Kinerja keuangan merupakan salah satu aspek penting bagi perusahaan, hal tersebut dimaksudkan untuk mengukur keberhasilan perusahaan dalam mencapai stabilitas keuangannya. Penelitian ini bertujuan untuk menguji pengaruh dari beberapa variabel termasuk intellectual capital, dewan direksi dan komisaris independen terhadap kinerja keuangan, yang diukur dengan menggunakan return on asset pada perusahaan customer non-cyclicals yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan selama 4 tahun yaitu pada tahun 2020-2023. Populasi penelitian ini yaitu sebanyak 45 perusahaan. Banyaknya data sampel ditentukan dengan pendekatan purposive sampling yang mana sampel diambil berdasarkan beberapa kriteria yang telah ditetapkan oleh peneliti, dengan jumlah sampel sebanyak 180 data, akan tetapi terdapat data ekstrim sehingga membuang data ekstrim tersebut sebanyak 36 data, sehingga data yang akan diteliti sebanyak 146 data. Data yang digunakan menggunakan data sekunder dengan teknik dokumentasi yang diperoleh melalui annual report perusahaan customer non-cyclicals yang terdaftar di BEI. Analisis data penelitian menggunakan metode regresi linear berganda yang diuji menggunakan program IBM SPSS Statistis 26. Hasil analisis menunjukkan bahwa variabel intellectual capital, dewan direksi dan komisaris independen telah memenuhi seluruh uji asumsi kalsik dan uji hipotesis penelitian. Dari hasil analisis regresi linear berganda menunjukkan bahwa hanya intellectual capital yang berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan untuk variabel dewan direksi berpengaruh negatif dan signifikan terhadap kinerja keuangan, dan variabel komisaris independen berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan. Untuk itu hanya satu hipotesis yang diterima yaitu pada hipotesis pertama intellectual capital, sedangkan untuk hipotesis kedua dan hipotesis ketiga yaitu dewan direksi dan komisaris independen ditolak.

This community service activity was held in the Darul Husna Islamic Boarding School environment in Kudus, Central Java, Indonesia. The problem found was that tax inclusion-based learning had not been implemented as a national program integrated with subjects. The solution provided was to carry out socialization to transfer knowledge about taxation to build a culture of tax awareness from an early age. The implementation method was carried out by conducting socialization. The results of the socialization activity were to provide knowledge and inspiration to students at the Darul Husna Kudus Islamic Boarding School. That providing tax knowledge from an early age to students can build awareness of the importance of taxes. This can dig deeper into the enthusiasm of students to be more aware of the importance of tax obligations. Students become more aware that their daily activities are never free from taxes. Although they have not been officially registered as taxpayers, indirectly their activities are also related to taxation.

Learning creativity is influenced by several factors including interest, learning concentration, learning motivation, learning habits, learning style. At Kesemen Elementary School, student learning outcomes are classified as low, which is thought to be influenced by learning creativity factors and visual learning styles, as proven by observation results such as students not listening to the teacher's explanations, many students still lack enthusiasm in receiving learning, students are less able to give opinions in answering questions. given by the teacher in class, students lack creativity in developing new ideas in the learning process, lack of listening to the teacher's explanations during learning. Apart from that, students are found unable to sit still in the learning process. This type of research is correlational. The population in this study was 63 students. The sample in this study used a total sampling technique totaling 63 people. The data collection technique used was a questionnaire. Before the questionnaire was distributed to research respondents, a trial was first carried out with the aim of measuring the validity and reliability of the statements. The data analysis techniques used are descriptive data analysis, analysis prerequisite tests consisting of normality and homogeneity tests, multiple linear regression analysis tests, coefficient of determination and hypothesis testing. The tool used to test all of this is SPSS version 18.0. Based on the results of data analysis, it was found that there was a significant positive influence between learning creativity (X1) on learning outcomes (Y). For the learning creativity variable, the t-count value was 2.862 > t table of 1.670 with a significant value of 0.006 < 0.05.  Furthermore, it was also found that there was a significant influence between visual learning style (X2) on learning outcomes (Y). For the learning style variable, the tcount value was 2.254 > ttable of 1.760 with a significant value of 0.028 < = 0.05 and there was an influence of learning creativity and visual learning style on student learning outcomes together of 2.178 with a determinant result of 0.191. This means that learning creativity (X1) and visual learning style (X2) influence the learning outcome variable (Y) by 19.1%, the remaining 81.9% is influenced by other factors not included in this research. So a multiple linear regression can be formulated Y = 25,651+ 0.276X1 + 0.250X2. Apart from that, the analysis results found a TCR of 77.48%. The highest level of achievement for respondents was in the learning creativity variable with tcr, which was 80.5%. while the lowest is in the visual learning style variable with tcr which is 74.46%

In the ever-evolving digital era, the concept of "Think Globally, Act Locally" emerges as a key strategy for managing creative and innovative digital businesses. This study aims to explore how companies can integrate global approaches with local adaptations to enhance business competitiveness. The research method involves literature analysis, interactive discussions in webinars, and case studies on digital strategy implementation. Findings reveal that the success of digital businesses is highly influenced by their adaptability to local market needs while maintaining a global vision. The study implies the significance of innovation and creativity in developing culturally relevant products and services, along with leveraging digital technology as a strategic tool. Strategies combining local and global perspectives have the potential to foster sustainable business growth.

The development of the MSME culinary industry is currently increasing, because culinary is a daily need for society. However, along with the development of the culinary era, it has not only become a consumer product, but now culinary has become a lifestyle for people. This research aims to determine the influence of entrepreneurial competence on the performance of Kertabumi Karawang MSMEs. This research uses quantitative research. The data collection techniques used are questionnaires, interviews, and observation of conditions at the research site. Testing the hypothesis in this research uses simple regression analysis. The results of this research show that competency has a significant positive effect on MSME business performance, increasing HR competency is a key strategy for improving MSME performance in the Kertabumi Karawang Center. Implementing competency improvement programs can help MSMEs become more competitive in local and regional markets.

Survey research is one of the methods often used in social sciences, education, and various other fields to collect data efficiently from large populations. This study aims to describe the concept, steps, types, advantages, and disadvantages of survey research, and provide guidance in selecting representative samples. The method used in this study is a literature review with a descriptive analysis of relevant theories. The results of the study indicate that survey research has the advantage of being able to collect large amounts of data quickly and support statistical analysis. However, this method also has weaknesses such as the risk of sampling bias and limitations in extracting in-depth information. The implications of this study are the need for careful design, including the selection of appropriate sampling techniques and the development of valid instruments, to improve the quality of survey research. This study is expected to provide practical guidance for researchers in designing and implementing effective and ethical survey research.

This study aims to evaluate employee performance targets at the Population and Civil Registration Service (Disdukcapil) of Serang City, with a focus on its impact on improving public services. This study was conducted using a case study approach to explore how the established performance targets play a role in achieving organizational goals and the quality of service to the community. Through an analysis of performance policies, implementation processes, and evaluation of employee work results, this study hopes to provide recommendations for improving the quality of public services through more effective employee performance management.

This research aims to foster social emotional attitudes EMC2 (Emphaty, Mindfulness, Compassion, Critical Inquiry) and photograph the process of implementing approaches to psychological well-being in English language learning. By implementing EMC2, it is hoped that students can develop social and emotional skills that have a positive impact on their psychological well-being. The observation method was used to monitor students' social interactions and emotional responses during learning, while interviews were conducted to gain an in-depth view of students' experiences and perceptions of learning English using the EMC2 approach. The results showed that the EMC2 approach significantly improved students' social emotional attitudes and psychological well-being. Students show (1) increased self-confidence. (2) social interaction skills. (3) emotional management. This research contributes to the development of knowledge in the field of education by offering a new approach that is effective in improving psychological well-being through learning English. These findings can be used as a reference for educators in designing holistic learning programs and supporting students' social emotional development.
 

The set theory approach, which is often used in pure mathematics, can be applied to analyze relations between indigenous communities in Papua. This article maps cultural relations between three main indigenous communities Kamoro, Amungme, and Dani with a mathematical approach. Each community is represented as a collection of unique cultural elements, such as wood carving traditions (Kamoro), mountain beliefs (Amungme), and ancestral mummy traditions (Dani). This analysis involves the concepts of intersection, combination, and complementation to identify similarities, uniqueness, and potential conflicts and synergies between communities. This study found that although there is no direct cultural intersection, the combination of cultural elements shows significant richness. This approach provides a systematic tool for understanding relationships between communities, supporting cultural preservation, and creating social harmony.

The ability to read comprehension is one aspect of the skills that elementary school students need to have. However, many students still experience difficulties in understanding the content of the text they read. This article examines the use of picture story method as a strategy to improve students reading comprehension skills. This method integritas visual element with narrative text,thereby helping students more easily understand the content of the reading. Apart from improving understanding of the illustrated stories also play a role in increasing students interest and motivation to learn. This article advocates the wider application of the picture story method in Indonesia language learning in elementary schools