The purpose of this study was to determine the effect of labor, domestic investment, and inflation on GRDP in Lampung Province in 1991 – 2020. Data analysis was carried out descriptively quantitatively using the (OLS) Multiple Linear Regression method. Secondary data were obtained from the Central Statistics Agency of Lampung Province. The results of this study indicate that labor has a positive and significant effect on GRDP in Lampung Province. Meanwhile, domestic investment has a positive but insignificant effect and inflation has a negative and insignificant effect on GRDP in Lampung Province.

The amount of load on the vehicle requires a balance current and voltage. To fullfill the requirement, vehicle use a energy stroage media called lead acid battery. Although the lead acid battery have a impaccable durability, the performance will be decrase as long as use, especially in term of power and durability. The downgrade performance from the battery make high cost replacement, meanwhile there is a change to fix the battery. One of the methode to fix is replace the cell and added H?SO? electrolyte concentrat variation. This research intend to examine repairment effectivity and electrolyte concentrat variation on power for used lead acid battery NS40 type. H?SO? electrolyte that used is 30%,40% and 45%  examine with 5 static dummy load 1 ? 100 W pararrel circuit. Each electrolyte examine 60 times to obtain performance and durability data. The results show that increasing the concentration of H?SO? has a significant effect to produce the voltage and current. At 30% concentrate, an average voltage is 9.8 V and the current is 30.125 A at 40% concentarte, the voltage is 10.18 V and the current is 32.731 A and at 45% concentrate, the voltage is 10.19 V and the current 33.375 A.

Stability testing is an important step in the development of pharmaceutical products. This testing must be conducted before the product is manufactured, whether on an industrial or non-industrial scale. Currently, liquid formulations are experiencing rapid development, one of which is suspension. Suspension itself is a liquid formulation that contains undissolved solid particles dispersed in the liquid phase. To assess the stability of suspension, various evaluations are performed such as organoleptic tests, sedimentation volume, redispersion, density, viscosity, particle size distribution, and pH measurement. Based on several studies, temperature is known to affect the stability of drugs, especially in suspension formulations. A study related to diclofenac suspension showed that at a temperature of 4°C, its stability reaches 96.3%, while at temperatures of 40°C and 60°C, there is a significant reduction in content, amounting to 89.58% and 85.17% respectively. Meanwhile, research on folic acid suspension revealed that the drug remains stable at temperatures of 4°C and 25°C, although on day 90 there was an increase in pH. Another study on cefuroxime axetil suspension showed that at a temperature of 20°C, its concentration was 87.68%, while at 5°C, it was higher at 92.35%. This research underscores the importance of considering temperature in the storage and formulation of pharmaceutical suspensions to maintain their effectiveness and stability.

The research that has been conducted titled "The Influence of Model Project Based Learning On Skills to Write Biography of Class X State High School Text" which is motivated that the low motivation and ability of students to write, especially in writing biographies. And the dominant method of lectures in the learning process. The method used is quantitative with a quae-experimental design in the form of pre-test and post-tests with a sample of 35 class X-1 and 35 students from class X-2. Data collection techniques with written tests, observations, documentation, and questionnaire. The results stated that (1) there is an increase in post-test results in the experiment class compared to the control class, (2) the average post-test value of experimental class students higher than the post-test student values, (3) The use of the media-based PjBL model has a positive impact on the biography text skills. Thus, the model Project Based Learning terbuktif is effective in improving the skills of biography text writing.

This The maintenance objectives of a C6240A-type lathe involve a number of crucial aspects, including gears, tool bits, toolposts, lower sled and upper sled. This study was to investigate effective maintenance strategies for each of these components, focusing on preventive and predictive maintenance. Gears: Regular lubrication is also necessary to ensure smooth gear movement and prevent excessive friction that could lead to failure. Chisel Bits: Monitoring the condition of the tool blade needs to be done regularly. Toolpost: The toolpost needs to be checked periodically to ensure availability and safety of the cutting tool. Bottom and Top Slings: Maintenance of the lower and upper slings involves checking for tension and wear. C6240A type lathe users can minimize the risk of failure, improve operational efficiency, and extend the life of the machine. The method used in this research is a qualitative method, by means of observation and interviews. The results of this study are that the gears can be more durable because lubrication is always given and not easily thirsty, the tool blade is not easily blunted because the workpiece is fed little by little, and frequent honing is done to keep it sharp. The locking toolpost is not easily damaged if you use a rubber hammer when locking, the bottom row makes a change of ashock so that it can do automatic turning. This maintenance can increase the life of the lathe for longer operation.

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

This research is motivated by the low interest and skills of class X students of SMKS PAB 5 Klambir Lima which is caused by less interesting teaching methods and minimal innovation of learning media utilized during teaching and learning activities in the classroom. This study aims to develop comic learning media on negotiation text material for class X students. The research methodology uses research and development with the ADDIE model consisting of five stages, namely analysis, design, development, implementation, and evaluation. The population in the study were class X students of SMKS PAB 5 Klambir Lima with a sample size of 28 students. Data collection was carried out through observation, interviews, questionnaires, and documentation, then analyzed using a Likert scale, mean, and the N-Gain formula to obtain valid and accurate results. The results of the study indicate that the comics developed were declared very feasible by media experts 96%, language experts 96%, and material experts 92%. The level of practicality of the comics also obtained very practical results with teacher responses of 4.7 and students 3.30. In addition, the results of the effectiveness of comics show an increase in students' writing skills, with an average N-Gain of 81.35% in the effective category. This study shows that comics can be an alternative teaching material that supports the learning process and learning outcomes experience significant development.

This study examines the role of perception in individual and organizational decision-making through a Systematic Literature Review (SLR) and content analysis approach. Perception is understood as an internal process that shapes understanding of objects, influencing preferences and decisions. Contextual factors such as culture, socio-economics, and technology also contribute to shaping perception. This study adopts a theoretical framework in which perception mediates the relationship between external attributes—such as price, quality, and brand image—and final decisions. By analyzing 993 scholarly articles from 2021 to 2025, this research maps perception models in consumer and organizational domains and identifies research gaps related to the integration of digital factors such as algorithms and AI. The validation process was conducted through triangulation between AI-generated prompts and human-based thematic analysis. The results highlight the need for perception models to adapt to digital dynamics and emphasize the importance of ethical integration in modern decision-making systems.
 

This study aims to analyze the influence of human resource competence,government internal control systems, and information technology utilization on the quality of financial reports, and to examine the role organizational commitement as a moderating variable in the Medan City Government. Reliable financial reporting quality is essential to ensure transparency and accountability in regional financial management. Therefore, understanding the factors influencing it is crucial. The research employs a quantitative approach using primary data collected through questionnaires distributed to employees involved in the preparation of financial reports in the Medan City Government. The study population consists of 63 Regional Work Units (SKPD) with a total of 210 respondents selected using purposive sampling, including heads of agencies,secretaries,teasurers, and financial administration official (PPK). Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software.The findings indicate that human resources competence, government internal control sysrems, and information technology utilization have a positive and significant effect on financial reporting quality. Additionally,organizational commitment significantly moderates the influence of these independent variables on financial reporting quality. These results highlight the importance of enchancing human resource competence, strengthening internal control systems, and optimizing information technology utilization, all supported by strong organizational commitment, to produce high-quality financial reports.

This study systematically reviews the influence of intellectual capital (IC) on firm value among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The mining industry, typically capital-intensive and asset-heavy, is undergoing transformation as intangible assets such as knowledge, innovation, and organizational capabilities become critical for sustaining competitive advantage. The central research problem concerns how and to what extent IC—measured through human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE)—affects firm value, particularly as reflected in Tobin's Q. This paper aims to synthesize findings from recent empirical studies to determine whether IC contributes significantly to market-based valuation in the mining sector. Using a systematic review approach, the study selects peer-reviewed literature applying quantitative methods, especially panel data regression models employing the VAIC™ framework. The results consistently indicate that IC positively impacts firm value, with HCE and CEE emerging as dominant drivers, while SCE shows varied effects. The findings support the Resource-Based View (RBV) theory, suggesting that IC components represent unique, valuable, and hard-to-imitate resources. The synthesis highlights that although mining firms are still adapting to intangible value drivers, those investing in human capital and capital efficiency enjoy higher valuations. The paper concludes that intellectual capital should be an integral part of strategic management in mining firms to sustain growth and investor confidence. Future research should include cross-sectoral and longitudinal analyses for broader generalizability.