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This study aims to analyze the effect of profitability and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study was motivated by inconsistencies in previous research results regarding the influence of profitability and liquidity on firm value. Profitability was measured using Return on Assets (ROA), liquidity was measured using Current Ratio (CR), while firm value was measured using Price to Book Value (PBV). This research employed a quantitative approach using secondary data obtained from company financial statements. The sampling technique used purposive sampling with a total sample of 9 manufacturing companies during the research period. The data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test (R²), partial test (t-test), and simultaneous test (F-test) using SPSS software. The results showed that company profitability tended to be stable although several companies experienced performance fluctuations, while liquidity levels showed considerable variation among companies. Based on the partial test results, profitability (ROA) did not have a significant effect on firm value with a significance value of 0.765 (>0.05), while liquidity (CR) had a significant negative effect on firm value with a significance value of 0.011 (<0.05). Simultaneously, profitability and liquidity had a significant effect on firm value with an F-test significance value of 0.020 (<0.05). The coefficient of determination (R²) value of 0.169 indicates that profitability and liquidity were able to explain 16.9% of the variation in firm value, while the remaining 83.1% was influenced by other factors outside the study. This research is expected to contribute to the development of financial management knowledge and serve as a consideration for investors and companies in decision-making.

This study aims to determine the production process and the level of consumer acceptance of Bandung nagasari cake utilizing stevia as a natural sweetener and butterfly pea flower extract (Clitoria ternatea) as a natural coloring agent. The research employed a quantitative approach with an experimental method through organoleptic testing involving 20 panelists. Data collection techniques consisted of literature review, questionnaires, and organoleptic evaluation covering taste, texture, aroma, and appearance. The obtained data were analyzed using descriptive quantitative analysis with percentage calculations. The findings indicated that the Bandung nagasari formulation containing stevia and butterfly pea flower extract was more preferred than the formulation using granulated sugar. Approximately 90% of panelists preferred the taste attribute due to its healthier perception, while 80% of panelists favored the texture, aroma, and appearance attributes because of the softer texture and the attractive natural coloration produced by the butterfly pea flower extract. Furthermore, the product demonstrated a shelf life of 12 hours at room temperature and up to 3 days under refrigerated storage conditions. The study concludes that the incorporation of stevia and butterfly pea flower extract may serve as an innovative development of traditional Bandung nagasari cake without eliminating its traditional characteristics and shows favorable consumer acceptance.

Iron deficiency anemia (IDA) is a condition of insufficient iron that lowers hemoglobin levels and disrupts erythrocyte formation. This condition commonly occurs in children and can weaken the immune system, thereby increasing the risk of recurrent respiratory tract infections such as bronchiolitis, pneumonia, and Acute Respiratory Tract Infections (ARTI). Children with IDA are also at risk of worsening clinical conditions. This study employed a literature review method with a descriptive-analytical approach. A total of 10 journals (2020–2026) from Google Scholar, PubMed, ResearchGate, Elsevier, and the National Center for Biotechnology Information (NCBI) were analyzed using the Population, Intervention, Comparison, Outcome, Study Design (PICOS) framework and synthesized narratively. The results of the review indicate that iron deficiency anemia is significantly associated with an increased risk of recurrent respiratory tract infections in children. Children with IDA have a 2–5 times higher risk of developing bronchiolitis and pneumonia, and up to 10 times greater susceptibility to recurrent ARTI. This condition is also associated with increased disease severity, characterized by low hemoglobin levels, mean corpuscular volume (MCV), and serum iron, as well as elevated total iron-binding capacity (TIBC). Iron supplementation has been proven effective in reducing the incidence of recurrent infections. In conclusion, iron deficiency anemia is associated with an increased risk and severity of recurrent respiratory tract infections in children. Early detection and iron supplementation are essential to reduce morbidity and prevent infection recurrence.

The readiness of officers to carry out Electronic Medical Records (RME) needs to be measured using the Technology Readiness Index (TRI) method, which is an index used to measure the readiness of new technology users to achieve goals in daily life and work. This research aims to determine the readiness of Electronic Medical Record (RME) users using the Technology Readiness Index (TRI) case study at Daha Husada Regional Hospital. This is a descriptive research with an evaluation study where the research subjects are the head of medical records and 3 medical records officers in the inpatient registration section at Daha Husada Regional Hospital using a total saturated sampling technique. Data collection uses interview techniques. Data presentation is presented using narrative. The results of the research show that of the 4 variables used to measure the readiness of medical record users, medical record officers at Daha Husada Regional Hospital are ready to use medical records, even though they are ready there are still difficulties experienced and feelings of insecurity when using Electronic Medical Records (RME), namely Medical records can be accessed anywhere and are not yet integrated according to the user's wishes. Therefore, Daha Husada Regional Hospital should further tighten its electronic medical record data security system.

This study aims to analyze the forms of tasybīh ḍimnī in Dīwān al-Imām al-Syāfi‘ī by Imam al-Shafi‘i, identify its elements (musyabbah, musyabbah bih, and wajh al-syabah), and examine the Islamic educational values contained within it. This research employs a descriptive qualitative approach using the content analysis method. The data consist of poetic verses containing tasybīh ḍimnī, focusing on 10 representative stanzas selected from 279 poems. The results show that tasybīh ḍimnī is an implicit form of simile that does not explicitly employ comparative particles, but is instead understood through contextual meaning relations. From the perspective of balaghah, this form is characterized by its implicit and argumentative nature, as well as its ability to construct meaning through logical analogy. The elements of tasybīh can still be identified through meaning reconstruction, even though they are not directly stated. Furthermore, the study reveals Islamic educational values encompassing the dimensions of īmān, islām, and ihsān. The value of īmān is reflected in dependence upon Allah, the value of islām in social life practices, and the value of ihsān in the cultivation of moral virtues such as patience and qanā‘ah (contentment). Thus, tasybīh ḍimnī functions not only as an aesthetic element, but also as an integrative educational medium.

This study aims to analyse the legal status of physical possession evidenced by a Letter C under land law, as well as the issue of legal certainty in the resolution of land disputes by the state. Many members of the public still rely on a Letter C as proof of possession of the land they own, even though this document serves only as administrative evidence and not as a strong instrument of proof of ownership. This study employs a juridical-normative legal research method using a legislative approach and a conceptual approach. The legal materials were gathered through a literature review and analysed qualitatively, with the findings presented in a descriptive format. The results indicate that Letter C possesses relatively weak evidential weight as it is merely an administrative record that does not follow the procedures within the land registration system as stipulated by the UUPA. Currently, Letter C serves only as a guide and therefore no longer possesses legal force equivalent to a certificate. The land system in Indonesia adopts a negative publication system with a positive tendency, meaning that a certificate constitutes strong evidence of rights, but may still be revoked if another party is able to prove their rights.

This study examines the performance of student administrative services in the Society 5.0 era at the Bureau of Academic Affairs, Student Affairs, and Planning of Gorontalo State University, focusing on scholarship services. It addresses the need for accessible, responsive, transparent, inclusive, and student-centered administrative services in higher education. A descriptive qualitative approach was employed through in-depth interviews, participatory observation, and document analysis. Informants included bureau leaders, scholarship and financial aid administrators, operational officers, and students receiving various scholarship schemes. Thematic analysis was conducted through data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation, method triangulation, and member checking. The findings show that accessibility has improved through service counters, websites, social media, WhatsApp, online forms, SIMPEL BAKP, and coordination with faculties and study programs. However, information remains fragmented, digital standard operating procedures are not uniform, and disability-inclusive access is limited. Responsiveness is supported by direct and digital communication, but it lacks a dedicated complaint system, automatic notifications, selection-status dashboards, and real-time disbursement tracking. Service quality is perceived as fairly good because students experience professional, friendly, and fair treatment. Nevertheless, service documentation, procedural standardization, staff training, and humanistic technology integration need strengthening. The study concludes that scholarship administration should be transformed into a centralized, inclusive, responsive, transparent, and student-centered digital-humanistic service model.

Post-disaster settlement recovery requires more than the provision of permanent housing; it demands an integrated approach covering social, economic, institutional, environmental, and disaster risk reduction dimensions. This study analyzes the Settlement Planning Document (RPP) of the Sibalaya Selatan Satellite Permanent Resettlement Area (Huntap) in Sigi Regency, Central Sulawesi, which accommodates 118 households displaced by the 2018 Palu liquefaction disaster. The research examines the RPP as a participatory planning instrument for sustainable post-disaster recovery. A qualitative participatory approach using the Community Action Plan (CAP) method was conducted from July to November 2024 through focus group discussions, participatory workshops, formation of a Core Planning Team (TIP), field observations, document reviews, and public consultations. Data were analyzed using descriptive, infrastructure, spatial, and strengths-problems-opportunities-challenges frameworks. The findings reveal that community social capital, reflected in active organizations, social networks, and digital communication infrastructure, has been transformed into economic capital. In addition, four dimensions of community resilience economic, social, communication, and competence capacities were identified at varying levels of development. The TIP also played a strategic role in integrating the RPP into village and regional development planning. The resulting RPP contains 39 priority programs valued at approximately IDR 340.6 million for 2024-2028 across infrastructure, economic, social-environmental, and disaster risk reduction sectors. The study demonstrates that the CAP approach effectively supports sustainable settlement development and offers a replicable model for post-disaster resettlement areas in Indonesia.

The role of citizenship education is fundamental in internalizing the values of nationalism and ethics within a society. This research is motivated by the increasing challenges of globalization and moral degradation that threaten the national identity of the younger generation. The primary objective of this study is to analyze the strategic role of citizenship education in shaping and strengthening national character within the Indonesian context. The research employs a qualitative descriptive method, utilizing literature reviews and thematic analysis of educational policies and social phenomena. The findings indicate that citizenship education serves as a vital instrument not only for transferring political knowledge but also for fostering civic disposition, including integrity, tolerance, and social responsibility. Furthermore, the integration of local wisdom within the curriculum significantly enhances the effectiveness of character building. The implications of this study suggest that a revitalized citizenship education curriculum, which adapts to digital era challenges, is essential for maintaining social cohesion. Stakeholders in the education sector must prioritize interactive and participatory pedagogical approaches to ensure that national character values are not merely memorized but practiced in daily life, thereby ensuring the long-term sustainability of the nation's democratic values.

This study examines sarcastic implicatures in the 2024 United States presidential debate between Joe Biden and Donald Trump, with a particular focus on Donald Trump’s utterances. The study aims to identify the forms and types of sarcastic implicatures employed in political discourse during the debate. A qualitative descriptive method with a pragmatic approach was used to analyze how implied meanings are constructed and interpreted within the context of political communication. The data consisted of debate transcripts and video recordings broadcast by CNN, selected based on utterances containing elements of sarcasm. Data analysis was conducted through four stages: identification, classification, coding, and interpretation. The findings reveal that sarcastic implicatures are realized in two main forms, namely indirect non-literal utterances and direct non-literal utterances. In addition, several types of sarcastic implicatures were identified, including undermining, mockery, insult, criticism, and threat. The most dominant type was undermining, which was used to weaken the image and credibility of political opponents. These findings indicate that sarcastic implicatures function as an effective rhetorical strategy in political communication to influence public opinion, shape audience perceptions, and strengthen the speaker’s political position in televised political debates.

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

This research aims to analyze students' learning climate through the application of the Project Based Learning (PjBL) in mathematics learning in class II of Public Elementary School 002 Palembang. This study used a qualitative descriptive method with the study subjects of grade II students. Data collection techniques are conducted through observation, interviews, and documentation. Data analysis is conducted through the stages of data reduction, data presentation, and conclusions drawn. Research results show that the application of the PjBL model is able to form a more conducive learning climate, characterized by increased focus, attention, and student involvement in the learning process. In addition, interactions between students are becoming more directed, group collaboration is getting better, and activities that interfere with learning can be minimized. Project-based activities involving kinesthetic activities such as shearing and sticking help students become more active, creative, and easier to understand the concept of right triangles more concretely. Student-centered learning also provides an opportunity for them to learn independently and in groups so that the learning experience becomes more meaningful. Thus, the application of the PjBL model can be an effective learning alternative in creating an active, conducive, and enjoyable learning atmosphere for elementary school mathematics and supporting the achievement of learning goals optimally.

This research investigates the impact of authentic marketing and social media interactivity on market performance within the creative fashion sector, focusing on Yume Project in Bandung. Utilizing a quantitative approach with descriptive and verificative methods, data were collected from 100 respondents through purposive sampling. The results of multiple linear regression analysis (Y =5.751 + 0.422X1 + 0.390X2 ) demonstrate that both authentic marketing and social media interactivity significantly and positively influence market performance, both partially and simultaneously. The coefficient of determination (R2) of 0.596 indicates that these two variables explain 59.6% of the variance in market performance. This study underscores the necessity for local fashion brands to maintain transparency, honesty, and active digital engagement to thrive in hyper-competitive markets.

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

Antimicrobial resistance is a persistent threat to hospital care, particularly when empirical therapy relies on broad-spectrum antibiotics without continuous evaluation of local use and susceptibility patterns. This literature review aimed to synthesize evidence from four Indonesian hospital-based studies regarding antibiotic utilization, rationality assessment, and bacterial resistance profiles. A structured narrative review was conducted using four selected articles provided by the author. Data were extracted for study design, setting, population, antibiotic evaluation method, dominant antibiotic classes, rationality indicators, resistance profile, and stewardship implications. The four studies were descriptive and hospital-based, using retrospective records, concurrent observation, ATC/DDD with DU 90%, qualitative rationality criteria, and antibiogram data. The synthesis showed a consistent concentration of antibiotic use in broad-spectrum groups, especially third-generation cephalosporins, penicillins, quinolones, and macrolides. In a Bandung public hospital, total antibiotic consumption reached 95,719.01 DDD, with penicillins, cephalosporins, quinolones, macrolides, and sulfonamides included in the DU 90% segment. In intensive care, ceftriaxone was the most frequently used antibiotic and most rationality indicators were appropriate, although clinically significant drug interactions were still identified. In pediatric acute respiratory infection inpatients, cefotaxime and ceftriaxone dominated empirical therapy. Resistance mapping in Denpasar highlighted relevant Gram-positive and Gram-negative pathogens and recommended antibiotics according to susceptibility levels. Overall, the reviewed evidence supports an integrated antimicrobial stewardship model combining ATC/DDD-DU 90% surveillance, qualitative rationality evaluation, antibiogram-based empirical guidance, and periodic feedback to prescribers.

This study aims to analyze the implementation of oral lease agreements for business spaces (stalls) at Oesapa Market based on the Indonesian Civil Code. The research employed an empirical legal method with a qualitative descriptive approach. Data were collected through interviews, observation, and literature studies involving landowners and traders at Oesapa Market, Kelapa Lima District, Kupang City. The findings reveal that the implementation of oral lease agreements at Oesapa Market has fulfilled the legal requirements of agreements as stipulated in Article 1320 of the Indonesian Civil Code, thereby making the agreements legally binding despite the absence of written documents. The practice is carried out based on the principles of consensualism, good faith, and mutual trust between the parties. However, several obstacles were identified, including delays in rental payments, disputes over stall boundaries, and weak evidentiary value in the event of disputes due to the absence of written agreements. This study concludes that oral agreements are legally recognized under Indonesian civil law, yet legal certainty needs to be strengthened through simple documentation mechanisms to better protect the rights and obligations of the parties involved.

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

This study aims to explore the phenomenon of using a second Instagram account among Generation Z as a strategy for impression management and privacy protection. Amidst the dominance of a culture of show-off and hegemonic aesthetic standards on primary accounts, Generation Z tends to experience aesthetic fatigue and social pressure due to scrutiny from diverse audiences (context collapse). Using Erving Goffman's Dramaturgy theory, this study examines how individuals construct distinct identities on the front stage and back stage. The research method used is descriptive qualitative. Data were collected through in-depth interviews with five Generation Z informants who have multiple accounts, as well as passive participant observation of their digital activities. The sampling technique used was purposive sampling, while data analysis followed the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that the primary account functions as a highly curated front stage to maintain professional and social reputations. Conversely, the second account functions as a back stage that allows Generation Z to engage in emotional catharsis, honest self-disclosure, and identity experimentation through unique names (pseudonyms). The use of a second account is a strategic response to reclaim personal authority over their life narratives from the pressure of algorithms and public judgment. The study concludes that second accounts are not just a technological trend, but rather a self-defense mechanism for Generation Z to maintain authentic space and maintain mental health amidst massive digital transparency.

Social crimes at the village level require participatory and sustainable prevention approaches. This study aims to analyze the synergy between the Sidoarjo Police Resort through its BINMAS unit and the residents of Waruberong Village in implementing the “4D” anticipation framework (Corruption, Narcotics, Bullying, and Sexual Harassment). A descriptive qualitative method was employed, utilizing data collection through observation, semi-structured interviews, and documentation analysis of socialization activities and police-community forums. The results indicate that this partnership successfully shifts the security paradigm from a reactive enforcement model toward proactive collaboration grounded in education and early reporting. BINMAS functions effectively as an administrative liaison, coordinating Senkom Mitra Polri, village officials, and residents, thereby standardizing and streamlining report handling processes. The implementation of the 4D framework significantly enhances public legal literacy, strengthens trust in the DUMAS Presisi system, and encourages active community participation in security patrols and awareness campaigns. Although minor administrative challenges, such as limited reporting literacy and fluctuating attendance, were identified, they can be mitigated through structured mentoring. Overall, the 4D-based partnership model proves highly relevant for strengthening participatory security ecosystems at the village level. This study recommends standardizing educational modules, providing continuous administrative training for Senkom members, and integrating digital reporting platforms to ensure the program's long-term sustainability.

This study was motivated by the lack of standardized and objective assessment instruments for the teaching of the Syofyani Minang Payung Dance at the junior high school level, resulting in an assessment process that remains largely subjective and fails to measure psychomotor, affective, and cultural aspects in a balanced manner. This study aims to design and test the validity and reliability of a performance assessment rubric for the Syofyani Minang Payung Dance in cultural arts education at SMP Negeri 1 Bukittinggi. The research method used is a mixed-methods approach with a sequential explanatory design. The research subjects consisted of three dance instructors serving as expert judges, one cultural arts teacher, and 33 junior high school students. The research instrument was a performance-based assessment rubric covering five competency indicators: basic movement techniques; alignment with musical rhythm and dynamics; expression and character interpretation; mastery of payung props and movement safety; and accuracy of floor patterns and group synchronization. Quantitative data analysis was conducted using IBM SPSS Statistics through the Corrected Item-Total Correlation validity test and Cronbach’s Alpha reliability test, while qualitative data was analyzed using descriptive-interpretive methods. The research results show that all indicators have validity scores above 0.30 and are therefore considered valid, and the Cronbach’s Alpha reliability score is above 0.70, indicating good internal consistency of the instrument. Furthermore, the interview results indicate that the rubric is considered relevant, clear, and aligned with the learning characteristics of Syofyani’s Minang Payung Dance at the junior high school level. Consequently, the developed assessment rubric is deemed suitable for use as an objective, standardized, and contextually appropriate assessment instrument for dance education rooted in local culture.