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Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.

Menstrual cycle irregularities are a prevalent reproductive health issue among adolescent girls, often linked to dietary imbalances that contribute to hormonal disruption and nutrient deficiencies. This study aimed to analyze the relationship between dietary patterns and menstrual cycles among female students at Ambassador High School. A cross-sectional design was employed with stratified random sampling, involving 30 female students. Data were collected using structured questionnaires covering dietary patterns (frequency, food types, nutritional intake, and eating habits) and menstrual cycle characteristics (regularity, duration, and complaints). The Chi-Square test was used to assess associations between variables at a significance level of p < 0.05. Results indicated that 56.7% of respondents had unbalanced diets characterized by high fast-food consumption, low fruit and vegetable intake, and frequent meal skipping. Menstrual cycle irregularities were reported in 60% of respondents. Statistical analysis revealed a Chi-Square value of 4.420 with a p-value of 0.035, confirming a significant relationship between diet and menstrual cycle. Cross-tabulation showed that 76.5% of students with unbalanced diets experienced irregular cycles compared to 38.5% with balanced diets. These findings highlight the importance of nutrition education and healthy food provision in schools to support adolescent reproductive health.

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.

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.

The study aims to analyze in greater depth the influence of work motivation and employee loyalty on employee performance at PT ABC. This research employs a quantitative approach with an explanatory design intended to systematically explain the relationships among variables. Data were collected through the distribution of questionnaires using a Likert scale (1–5) to employees with a minimum of one year of tenure, as they are considered to have an adequate understanding of organizational conditions. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software to obtain more accurate and comprehensive results. The findings indicate that all research indicators have met the established validity and reliability criteria. The structural model test shows that work motivation has a positive and significant effect on employee performance (β = 0.207; p = 0.007), and employee loyalty also has a positive and significant effect (β = 0.718; p = 0.000). The R-square value of 0.753 indicates that both variables are able to explain 75.3% of the variation in employee performance. These findings emphasize that work motivation and employee loyalty play important roles in improving performance, with loyalty being the most dominant factor influencing employee performance.

Multicollinearity is one of the common issues in multiple linear regression that can lead to instability in the estimation of regression coefficients. This study aims to examine the impact of multicollinearity on regression models and to evaluate the use of Ridge Regression as an alternative estimation method. The study employs simulated data consisting of 1,000 observations, including one dependent variable and four independent variables designed to exhibit high correlation. The analysis begins with model estimation using the Ordinary Least Squares (OLS) method, followed by multicollinearity testing using the Variance Inflation Factor (VIF). The OLS results indicate that most independent variables significantly influence the dependent variable, with a coefficient of determination (R²) of 0.9863. However, the high VIF values reveal the presence of strong multicollinearity in the model. To address this issue, Ridge Regression is applied, with the optimal penalty parameter determined through cross-validation, yielding a lambda value of 4.201589. The results show that the regression coefficients in the Ridge model undergo shrinkage, resulting in greater stability compared to the OLS estimates. Model evaluation indicates that the Mean Squared Error (MSE) for the OLS model is 24.77, whereas the Ridge model produces an MSE of 29.72. Although the Ridge model exhibits a slightly higher MSE, it effectively mitigates the impact of multicollinearity and provides more stable parameter estimates.

The postpartum period is an important time for the mother's physiological recovery after childbirth, during which various bodily changes are still ongoing and health risks, including changes in blood pressure, may occur. One factor that is thought to affect blood pressure during the postpartum period is dietary patterns, particularly high sodium intake. Salted fish is a food commonly consumed by the community and is known to have a high salt content. This study aims to analyze the effect of salted fish consumption on blood pressure in postpartum mothers from day 1 to day 28. This study used a quantitative approach with an analytical observational design through a cross-sectional method. The study sample consisted of 20 postpartum mothers on days 1–28 who were selected using purposive sampling. The independent variable was salted fish consumption, while the dependent variable was the systolic blood pressure of postpartum mothers. Data were collected through interviews using a structured questionnaire and blood pressure measurements with a standard tensiometer. Data analysis was performed using univariate and bivariate methods. The Shapiro–Wilk normality test showed that the data were not normally distributed, so the analysis was continued with the Wilcoxon test. The results of the study show a significant difference between systolic blood pressure before and after exposure to salted fish consumption, indicating that consumption of foods high in salt affects changes in blood pressure in postpartum women. This study concludes that salted fish consumption has the potential to affect the blood pressure of postpartum women. Therefore, nutrition education related to limiting the intake of foods high in salt during the postpartum period needs to be improved as part of efforts to prevent postpartum hypertension.

This research is motivated by the urgency of effective Islamic Education Management (MPI) as a prerequisite for enhancing the role of Islamic Education (PAI) teachers in shaping students’ religious character amid the challenges of digitalization and institutional coordination constraints. The purpose of this study is to analyze the implementation of MPI experienced by PAI teachers, the interaction among stakeholders, and the teachers’ perceptions of its effectiveness at PKPPS Minhajurrosyidin, East Jakarta. Using a descriptive qualitative method with a case study and phenomenological approach, data were collected through triangulation (interviews, observations, and document studies) and analyzed using the Miles and Huberman interactive model. The findings indicate that MPI is an essential structural mediating variable. The optimization of MPI—particularly in terms of digital facility support and professional training—significantly enhances the effectiveness of PAI teachers as Uswah Hasanah and as facilitators of adaptive and scientific learning. However, the main obstacle lies in the lack of horizontal coordination among teachers in holistically integrating Values-Based Education. The implications of this study emphasize the need for formal managerial policies to ensure collective responsibility in character formation.

Digital revolution and the disruption of the global labor market have made public organizations, especially vocational training institutions, even more complicated. This study seeks to examine the impact of dynamic skills on institutional resilience, with innovative leadership serving as a mediating variable. The study employed a quantitative methodology, utilizing data collected from 180 employees at the Medan Vocational and Productivity Training Center (BBPVP). We used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to look at the data. The findings indicate that dynamic capabilities exert a positive and significant influence on institutional resilience, underscoring the necessity for an organization to identify, capitalize on opportunities, and adapt to change. Dynamic qualities also have a big effect on inventive leadership, which is very important for making organizational change happen. Innovative leadership demonstrably influences institutional resilience and serves as a partial mediator between dynamic capabilities and institutional resilience. This research offers a theoretical advancement by synthesizing institutional theory, dynamic capacities, and innovative leadership to elucidate public organizational resilience. In practical terms, the findings of this study have significant significance for enhancing the adaptive capacity of vocational training institutions in the context of digital disruption.

The development of digital technology has encouraged businesses to utilize social media as an effective marketing tool, particularly in the fashion industry targeting Generation Z. In addition to digital promotional strategies, product quality is also an important factor influencing consumers’ purchase decisions. This study aims to analyze the effect of social media marketing and product quality on purchase decisions among consumers of Jims Honey Kaliwungu Branch. This research employed an explanatory type with a quantitative approach. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity testing, reliability testing, multiple linear regression, t-test, F-test, and the coefficient of determination with the assistance of SPSS. The results show that social media marketing has a positive and significant effect on purchase decisions, with a t-value of 2.293 greater than the t-table value of 1.984 and a significance value below 0.05. Product quality also has a positive and significant effect on purchase decisions, with a t-value of 6.631 greater than the t-table value of 1.984 and a significance value below 0.05. Simultaneously, social media marketing and product quality have a significant effect on purchase decisions, with an F-value of 25.994 greater than the F-table value of 3.09 and a significance value below 0.05. The coefficient of determination of 0.349 indicates that both independent variables contribute 34.9% to purchase decisions. These findings confirm that product quality has a more dominant influence than social media marketing in encouraging purchase decisions among consumers of Jims Honey Kaliwungu Branch.

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus and transmitted through the bite of the Aedes aegypti mosquito. According to the WHO, 40% of the world's population is at risk of dengue fever, with a significant increase in cases in the last two decades, especially in 2019. After declining during the Covid-19 pandemic, cases surged again in 2023, including in previously unaffected areas. In Indonesia, Ministry of Health data shows an increasing trend in cases, with 186,324 cases and 1,120 deaths by week 35 of 2024. Environmental factors and community behavior influence the spread of dengue-causing mosquitoes. This study aims to determine the relationship between these factors and the incidence of dengue fever in Central Lampung Regency. This study aims to determine the relationship between environmental factors and community behavior with the incidence of Dengue Hemorrhagic Fever (DHF) in Central Lampung Regency. This study is an observational analytical study using a case control study design. The research instruments used were questionnaires and observation sheets. The data analysis technique used the chi square test. From the results of the study it is known that out of 9 variables, 4 variables have a relationship with the incidence of DHF, namely the availability of container covers (p value = 0.023 <0.05), frequency of container drainage (p value = 0.001 <0.05), the presence of larvae in containers (p value = 0.006 <0.05), and respondent attitudes (p value = 0.023 <0.05). Based on research in Central Lampung Regency, of the nine variables examined, four were shown to be associated with the incidence of Dengue Hemorrhagic Fever (DHF). Therefore, it is crucial to raise public awareness and routinely implement Dengue Prevention (PSN) or 3M, both independently and collectively. Dengue prevention needs to be carried out not only through sanctions (punishment), but also through a promotive and preventive approach involving individuals, communities, environmental policies, and supervision from relevant agencies. These efforts must be comprehensive and sustainable, involving all levels of society.

Chrysanthemum is an ornamental plant widely cultivated in Indonesia, with various varieties that have unique and attractive characteristics. Each variety responds differently to changes in light intensity. Providing shade can help regulate the light intensity received by chrysanthemum seedlings during the acclimatization stage. This study aimed to determine the best shade percentage for the acclimatization growth of three chrysanthemum varieties. The research was conducted in the screenhouse of the Faculty of Agriculture, Tanjungpura University, for three months, from October to December 2024. The experiment used a Split Plot Design (Split Plot) with a Randomized Block Design (RBD), consisting of two factors: shade percentage and variety. There were three levels of shade and three chrysanthemum varieties, resulting in nine treatment combinations. Each treatment was repeated three times, with each replication consisting of three sample plants, resulting in 81 experimental units. The shade percentages used were 25% (n1), 50% (n2), and 75% (n3), and the varieties tested were Xanne (v1), Suciyono (v2), and Pinka Pinky (v3). Observed variables included plant survival rate, plant height, stem diameter, internode length, number of internodes, number of flower primordia, leaf color changes, along with supporting data such as temperature, humidity, and light intensity. The results showed that 50% shade was effective in promoting plant height and the number of flower primordia in the three varieties: Xanne, Suciyono, and Pinka Pinky. The Suciyono variety exhibited good vegetative and generative growth under all shade percentages.

The rapid development of the digital ecosystem has encouraged Micro, Small, and Medium Enterprises (MSMEs) in Ambon City to adopt online platform-based marketing strategies in response to changing consumer behavior that is increasingly digitally connected. This research focuses on MSME consumers in Ambon City who actively interact with local business products through digital platforms. The main problems identified include low digital marketing adoption by local MSME actors, limited empirical studies on Eastern Indonesia context, and the absence of an integrative analytical model that simultaneously tests three dimensions of digital marketing. This research aims to analyze the influence of digital marketing strategies encompassing social media marketing, paid digital advertising, and content marketing on consumer purchasing decisions of MSMEs in Ambon City. This study employs a quantitative approach with a survey design involving 100 respondents selected through purposive sampling, and data were analyzed using multiple regression analysis after passing classical assumption tests covering normality, multicollinearity, and heteroscedasticity. Results show that social media marketing has a significant effect with a regression coefficient of 0.387, paid digital advertising with a coefficient of 0.312, and content marketing with a coefficient of 0.274, all significant at the 0.05 level. Simultaneously, the three variables explain 67.1% of variation in consumer purchasing decisions with an F-count of 65.847. Social media marketing is proven as the most dominant dimension shaping consumer purchasing decisions of MSMEs in Ambon City. This research concludes that an integrated and contextual digital marketing strategy is a crucial instrument in driving MSME growth in Eastern Indonesia and recommends strengthening digital capacity of local business actors as a priority policy for regional MSME empowerment.Keywords: digital marketing; purchasing decision; MSMEs; social media; Ambon City

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital on MSME performance in Ambon City. A quantitative approach with associative-causal design was employed, involving 30 respondents selected through purposive sampling from active MSME operators in Ambon City. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 26, preceded by validity, reliability, and classical assumption tests. Results demonstrate that marketing digitalization exerts a positive and significant partial effect on MSME performance (t = 8.060; sig. = 0.000; β = 1.061), establishing it as the most dominant predictor in the model. Conversely, business capital shows no significant partial effect (t = 0.746; sig. = 0.462), attributable to the homogeneity of capital access among MSME actors in archipelagic regions. Simultaneously, both variables significantly influence MSME performance (F = 287.070; sig. = 0.000), with an exceptionally high R Square of 0.955, indicating that 95.5% of performance variance is collectively explained by the two predictors. These findings underscore the critical role of digital marketing capabilities over financial resources alone in archipelagic contexts. It is recommended that the Ambon City Government integrate digital marketing literacy training programs synergistically with inclusive financing schemes to comprehensively strengthen MSME competitiveness across the Maluku archipelago.

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

The issue of uninhabitable houses still requires an accurate identification mechanism because the manual data collection process has the potential to be time-consuming, costly, and subject to subjectivity in determining aid priorities. This study aims to develop a classification model to identify habitable and uninhabitable houses based on family socioeconomic data using the Random Forest algorithm. The research method includes data preprocessing, data division using stratified split in three scenarios, baseline model development, and optimization through hyperparameter tuning using GridSearchCV with 3-fold cross-validation and balanced class_weight parameters. The data used includes variables such as education type, employment status, occupation type, number of family members, and family insurance type. The test results show that the 70:30 data division scenario after tuning provides the best performance with a recall value of 0.5797 for uninhabitable houses and an F1-score of 0.4746. Feature importance analysis shows that education type and employment status are the most influential variables in the classification. The results of this study show that the model built is capable of increasing sensitivity in detecting uninhabitable houses to support more objective field survey prioritization.

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

Patient satisfaction is a key requirement for successful hospital services, influenced by factors such as mismatched expectations, nurses' personal behavior, high costs, and an unsupportive environment. Nurses' therapeutic communication plays a crucial role in increasing satisfaction in the inpatient ward by building trust and reducing misunderstandings in multicultural patients. Objective: To determine the relationship between nurses' therapeutic communication and patient satisfaction in the Inpatient Ward of Khidmat Sehat Afiat (KiSA) Regional General Hospital, Depok City in 2025. Method: A quantitative, analytical correlational study with a cross-sectional approach. The adult patient population was 120 people from August to October 2025, with a sample of 97 respondents via simple random sampling (with a 5% dropout rate). Data were collected using a questionnaire at KiSA Regional General Hospital, Depok (October-November 2025), and analyzed using chi-square for categorical variables. Results: 87.6% of nurses used good therapeutic communication; patient satisfaction was 79.3% satisfied, 27.3% quite satisfied, and 0% dissatisfied. The chi-square test yielded a p-value of 0.008 <0.05, indicating a significant relationship. Conclusion: There is a relationship between nurses' therapeutic communication and patient satisfaction levels in the Asoka Inpatient Ward of KiSA Regional General Hospital. Suggestion: Nurses should improve their skills through active listening, verbal empathy, information clarification, self-evaluation, and shift discussions for multicultural patients in Depok.