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Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Organized cross-border crimes that deprive human rights, namely the Crime of Trafficking in Persons (TPPO), often use population migration routes as the main entry route. This research seeks to review how criminal law is applied to trafficking perpetrators who take advantage of immigration access, as well as uncover the obstacles that arise when law enforcement is carried out in the area of the Class II Immigration Office of TPI Belawan. This study adopts an empirical juridical approach with a qualitative analysis framework. Information collection was carried out through the review of regulatory documents and in-depth discussions with officials at the Class II Immigration Office of TPI Belawan. The research findings indicate that enforcement efforts against trafficking cases in the Belawan operational area rely on Law No. 21 of 2007 concerning the Eradication of Trafficking and Law No. 6 of 2011 concerning Immigration. It was identified that the modes of violation that often occur are falsification of travel documents and the abuse of residence permits to facilitate the sending of illegal migrant workers abroad. Significant obstacles faced include challenges in proving criminal elements, disconnection of the perpetrator network, and lack of synergy between law enforcement agencies in the port area. In closing, improving immigration surveillance capabilities and strengthening partnerships are important means to reduce the threat of human trafficking through the sea route in the Belawan area.

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.

Martial arts training centers are essential facilities that support the technical, physical, and mental development of athletes. This study aims to identify the facility requirements and architectural design criteria for martial arts training centers in Surabaya. A qualitative descriptive method was employed, utilizing literature reviews, field observations, and interviews with relevant stakeholders. The findings indicate that the required facilities include a main training area, supporting spaces, and operational support facilities, all of which must be designed in accordance with the specific characteristics of each martial art discipline. Furthermore, the implementation of appropriate zoning systems and design criteria—such as flexibility, safety, comfort, and functional integration—plays a significant role in enhancing the effectiveness of the training environment. Properly designed facilities not only accommodate diverse training needs but also contribute to optimizing athlete performance. Therefore, a comprehensive architectural approach is necessary to ensure that martial arts training centers can function efficiently and sustainably in supporting long-term athlete development.

The tourism industry's rapid growth has intensified competition in the accommodation sector, making human resource (HR) quality a decisive factor in guest house service excellence. This study examines the competitive HR characteristics of Rumah Tamu Romana in Kewapante District, Sikka Regency, based on direct field observation. Five key indicators were assessed: competence, adaptability to change, innovation and creativity, integrity and work ethics, and communication skills. Results indicate that staff demonstrate adequate operational knowledge and consistent adherence to standard operating procedures. However, gaps remain in digital technology adoption, particularly online booking systems. Adaptability is satisfactory, supported by open internal communication. Innovation potential exists in room decoration and independent problem-solving. Integrity and discipline stand out as the strongest indicators, with high attendance and guest privacy protection. Communication skills are effective for domestic guests, with basic English competency for international visitors. The study recommends structured training programs, innovation forums, mentoring, and institutional partnerships to develop more competitive HR capabilities.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This study discusses the four pillars of digital transformation that are currently changing the business landscape in Indonesia, namely the digital ecosystem, digital twin technology, open innovation framework, and agile transformation. This study aims to identify and explain the key concepts underlying digital business innovation and its impact on business development in the modern era. The method used is a literature study with descriptive analysis of various primary and secondary sources related to digital innovation. The findings show that the application of these four pillars drives operational efficiency, increased cross-sector collaboration, accelerated product and service innovation, and increased business competitiveness. The implications of this study emphasize the importance of adopting a holistic digital strategy for companies to survive and thrive in an increasingly competitive and dynamic market. By understanding and implementing these pillars of digital transformation, Indonesian businesses can leverage the latest technologies to create innovative and sustainable business models.

The retention of customers in the retail banking sector is a critical economic imperative; however, predictive modeling is frequently hindered by severe class imbalance and the “Black Box” nature of complex algorithms. This study proposes a Heterogeneous Stacking Ensemble framework integrating XGBoost, CatBoost, and Random Forest base learners with a Logistic Regression meta-learner to forecast customer attrition. To overcome the pervasive “Majority Class Bias,” we introduce a “Dual-Imbalance Defense” that synergizes the Synthetic Minority Over-sampling Technique (SMOTE) with algorithmic cost-sensitive penalization. Furthermore, moving beyond standard accuracy metrics, the framework mathematically derives a dynamic classification threshold to guarantee a strict 0.90 recall rate, actively optimizing the capture of at-risk capital. Model opacity is addressed through the integration of a SHapley Additive exPlanations (SHAP) TreeExplainer. This cooperative game theory approach provides localized, patient-level “Reason Codes” for regulatory compliance and reveals global systemic vulnerabilities, including non-linear drivers such as the “Product Paradox.” Achieving a 0.90 recall rate and an AUC of 0.8654, this framework provides a statistically robust and operationally transparent tool for targeted customer retention.

The Sunter C Polder/Pump construction project is a strategic effort to address flooding issues by increasing drainage system capacity. This project involves various high-risk construction activities that have the potential to cause workplace accidents and health issues. This study aims to identify hazards, assess risk levels, and determine control measures. The HIRADC (Hazard Identification, Risk Assessment, and Determining Control) method involves a systematic identification of potential hazards at the project site, risk assessment based on impact and probability, and the formulation of appropriate control recommendations. This is a descriptive study designed to illustrate Occupational Health and Safety (OHS) hazards and risks, located at the Sunter C polder/pump construction project. The research was conducted from January to May 2025. Data were collected through interviews, observations, and information obtained directly from internal company documents. The results indicate that the application of the HIRADC method accurately identifies various primary hazards, such as the risk of falls, being struck by materials, chemical exposure, and ergonomic issues. The risk assessment suggests that most activities fall under the medium to high-risk categories, necessitating controls such as the use of Personal Protective Equipment (PPE), OHS training, and routine monitoring of working conditions. The implementation of the HIRADC method in this project is proven to enhance the culture of occupational health and safety and can serve as a reference for other construction projects in managing operational risks effectively.

This study aims to analyze the effectiveness of the implementation of the 2024 Population Census in Sabu Raijua Regency, East Nusa Tenggara Province, as an important component in providing accurate and reliable population data for development planning. The study employs a qualitative approach with data collection techniques including observation, interviews, documentation, and literature review. The research informants consist of the head of the civil registry office, the head of the social affairs office, sub-district heads, data collection officers, and community leaders who are considered to understand the census implementation process. Data analysis was conducted through stages of data reduction, data presentation, and systematic conclusion drawing. The results show that the implementation of the 2024 Population Census in Sabu Raijua Regency has not been fully effective, particularly in terms of inter-agency integration and adaptation to field conditions. Socialization and communication of policies to the community remain limited, resulting in suboptimal consensus and levels of public participation. In addition, the limited number and capacity of data collection officers, along with inadequate facilities and budget support, have also affected the census implementation. Therefore, more intensive socialization efforts, capacity building for officers, and adequate budget and operational facility support are required to improve the effectiveness of future population census implementation.

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Christian education plays a strategic role in shaping the faith, character, and spiritual life of learners however, learning processes often remain theoretical, limiting the internalization of faith values. This study aims to examine the concept of theological reflection using the Sharing Christian Praxis (SCP) method in Christian education, explore its application, and analyze its relevance to contemporary life. This research employs a qualitative approach with a literature study method, drawing on relevant books, scientific journals, and academic sources. The findings indicate that theological reflection is a fundamental process in Christian education that enables learners to interpret life experiences in the light of God’s Word, resulting in authentic faith transformation. The SCP method, developed by Thomas H. Groome, provides an operational framework for implementing this theological reflection through systematic stages: sharing life experiences, critical reflection, engagement with Scripture, dialogue, and commitment to action. The relationship between theological reflection and SCP is integral and synergistic; theological reflection provides direction and depth, while SCP operationalizes this process dialogically and contextually, the application of SCP in Christian education has proven effective in increasing learner engagement and connecting faith with daily life. It is recommended that Christian educators implement SCP as a primary learning method, and that educational institutions integrate it into their curriculum development strategies.

The study of takhrij al-hadith plays a crucial role in hadith scholarship, involving the tracing of transmission sources and evaluating the authenticity of sanad and matn through systematic analysis. In contemporary studies, differences in scholars’ approaches have led to variations in hadith classification and epistemological orientation. However, comparative research examining methodological criticism, epistemological foundations, and operational procedures of modern takhrij remains limited. This study aims to critically compare the methodologies of Muḥammad Nāṣiruddīn al-Albānī and Muqbil bin Hādī al-Wādiʿī, focusing on their evaluation of sanad and matn. Using a qualitative approach with an integrative literature review, this research analyzes primary works and relevant academic sources. The findings reveal three main epistemological patterns: independent reasoning through cross-narration, methodological caution based on classical authority, and a shared reliance on jarḥ wa taʿdīl. These differences influence hadith classification and reflect varying depths of criticism. The study shows that contemporary hadith criticism forms an epistemological spectrum rather than a strict methodological divide. It also highlights implications for religious practices, including the Megengan tradition in Java, which adapts to socio-economic contexts, and enriches comparative studies in hadith methodology.

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

This research focuses on identifying how PT. Pertamina Trans Kontinental Marine Dumai processes permits for loading dangerous goods in bulk liquids in the Dumai region. The process begins when the ship notifies the ship of the hazardous cargo to be loaded. Afterward, the operational team or external services department prepares application documents to be submitted to the authorized agency, namely the Dumai Harbormaster's Office. The application process requires payment of fees included in Non-Tax State Revenue (PNBP). As a national shipping company, PT. Pertamina Trans Kontinental Marine Dumai also emphasizes the importance of fostering good cooperation with relevant agencies. This action is taken as a strategic step to ensure the proper handling of dangerous goods. Complete documentation is crucial in this licensing process. Required documents include a permit application letter and a dangerous goods manifest. The completeness and accuracy of these documents are crucial for the smooth running of the permit application process, while ensuring that each stage complies with applicable regulations.

This study aims to design and develop a functionally efficient and operationally effective Internet of Things (IoT)-based air quality monitoring system for radiology departments. The system utilises a DHT22 sensor integrated with an ESP32 microcontroller to monitor the temperature and humidity of diagnostic rooms in real time, and to display the data via the UdaraKu mobile application. The research method employed a quantitative experimental approach focused on measuring system performance, specifically the accuracy of the temperature and humidity sensors. The research model used was the Research and Development (R&D) method, aimed at transforming conventional air quality monitoring in radiology into a real-time digital system based on IoT. The research results indicate that the IoT-based monitoring system is capable of maintaining room temperature and humidity stability within the ideal range, namely 22–24°C and 50–60% RH, in accordance with international standards. This improvement in environmental stability has a direct impact on reducing noise in digital radiography images, as evidenced by an increase in the Signal-to-Noise Ratio (SNR). Instrument validation demonstrated a high level of reliability with a Cronbach’s Alpha value of 0.848, reinforcing the reliability of the data and the system. Overall, the IoT-based air quality monitoring system has proven effective in controlling noise in digital radiography images, improving the quality of diagnostic services, and supporting patient safety principles and operational efficiency within radiology departments.