In Indonesia, Malaysia, Australia, China, and Hong Kong, corporate social responsibility (CSR) is an essential component of corporate strategy. In many countries, its effect on corporate value is a crucial concern. This study aims to summarize the impact of corporate social responsibility on corporate value. Using five international journals and the meta-analysis approach, CSR has been demonstrated to influence business value.

This community service activity (PKM) was carried out with a partner, the manager of Siengkong TapiOK, which is one of the MSME actors in the city of Bogor. The problem faced by partners is apart from worrying about eroding profits when paying taxes, there is also limited knowledge in making tax payments online using the OnlinePajak application. This community service activity aims to increase the knowledge and skills of Siengkong TapiOK managers in paying taxes online. Implementation of PKM activities consists of three stages, namely the preparation, implementation and evaluation stages. Recapitulation analysis shows that the material presented is in accordance with partner needs. The statistical results of the paired sample t-test show that this training has proven to have a positive and significant impact on increasing the knowledge and skills of Siengkong TapiOK managers

The Umayyad dynasty which rule from 661 AD from 750 AD,stands as a pivotal period in early islamic history leaving a diverse and influential cultural legacy that persists into the modern era .This research aims to explore how to the cultural heritage of the umayyads remains relevant of the context modern world,particularly in the fields of art and  architecture.The Umayyad dynasty is renowned for estabilishing a strong empire that encompassed vast territories from the Middle East to Andalusia in Spain.Calliph Abdul Malik ibn Marwan , a prominent figure of the time,introduced the Umayyad Dinar as the official currency and initiated the monumental project Dome of The Rock in Jerusalem,which continues to be one of the most significant symbols of Islamic architecture.Umayyad architeture reflects a blend of Roman, Persian , and newly introduced islamic elements.Their distinctive of domes, calligraphy,and intricate mosaics has deeply inspired modern artists and architect. This study explores how the cultural values from the past continue to inspire and shape contemporary works.By considering the global impact  of Umayyad heritage, we can understand how continuity and evolution in human history occur through the development of art,architecture and values systems.Through this analysis, we highlight the importance of understanding how cultural values from the past can reinterpreted in different contexts to support the evolution of an inclusive and sustainable cultural future.

Lembaga yang sudah ada sejak dahulu, bahkan sebelum kemerdekaan adalah pondok pesantren. Di Pondok Pesantren Darunnajah 02 Cipining sendiri menerapkan sistem Organisasi Santri Darunnajah Cipining (OSDC), dalam penerapannya peneliti menemukan masalah yang terjadi dalam  kedisiplinan santri, seperti banyaknya santri yang telat jama’ah shalat fardu, banyaknya pelanggaran bahasa, dan melanggar tata tertib bagian keamanan. Penelitian ini akan dilaksanakan di Pondok Pesantren Darunnajah 2 cipining yang akan membahas tentang manajemen kepengurusan (OSDC) dalam meningkatkan kedisiplinan santri. Instrumen penelitian ini adalah peneliti dapat terlibat langsung dengan Pondok Pesantren Darunnajah 2 Cipining dalam proses pengumpulan data dan sumber informasi yang sesuai dengan fokus penelitian manajemen kepengurusan Organisasi Santri Darunnajah Cipining (OSDC) dalam meningkatkan kedisiplinan santri di Pondok Pesantren Darunnajah Cipining 2 Bogor. Dalam penerapannya OSDC dibagi menjadi beberapa bagian atau divisi dengan perencanaan mengawas kedisiplinan santri dalam kegiatan sehari-hari. dalam pengorganisasian Kepengurusan OSDC dibagi menjadi beberapa divisi yaitu Divisi Keamanan, Divisi Ibadah, Divisi Pengajaran, dan Divis Bahasa, dan Divisi-divisi tersebut bekerja sama untuk mendisiplinkan santri selama 24 jam, dan dalam pengontrolannya setiap divisi terjun langsung kelapangan untuk mengontrol keseharian santri. Mereka telah diberiakan wewenang oleh pimpinan pesantren dan di bawah naungan Departemen Pengasuhan Santri langsung untuk menjalankan amanah ini. Adapun faktor penghambatnya diantaranya kurangnya tanggung jawab pengurus OSDC dan kesadaran santri.

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.

Alkaline water is known to have health benefits due to its higher pH than ordinary water. In this study, the production of alkaline water from rainwater using electrolysis method was optimized, with variations in voltage and time to evaluate its effect on pH and Total Dissolved Solids (TDS). The experiment involved three voltage levels (12 Volt, 24 Volt, and 36 Volt) and three time intervals (10 minutes, 20 minutes, and 30 minutes). The results showed that increasing the voltage and electrolysis time contributed significantly to the increase in water pH, which reached the highest value at 36 Volt for 30 minutes. However, increasing the voltage and time also increased the TDS value linearly, which can affect the water quality if it exceeds a certain limit. This study concludes that the optimal voltage for producing alkaline water with suitable pH and TDS is 24 Volt with an electrolysis time of 20 minutes. Thus, this method offers an efficient and simple solution to produce alkaline water from rainwater, which could potentially benefit public health in areas with limited access to high-quality drinking water.

Chromium ions is notably a hazardous heavy metal due to its toxic and carcinogenic nature, particularly in its hexavalent form, Cr(VI). One of the major Cr(VI) pollution source is from electroplating industry effluent, which may contain high concentrations that pose a risk of contamination of aquatic and soil ecosystems if not treated carefully. One of the alternative method known to be able to treat Cr(VI) wastewater is by using microbial fuel cell (MFC). This research focused on on the removal of Cr(VI) from synthetic electroplating wastewater using a 4L dual-chamber MFC under fed-batch condition, as well as investigating the impact of mixed liquor suspended solids (MLSS) and chemical oxygen demand (COD) concentrations to its performance. Observed parameters include the efficiency of Cr(VI) removal and power density. Septage sludge and acetate were both used as biomass and substrate source respectively. Based on this research, it can be concluded that the highest Cr(VI) removal efficiency and power density were achieved using specific MLSS and COD concentration that resulting in F/M ratio of 0,459 to 0,489 gCOD/gMLSS. From initial Cr(VI) concentration of 50 mg/L, the highest removal was obtained by MFC running with initial MLSS and COD concentrations of 3.500 and 1.500 mg/L respectively, achieving 62,17% over 312 hours. This setup also produced the highest power density of 48,22 mW/m².

The validity of voting results depends on various factors, one of which is the completeness and validity of the ballot paper, which is one of the important elements in elections that voters use to mark their choices. Based on the circular letter of the Tanjungpinang City General Election Supervisory Agency (Bawaslu) Number: 136/PM.00.02/K.KR-06/02/2024 there were 2 TPS taking place at TPS 006 and TPS 015 there were 115 x 5 ballot papers that were not signed by KPPS so that the ballot box is open during voting, raising questions regarding its validity and the potential for fraud in the voting process. This research aims to analyze the consequences of not signing the ballot paper and its impact on the validity of the voting results, as well as the conditions for re-voting. The research method that researchers use is normative juridical, namely based on basic legal materials. This research was conducted by examining theories, concepts, legal principles and laws and regulations that are relevant to this research topic. The research results show that there are several factors that cause ballot papers not to be signed, including KPPS negligence, lack of socialization, and misinterpretation of regulations. Thus, re-voting is a step that can be taken to ensure the validity and legitimacy of voting results by considering various factors, including the number of unsigned ballot papers, the potential for fraud, and the impact on democratic stability.
 

Vocal and musical arts training at SD Negeri 01 Ungaran aims to improve students' musical abilities and develop artistic talents among teenagers. This program involves a series of activities such as vocal training, introduction to various musical instruments, and musical techniques. Through this training, students are expected to be able to understand the basics of good vocal technique, become familiar with various musical genres, and be able to perform confidently in various school events and competitions. Apart from that, this activity also aims to strengthen social relations between students through cooperation and collaboration in music groups. The results of this program show significant improvements in students' musical abilities as well as a greater appreciation for the art of music. With this training, it is hoped that it can cultivate a talented young generation and contribute to the world of musical arts in the future.

Water is a very important need for living creatures on earth. Humans, animals, plants and other living creatures need water, clean water is very much needed and is a source of life for living creatures. However, bacteria or germs that cannot be seen by the eye are still detected in the water. The bacteria that are mostly detected in water are; Escherichia coli bacteria. Escherichia coli forms colonies that are convex, smooth with distinct edges, and round. Method used The qualitative literature review research method is an approach used to collect, evaluate, and synthesize studies in the scientific literature that are relevant to a particular topic. Based on research results, Escherichia coli bacteria are found in various types of water such as refillable drinking water, well water and river water as well as swimming pool water