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Asset inventory management is vital for enhancing the operational efficiency of an organization. At the Communication and Informatics Office of Tegal Regency, the process for managing asset inventory is still performed manually, leading to various issues including challenges in asset documentation, data retrieval, management of borrowing, reporting damage, and overseeing the condition of assets. This research intends to create a web-based asset inventory management solution that leverages Quick Response (QR) Code technology to boost the effectiveness, efficiency, and precision of inventory management. The methodology employed for the system's development was Agile Development, which includes stages such as planning, analyzing requirements, designing the system, developing, testing, and conducting iterative evaluations. Data gathering was conducted through observation, interviews, and reviewing existing literature. The completed system offers several key features, such as inventory management, the ability to generate and scan QR Codes, processes for borrowing and returning assets, damage reporting, a monitoring dashboard, and management of user access based on roles.  The findings reveal that the implemented system enhances asset identification through QR Codes, delivers real-time inventory data, and enables more efficient monitoring of assets. According to Black Box Testing results, all functionalities of the system performed in alignment with the identified functional requirements. Consequently, the web-based asset inventory management system utilizing QR Code technology can act as a useful solution to enhance the asset inventory management quality at the Communication and Informatics Office of Tegal Regency.

This study aims to analyze the effect of liquidity and profitability ratios on stock returns through Price to Book Value (PBV) in coal mining companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The research uses secondary data analysis from financial reports of the companies collected through documentation techniques, and the data is analyzed using Partial Least Squares (PLS) based on Structural Equation Modeling (SEM). The results show that profitability significantly influences stock returns and PBV, while liquidity has a negative but insignificant effect on PBV and stock returns. Moreover, PBV does not mediate the relationship between liquidity and stock returns or profitability and stock returns. This study recommends that companies focus on improving profitability to enhance stock returns, while investors should consider profitability performance when making investment decisions. Recommendations for future research include adding other independent variables such as leverage or macroeconomic factors and expanding the sector and period coverage for greater generalization.

Modern food supply chains, particularly those involving essential commodities like rice, often suffer from major challenges such as product fraud, inefficient record-keeping, and a lack of consumer trust. Traditional centralized systems are prone to data tampering, limited transparency, and poor traceability, making it difficult to verify the authenticity and origin of goods. To address these issues, our research introduces TraceRoot, a blockchain-based traceability framework designed to enhance transparency, accountability, and trust in agricultural supply chains.TraceRoot leverages the immutability and decentralization of blockchain technology to maintain a secure, distributed ledger that records every transaction and movement of goods across the supply chain. Each stakeholder including farmers, distributors, retailers, and consumers has role-based access to authenticated data through a user-friendly interface. The framework integrates smart contracts to automate transactions and digital signatures to verify the integrity of the data being uploaded, minimizing the risk of human error or manipulation

Advances in digital technology are driving universities to prepare students who are not only capable of becoming job seekers but also job creators through technology-based ventures. Technopreneurship has become a key approach because it combines entrepreneurial skills, technology, creativity, and innovation to create products or services with economic value. This study aims to analyze strategies for developing student technopreneurship in the digital era through entrepreneurship education, digital literacy, and business incubation. The method used is a literature review employing a descriptive qualitative approach through the examination of various scientific journals, books, and relevant academic sources. The findings indicate that entrepreneurship education serves as the foundation for shaping students’ mindset, motivation, and skills as prospective technopreneurs. Digital literacy supports students’ ability to leverage social media, e-commerce, digital platforms, and information technology to expand markets and enhance business efficiency. Meanwhile, business incubation serves as a mentoring mechanism that bridges university learning with real-world business practices. Thus, the development of student technopreneurship must be carried out in an integrated manner through practice-based curricula, the strengthening of digital skills, business mentoring, and collaboration with the government, industry, investors, and the business community.  

Nilai perusahaan merupakan salah satu indikator utama yang mencerminkan tingkat keberhasilan manajemen dalam mengelola sumber daya keuangan perusahaan. Beberapa penelitian menyebutkan bahwa likuiditas, profitabilitas, dan leverage memiliki pengaruh terhadap niali perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian asosiatif kausal, yaitu penelitian yang bertujuan untuk mengetahui hubungan dan pengaruh antara dua variabel atau lebih.  Berdasarkan hasil penelitian dan pembahasan mengenai pengaruh likuiditas, profitabilitas, dan leverage terhadap nilai perusahaan menunjukkan Likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Likuiditas, profitabilitas, dan leverage secara simultan berpengaruh signifikan terhadap nilai perusahaan.

Dividend policy is one of the key indicators used by investors to assess the stability and financial performance of banking companies. This study aims to analyze the effect of financial performance on the Dividend Payout Ratio in conventional banks in Indonesia during the 2021–2024 period. Financial performance is proxied by liquidity, Leverage, and profitability. This research employs a quantitative approach with an associative research design. The population consists of 43 conventional commercial banks listed on the Indonesia Stock Exchange up to 2024. The sampling technique uses purposive sampling, resulting in 24 conventional banks with a total of 96 panel data observations. The data used are secondary data obtained from the companies’ annual financial statements and analyzed using multiple linear regression. The results show that liquidity, proxied by Loan to Deposit Ratio (LDR), has a positive and significant effect on the Dividend Payout Ratio; Leverage, proxied by Debt to Asset Ratio (DAR), has a negative and significant effect on the Dividend Payout Ratio; and profitability, proxied by Return on Assets (ROA), has a positive and significant effect on the Dividend Payout Ratio. Furthermore, liquidity, Leverage, and profitability simultaneously have a significant effect on the Dividend Payout Ratio in conventional banks in Indonesia. This study indicates that the company’s financial performance is a key factor in determining dividend policy in the banking sector.

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.

This study analyzes the regulatory gaps in digital forensics regarding the handling of natural resource crimes and the state’s constitutional responsibilities following the enactment of Law No. 1 of 2024. Modern natural resource crimes, such as illegal logging and illegal mining, have evolved to leverage digital technology, leaving complex electronic traces in the form of GPS data and digital documents. However, Indonesia still faces procedural gaps in the Criminal Procedure Code (KUHAP), unclear technical standards (SNI 27037:2014 is voluntary in nature), and conflicts between the Information and Electronic Transactions Law (UU ITE) and sectoral NRE laws. This normative legal study employs legislative, conceptual, and case-based approaches. The research findings indicate that the absence of digital forensic authentication standards has fatal implications, as evidenced by the Sidoarjo District Court Decision No. 488/Pid.B/2024/PN Sda, which rejected electronic evidence. This situation constitutes state negligence (staatsverzuim) that violates Article 1(3) and Article 33(3) of the 1945 Constitution of the Republic of Indonesia. The study recommends the development of standard digital forensic procedures, the acceleration of ISO/IEC 17025 laboratory accreditation, and the harmonization of sectoral regulations

This study aims to analyze the political advocacy strategies employed by Jakarta Feminists in influencing the policy formulation process related to gender equality issues in Indonesia through various forms of social mobilization, including digital campaigns, public education, and collaboration with other civil society organizations. Jakarta Feminists emerged as a feminist collective actively advocating against policies deemed discriminatory against women and vulnerable groups. This study used a qualitative approach with a literature study method by Bogdan and Taylor as cited by Lexy J. Moleong. Data were obtained through literature studies from scientific journals, news, and social media content analysis. The analysis was conducted using Sidney Tarrow's social movement theory, with indicators of Political Opportunity Structure, Mobilizing Structures, Framing Processes, and Repertoires of Contention. The results show that Jakarta Feminists utilize political momentum, public issues, and digital spaces as strategies to expand support and pressure policymakers. In addition, the use of social media, the production of public knowledge, and collaboration with civil society organizations are forms of mobilization that strengthen the movement's advocacy capacity. Jakarta Feminists also successfully frame issues so that they are easy to understand. Collective action is also Jakarta Feminist's most iconic form of action and a consistent form of public pressure on the government each year. This study concludes that Jakarta Feminist's advocacy strategy demonstrates how feminist-based social movements can leverage political opportunities and mobilization structures to influence the discourse and direction of gender policy in Indonesia.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Online gambling has become an important phenomenon in today's society, influencing various aspects of social and cultural life. This research aims to explore the impact of online gambling on the formation of global identity and the changes occurring within modern society. Using a descriptive qualitative method, data were collected through interviews with five students in Tanjung Pinang. The findings indicate that online gambling not only alters the way people interact but also leads to shifts in social values, evident in the rise of consumerist and individualistic culture. While there are negative effects, such as addiction and a decline in the quality of social relationships, online gambling also presents opportunities in the digital economy. This study recommends the need for better regulation and educational programs to raise public awareness about the risks associated with online gambling, as well as to leverage its potential benefits. Thus, this research is expected to provide a deeper understanding of the role of online gambling in shaping global identity and the dynamics of modern society.

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.

The rapid advancement of digital technology has compelled business owners to leverage social media as a core marketing and communication tool. Facebook remains a powerful platform to sustain customer relationships through targeted product information delivery and intensive online interactions. Concurrently, customer testimonials serve as critical social proof that directly alters consumer perceptions and enhances organizational trust. This study aims to empirically examine the influence of Facebook social media marketing and customer testimonials on customer trust at Dealer Raja Jaya Motor Maumere. Operating within a quantitative survey framework, data were gathered through structured questionnaires distributed to 100 verified customers and processed via multiple linear regression using SPSS. The findings demonstrate that both Facebook social media and customer testimonials exert a positive and statistically significant impact on customer trust, both partially and simultaneously.

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

The establishment of national territorial boundaries is a strategic priority to safeguard sovereignty, maintain security stability, and strengthen bilateral relations between Indonesia and Malaysia as well as Timor-Leste. As of 2024, there remain nine Outstanding Boundary Problems (OBP) with Malaysia and two unresolved segments with Timor-Leste. These issues stem from the continued relevance of outdated colonial agreements, limited diplomatic capacity, weak inter-agency coordination, and minimal support from modern surveying technology. Based on an analysis of four policy alternatives using the criteria of effectiveness, efficiency, and long-term impact, the Strengthening of Intensive Bilateral Diplomacy has been identified as the priority policy. Implementation is directed to the Badan Nasional Pengelola Perbatasan (BNPP) as the main coordinator, supported by regulatory frameworks, diplomatic resources, and cross-ministerial/institutional coordination. Through this strategy, the resolution of pending boundary segments can be accelerated, legal certainty over national territory can be strengthened, security stability in border areas can be improved, and bilateral relations can become closer. Furthermore, Indonesia needs to strengthen diplomatic strategies, leverage technology, and enhance inter-agency coordination to accelerate the resolution of national border disputes. This policy directly contributes to achieving territorial sovereignty and sustainable development toward Indonesia Vision 2045.

This study investigates the influence of Green Ambidexterity Innovation (GAI), Strategic Stakeholder Alliance (SSA), and Green Human Resource Management Practices (GHRMP) on Sustainable Green Competitive Advantage (SGCA) and Sustainable Business Performance (SBP) in Small and Medium Enterprises (SMEs) in Pamekasan, Indonesia. With increasing global competition and the need for environmentally sustainable practices, SMEs face the challenge of balancing innovation, stakeholder collaboration, and environmental responsibility. Using a mixed-method approach, this research employs both quantitative surveys of 100 SME managers and qualitative interviews to gather comprehensive data. Quantitative data analysis is conducted through WarpPLS 7.0, focusing on both the inner and outer models of the relationships among variables. Findings indicate that Green HRM Practices significantly positively impact SGCA, while Green Ambidexterity Innovation and Strategic Stakeholder Alliances demonstrate weaker or insignificant effects on SGCA. Moreover, SGCA does not significantly influence SBP. These results suggest that while Green HRM Practices can enhance competitive advantage, a more nuanced approach may be required for SMEs to fully leverage innovation and stakeholder collaboration for long-term sustainable business performance. This research contributes to the growing body of knowledge on green strategies in SMEs, offering practical recommendations for business leaders to integrate sustainability into their operational strategies. The study aligns with Sustainable Development Goals (SDG) 8, 9, 12, and 13, aiming for responsible production and climate action.

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.

Abstract This study aims to analyze the level of digital literacy among students of the Islamic Religious Education (PAI) study program at State Islamic Higher Education Institutions (PTKIN) and its implications for the quality of their understanding of fiqh al-ibadah. Employing a descriptive qualitative approach with data collection techniques comprising comprehensive literature study and analysis of student digital behavior trends, this research identifies two poles interacting dynamically: on one hand, the expansion of access to religious content through digital platforms has opened unprecedented opportunities for democratizing Islamic jurisprudence knowledge; on the other, the tendency toward instant content consumption potentially reduces depth of understanding of ijtihad methodology and classical fiqh epistemology. Findings indicate that PAI students generally possess adequate technical digital skills, yet remain weak in the critical literacy dimension namely the ability to evaluate the validity, authority, and religious context of digital sources. This phenomenon produces a literacy paradox: students who appear "digitally literate" operationally are paradoxically vulnerable to fragmented and superficial fiqh understanding. This study recommends integrating critical digital literacy education into the PAI curriculum at PTKIN  not as an elective add-on, but as a core competency embedded inseparably within the broader process of fiqh learning. Only through this approach can PAI students leverage digital platforms optimally as tools that strengthen, rather than replace, the structured and methodological tradition of Islamic scholarship