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This study investigates the determinants of cash holdings in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Cash holdings play a crucial role in ensuring company liquidity and financial flexibility, especially in industries that require large investments such as the energy sector. The study employs secondary data obtained from annual financial reports of the sampled companies, accessed through official company websites and the IDX portal. A quantitative research approach is used with multiple linear regression analysis to test the effect of several independent variables on cash holdings. The variables examined include firm size, leverage, growth opportunity, profitability, net working capital, capital expenditure, and cash flow. The findings reveal that firm size and leverage both have a negative and significant effect on cash holdings, indicating that larger firms and those with higher debt levels tend to maintain lower levels of cash. Net working capital and capital expenditure are also found to negatively affect cash holdings, suggesting that higher investments in working capital and assets reduce the need for holding large cash reserves. Conversely, cash flow demonstrates a positive effect, highlighting that firms with stronger cash inflows are likely to hold more cash. Growth opportunity and profitability show no significant effect on cash holdings.

This study aims to analyze the effect of dividend policy and profitability on shareholder wealth in companies listed in the High Dividend 20 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research adopts a quantitative approach using secondary data obtained from the official IDX website (www.idx.co.id ).The population includes all issuers in the High Dividend 20 Index during the research period, and purposive sampling was applied to select 12 companies as the final sample. Data analysis techniques involved classical assumption testing, multiple linear regression, and hypothesis testing to determine the influence of independent variables on shareholder wealth. The statistical analysis was performed using EViews 12 Student Version software.The findings reveal that the Dividend Payout Ratio (DPR) does not have a significant effect on shareholder wealth, implying that dividend distribution is not the main factor influencing investor value in the observed companies. In contrast, Return on Assets (ROA) demonstrates a significant positive effect, which highlights the importance of profitability in driving shareholder wealth. These results suggest that investors may place greater emphasis on a company’s ability to generate earnings rather than its dividend distribution policy when assessing firm value. The study contributes to the literature on dividend policy and corporate performance by providing evidence from the Indonesian capital market, particularly within firms that consistently distribute high dividends.

The company distinguishes itself from other retail stores through its unique approach, particularly in managing minimarkets by adhering to sharia principles in employee management. Ecommerce Reny Swalayan-ku merges traditional self-service elements with modern technology, positioning itself as a platform that facilitates the online purchase of daily necessities. The platform features user-friendly mobile applications and websites designed to streamline transactions, offering a variety of flexible payment options to enhance the shopping experience. Furthermore, goods are delivered using Reny Swalayan-ku own expedition service, with shipping costs calculated based on the distance from the customer's home to the minimarket. This research seeks to examine the impact of Service Quality, Discounts, and the Interactivity of Social Media Marketing on Shoppers’loyalty, with Online Trust serving as an intervening variable among users of Reny Swalayanku in Surabaya. An associative quantitative research methodology was employed, utilizing data gathered via questionnaires distributed to 94 respondents who are users of Reny Swalayan-ku Surabaya. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS software. The findings of the research suggest that Service Quality, Discounts, and the Interactivity of Social Media Marketing have a significant and positive impact on Online Trust. Additionally, Online Trust was determined to exert a positive and significant effect on Shoppers’loyalty. Moreover, both Discount and Social Media Marketing Interactivity directly and positively influence Shoppers’loyalty. In contrast, Service Quality does not demonstrate a significant direct impact on Shoppers’loyalty, indicating that its function may primarily serve as a foundation for establishing trust, which subsequently affects loyalty. These results highlight the critical role of fostering consumer trust through high-quality service, appealing discount promotions, and engaging social media interactions to enhance Shoppers’loyalty within the realm of retail e-commerce.

Accelerating the formation of cooperatives at the village and sub-district levels is a priority for the Indonesian government, as emphasized in Presidential Instruction Number 9 of 2025, which focuses on strengthening economic independence and equitable development across regions. In this context, the existence of a Management Information Sistem (MIS) plays a strategic role in increasing the efficiency and transparency of cooperative management, including through the use of the official digital platform, the Merah Putih website (https://merahputih.kop.id). This study was conducted using a literature review approach, including the selection of relevant academic articles and government policy documents, with the aim of examining the role of MIS in accelerating the formation and management of village cooperatives. The results of the study indicate that the implementation of MIS and the use of the Merah Putih website can significantly contribute to the effectiveness of administration, coordination among members, and accountability of cooperative financial reporting. However, there are still obstacles that require attention, particularly related to technological readiness, human resource skills, and access to digital infrastructure in rural areas. The implications of these findings emphasize the need for the development of a MIS that is adaptive to the needs of village cooperatives and sustainable policy support that encourages digitalization in the cooperative sector. Thus, this research not only provides an overview of the potential use of information technology in accelerating the strengthening of village cooperatives, but also offers an important contribution to the implementation of government policies in realizing inclusive and sustainable economic development in Indonesia.

Hyper Text Markup Language (HTML) is a markup language used to structure and format text documents through the use of tags that control the appearance of content on web pages. HTML defines various document elements such as headings, paragraphs, images, and lists, which form the basic structure of a webpage. JavaScript, on the other hand, serves as a programming language that adds interactivity and dynamics to web pages. While HTML provides the basic framework for website layout, JavaScript enhances functionality with features that cannot be achieved through HTML alone, such as dynamically manipulating elements and responding to user interactions. Together, these two languages form the core foundation for web development. This program aims to equip students of SMAN 58 with the skills to practice using HTML tags, understand the basics of JavaScript programming, and develop interactive web pages through online simulations. The training will be conducted in stages, beginning with the submission of a proposal to the school and followed by the scheduled training in June 2024. Students will use the One Compiler platform for real-time practice, allowing them to write and execute HTML and JavaScript code directly in the browser. The training will be conducted interactively, introducing the fundamental concepts of HTML and JavaScript, along with demonstrations showing how to create dynamic websites. In the final phase, students will take a quiz designed to assess their understanding of the material and their ability to apply the knowledge gained. Through this program, it is expected that students will master the basic skills of website creation and have the ability to independently develop their own interactive web projects. Additionally, this program aims to enhance students' digital awareness and technical skills in the era of information technology.

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

The advances in the movie industry have led to the rapid rise of streaming platforms, becoming increasingly popular among people. With countries around the world constantly producing movies, subtitles play an essential role in making films more accessible to a broader audience. Subtitling strategies can be defined as a translation practice involving the display of written text, usually at the bottom of the screen, to convey the original dialogues of the speakers and the information contained in the soundtrack. This study uses data from the lk21 website and analyzes it using Gottlieb’s subtitling strategies theory, which consists of ten specific methods for audiovisual translation: Expansion, Paraphrase, Transfer, Imitation, Transcription, Deletion, Dislocation, Condensation, Decimation, and Resignation. A descriptive qualitative approach was adopted in this study with observation, classification, and note-taking of each subtitle, suitable for the research, and describing the subtitling strategies applied in the movie. The findings show that seven strategies were applied in the Indonesian subtitles, namely paraphrase, transfer, condensation, imitation, deletion, dislocation, and expansion. Among them, paraphrase emerged as the most frequently used strategy, likely because figurative or culture-specific expressions in the source text often required adaptation to preserve their meaning for Indonesian viewers. On the other hand, expansion was identified as the least applied strategy, suggesting that the original dialogues rarely demanded additional explanation. Overall, the strategic use of these methods contributed to producing subtitles that were coherent, culturally adapted, and highly accessible to the target audience.

The cosmetic and household goods industry in Indonesia continues to experience growth in line with increasing consumer demand and lifestyle changes. This sector plays an important role in supporting the national economy, but it is also vulnerable to fluctuations in market dynamics, global competition, and external challenges that may affect companies’ financial performance. The performance of these companies can be assessed through financial indicators, particularly profitability and solvency, which are often linked to firm value. This study aims to analyze the effect of profitability and solvency on firm value in the cosmetic and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research population consists of 11 companies, with 6 companies selected as the sample using purposive sampling techniques based on specific criteria. The data used are secondary data derived from financial statements obtained from the official IDX website (www.idx.co.id). The analytical method applied is quantitative with several statistical tests, including classical assumption tests, multiple linear regression, t-test, and F-test, assisted by SPSS version 22. The research findings indicate that profitability, proxied by Return on Assets (ROA), has a positive and significant partial effect on firm value (t-value 3.132 > t-table 2.04841). Solvency, proxied by the Debt to Equity Ratio (DER), also shows a positive and significant partial effect on firm value (t-value 5.810 > t-table 2.04841). Moreover, both profitability and solvency simultaneously have a positive and significant effect on firm value (F-value 86.997 > F-table 3.35). These results suggest that maintaining profitability and managing solvency effectively are key strategies for companies in enhancing firm value in a competitive market environment.

the village level. Aek Korsik Village, located in Aek Ledong Subdistrict, Asahan Regency, does not yet have an official website as an information medium or a platform for digital public services. This condition limits the community’s access to village information and keeps administrative services in a conventional, manual system. Through the Community Service Program (Kuliah Kerja Nyata/KKN) Group 5, Faculty of Engineering, Universitas Asahan, a web-based information system was designed and developed for Aek Korsik Village with the aim of improving information accessibility, village government transparency, and the efficiency of digital services for the community. The system development process involved field observations, interviews with village officials, needs analysis, user interface design, implementation, and website testing. The developed village website provides key features such as village profile, news and announcements, online administrative services, and information on village potential. The implementation results show that the website serves as an effective communication medium, facilitates community access to information, and supports transparency in public services. This study also recommends further development, such as mobile application integration and enhanced system security, to ensure the sustainability of digital services in Aek Korsik Village

Pelayanan informasi publik di Desa Teluk Sikumbang masih dilakukan secara manual dan terbatas, seperti melalui mading atau pengumuman lisan. Kurangnya pemanfaatan teknologi menyebabkan informasi yang disampaikan tidak tersebar secara efektif kepada masyarakat. Penelitian ini bertujuan untuk merancang sistem informasi desa berbasis web yang dapat meningkatkan efisiensi penyampaian informasi dan mempermudah masyarakat dalam mengakses informasi publik desa. Metode yang digunakan adalah metode waterfall, dan bahasa pemrograman PHP dan database Mysql dengan tahapan analisis kebutuhan, desain sistem, implementasi, hingga pengujian menggunakan black box testing. Hasil dari penelitian ini berupa sistem informasi berbasis web yang memuat modul beranda, profil desa, berita, pengumuman, galeri, pengaduan, dan kontak. Sistem ini diharapkan mampu menjadi solusi dalam pelayanan informasi.

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on stock prices at PT Unilever Indonesia Tbk for the period 2014 to 2023. This research uses a quantitative approach with an associative type of research. The data used is secondary data obtained from the company's annual financial statements and the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression, preceded by classical assumption tests to validate the model. The results show that partially, DER has a significant effect on stock prices, while TATO does not have a significant effect. However, simultaneously, both TATO and DER have a significant influence on stock prices. This indicates that the company’s capital structure plays an important role in influencing stock value in the capital market. Therefore, it is recommended that company management be more prudent in managing debt and improving asset utilization efficiency to attract investors and maintain the company’s stock price stability in the market.

BPR in Indonesia. This study uses qualitative research methodology.  The methodology employed is a case study.  The findings of this investigation include (1) Marketing communication strategies in increasing customer loyalty at BPR Kusuma Sumbing Delanggu are by using 1) advertising, BPR Kusuma Sumbing Delanggu utilizes digital media, only using Facebook, Instagram and the BPR Kusuma Sumbing Delanggu website. 2) sales promotion, promotions using distributing brochures, installing banners, personal and non-personal sales by visiting customers directly. 3) Public relations, BPR Kusuma Sumbing Delanggu is building a positive image of the company through events, sponsorships, or CSR. 4) digital media promotion, digital media used in marketing BPR Kusuma Sumbing Delanggu uses social media such as Instagram and Facebook, and we also have a special website for BPR Kusuma Sumbing Delanggu with the website address. (2) BPR Kusuma Sumbing's challenge is that educational communication regarding BPR Kusuma Sumbing Delanggu products to customers is sometimes hampered by a lack of understanding of financial literacy. Therefore, I have to explain in detail and coherently, which takes quite a long time. (3) The solution to addressing the challenges in marketing communication strategies to increase customer loyalty at BPR Kusuma Sumbing Delanggu is to continuously improve customer relationships and expand our reach. By strengthening communication and providing better education, we believe we can increase customer loyalty and the BPR's future growth.

This study aims to analyze the influence of liquidity, leverage, profitability, and company size on the share prices of companies that are members of the Investor33 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with purposive sampling techniques, so that 17 companies out of a total of 46 companies that meet the criteria are obtained. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. The analysis method used was multiple linear regression with the help of the Statistical Program for Social Science (SPSS) software version 25. The results of the analysis show that the leverage and profitability variables have a significant effect on the stock price, which indicates that the company's capital structure and ability to generate profits are important factors in the investor's assessment. In contrast, the liquidity variables and company size do not show a significant influence on the stock price, which means that the company's ability to meet short-term obligations and operational scale are not the main determinants in the formation of the stock price on the index. These findings provide implications for investors and company management to pay more attention to profitability and leverage aspects in financial strategies and investment decision-making. This research can also be a reference for further studies related to the analysis of financial ratios and capital market dynamics in Indonesia.

Discipline is a crucial aspect of education that plays a significant role in shaping students’ character and sense of responsibility. However, the manual discipline assessment process at SDIP Baitul Maal presents several issues, such as inaccurate data, limited analysis capabilities, and difficulty for teachers and parents to monitor students effectively. With the advancement of information technology, digital systems offer a potential solution to improve the efficiency and objectivity of the evaluation process. This study aims to design and develop a web-based application for assessing student discipline by implementing the K-Means Clustering method optimized with the Elbow method. The system is designed to cluster students based on numerical data such as attendance, tardiness, neatness, and rule violations, allowing for more accurate classification of discipline levels. The results show that the system successfully groups students into clusters automatically and provides informative visualizations of the outcomes. Additionally, the system facilitates real-time monitoring and evaluation by school staff and parents through a user-friendly interface. Therefore, the application of the K-Means Elbow method proves effective in supporting decision-making within the educational environment. This research is expected to contribute to the digital transformation of school management and enhance the quality of student character development.

Research Method: The community and prospective parents have difficulty accessing information about TK Harapan Bunda because they often have to come directly to the school in the morning or meet the school outside of working hours. This hinders efficiency and is time-consuming for them, as well as burdening educators. Therefore, a modern solution is needed such as an official website or digital platform to facilitate access to information quickly and practically. Research Results: The purpose of implementing the system is to evaluate whether the developed system has met expectations. Through testing and implementation, the quality of the system can be assessed. Conclusion: Based on the research and implementation of the TK Harapan Bunda web-based Information System, it can be concluded that: a) The web-based information system provides easier and faster access for the community and prospective parents to obtain information about the school. b) The professionally designed website has succeeded in improving the image of TK Harapan Bunda with an attractive appearance and informative content, which promotes the school's excellent programs and achievements, thereby increasing the interest of prospective students and parental trust. c) The use of modern technology in the development of this system shows that TK Harapan Bunda is able to adapt to increasingly rapid digital developments.

Posters are an important means of conveying information and promoting products or services to a wider audience through the power of visual communication. This research focuses on redesigning promotional and informational posters to support the marketing strategy of the Kopi Es Tak Kie website, a long-standing Chinese culinary heritage in Jakarta. The main objectives of this research are to enhance visual appeal, expand market reach, and strengthen cultural values ​​through print media designs that are representative and relevant to the development of the digital era. The approach used is visual communication design with the Design Thinking method. The stages in this method include audience needs research, design concept design, prototyping, and usability evaluation involving target respondents. In the visualization process, Figma software was used to arrange the poster layout, while Procreate was utilized to create complementary illustrations that provide an artistic and authentic feel. The resulting poster design emphasizes the use of a color palette of brick red, cream, and dark blue, combined with script and sans-serif typography. This combination was chosen to convey a cultural message while emphasizing the exclusive image of the Kopi Es Tak Kie brand. The visual harmony of color and typography enhances the cultural narrative while emphasizing the modern brand identity. The primary audience for this poster is young adults aged 22–40 who are interested in the fusion of traditional coffee culture and modern lifestyle. The findings of this study indicate that the redesigned poster is effective in bridging cultural heritage with digital branding, strengthening the identity of Kopi Es Tak Kie across both offline and online platforms. Thus, the poster medium is proven to act as a communication bridge connecting historical values ​​with contemporary marketing strategies.

This community service activity was carried out to increase the digital capacity and expand the market reach of the Peyek Bayam Yusr MSME located in Rajabasa Lama I Village, East Lampung, through the application of appropriate technology in the form of website creation and management training. In the rapidly developing digital era, the presence of online media is a key factor in supporting product marketing, but most MSMEs in this region do not yet have the skills or knowledge to utilize it optimally. This activity was designed in several stages: identifying needs, socialization, technical training, mentoring, and evaluation. The training included creating an account on a free platform, selecting a template, filling in product content, and managing supporting features such as photo galleries, contact information, and integration with social media. This approach was carried out directly by students so that MSME owners could follow each process. The results showed that after the training, all participants were able to create a simple website and began using it for promotions. Identified direct impacts included increased product visibility in online media, increased orders, and demand from outside areas that were previously difficult to reach. In addition, this activity also encouraged a shift in marketing patterns from conventional methods to technology-based strategies. The analysis of the results indicates consistency with various previous studies, such as Santoso (2020) and Ginting et al. (2021), which emphasize the importance of MSME digitalization to increase competitiveness. This process has had a significant positive impact on MSMEs. This program is recommended for other MSMEs, as it is hoped that this program will have a positive impact in line with market needs. This process is accompanied by direct mentoring so that the achieved results can be maintained and developed

Administrative services for correspondence and public complaints in villages are still largely handled manually, resulting in challenges in efficiency, speed of service, and poorly documented records. These issues are crucial to address to ensure better organized and responsive public services at the village level. This study aims to develop a website-based correspondence and complaint system accessible to the public and village officials. This study utilizes the Laravel Framework and Waterfall system development techniques. The results demonstrate that the system successfully simplifies the digital submission process for letters and complaints, and assists village officials in verifying and documenting data more efficiently. Based on implementation and testing, the system is considered effective and feasible to use, even though it is still operating locally. Therefore, it is recommended that the system be continuously developed, its features enhanced, and its online implementation be implemented immediately to provide broader benefits. This study aims to develop a website-based correspondence and complaint system accessible to the public and village officials. With this system, the public can submit letters and complaints digitally without having to visit the village office in person. This system also makes it easier for village officials to verify and document incoming complaints and letters in a more organized and efficient manner. The system development method used is the Waterfall method, which has clear and structured stages in each system development process. The results of this study indicate that the developed system successfully facilitates the digital submission of letters and complaints, which was previously done manually. The verification and documentation processes by village officials have also become more structured and efficient.

Website security is a crucial aspect in the face of increasing cyber threats. This study aims to implement website protection using SSL (Secure Sockets Layer) and HAProxy (High Availability Proxy) through a PFSense router, and to evaluate its effectiveness using the securityheaders.com platform. The methodology used is an experimental study with a reverse proxy server configuration based on HAProxy and SSL certificates from Let's Encrypt. Measurement results indicate an improvement in the website's security score after the configuration was applied, particularly in security headers such as Strict-Transport-Security, X-Frame-Options, and Content-Security-Policy. This research contributes to strengthening web security architecture that is simple, efficient, and openly adoptable by government institutions and medium-scale organizations that require open-source-based security solutions.

This community service activity was carried out at Muhammadiyah Tidore Elementary School with a primary focus on improving the competency of teachers and staff in managing the school website. The background to this activity stems from the school's need for information media that is fast, accurate, and easily accessible to the community. The school website not only serves as a means of publishing activities but also as a communication medium between the school, parents, and the wider community. With good website management, information about academic activities, important announcements, and the school profile can be conveyed more effectively. The activity implementation method is carried out through several structured stages. The first stage is preparation, namely identifying needs, preparing training materials, and coordinating with the school. The second stage is technical training involving teachers and staff to understand the basics of content management, from adding articles, updating information, to uploading activity documentation. The third stage is socialization, where the community, especially parents, are introduced to the functions and benefits of the school website. Next, the implementation stage is carried out by directly applying the training results in website management. The final stage is evaluation, which aims to assess the extent to which skills improvements have been achieved and the extent to which the website is utilized by the community. The results of the activity indicate a significant increase in the skills of teachers and staff. They are able to independently update website content and utilize user guides provided in the form of documents and video tutorials. Furthermore, public access to online school information has also increased. This demonstrates that the school website is truly an effective communication tool. Therefore, this community service activity is expected to become a model for information technology empowerment that can be replicated in other schools, particularly in North Maluku.