The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).
 

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

Tujuan penelitian ini adalah menganalisis kendala penerapan kurikulum mandiri di MTs Miftahush Shibyan dan mengidentifikasi alternatif solusi  untuk mengatasinya. Penelitian ini menggunakan pendekatan deskriptif kualitatif  dengan menggunakan metode wawancara, observasi, dan dokumentasi. Temuan tersebut mengungkapkan tiga hambatan utama: terbatasnya pemahaman guru terhadap kurikulum mandiri, kurangnya kesempatan belajar yang tepat, dan rendahnya motivasi siswa untuk belajar mandiri. Solusi yang diusulkan mencakup pelatihan intensif bagi guru, perbaikan infrastruktur sekolah, dukungan khusus bagi siswa, serta penilaian dan pemantauan berkelanjutan. Penelitian ini diharapkan dapat menjadi referensi untuk mengoptimalkan kurikulum mandiri di lembaga pendidikan lainnya.

Agriculture plays a crucial role in Indonesia's economy and food security, with subsidized fertilizers being a vital component in supporting productivity and the quality of harvests. The subsidized fertilizer policy, as regulated in Minister of Agriculture Regulation No. 01 of 2024, aims to ensure the targeted distribution of fertilizers. However, issues related to distribution and the misuse of subsidized fertilizers remain significant challenges. This study aims to evaluate the implementation of the subsidized fertilizer distribution policy in Jombang Regency based on Minister of Agriculture Regulation No. 01 of 2024. Using a qualitative descriptive approach, the research gathered data through interviews with informants, observations, and documentation at the Agriculture Office of Jombang Regency. The findings show that although the e-RDKK system has improved farmers' access to subsidized fertilizers, administrative barriers and distribution delays remain major issues. Uneven distribution coverage and the misallocation of fertilizers in several areas reduce the policy's effectiveness. Improvements in distribution management and stricter supervision are necessary to ensure the sustainability of the agricultural sector and food security in Jombang Regency. The distribution of subsidized fertilizers in Jombang Regency needs to be improved through more intensive education for farmers and simplification of administrative procedures.

This research examines the impact of utilizing Quizizz and learning facilities on the academic performance of students majoring in Office Administration Education at the State University of Jakarta. The study uses a quantitative approach with a descriptive method. The population consists of all students in the Faculty of Economics at the State University of Jakarta. A purposive sampling technique was used to select a sample of 40 students from the Office Administration Education Study Program, class of 2022, at the State University of Jakarta. Data was gathered through a questionnaire utilizing a 4-point Likert scale and analyzed using descriptive statistical techniques, validity tests, reliability tests, and hypothesis testing. The results of the study indicate that the use of Quizizz and learning facilities have a positive and significant effect on student learning outcomes.

This research aims to evaluate strategies for increasing beef cattle productivity through optimizing concentrate feed based on local ingredients in Perbaungan, Serdang Bedagai Regency. Surveys and interviews were conducted to collect data regarding feeding patterns, costs and production efficiency. The research results show that concentrate feed, although more expensive than forage, provides higher efficiency in supporting daily weight gain in beef cattle. Local ingredients such as rice bran, palm oil cake and tofu dregs have great potential for use in concentrate formulations, thereby reducing costs and increasing the sustainability of livestock businesses. Optimal strategies include providing concentrate as needed, combining with forage, and managing feed stock. This optimization has been proven to be able to increase beef cattle. productivity and support national meat self-sufficiency efforts

This study aims to analyze the effect of feed supplements on the health and growth of beef cattle. The method used is a literature review, examining various relevant sources related to livestock feed and supplements. The results show that the addition of protein in feed increases the average daily gain (ADG) of cattle by 1.0-1.2 kg/day compared to cattle without supplements (0.7 kg/day). Feed supplements also proved to improve feed conversion efficiency by up to 20-25% and reduce feed costs when combined with local feed. Additionally, the provision of minerals and vitamins such as vitamin E and selenium contributes to improving cattle immunity and reproductive health. The implementation of good livestock health management, including routine administration of vitamins and deworming, is key to enhancing the productivity and health of beef cattle.

This study investigated the effect of genetic quality of local North Sumatra cattle on fattening efficiency. PCR and RFLP-based genetic analyses and fattening efficiency measurements through average daily growth (ADG) and feed conversion (FCR) were used. local cattle from Deli Serdang, Langkat, and Simalungun were used. The study showed that feed management involving the use of concentrate and high-quality forage can improve cattle fattening efficiency, and the IGF-1 gene plays a significant role in cattle growth. A strong correlation between fattening efficiency and genetic quality (r = 0.85) indicates the importance of genetic selection to improve productive local cattle. Based on these findings, it is recommended to implement molecular marker-based genetic selection programmes and improve feed management by diversifying local feed sources. In addition, it is necessary to improve farmer training on more efficient husbandry methods. This research provides policy suggestions that can be implemented to support the curiosity of the livestock industry in North Sumatra and improve the efficiency of local cattle production.

Childbirth is often perceived as frightening and causing extreme pain. Some mothers also feel traumatized by their first childbirth process because of various difficulties and pain during childbirth so that they are reluctant to plan to have children again. Labor pain is caused by uterine contractions and dilation of the cervix and lower uterine segment. Survey data from PMB Restu Bunda in 2024 on 5 mothers who gave birth, it was found that overall respondents experienced pain, as many as 3 people with a pain scale of 7 (severe pain) and as many as 2 people with a pain scale of 6 (moderate pain). One non-pharmacological therapy that can reduce the intensity of pain is back massage using Virgin Coconut Oil (VCO). The research objective was to determine the effect of back massage with Virgin Coconut Oil (VCO) on the intensity of active labor pain in the first stage of labor at the IMP Restu Bunda Gunung Terang Sub-District of West Tulang Bawang Regency. The quantitative research type is a pre-experimental design, one group pre-test - post-test design. The population in this study were all mothers who were going to give birth, as many as 22 mothers, with a sample of 18 people taken by accidental sampling. The study was conducted at the IMP Restu Bunda of Gunung Terang Sub-District West Tulang Bawang Regency. Data collection used observation sheets. Data analysis was carried out using univariate and bivariate tests (Wilcoxon test). The study results showed that the average labor pain before being given a back massage with virgin coconut oil (VCO) was 7.0 and after being given a back massage with virgin coconut oil (VCO) was 5.2. There was an influence of back massage with virgin coconut oil (VCO) on the intensity of active labor pain in the first stage at the IMP Restu Bunda of Gunung Terang Sub-District of West Tulang Bawang Regency with a p-value = 0.001 (p-value <? = 0.05). Suggestions for health workers can recommend back massage with virgin coconut oil (VCO) can be used as complementary therapy for mothers in the first stage of labor.

This research aims to explore the optimization of land clearing techniques in supporting agricultural sustainability in Dahana Tabaloho Village, Gunungsitoli District, North Sumatra. This research involved students of the University of Nias Agrotechnology Study Program who applied land clearing techniques which included weed removal, soil loosening, drainage and bed making. The methods used in this study were direct observation, interviews, and measurement of soil parameters before and after the application of the techniques. The results showed that the combination of traditional and modern techniques in land management can improve tillage efficiency and environmental sustainability. The use of cultivators for soil loosening is proven to speed up the process, but still requires organic fertilizer to maintain the quality of the soil structure. Good drainage is effective in managing excess water and ensuring water availability during the dry season. In addition, making beds with proper direction supports optimal plant growth. The 15% increase in organic matter content and the stability of soil pH to remain neutral are indicators of the success of the applied techniques. Overall, this study provides evidence that proper land management can support sustainable agricultural productivity in the tropics.