This article's background is the impact of the Coronavirus Disease 2019 (COVID-19) pandemic on the process of implementing school learning that has turned online. This article contains the process of making animated video learning media using the Powtoon application. Animated video material is the National Examination subject (Indonesian, Science, and Mathematics) for elementary school students in grades one to six. The data collection method used interviewing students, parents, teachers, village heads, PKK administrators, and youth organizations. By analyzing the problems then accomplished by making animated videos that suitable to the syllabus for each subject. The animated video is uploaded to the Sidokumpul Village Community Service Program's official Youtube channel to be accessed by all target elementary students and the wider community. Making animation is to provide learning innovation for elementary school teachers and students in Sidokumpul village and attract interest in learning. The stages of making animated videos consist of pre-production, production, and post-production. Animated videos can accelerate elementary students' understanding of the subject matter. Moreover, parental involvement in online learning provides many positive things for relationships between family members and student personality development.

The aim of this study was to examine the contribution of liquidity, leverage, and activity on firm value in coal sub-sector companies on the Indonesia Stock Exchange. The sample was taken through purposive sampling so that 20 coal sub-sector companies were obtained. The analytical method used is multiple linear regression analysis. Hypothesis testing is done by using the simultaneous test and partial test. Based on the result, this research claims that liquidity (current ratio) and activity (total asset turnover ratio) cannot contribute to company value, meanwhile, leverage (debt to asset ratio) can contribute to company value.