. The methodology used in this study is a quantitative data analysis method and the test is carried out with a multiple regression model. The population used in this study is 131 village apparatus in Polanharjo District. In this study, a sample of 61 respondents was obtained. With a significance value of 0.001 less than ? = 0.05, this shows that the effectiveness variable has a significant effect on the performance of the Village Government. The significance value of 0.000 is less than ? = 0.05, which shows that the efficiency variable has a significant effect on the performance of the Village Government. With a significance of 0.001 smaller than ? = 0.05, this shows that the transparency variable has a significant effect on Village Government Performance. Based on the results of the Fcal data test of 74.442 is greater than the Ftable of 2.76 with a significance of 0.000 less than the significance value of     ? = 0.05, so it can be concluded that simultaneously or together the variables of effectiveness, efficiency, and transparency are factors that affect the variables of Village Government Performance.

Di era digital saat ini, akses terhadap informasi semakin mudah dan luas, memungkinkan peserta didik mengakses berbagai sumber, baik yang edukatif maupun yang negatif. Pendidikan menghadapi tantangan besar untuk tetap relevan dengan kemajuan zaman, sambil mempertahankan nilai-nilai agama Islam. Oleh karena itu, peran guru Pendidikan Agama Islam (PAI) sangat penting dalam membimbing siswa agar dapat meminimalisir dampak negatif dari era digital. Pendidikan merupakan aspek vital dalam perkembangan manusia, mempengaruhi pembentukan karakter dan intelektual anak. Berdasarkan UU Sisdiknas No. 20 Tahun 2003, pendidikan harus mengembangkan potensi spiritual, pengendalian diri, dan kecerdasan moral siswa. Guru PAI harus mampu memanfaatkan teknologi untuk mendesain pembelajaran yang kreatif dan interaktif, serta mengawasi penggunaan teknologi oleh siswa. Meskipun teknologi digital menawarkan banyak manfaat, seperti peningkatan efektivitas dan efisiensi, juga menimbulkan tantangan dalam bentuk akses terhadap konten negatif. Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk menggambarkan strategi guru PAI dalam menanamkan nilai-nilai Islam di era digital. Temuan penelitian menunjukkan bahwa integrasi teknologi dalam pembelajaran agama Islam dapat meningkatkan motivasi dan akses informasi siswa, tetapi memerlukan pengawasan ketat untuk mencegah pengaruh konten negatif. Guru harus terus meningkatkan kompetensi digital mereka dan bekerja sama dengan orang tua untuk menciptakan lingkungan belajar yang mendukung perkembangan karakter dan moral siswa

Desa Sukaresmi, located in the Cikarang Selatan sub-district of Bekasi Regency, West Java, has experienced rapid population growth in tandem with industrial development in its vicinity Although this increase has brought positive economic impacts, environmental issues, particularly waste management, pose significant challenges The lack of innovation in managing organic and non-organic waste has led to environmental pollution and the loss of green spaces The Real Work Lecture Program (KKN) in Desa Sukaresmi proposes a solution by transforming waste into green elements through the revitalization of the village park Organic waste will be processed into compost to enrich the soil, while non-organic waste will be recycled into park decorations. This program aims to enhance collective awareness among residents about the importance of waste management and environmental preservation, making Desa Sukaresmi a pioneer in sustainable waste management practices that can be emulated by other villages The method used in this service is direct observation in Desa Sukaresmi The results obtained from this service include the revitalization of a beautiful village park in front of the Desa Sukaresmi office, with a satisfaction rating of 90% from the community of Desa Sukaresmi.