The purpose of this study is to review the extent to which the current ratio (CR) and debt-to-equity ratio (DER) have an influence on return on assets (ROA), as well as the effect of both simultaneously on ROA. This study applies a quantitative research design, by collecting secondary data from documentation and literature studies. The purposive sampling method was used to select the research sample. The research findings show that the multiple linear regression coefficient value is Y = 0.004 + 0.003 X1 + 0.066 X2 where the linear regression coefficient of current ratio is 0.003 and the regression coefficient of debt to equity ratio is 0.066 and each increase in financial ratios (CR and DER) by 1% will increase ROA by 0.003% and 0.066%, assuming other variables remain constant. 72.8% or 0.728 is the coefficient of determination. This implies that the independent variables can explain 72.8% of the variation in the value of the dependent variable, with other factors influencing the remaining 27.2%. The debt ratio has a substantially favourable impact on return on assets, while the current ratio partially has no impact.

This research aims to determine the influence of internal control and employee performance on the effectiveness of accounting information systems. This research uses data obtained from the results of questionnaires distributed to KCU employees. This type of research is quantitative research in associative form, the data sources used are primary and secondary data sources. This research shows that simultaneously internal control variables and employee performance variables jointly influence the effectiveness of the accounting information system. Internal control influences the effectiveness of the accounting information system, and employee performance does not influence the effectiveness of the accounting information system. 39.8 percent of the accounting information system effectiveness variable is explained by the internal control and employee performance variables in this research, the remaining 60.2 percent is explained by other variables that are not in this research.

This study aims to obtain an answer in research on the implementation of government ethics in improving the performance of government apparatus in Pangandaran Regency. This study uses a qualitative method with a case study approach intended to obtain phenomena in the field so as to produce descriptive data in the form of written words. Techniques in collecting data in this study is to use technical observation, interviews and documentation. The results of this study indicate that the Implementation of Government Ethics in Improving the Performance of the Pangandaran District Government Apparatus is still not effective in its implementation. This is based on the measurement theory put forward by Edward III (in Agustino, 2014: 149-153) stating that, there are four factors or variables that greatly determine the successful implementation of a policy, namely: (1) Communication, (2) Resources, (3 ) Disposition, (4) Bureaucratic Structure. Solving problems that must be done to continue to run indicators of bureaucratic structure at the Regional Secretariat of Pangandaran Regency, while continuing to carry out their duties and functions as they should, because the bureaucratic structure can work, and later there will be an increase in performance carried out by all employees in the Secretariat Pangandaran Regency area.

This research was conducted on employees at the Environmental Agency, Lubuk Sikarah District, Solok City. The purpose of this research was to find out how much influence Employee Work Efficiency and Standard Operating Procedures have on the Quality of Public Services. In this study, the population is 65 employees. With this type of quantitative research and sampling techniques using total sampling method. Data collection technique used is to use a questionnaire / questionnaire. Based on multiple linear regression analysis, of the Employee Work Efficiency variable and Standard Operating Procedures affect the Quality of Public Services Y = 21.179 + 0.367X1 + 0.336X2+ e. From the t test conducted, it was found that the Employee Work Efficiency variable had a significant effect on Service Quality with t count 2.711 > t table 1.999 and a significant level value of 0.009 <α 0.05, then H0 was rejected and H1 was accepted. It is known that the Standard Operating Procedure variable on Service Quality has tcount 2.084 > ttable 1.999 and sig 0.041 <0.05. Then Ha is accepted and H0 is rejected. From the F test it is known that fcount is 5.518 > ftable 3.15 and has a significance (0.006 <0.05). Then Ha is accepted and H0 is rejected. From the Determination Test, the R square value is 0.389 or 38.9%. This indicates that the contribution of the Employee Work Efficiency and Standard Operating Procedures variable is 38.9%. While the remaining 61.1% is influenced by other variables.

Stunting is still a national health problem. In the case of stunting in Kaliburu Village, there were 19 children identified as stunting symptoms. Lack of mother's knowledge about fulfilling good nutrition is one of the factors causing stunting. Health promotion with counseling methods is considered effective in increasing public knowledge. This activity was carried out at one of the Posyandu cadres in Kaliburu Village on October 5, 2022, with a total of 19 participants consisting of parents of children identified as stunting. The method used in this health promotion activity is in the form of counseling, discussion, and question and answer. The use of counseling methods has proven to be effective in areas with limited learning media, so that participants can increase their knowledge about the causes, effects, and ways to prevent stunting and correct wrong perceptions about stunting.

Tujuan dari penelitian ini adalah untuk mengetahui hasil atau respon para siswa setelah menggunakan media pembelajaran matematika berbasis multimedia interaktif dengan menggunakan software atau perangkat lunak. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Metode pengumpulan data yang digunakan adalah wawancara dengan para siswa di SMP IT Jabal Noor Medan. Temuan atau hasil penelitian ini menunjukkan bahwa sebelum menggunakan pembelajaran multimedia interaktif pemahaman siswa terhadap materi matematika masih terbilang kurang atau lemah, dikarenakan para guru menjelaskan konsep atau materi pembelajaran dengan menggunakan metode pengajaran konvensional atau monoton. Namun setelah menggunakan multimedia interaktif pemahaman siswa terhadap pelajaran matematika menjadi meningkat. Jadi dengan memanfaatkan software dalam multimedia interaktif untuk pembelajaran matematika, dapat memberikan kemudahan bagi para guru atau pengajar dalam memberikan materi pembelajaran kepada para siswa. Sehingga dengan begitu dapat mempermudah siswa dalam memahami materi yang diajarkan, karena sistem pembelajaran dilakukan dengan memanfaatkan berbagai media yang sudah tersedia di komputer. Hal ini akan meningkatkan minat siswa terhadap mata pelajaran matematika dan meningkatkan motivasi mereka untuk mempelajarinya. Berdasarkan hal tersebut dapat disimpulkan bahwa setelah penggunaan multimedia interaktif yang memanfaatkan software di dalam pembelajaran matematika tersebut, motivasi belajar atau semangat belajar siswa serta kemampuan mereka dalam belajar matematika dapat meningkat dengan baik.           

This study aims to update our knowledge of learning literature about the factors that influence poverty and its relation to smart city development. The data collection technique uses a secondary data approach with sources from BPS Barito Timur. This research focuses on how the independent variables affect the dependent variable either partially (single) or simultaneously (together) in the context of smart city development using Excel and the Eviews application 12. The results obtained based on this research simultaneously have a relevant or influential impact on economic growth, population, unemployment, and HDI and how these factors relate to innovative city development. In addition, the positive economic growth achieved individually affects poverty. The unemployment rate and the HDI negatively impact the poverty threshold, which can be addressed through intelligent city development initiatives.

accomplishments of rabies vaccination is still not optimal yet. Meanwhile, the current situation is faced in an environment that apparently still has a low level of awareness and other environmental challenges, which is the opening of traffic lanes for RTA that becomes the risks or potential for entry of disease. Furthermore, the intensity of close relation with cats that almost every house keeps and the habit of hunting moro dogs that are routinely carried out. To solve the problem above, with a strategic management approach, Dinas Peternakan dan Perikanan Kabupaten Ciamis makes some changes and improvements in the organization. Implementation of the strategy is related to the development strategy of strengthening the function of animal health services which is expected to raise the awareness of animal-owning society to be willing to vaccinate their pets with their own will which shall indirectly protect themselves from rabies transmission. The implementation of the strategies related to the activities carried out by Dinas Perternakan dan Perikanan in the efforts to objectify the program of Pengendalian Rabies menuju Indonesai Bebas Rabies 2030 or to maintain Ciamis Zero Rabies. The output of this study is the accomplishment of rabies vaccination rate increases in line with the increased public awareness. This study uses the J. David Hunger and Thomas L. Wheelen’s theory (1996:9) which are 4 basic elements of the strategic management process and by classifying the strategies according to Kotten's theory (1991) explains several strategies and their implementation in the effort of increasing the accomplishment of rabies vaccination rate, so based on the results of the interview, observation and data processing indicates that there has been an increase in the accomplishment of rabies vaccination rate.

Balaroa Pewunu Village is one of the villages located in West Dolo Sub-district, Sigi Regency, Central Sulawesi Province. The new village separated itself from the main village of Pewunu in 2012, the establishment of the village was stipulated on November 20, 2012 through Sigi Regency Regional Regulation Number 41 of 2012 concerning the Expansion of Balaroa Pewunu Village. As a village that has not been established for too long, it certainly needs to implement good service quality. The quality of service in Balaroa Pewunu Village is the focus of community service activities. However, the Balaroa Pewunu Village government in terms of administrative services still needs to be improved. This article was prepared to find out about the implementation of improving the quality of service of the Balaroa Pewunu Village Government. The implementation method used is a descriptive qualitative method. Data collection techniques are observation, interviews and documentation. The results achieved from the implementation of community service activities are that the Balaroa Pewunu Village Government has begun to implement related to Improving Service Quality, and since the transition to the new government period. Improvement after improvement, development after development and services that have been implemented have begun to appear, even now Balaroa Pewunu Village has become a model village for neighboring villages.

Lahirnya ekonomi baru dipengaruhi oleh pesatnya perkembangan terknologi informasi dan komunikasi, hal ini ditandai dengan fenomena bisnis berbasis internet atau e-commerce. Perkembangan teknologi juga diikuti dengan perkembangan cara menyampaikan informasi dalam berkomunikasi sehingga aktivitas menjadi lebih cepat dengan menggunakan internet dengan aplikasi sosial media. Penelitian ini bertujuan untuk mengetahu pengaruh nilai transaksi e-commerce terhadap pertumbuhan ekonomi Indonesia selama tahun 2017-2021. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diambil dari Badan Pusat Statistik, dan Bank Indonesia. Hasil penelitian menunjukan e- commerce berpengaruh terhadap pertumbuhan ekonomi di Indonesia tahun 2017-2021.