This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

Financial performance describes the financial position of a company that is analyzed to provide an overview of the company's performance during a certain period. Several factors that influence financial performance include asset management, liquidity, and capital structure. This study aims to identify the effect of asset management (TATO), liquidity (CR), and capital structure (DER) on financial performance (ROA) in food and beverage companies for the period 2019-2023, both individually and together. This type of research is quantitative research using secondary data through access to the Indonesia Stock Exchange website or the official website of the related company. Sample selection using the Purposive Sampling technique, resulting in 14 companies from a total population of 42 companies. The analysis techniques used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination. The data processing process uses SPSS version 23. The results of the t-test (partial) show that the asset management and liquidity variables have no effect on financial performance. Meanwhile, the capital structure variable shows a negative and significant effect on financial performance. The results of the F test (simultaneous) indicate that asset management, liquidity, and capital structure together have a significant effect on financial performance. The Adjusted R Square value of 0.406 indicates that 40.6% of the variation in financial performance is explained by the three variables, while the remaining 59.4% is influenced by other variables outside this research model.

This study aims to analyze the effect of firm size and leverage on company performance with Information Technology Investment (ITI) as a moderating variable in non-primary consumer goods sector companies (consumer cylicals) listed on the Indonesia Stock Exchange in 2021-2023. The population in this study were all non-primary consumer goods sector companies (consumer cylicals) listed on the Indonesia Stock Exchange. The sample in this study was 85 companies with 220 observation data obtained using purposive sampling techniques. This study uses multiple linear regression analysis methods and Moderated Regression Analysis (MRA) using IBM SPSS 30 software. The results of this study conclude that firm size has a significant positive effect on company performance, leverage has a significant negative effect on company performance, Information Technology Investment (ITI) significantly strengthens the effect of firm size on company performance, Information Technology Investment (ITI) does not moderate the relationship between leverage and company. 
 

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.

The widespread phenomenon of bad debts on PayLater has become a serious problem affecting the younger generation. This community service activity aims to educate the risks of PayLater as a form of early financial literacy prevention at the secondary school level. PayLater requires terms and conditions to be met. However, users often ignore these terms and conditions, resulting in legal consequences. The legal provisions regarding PayLater in e-commerce are regulated by Financial Services Authority Regulation Number 10/POJK.05/2022 concerning Information Technology-Based Joint Funding Services, and the Agreement under Article 1313 of the Civil Code (KUHPerdata). This agreement is considered a standard agreement because it contains terms and conditions made by one party and an electronic agreement made and documented in an electronic document. The community service activity was carried out by the Community Service Team in partnership with SMA Kesatrian 2 Semarang, targeting the school's eleventh-grade students. The community service location is at Jalan Gajah Raya No. 58, Gayamsari, Semarang City. The problem faced by partners is a lack of understanding regarding the legal aspects of using PayLater on e-commerce platforms. Therefore, the Community Service team conducted outreach to provide understanding regarding this matter. This community service activity utilized methods including lectures and question-and-answer sessions to address the partners' concerns. To gauge the students' level of understanding, a pre-test was conducted before the presentation. Following the Q&A session, the community service team provided an evaluation through a post-test.

Gamification is an instructional approach that incorporates game elements to enhance student engagement and motivation in the classroom. This classroom action research was conducted with sixth-grade elementary school students by integrating gamification techniques into the learning process. Various game-based components such as point systems, levels, challenges, and rewards were applied throughout the instructional activities. During the study, data were collected on student participation, academic achievement, and responses to the implementation of gamification. The findings indicate that gamification strategies significantly improved student involvement in the learning process. Students demonstrated greater enthusiasm and active participation during gamified lessons. Moreover, improvements in academic performance were observed among students engaged in gamification-based learning. However, further research is needed to explore in more depth the factors that influence the effectiveness of gamification across different subject areas.

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran aset dan margin laba terhadap pertumbuhan berkelanjutan perusahaan (CSG) yang dimediasi oleh leverage. Penelitian sebelumnya mengenai pengaruh perputaran aset, margin laba, dan leverage terhadap CSG beberapa kali dilakukan, tetapi menunjukkan hasil yang berbeda-beda. Penelitian ini menawarkan model baru dimana leverage sebagai pemediasi hubungan perputaran aset dan margin laba terhadap CSG. Populasi penelitian ini adalah perusahaan yang terdaftar dalam Indeks ESG Quality 45 dengan periode pengamatan 2017 sampai dengan 2023. Teknik pengambilan sampel menggunakan purposive sampling dan alat analisis data menggunakan SEM PLS dengan tingkat signifikansi 5%. Penelitian ini menunjukkan hasil perputaran aset, margin laba, dan leverage berpengaruh positif terhadap CSG. Sementara itu, perputaran aset berpengaruh negatif terhadap leverage dan margin laba tidak berpengaruh terhadap leverage. Hubungan tidak langsung menunjukkan hasil yang identik, yaitu leverage memediasi perputaran aset terhadap CSG, tetapi arahnya negatif, serta leverage tidak mampu memediasi margin laba terhadap CSG.

This study aims to analyze the influence of interactive teaching methods and student involvement on student learning interest and motivation at SDN Kampung Melayu V through the BSI Explore Program. Using a quantitative descriptive approach with a survey, data were collected through questionnaires filled out by students participating in the program. The results show a significant positive impact between interactive teaching methods and active student involvement on the improvement of their learning interest and motivation. Students who actively participated in activities such as discussions, experiments, and practical tasks showed higher levels of learning interest compared to those who were less involved. These findings underline the importance of using teaching methods that prioritize active interaction to improve the quality of education and student motivation. Therefore, the results of this study recommend integrating interactive teaching methods and active student involvement into educational programs to encourage greater learning interest among students.

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.

The research conducted aims to develop Gapinsa learning media for Mathematics subjects, measurement materials in class V. The developed media can be used to assist in learning activities so that it can be used to overcome problems that occur. The research was conducted at UPT SD Negeri 248 Gresik in the 2022/2023 school year. The type of research used is research and development or called R&D using the ADDIE model. The methods used in this study are observation and interviews used to find out information or the needs of students in the classroom, documents to strengthen evidence during research activities, validation to test the feasibility of the media and questionnaires to determine the response of learning media to the media developed. The subjects of the research conducted amounted to 36 students consisting of 20 male students and 16 female students in the 2022/2023 school year. Based on the results of research conducted by researchers through the development of Gapinsa learning programs, measurement materials have gone through validity tests, including the validation stage, media experts get a score of 85% in the "Very Valid" category and for expert validation, the material gets a score of 93% in the "Very Valid" category. The score obtained from the student response questionnaire obtained a score of 95.2% in the "Very Good" category. So that gapinsa media can be concluded that gapinsa media measurement material can be used in learning activities and get a good response by students.