Asynchronous Transfer Mode (ATM) is a network technology designed to support high-speed data transfer by utilizing small fixed-size data packets called cells. This study aims to analyze the implementation and performance of ATM in the context of the Canva application, a web-based graphic design platform. The study includes a theoretical review of ATM's working principles, advantages, and limitations, as well as the network performance analysis methods used.In this research, we examine how ATM can optimize data transmission in the Canva application, considering the importance of network speed and efficiency in ensuring an optimal user experience. The analysis results show that ATM can provide the high transfer speeds and stability required by the Canva application, especially in managing complex and large-sized graphic data.The conclusion of this study confirms that the implementation of ATM technology in web-based applications like Canva can significantly enhance network performance. This study also offers important insights for further development in integrating advanced network technologies for internet-based applications to support increasing data demands.

Analysis of environmental impacts and environmental law are one unit so that humans, when carrying out development, do not damage the territory or environment where creatures live side by side. The aim of this research is to determine the role of environmental impact analysis and environmental law in environmental management in Indonesia. The method used in this writing, namely the normative juridical method, is research aimed at finding and formulating legal arguments through analysis of the subject matter by conducting research based on literature and analyzing primary legal materials and secondary materials which is carried out by studying statutory regulations and literature. others in the form of books, journals, research results related to problems, namely the Role of Environmental Impact Analysis and Environmental Law in Damaging Environmental Management in Indonesia. Preventive environmental law enforcement aims to prevent environmental damage and/or pollution. Regulations regarding environmental protection and enforcement are contained in Law Number 32 of 2009.

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.

The implementation of the No Smoking Area is important in the campus environment because the campus is one of the places that should implement the No Smoking Area. In addition, the campus is a place of learning, where people in it are not only people who smoke, but there are also many passive smokers. Student smoking behavior that is carried out every day inside and outside the lecture hall causes the prevalence of cigarette smoke in the campus environment. With several reasons, there are many male students who smoke. This study aims to determine the implementation of the KTR policy by academics within the scope of the Faculty of Sport and Health Sciences, Makassar State University. This research uses a qualitative study design with data collection methods in this study, namely interviews and participatory observation. The results of this study, namely the implementation of academics regarding communication, resources, bureaucratic structure, and disposition towards KTR policies in the FIKK UNM environment become an obstacle to the enforcement of policy compliance. The conclusion of the results of interviews with observations of research variables in the campus environment is not in line in its implementation. It is recommended to the Faculty of Sport and Health Sciences UNM to increase compliance with KTR policies in the campus environment by increasing communication variables, disposition, resources and bureaucratic structures so that it will reduce the prevalence of smoking rates in the campus environment.

ABSTRACT
The growth of the both traditional and fast-food culinary sector has been rapid and to maintain consumer satisfaction, it is a crucial factor for determining the progress of culinary business growth. Therefore, the objective of the study is to examine the influence of prices, promotions, and quality of service on consumer satisfaction at McDonald's Restaurant Semarang. The data was collected through the completion of questionnaires and it was analysed by using the double linear regression. The research findings indicate that the factors of price, promotion, and quality of service affect significant impact on consumer satisfaction at McDonald's Restaurant Semarang. Through the partial test, it revealed that consumer satisfaction is significantly impacted by both promotion and quality of the service, while the price has no significant influence on customer satisfaction.
 
ABSTRAK
Perkembangan industri kuliner terjadi dengan sangat pesat dan tidak terbatas pada makanan tradisional, namun juga restoran cepat saji. Kepuasan konsumen menjadi indikator penting dalam menentukan arah pengembangan bisnis kuliner. Tujuan riset ini ialah guna menganalisis dampak harga, promosi, dan kualitas pelayanan akan kepuasan konsumen restoran McDonald’s Semarang. Data diperoleh dari pengisian kuisioner dan dianalisis menggunakan regresi linear berganda. Keluaran penelitian mengunjukkan bahwa harga, promosi, dan kualitas pelayanan mempunyai dampak signifikan secara simultan akan kepuasan konsumen restoran McDonald’s Semarang. Uji Parsial (Uji t) mendapati bahwa promosi dan kualitas pelayanan mempunyai dampak signifikan akan kepuasan konsumen sementara harga tidak mempunyai dampak signifikan akan kepuasan konsumen.
 

This research aims to analyze the impact of Environmental, Social, and Governance (ESG) integration on the risk-return profile of the investment portfolio of PT Unilever Indonesia Tbk. The research employs a quantitative method with a case study approach, utilizing historical data from the period 2017-2021. The data is analyzed to identify the relationship between ESG scores and portfolio returns, as well as portfolio risk. Regression analysis and t-test are employed to test the research hypotheses.
The findings reveal a positive and significant relationship between ESG integration and the investment portfolio's return of PT Unilever Indonesia Tbk. The regression coefficient of 0.154 indicates that each one-point increase in the ESG score will result in an average increase of 0.154% in the investment portfolio return.

Women’s Empowerment is one of the programs created by the Family Welfare Empowerment Organization (PKK) especially in the city of Semarang, with the aim of exploring and developing the potential of women in order to help them have the insight and ability to improve the welfare of their families. The method used in this research is a qualitative description method using qualitative information or data which is described descriptively with the aim of exploring a phenomenon or social reality. The variables in this research are the role of Family Welfare Empowerment Organizations (PKK) and Women’s Empowerment Program. While the results of this reseach are the role of Family Welfare Empowerment Organizations (PKK) in helping women especially in the Sukorejo sub-district, Gunungpati sub-district, Semarang city, in exploring and developing their potential.

Membuktikan dampak Leverage, Pertumbuhan Perusahaan, Return On Asset, dan Free Cash Flow terhadap Kebijakan Dividen merupakan tujuan analisis ini diteliti. Sampel dari penelitian ini memakai entitas bisnis sektor financials di Bursa Efek Indonesia (BEI) periode 2019-2022 yang mencakup seluruh kriteria. Metode yang dipakai ialah metode purposive sampling. Metode pengujian data memakai analisis regresi linier multipel. Dari reaksi uji data yang dilakukan, memperlihatkan bahwa pertumbuhan perusahaan dan ROA memiliki dampak yang signifikan terhadap kebijakan dividen. Akan tetapi leverage serta  free cash flow tidak memiliki dampak yang signifikan terhadap kebijakan dividen
Kata Kunci: kebijakan dividen, leverage, pertumbuhan perusahaan, return on asset, free cash flow.

The aim of this research is to determine the influence of the variables growth opportunity, leverage, managerial ownership and profitability on earnings management. The population used in this research were industrial sector manufacturing companies listed on the Indonesia Stock Exchange and the research observation period was 2018 to 2022. The sample selection used was a purposive sampling method which was adapted to the objectives of the research problem. The number of samples used in the research was 18 from 56 companies. The data analysis method used in this research is multiple linear regression analysis using the SPSS version 26 program tool. The research results show that the growth opportunity and profitability variables have a significant influence on earnings management. Meanwhile, the leverage and managerial ownership variables have no effect on earnings management.

The objective of this research was to understand and analyze the determination of the Cost of Goods Sold (COGS) by CV. Sinar Abadi Kendari; the calculation of profit obtained by the company; and the impact of the COGS on profit enhancement at CV. Sinar Abadi Kendari. This study falls under the category of descriptive quantitative research and utilized both primary and secondary data, including initial inventory data, purchasing data, final inventory data, sales data, and profit data for the period of January to December 2021 obtained from the company CV. Sinar Abadi Kendari, which is the subject of this research. The analytical tools used were quantitative descriptive analysis and correlation analysis using SPSS software.
 
The results of the research, through quantitative descriptive analysis, indicated that the COGS determined by CV. Sinar Abadi Kendari effectively increased the company's profit. Furthermore, the correlation analysis revealed a significant influence of the COGS on profit, with a negative correlation direction. Thus, it was concluded that the COGS has a significant impact on profit.
 
This study aims to examine the processes involved in determining the Cost of Goods Sold (COGS), computing profits, and the effect of COGS on profit enhancement at CV. Sinar Abadi Kendari. Adopting a descriptive quantitative approach, the study analyzes primary and secondary data ranging from initial and final inventory, purchases, sales, to company profits over the year 2021. Quantitative descriptive and correlation analyses were performed with the aid of SPSS software. Findings from the descriptive analysis confirm that COGS determination at CV. Sinar Abadi Kendari contributes to profit growth. Correlation analysis demonstrates a significant and negative relationship between COGS and profit, affirming the substantial effect of COGS on profit. The study concludes that COGS plays a crucial role in influencing profit margins and proposes that effective management of COGS is essential for enhancing company profitability.