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This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

This research was conducted with the aim of analyzing and finding out about the empowerment of orphans at LAZNAS PPPA Daarul Qur'an Lampung through Islamic philanthropy-based educational funding. The approach used in this research is descriptive qualitative, using a case study method. The data collection process involved observation, interviews, and document review. Data analysis included data collection, data reduction, data presentation, and conclusion drawing, as well as data validation through triangulation. This study revealed that educational funding rooted in Islamic philanthropy at LAZNAS PPPA Daarul Qur'an Lampung includes budget revenues and expenditures with allocations prepared at the beginning of each year. The expenditure period can be tracked through the LAZNAS PPPA Daarul Qur'an Lampung online system. Distribution efforts include eliminating educational costs for orphans, providing basic necessities, distributing Mushabs for orphaned students who memorize the Qur'an, and supporting orphans. The evaluation of Islamic philanthropy-based education funding at LAZNAS PPPA Daarul Qur'an Lampung involved an analysis that showed that the role of the nadzir (manager) remains limited. All responsibilities and functions of the nadzir, particularly those of branch heads and fundraisers, are aimed at improving management. Furthermore, accountability is a factor taken into account when drafting the budget for the upcoming period.

This research was conducted at PT PLN Nusantara Power UP Paiton, one of the largest coal-fired power plants (PLTU) in Indonesia, which focuses on reducing the generation of hazardous and toxic oil waste through the implementation of an oil purification system. The use of large amounts of lubricating oil in the Electro-Hydraulic System (EHS) has the potential to produce high amounts of used oil waste. To address this, the company implemented two main technologies, namely Water Content and Varnish Removal, which function to reduce water content and varnish layers so that the oil can be reused without reducing engine performance. This research used a quantitative descriptive method with data collection techniques through field observations, interviews, and operational documentation from 2021 to 2024. The results showed that the oil purification system was able to reduce hazardous and toxic waste generation by 11.46 tons over four years. In addition to providing environmental benefits, the implementation of this system also resulted in savings in oil waste costs of approximately Rp6,200,560,000. Technically, purification maintains engine performance by reducing water and varnish content, while from an environmental perspective, this activity supports the principle of reduce in hazardous and toxic waste management. Overall, the oil purification system has proven effective in improving operational efficiency, extending oil life, and supporting sustainable waste management for industrial operations.

This study aims to analyze the role of human resource management (HRM) in improving performance and retention among healthcare professionals in health service facilities. Using a systematic literature review approach based on the PRISMA method, this study reviewed 25 international and national journal articles published between 2015 and 2025. The findings indicate that strategic HRM practices—such as competency-based recruitment, continuous professional development, fair compensation, and transformational leadership—positively influence both performance and retention of healthcare workers. Additionally, factors like organizational culture, work-life balance, and psychological well-being play a mediating role in enhancing job satisfaction and organizational commitment. The results highlight that HRM practices are not merely administrative functions but strategic elements that determine healthcare organizations’ sustainability and competitiveness. The study contributes to the development of theoretical frameworks in strategic HRM and provides practical recommendations for healthcare managers to design more adaptive, fair, and human-centered HR policies.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

The development of social media has significant transformations in the communication strategies of retail companies, particularly in building relationships with customers digitally. In the context of increasingly intense competition, social media no longer functions merely as a promotional channel, but also an interactive space to shape engagement, brand perception, and long-term relationships with customers. TIP TOP Supermarket, as one of the modern retail players in Indonesia, utilizes Instagram as its primary digital communication channel to reach audiences, convey brand values, and build customer engagement. The majority of TIP TOP Supermarket’s customers do not yet possess high levels of digital awareness, resulting in limited engagement with TIP TOP’s activations on Instagram. TIP TOP has not yet implemented a strategic approach in managing its Instagram. This condition constitutes a challenge in Instagram management. This study aims to analyze the stages of research and diagnosis, objective, strategies, tactics, implementation, and reporting-evaluation carried out by TIP TOP Supermarket in building customer engagement. The research employs a descriptive qualitative approach within a positivist paradigm. Data were collected through in-depth interviews with seven key informants from the Marketing and Communications Division, observations, and online documentation. The findings indicate that the management of TIP TOP Supermarket’s Instagram has gone through all stages of the ROSTIR, although several aspects have not yet been fulfilled. The conclusion emphasizes the importance of building a brand identity with consistent characteristics. This study recommends the establishment of a digital community on Instagram and the adoption of a responsive approach toward customers.

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

Mining operations rely heavily on the performance and reliability of heavy equipment used in the production process. One of the most important hauling units in open-pit mining is the dump truck, which functions to transport overburden and coal from the mining front to disposal areas. Due to high operational intensity, dump trucks require effective maintenance management to ensure equipment reliability and reduce unexpected downtime. However, maintenance activities are often carried out based only on routine service schedules without analytical planning based on historical data. This study aims to analyze the implementation of forecasting methods in maintenance management to improve the effectiveness of dump truck maintenance planning in mining operations. The research was conducted during field work practice at PT Putra Perkasa Abadi Jobsite BIB, Tanah Bumbu, South Kalimantan. The data used were historical maintenance records of dump truck units obtained from the maintenance department. The research method used a quantitative approach with time series forecasting analysis to identify maintenance patterns and estimate future maintenance needs. The results show that forecasting-based maintenance planning can help companies predict maintenance requirements more accurately and prepare maintenance resources more efficiently. Furthermore, the implementation of forecasting methods can reduce unexpected equipment failures and support operational efficiency in mining activities.

Children with emotional and behavioral difficulties are children who have trouble adjusting to their social environment. This can affect their academic and functional abilities in daily life. Children with emotional dysregulation and aggressive behavior are particularly vulnerable to experiencing a series of social problems due to their emotional and behavioral difficulties. Therefore, emotional and behavioral intervention is needed to help them develop new adaptive behaviors and reduce maladaptive behaviors. One intervention method that is often used to reduce children's abberant behavior is CBT, especially the CBT-AAC model, which focuses on three dimensions, namely anger management skills, problem-solving skills, and social skills. This study used the SSR (Single Subject Research) research model on a 15-year-old boy with behavioral problems (Conduct Disorder) with symptoms of aggressive dominance. The CBT program was implemented with a total of 5 meetings using various approaches that focused on the child's aggressive problems. The behavior frequency graph then showed a significant decrease in aggressive behavior and positive changes in the cognitive process.

Schizophrenia is a complex psychiatric disorder that disrupts cognition, emotion, perception, and behavior, significantly affecting daily functioning and social interaction. Paranoid schizophrenia, a well-recognized subtype, is characterized by persistent paranoid delusions, frequently accompanied by hallucinations—most commonly auditory—and other perceptual disturbances, often leading to unpredictable or aggressive behaviors. A 34-year-old male patient, Mr. A, was brought to Cut Meutia General Hospital on February 9, 2024, by his father and the village chief due to episodes of aggression. The patient reported that his behavior occurred because a creature was controlling his body and disturbing him. His family indicated that he had experienced similar episodes in the past and had previously been hospitalized for the same condition. Based on established clinical guidelines, he was diagnosed with paranoid schizophrenia. Pharmacological management was initiated, including risperidone, clozapine, lodemer injection, diazepam injection, divalproex, and trihexyphenidyl, targeting psychotic symptoms, agitation, and behavioral disturbances, with the aim of stabilizing his mental state, preventing further aggressive episodes, and supporting overall functional recovery.

This research describes the role of the Zakat Collection Unit (UPZ) in community empowerment in Mojopuro Village, Jatiroto District, Wonogiri Regency. The background of this study lies in the condition of the UPZ, which had been established yet was not optimal in its management and functional capacity for zakat administration. Employing a qualitative approach with a case study method, data were collected through observations, interviews with BAZNAS and mosque administrators, as well as documentation of seminars and the inauguration of zakat administrators. The findings reveal that the establishment and inauguration of the UPZ by BAZNAS marked the beginning of strengthening village-level zakat institutions. Seminars for mosque administrators improved their understanding of zakat management in accordance with Islamic law and fostered collective awareness of the importance of zakat for economic empowerment. The UPZ plays a role in identifying mustahik, managing funds transparently, and distributing them through community-based productive programs. The UPZ, guided by BAZNAS, holds a strategic role in reinforcing the zakat management system at the village level and has the potential to become an effective instrument for community economic empowerment.

The development of information technology has encouraged restaurants and cafés to function not only as dining places, but also as venues for hosting various events. However, the event reservation process at Rumah Makan Ny. Hartini and Café Rain is still carried out manually through logbooks, telephone calls, and WhatsApp, resulting in problems such as unorganized data, delayed confirmations, and miscommunication with customers. In addition, the manual system limits access to information regarding venue availability, reservation schedules, and additional facilities required by customers. This study aims to develop a web-based event reservation information system using the prototyping method. The system design was carried out using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and class diagrams to model user interactions, process flows, and system structure. The results of the study show that the developed system is able to automate the reservation process, customer data recording, reservation confirmation, schedule management, and additional facilities management. This system improves operational efficiency, data accuracy, and service quality, while also making it easier for customers to make reservations independently and obtain information quickly and accurately.

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

This study aims to describe the implementation of ecobrick activities as an environmentally friendly initiative and as a strategy to enhance fine motor development in early childhood aged 4-6 years in Jatirejo Village, Pasuruan Regency. This research employed a descriptive qualitative approach using observation, interviews, documentation, and hands-on ecobrick practice. The findings indicate that the ecobrick process-which includes collecting plastic waste, washing, drying, cutting, inserting plastic pieces into bottles, and compressing the contents-effectively improves children’s fine motor skills, particularly in hand-eye coordination, finger strength, accuracy, and cutting ability. Children demonstrated positive responses, including high enthusiasm, curiosity, and increased awareness of environmental preservation. The activity also strengthened children’s social development through cooperation, communication, and shared responsibility. Overall, ecobrick activities function not only as an innovative waste-management solution but also as an educational medium that holistically supports child development and instills environmental awareness from an early age.

This study examines the comparative volatility of gold and Bitcoin over the period January 2020 to August 2025, using monthly data and employing descriptive statistics, the Augmented Dickey-Fuller (ADF) test, GARCH (1,1), and the Dynamic Conditional Correlation Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) model estimated with EViews 13. The results show that Bitcoin is characterized by extreme and persistent volatility, reflecting its speculative nature, whereas gold remains stable and functions as a conventional safe-haven asset. Correlation analysis indicates that the relationship between gold and Bitcoin is generally weak but dynamic, as the strength and direction of their co-movements change across different market conditions. These findings highlight the potential role of gold as a hedge and Bitcoin as a speculative diversifier, offering insights for portfolio diversification and risk management. These results also suggest that investors should carefully consider their risk tolerance and investment horizon when allocating assets between traditional and digital commodities.

Land cover change is one of the most critical environmental issues affecting the stability of watershed (DAS) ecosystems. This study aims to explore the existential nature of land cover through an ontological approach as a conceptual foundation for sustainable environmental management. A descriptive qualitative method was applied using literature analysis, conceptual mapping, and environmental philosophy interpretation. The results reveal that land cover change not only reflects ecological dynamics but also represents a transformation in the ontological relationship between humans and nature. Within the framework of ecological ontology, land is understood as a living entity possessing intrinsic value and existential function within the web of life. This interpretation is supported by recent studies (2015–2025) demonstrating significant links between land cover change, hydrological responses, and the decline of ecosystem service quality across Indonesia and Southeast Asia (Basuki et al., 2022; Supangat et al., 2023; Locke, 2024). Ontological awareness thus serves as a philosophical foundation for watershed management policies that are ecologically ethical, holistic, and sustainable.

This research aims to design and implement a village MSME website as a centralized digital promotional medium to overcome the limitations of conventional marketing and expand the market reach of local products more effectively and sustainably. The system was developed using the waterfall method, encompassing requirements analysis, design, implementation, testing, and maintenance. The system was developed using the PHP programming language and the CodeIgniter framework based on the Model-View-Controller (MVC) architecture to ensure a structured, efficient, and maintainable development process. The implementation resulted in a responsive and user-friendly website equipped with key features such as an informative product catalog, village MSME profiles, and a content management system via an admin dashboard that allows MSMEs to update data independently and flexibly. Functional testing demonstrated that all features functioned well and reliably according to user needs. Therefore, this village MSME website can be concluded as an effective digital solution for increasing the visibility of local products, strengthening MSME competitiveness, and supporting village economic growth through sustainable and integrated online promotion.