Internet media with its offers, choice of various sites and freedom of access is like a double-edged sword, on the one hand it can have a positive impact and on the other hand it can have a negative impact. To avoid crime in cyberspace, we always emphasize the basic principles that must be known when using the internet. Basic principles in the real world also apply in the virtual world. Healthy and safe use of the internet needs to be instilled from an early age through learning healthy internet ethics. This needs to be conveyed to avoid bad habits in the real world being carried over into the virtual world and causing negative effects in the real world. This service activity carried out by lecturers from Indonesian partner universities carries the theme "Healthy and Responsible Use of the Internet in Marketing Way Tebing Cepa Tourism (WTC) Kalianda, South Lampung Regency" where the aim of this activity is to provide knowledge to Way Tebing Cepa tourism managers in using the internet both in promotions and otherwise in order to avoid unhealthy and irresponsible internet use.

Teachers today are not only required to be competent in learning activities, but teachers are also required to be skilled at writing scientific papers. From the competence in writing scientific papers, teacher competence in learning activities will automatically increase, because writing is part of literacy. Writing scientific papers requires continuous practice and also requires good reading competence. Teachers who have reading competence will have writing competence. Ironically, many teachers do not have writing competence, because teachers' reading ability is low. That is why this Community Service activity is carried out. The target of Community Service is the teacher at SMKN 1 Sepulu Bangkalan. Community service is carried out in three stages, namely socialization, training and mentoring. From these three stages, teachers as participants can write scientific papers using good and correct Indonesian.

This research investigates the application of accounting financial statements in micro-enterprises, specifically focusing on home-based rempeyek businesses in Desa Laden, Pamekasan. Employing qualitative descriptive methods and interviews, the study explores the obstacles and advantages of implementing accounting systems in UMKM. The findings reveal a lack of awareness among business owners regarding financial statements, resulting in underutilization of financial reports for business administration. There is a call for governmental initiatives to provide training and guidance aimed at enhancing UMKM development in Pamekasan.
 

Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG Rating, and ESG Ranking, on financial performance.
Method: We employ 6,386 firm-year observations from Taiwanese non-financial listed companies to test the hypotheses. We investigate the relationship between ESG reporting quality and the financial performance of operating and market indicators at the firm level. We analyze ESG reporting components using the same pattern and perform two kinds of robustness checks, include Covid-19 period check and industry effect testing.
Result: Empirical evidence demonstrates a positive effect on ESG reporting toward Tobin's Q and is robust in some testing, suggesting that ESG information has valuation implications.  In addition, ESG Rating provides the greatest contribution to operating performance and market performance as measured using Tobin's Q.
Novelty: This study provides current empirical evidence on the relationship between ESG reporting quality and firm-level financial performance, going beyond conventional metrics such as Tobin's Q to incorporate a wider range of variables. This work explores various measures of ESG reporting, including ESG Score, ESG Rating, and ESG Ranking. Beyond a single metric, this comprehensive analysis of ESG reporting has numerous implications for firm performance.

Secondary metabolites are compounds produced by plants, microorganisms and animals through the process of biosynthesis or derivatives from primary metabolites. The maceration method is a simple way to separate bioactive compounds from plant material. Guava leaves contain secondary metabolite compounds which have medicinal effects such as antibacterial, antioxidant and anti-inflammatory. This simplicia leaf is soaked in 96% ethanol (using the maceration method) for 24 hours and concentrated using a rotary evaporator. Alkaloid, flavonoid and saponin tests show that guava leaves contain these three compounds. These compounds have potential for development in the pharmaceutical field.

Ethics is a field of philosophy that discusses the moral principles that govern humanbehavior, while politics deals with decision-making and the management of power in society. In Islam, political ethics is a concept that regulates human relationships in the political world.Islamic political ethics consists of a collection of moral values and principles that should guide everyone involved in political activities, both as citizens and leaders. Islamic political ethics has a strong relevance in the context of politics and governance. The moral values in Islam can serve as guidelines for leaders and citizens in building a better society. Despite the challenges faced, ongoing efforts to implement Islamic political ethics are considered essential in building an ideal and ethical government. It is important to build a just, prosperous, and moral society through the application of Islamic political ethics, which includes principles such as justice,equality, democracy, deliberation, freedom, and respect for the rights of others. In addition, this journal reviews the methods Ali Shari'ati used to make his assertions about the importance of Islam as a basic political ethic. A just, moral, and prosperous government can be achieved through the application of Islamic political ethics. Political ethics is not a convoluted system, but rather a number of noble values that are in line with the principles of Islam.

Peer to peer lending or online loans are online money lending services commonly known as financial technology, which currently generally take the form of applications. Online loans really help people who need fast and easy funds for both consumptive and productive purposes. This service is increasingly mushrooming in Indonesia due to interest from the community itself, resulting in the emergence of illegal online loan apllications which have a detrimental impact on consumers. The normative juridical method used in this research is conducting a literature study on secondary data. The research results show legal protection and the level of effectiveness of supervision for consumers who are harmed by illegal online loan applications.
 

The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.

This study aims to explore the application of GeoGebra software in improving students' mathematical communication skills. GeoGebra, as a visualization and interactive tool, is considered to be able to help students understand mathematical concepts more deeply and effectively. This literature study collects and analyzes various studies that have been conducted on the use of GeoGebra at various levels of education, from elementary school to college. The results of the study show that the use of GeoGebra can improve students' mathematical communication skills, both in written and oral form. Students who use GeoGebra tend to have an easier time describing and explaining mathematical concepts, as well as being more actively involved in discussions and problem-solving. In addition, GeoGebra also helps to increase students' motivation to learn and provide a more enjoyable and meaningful learning experience. The conclusion of this study shows that GeoGebra is an effective tool to be used in mathematics learning to improve students' mathematical communication skills.

Management accounting plays a key role in improving the financial performance of retail companies in Indonesia. By using accurate and relevant financial data, management accounting helps management make effective strategic decisions. In the context of retail companies, management accounting helps in optimizing operational costs, planning budgets, and measuring organizational performance. In this research, we will explore the role of management accounting in improving the financial performance of retail companies in Indonesia.