The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel  didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi  negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.

The study investigates the efficacy of implementing the Regional Financial Management Information System (SIMKD) in Semarang Regency. Utilizing a qualitative methodology, findings reveal suboptimal effectiveness in SIMKD implementation. Factors influencing this include human resource competency, information technology infrastructure availability, leadership engagement, and organizational culture. Proposed strategies to enhance SIMKD effectiveness encompass developing human resources, fortifying IT infrastructure, fostering leadership commitment, and nurturing a performance-driven organizational ethos. This research contributes theoretically and practically toward optimizing SIMKD utilization for more efficient, transparent, accountable, and effective regional financial administration.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ??use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

Permasalahan yang dihadapi oleh mitra pengabdian remaja masjid antara lain: banyak remaja masjid tidak memahami perangkat lunak grafis atau prinsip desain grafis, dan desain acara masjid harus sesuai dengan nilai-nilai dan kebutuhan komunitas. Remaja masjid mungkin memerlukan waktu untuk memahami dan menerapkan elemen desain yang tepat, serta mengatur waktu mereka antara kegiatan masjid, sekolah, dan aktivitas lain. Kegiatan pengabdian ini dilaksanakan di masjid remaja di Kecamatan Gajah Mungkur, khususnya di masjid MTA Gajah Mungkur. Para remaja menerima pelatihan langsung dan mendapatkan pendampingan langsung secara bertahap.  Dalam waktu satu hari, kegiatan ini diikuti oleh sepuluh remaja dari masjid MTA Gajahmungkur, dan dipandu oleh lima pemateri atau dosen dari Universitas Sains dan Teknologi Komputer dan Stikes Telogorejo. Ada berbagai metode pembelajaran, seperti ceramah, praktik, dan tanya jawab, untuk melakukan kegiatan ini. Setelah kegiatan pengabdian masyarakat di MTA Kecamatan Gajahmungkur, yang terdiri dari ceramah dan pelatihan di bidang pelatihan bagi para peserta (remaja masjid), dapat disimpulkan bahwa para peserta mengikuti pelatihan keterampilan komputer grafis. Mereka memperhatikan materi pelatihan seperti desain grafis untuk pemberdayaan komunitas dan desain grafis untuk mendukung produktivitas.

Information technology has developed and provided progress such as the increasing use of computers and the internet in the world, especially in the world of education. Through computers and the internet, all information can be disseminated and can be used as learning materials for students. The development of information technology and the internet, not all information is disseminated positively. Some information is disseminated negatively such as fake news (hoaxes), radicalism, and hate speech. There needs to be skills in using the development of information technology. Digital literacy trains users not only to be proficient in using information technology but also to have the ability to think critically, creatively, and innovatively to produce digital competence. SMA At Thohiriyyah is one of the high schools in Semarang that focuses on understanding and improving the abilities of its students in digital literacy. Insight is needed for SMA At Thohiriyyah students in understanding the importance of digital literacy. Animation video training is one way to increase student creativity in digital literacy in creating learning videos. With this training, it is hoped that students can develop learning videos that can be used on social media such as YouTube

Pelatihan penggunaan Mendeley dan MS. Word untuk otomatisasi penulisan karya ilmiah diadakan untuk meningkatkan efisiensi dan akurasi dalam penulisan referensi dan format dokumen ilmiah. Pelatihan ini melibatkan 137 peserta menggunakan media zoom yang terdiri dari guru dan dosen dari Perkumpulan Profesi Multimedia dan Teknologi Informasi. Mendeley merupakan alat manajemen referensi yang membantu dalam pengorganisasian dan penyusunan kutipan secara otomatis, sementara MS. Word menyediakan fitur otomatisasi format yang mempermudah penulisan karya ilmiah sesuai dengan standar akademik. Studi yang relevan menunjukkan bahwa pelatihan semacam ini dapat meningkatkan keterampilan teknis dan produktivitas peserta dalam penulisan ilmiah. Hasil kegiatan pelatihan para peserta guru dan dosen mampu menghasilkan karya ilmiah yang lebih terstruktur dan berkualitas tinggi dalam waktu yang lebih singkat. Dengan demikian, pelatihan ini menjadi langkah penting dalam mendukung profesionalisme dan kualitas publikasi ilmiah di kalangan guru dan dosen.

Information technology has developed and provided progress such as the increasing use of computers and the internet in the world, especially in the world of education. Through computers and the internet, all information can be disseminated and can be used as learning materials for students. The development of information technology and the internet, not all information is disseminated positively. Some information is disseminated negatively such as fake news (hoaxes), radicalism, and hate speech. There needs to be skills in using the development of information technology. Digital literacy trains users not only to be proficient in using information technology but also to have the ability to think critically, creatively, and innovatively to produce digital competence. SMA At Thohiriyyah is one of the high schools in Semarang that focuses on understanding and improving the abilities of its students in digital literacy. Insight is needed for SMA At Thohiriyyah students in understanding the importance of digital literacy. Animation video training is one way to increase student creativity in digital literacy in creating learning videos. With this training, it is hoped that students can develop learning videos that can be used on social media such as YouTube