Researchers conducted the study on PT. Bukit Asam Tbk, a company engaged in coal. In running the business of PT. Bukit Asam Tbk facing problems in measuring the achievements of the company based on the financial ratios of liquidity, solvency, activity and profitability. Over the last three years ie during the years 2009-2011. Rumussn problem is: "whether the financial performance affects investor in menananmkan mdal on PT.Bukit Acid, Tbk"? The purpose of this study the researchers did was to analyze the performance of keuanagn as the investor base to invest in PT.Bukit Acid, Tbk. Based on the analysis conducted by the authors, financial performance PT.Bukit Acid, Tbk terms of the ratio of liquidity, solvency, activity and profitability over the last three years increased. Suggestions submitted by the author is to maintain and improve the company's financial performance PT.Bukit Asam Tbk enable companies to more forward.

The purpose of the study: Inter-Village Cooperation (IVC) is a mandate of Law no. 6 of 2014 regarding Village, and it has an important role in supporting the development of the Geopark Area. Geopark area has potential fishery products that can be managed with IVC in East Belitung Regency to encourage its development. This study aims to identify the potential of economic resources to be managed by IVC that can support the development of Belitung Geopark. Methodology: This study is qualitative research in which the location case set based on the needs and can support the development of Geopark Belitong. The data were obtained from 10 people including village officers, community leaders, and small-medium village business entrepreneurs. Main Findings: The results show the Belitung Geopark consists of 5 tourist destination areas (Open Pit Nam Salu, Kerangas Forest, Batu Pulas/Keran island, Burung Mandi Geopark, and Gunung Lumut) with potential commodity with different infrastructure according to its conditions. Besides, Fishery products are also the most potential commodity in Belitong Geopark. Also, there are some activities that can be collaborated in the field of security, development of local transportation for tourism, souvenir shops (galleries) that managed by the Joint Village-Owned Enterprises to promote geopark area. Commodities processing that can be developed is coffee, pepper, sapu-sapu tea, pasak bumi herbs, Kerangas Forest screen printing-shirts, seafood products, Mengguru shrimp paste, rattan handicraft, Kater miniature, and Krakap Batu herbs. Implication: This study is useful to provide literature about potential economic resources in Belitong Geopark. Novelty/Originality: This study takes place in the Belitong Geopark area that there is still no research investigating potential economic resources in the Belitong Geopark area.

Peran Guru PKn dalam penerapan etika dan moral bukan hanya mengajar tetapi juga mendidik peserta didik agar menjadi manusia yang lebih baik, baik dalam beretika dan bermoral, sehingga dapat mendisiplinkan peserta didik agar peserta didik menjadi patuh terhadap aturan-aturan sekolah dan norma-norma hidup dalam keluarga, masyarakat, bangsa dan negara. Etika adalah cabang ilmu yang membicarakan tingkah laku atau perbuatan manusia dalam hubungannya dengan yang baik buruk. Moral merupakan pengetahuan yang menyangkut budi pekerti manusia yang beradab. Moral juga berarti ajaran yang baik dan buruk perbuatan dan kelakuan (akhlak). Penelitian dilakukan dengan cara observasi, wawancara dan dokumentasi data tenaga pengajar di SMK Negeri 1 Stabat. Penelitian ini dilakukan disekolah tersebut melalui wawancara dengan Kepala Sekolah SMK Negeri 1 Stabat dan 2 (dua) guru mata pelajaran PKn serta wawancara dengan 4 (empat) orang siswa. Dari semua observasi dan wawancara yang dilakukan maka dapat dihasilkan bahwa peranan guru PKn dalam penerapan etika dan moral di SMK Negeri 1 Stabat mempunyai peran yang cukup penting

This research aims to explore the work of local institutions in overcoming the impact of the covid-19 outbreak and improving the economy of the community in Nagari Sungai Pinang. The concept of local institutions in this study is related to values, norms, and habits in society, both at the individual, community, and institutional levels. This study uses a qualitative approach, with data collection techniques being in-depth interviews, observation, and FGD. The data were analyzed with the principles of qualitative data analysis from Miles and Huberman. The results of the study were that local institutions related to values and norms worked when the corona outbreak came. The value of helping and working together seems to encourage people to solve their own problems. Meanwhile, the value related to institutions is the role of the Nagari Traditional Kerapanan, Bundo Kanduang, and Parik Paga Nagari institutions in overcoming the COVID-19 outbreak. These local institutions are active in improving the economy of the Sungai Pinang community in agriculture, fishing, and the tourism sector. The role played by these local institutions is to encourage community members to work together to help each other, and to apply the value of land use in the agriculture, tourism, and fishing sector

One way to build character early is through games, including traditional games. Apart from building character, this game can also develop aspects of children's religious and moral values. The purpose of this research is to make children's character. The type of research used in this research is descriptive research with an inductive approach, data collection techniques used are primary and secondary data through inductive methods. Based on the results of research that has been carried out, it shows that traditional games performed for early childhood using cublak-cublak suweng games can help train and develop the development of religious and moral values ​​in children aged 4-6 years by training children to behave well, honest, polite behavior, tolerance, train cooperation, and train children's creativity.