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PENYULUHAN KESEHATAN DALAM GIZI SEIMBANG UNTUK ANAK USIA DINI Saefullah, Encep; Wahdaliansyah, Alhane; Muawanah, Siti; Nur’anah, Nur’anah; Puspaningrum, Choirunisa Diah; Daenuri, Ahmad; Septiani, Dewi Syifa
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 2 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i2.151

Abstract

Until adolescence, your little one will continue to experience the process of growth and development. At school children aged 6-12 years, children's growth and development does not progress as quickly as when they were toddlers, but is more stable. Therefore, it is important to meet the nutritional needs of school children by providing food with balanced nutritional content in accordance with the needs that refer to the General Guidelines for Balanced Nutrition so that their growth and development occurs optimally. This service activity aims to provide education to the community, especially early childhood or school age children in the form of health education. As a result of implementing this activity, young children's knowledge and understanding of health, especially regarding nutrition, has increased
PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Nur’anah, Nur’anah; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.83

Abstract

The healthcare sector is one of Indonesia's strategic sectors, playing a crucial role in national development, with rapid growth especially during and after the COVID-19 pandemic. However, the financial performance of companies in the Healthcare Equipment & Providers sub-sector has fluctuated due to both external and internal challenges, such as capital management and leverage. This study aims to analyze the effect of tax planning, capital intensity, and leverage on the financial performance of companies in this sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The research adopts a quantitative method using secondary data from the financial statements of 7 companies over five years, analyzed with multiple linear regression. The results show that tax planning has a significant positive effect on financial performance, capital intensity has no significant effect, and leverage has a significant negative effect on financial performance. The study concludes that effective tax planning strategies and optimal leverage management are essential for improving company financial performance, while capital intensity needs to be managed efficiently but does not directly affect financial performance.