Latar Belakang: Merokok merupakan kebiasaan yang berdampa buruk terhadap kesehatan gigi dan mulut, salah stunya adalah terbentuknya stain (noda) pada gigi. Pewarnaan ini, terutama pada gigi anterior tidak hanya mengganggu estetika tetapi, juga dapat memengaruhi kondisi psikologis individu, seperti rasa percaya diri dan citra diri. Penilitian ini bertujuan untuk mengetahui dampak psikologi stain bagi perokok pada orang dewasa di RT 37, RW 10 Kelurahan Liliba, Kota Kupang. Metode: penilitian yang di gunakan adalah deskriptip. Sempel berjumlah 41 orang laki-laki berusia 18-23 tahun yang merupakan perokok aktif. Pengumpulan data di lakukan melalui pemeriksaan stain menggunakan indeks loebene dan pengisian kuesiones dampak psikologis. Hasil: Penilitian menunjukan bahwa sebagian besar responden memiliki tingkat stain sedang (73,18%) dan mayoritas responden (83,36) tidak mengalami dampak psikologis yang signifikan hal ini menunjukan bahwa meskipun terdapat perubahan warna pada gigi akibat merokok, sebagian besar individu belum merasa terganggu secara psikologis, Kemungkinan karna kurang kesadaran atau kepedulian terhadap estetika gigi dan kurangnya pengetahuan mengenai dampak stain. Kesimpulan: Bahwa kebanyakan perokok mengalami stain sedang namun tetap memiliki kondisi psikologis yang baik. Penelitian ini diharapkan dapat meningkatkan kesadaran tentang pentingnya menjaga kebersihan gigi serta memahami dampak merokok terhadap kesehatan mental dan fisik.

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana pengambilan keputusan berperan dalam meningkatkan efektivitas sistem pengendalian manajemen (SPM) di dalam organisasi. Dengan pendekatan kualitatif deskriptif dan metode studi pustaka, penelitian ini mengeksplorasi berbagai literatur akademik dan temuan empiris terkini guna memahami hubungan antara keputusan manajerial, struktur pengendalian, serta tantangan-tantangan strategis yang dihadapi organisasi. Hasil kajian menunjukkan bahwa pengambilan keputusan yang berbasis data, partisipatif, dan responsif terhadap konteks lingkungan organisasi, mampu meningkatkan keakuratan, kecepatan, dan relevansi keputusan yang diambil. Hal ini berimplikasi pada efektivitas pelaksanaan strategi dan pencapaian tujuan organisasi. Sistem pengendalian yang fleksibel dan terintegrasi dengan teknologi informasi terbukti mendukung proses pengambilan keputusan secara lebih adaptif, terutama dalam menghadapi dinamika lingkungan bisnis yang kompleks dan berubah cepat. Dengan demikian, penguatan sinergi antara pengambilan keputusan dan sistem pengendalian manajemen menjadi faktor kunci dalam menciptakan organisasi yang tangguh dan berorientasi pada keberlanjutan.

Tujuan dari pelnellitian ini adalah untuk melngelvaluasi pelnggunaan Standar Akuntansi Keluangan ELntitas Mikro, Kelcil, dan Melnelngah (SAK ELMKM) dalam pelmbuatan laporan nelraca CV. Narelsa Jaya Trans. Meltodel pelngumpulan data yang digunakan adalah studi kasus kualitatif dan dilakukan mellalui wawancara delngan manajelmeln pelrusahaan, mellihat dokumeln keluangan selcara langsung, dan melmbaca litelratur telntang SAK ELMKM selbagai standar. Melnurut hasil pelnellitian, Cv. Narelsa Jaya Trans bellum melngimplelmelntasikan SAK ELMKM dalam pelnyusunan Laporan Nelraca. Pelnellitian ini melnelmpatkan fokus pada analisis elntitas jasa angkut lokal, yang bellum banyak ditelliti dalam kontelks pellaksanaan SAK ELMKM. Pelnellitian ini melmbelrikan pelmahaman baru telntang tantangan yang dihadapi olelh pellaku usaha kelcil melnelngah di industri ini dalam melnelrapkan akuntansi standar. Dalam dunia pelndidikan, studi kasus nyata selpelrti ini harus dimasukkan kel dalam kurikulum akuntansi untuk melningkatkan pelmahaman siswa telntang standar akuntansi yang belrlaku di Indonelsia. Diharapkan bahwa pelnellitian ini akan melnjadi rujukan awal untuk pelnellitian yang akan datang telntang selbelrapa elfelktif SAK ELMKM ditelrapkan dalam belrbagai jelnis usaha.

This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management

This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.

Competency testing (ujikom) is a crucial evaluation method in vocational education and training, assessing the extent to which students master knowledge and skills in a particular field. This Community Service Program (PkM) is dedicated to transferring knowledge and expertise from information technology lecturers and students to students of the Computer and Network Engineering (TKJ) program at SMK Ar-Rahman Bekasi. The implementation is carried out through a Softskill Competency Test (Ujikom) activity, specifically designed to strengthen students' non-technical abilities, which are highly demanded by the industry. The competencies tested include understanding operating systems and their installation, mastering computer software and hardware along with assembly, and a deep understanding of computer networks and their installation processes. Through the integration of enhanced soft skills with these technical competencies, it is expected that students will not only possess relevant expertise but also high mental readiness and adaptability, enabling them to effectively implement their knowledge in the workplace and daily life. This will significantly increase their competitiveness in the industry, ensuring that SMK Ar-Rahman Bekasi graduates are ready to face global challenges.

This study aims to explore how organizational communication, organizational culture, and leadership style influence organizational commitment within student organizations at Universitas Pelita Bangsa. A total of 75 active student organization members participated as respondents, selected using a purposive sampling technique. Data were analyzed using the Partial Least Squares (PLS) approach with SmartPLS 3.0 software. The findings reveal that both organizational communication and culture significantly impact the level of commitment among student organization members. However, leadership style was found to have no significant effect on organizational commitment. These results highlight the crucial role of communication and culture in fostering strong organizational commitment, which contributes to the overall success of student organizations

This study aims to identify the challenges faced by teachers in designing Program Pembelajaran Individual (PPI) for children with special needs in Pekanbaru City. PPI is a learning approach that is specifically designed to suit the unique needs, potential and characteristics of each learner, especially in the context of inclusive education which prioritizes equal access for all children. This research uses a descriptive qualitative method with data collection techniques through in-depth interviews and direct observation of teachers in several special schools (SLB). The results showed that teachers face various challenges, such as the number of children with disabilities exceeding the ideal class capacity, the diversity of student characteristics, limited human resources and infrastructure, lack of active parental involvement, and the gap between pedagogic theory and practice in the field. Despite this, teachers continue to do their best by developing creative, flexible and collaborative learning strategies. This study recommends the need for more concrete support from schools, government and families for the successful implementation of IEP in inclusive education.
 

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.