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Muhammadiyah is one of the largest Islamic organizations in Indonesia which was founded by K.H.Ahmad Dahlan in 1912 in Yogyakarta. This organization plays an important role in the renewal of religious thought and practice as well as in various aspects of social life in Indonesia. The history of Muhammadiyah covers a long journey from its founding to its role in social reform in Indonesia, making it an important subject to study. The aim of this research is to examine the history of Muhammadiyah from its initial founding to its contribution to social reform in Indonesia. By understanding the history and role of Muhammadiyah, it is hoped that it can provide deeper insight into the contribution of this organization to social reform and change in Indonesia. Method This research uses historical methods with a qualitative approach. Data was obtained through literature studies which included books, journals, articles and documents related to Muhammadiyah. The research results show that since its inception, Muhammadiyah has focused on education and health reform, which then developed into a broader social reform movement. Apart from that, Muhammadiyah also plays an important role in advocating social and political issues related to justice and equality. Muhammadiyah's role in social reform includes various initiatives in education, health, and social welfare that continue to this day. Conclusion Muhammadiyah has shown a significant role in Indonesian history, not only as a religious organization but also as an agent of social change. Muhammadiyah's contribution to social reform has had a broad positive impact on Indonesian society, making it one of the important pillars in the history of social reform in Indonesia.

Zakat, as one of the pillars of Islam, has great potential in supporting sustainable economic development, especially in the modern era which is characterized by technological advances and rapid social change. This research aims to explore the role of zakat in supporting sustainable economic development in the modern era, with a focus on its impact on reducing poverty and increasing community welfare. In this context a qualitative approach is used to analyze data from various sources, including case studies of zakat institutions, interviews with managers. zakat, and a review of related literature. Zakat not only functions as a tool for wealth redistribution, but can also be used to support entrepreneurship and small business development. Research results show that zakat has significant potential in improving community welfare, especially through funding entrepreneurship and small businesses. Digitalization of the zakat process has accelerated collection and distribution, increased transparency and accountability, and expanded the reach of zakat recipients. Zakat can be a vital instrument in achieving sustainable development goals. With collaboration between zakat institutions, the government and the private sector, zakat can have a greater positive impact in creating a just and sustainable society.

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

Environmental issues have become an increasingly significant topic in the accountingliterature in recent decades. The public's apprehension regarding the financial andnon-financial performance of companies has been heightened by environmentalissues associated with industrial activities, which has resulted in a heightened demandfor the disclosure and examination of environmental reports, particularly indeveloped countries. Nevertheless, there is a dearth of research in this field indeveloping countries, particularly in the Arab region, including Iraq. Therefore, thispaper aims at investigating the potential impact of disclosure of eco-sustainability infinancial reports on market value and the effect of disclosure of eco-sustainability infinancial reports on market value under the context of company characteristics (size,age, and loss). This paper draws on the data disclosed by companies listed on the IraqStock Exchange. The hypotheses regarding the impact of eco-sustainabilitydisclosure in financial reports on market value regarding company characteristicswere verified by selecting 35 joint stock companies from 2011 to 2022. This paperreached several conclusions. The effect of disclosures regarding eco-sustainability infinancial reports on market value has been revealed. Additionally, the market value of a company is influenced by the disclosure of eco-sustainability in financial reports, asindicated by the quality descriptors of the company, namely age and losses. Thepaper also found out that the disclosure of eco-sustainability in financial reports doesnot affect the market value of the company under the company qualities, as measuredby the company's size.

This study aims to test and analyze the effect of risk, company size and sales growth on capital structure in the food and beverage sector on the Indonesia Stock Exchange. The sample in this study was 5 companies that were selected using sample determination criteria. The analysis techniques used were classical assumption tests, hypothesis tests and coefficient of determination. The results showed business risk with a coefficient value of 0.136, company size 0.003, sales growth 0.704 and simultaneously had an effect with a coefficient value of 0.019.

A company is an entity consisting of individuals or groups who work together to achieve certain goals. PT Suparma cannot be separated from businesses that aim to gain profits in generating effectiveness and efficiency in financial management. Financial management or financial performance has an impact on the company. This research aims to determine the effect of liquidity ratios, solvency ratios and activity ratios on the financial performance of PT Suparma tbk for the 2019-2023 period. This research was conducted by calculating the financial ratios of PT Suparma Tbk which is listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression. The research results show that the liquidity ratio calculated using the current ratio has a positive and insignificant effect on financial performance (ROA), the solvency ratio calculated using the debt to equity ratio has a negative and insignificant effect on financial performance (ROA), and the activity ratio calculated using total asset turnover has a positive and significant effect on financial performance.    

This study aims to examine the shift in Islamic political thought in Indonesia, from a formalistic approach to a substantive one, as well as the factors that drive this change. The formalistic approach, which emphasizes symbols and the rigid application of Islamic law in the state structure, is increasingly seen as irrelevant to the social-political dynamics of plural Indonesia. In contrast, the substantive approach, which focuses on achieving the social goals of Islam, such as justice and welfare, is considered more adaptable to the needs of modern society. This research uses a qualitative method with a literature review approach, analyzing various relevant sources to identify the paradigm shift in Islamic political thought. The findings indicate that this shift is largely influenced by social developments and political challenges faced by Indonesian society. The implications of these findings highlight the importance of adopting a substantive approach in formulating inclusive public policies that can strengthen social harmony in Indonesia. This approach also offers a new foundation for the development of Islamic political thought that is more relevant to the challenges of the times.

This study evaluates the effectiveness of using infographics in conveying environmental issues, such as waste management and climate change. Quantitative methods were used to measure the level of public understanding before and after exposure to infographics. The findings show that attractive and simple data visualization significantly increases public knowledge and awareness of the importance of environmental conservation.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

This study aims to analyze user satisfaction with the Universitas Amikom Purwokerto repository website using the System Usability Scale (SUS) method. In the digital era, online repositories play a crucial role as a platform for storing, managing, and distributing academic work, supporting academic activities and knowledge exchange. However, observations indicate that the repository website faces challenges in accessibility, including unintuitive navigation, difficult-to-understand menus, and limited language options, as it is only available in English. Through a SUS survey involving 100 respondents, an average SUS score of 46 was obtained, falling into the "Not Acceptable" category with a grade of "F" and an adjective rating of "Poor." This result indicates that the website’s usability is insufficient and requires improvement. Recommendations include enhancing navigation, ensuring interface consistency, providing a dual-language option (Indonesian and English), improving website speed, and conducting regular user satisfaction evaluations. These improvements aim to optimize the Universitas Amikom Purwokerto repository website, thereby providing a better user experience and effectively supporting academic activities and the dissemination of academic work.  

The healthcare industry is increasingly relying on medical textiles, particularly single-use items such as surgical gowns, masks, and drapes, to maintain hygiene and prevent infections. However, the widespread use of these single-use textiles raises significant environmental and health concerns. These items are primarily made from non-biodegradable materials, contributing to large volumes of waste and environmental pollution. The production and disposal of single-use textiles also generate carbon emissions, further exacerbating climate change. In response to these challenges, reusable medical textiles have emerged as a more sustainable alternative. Reusable textiles offer several environmental benefits, including reduced resource consumption, lower carbon emissions, and decreased waste generation. Additionally, reusable textiles can improve occupational health by reducing healthcare workers' exposure to harmful chemicals and irritants found in single-use textiles. This study compares the environmental impact and occupational health risks associated with reusable and single-use medical textiles, focusing on factors such as carbon footprint, waste generation, and chemical exposure. Life-cycle assessment (LCA) methodologies were employed to quantify the environmental impacts, while workplace exposure measurements assessed the health risks to healthcare workers. The results indicate that reusable textiles significantly reduce carbon emissions and waste compared to single-use textiles. Furthermore, reusable textiles were associated with lower levels of chemical exposure for healthcare workers. The study concludes with recommendations for healthcare systems to adopt reusable textiles to reduce environmental and health risks, while also suggesting areas for future research on sustainable textile innovations and the integration of reusable systems in healthcare facilities.

The role of blue carbon in mitigating climate change in coastal Indonesia is very important because ecosystems such as mangrove forests, seagrass beds, and tidal marshes are not able to absorb and store carbon. In addition, these ecosystems support biodiversity, protect coastlines, and increase resilience to climate change. However, human activities, such as land conversion and development, threaten these ecosystems. Therefore, conservation and restoration are important to maintain carbon stocks and strengthen coastal resilience. Research shows that Indonesian mangroves have a carbon absorption capacity five times greater than tropical land forests. Mitigation efforts need a holistic approach that includes conservation and sustainable management. Using qualitative analysis methods through documents, this study recommends strategies to improve the preservation of blue carbon ecosystems, which can help achieve greenhouse gas emission reduction targets and increase coastal resilience to climate change impacts.

Activities to improve children's creativity through cheerful garden activities (learning while playing outdoors) in Pasinan village, Lekok sub-district, this activity was carried out for approximately five times and for its implementation on Saturdays and Sundays each meeting discussed a different topic. For the first activity in the ceria park, namely making a pigura made from used cardboard with decorations made from tree branches and origami. Providing material about the design of the craft form to be made and making changes to the design of the craft form so that the results obtained can channel the strengths of this cheerful garden program such as minimizing expenses, attracting customer attention by increasing product visuals, and maximizing the ergonomic value of the products created. This community service uses the PAR method and is able to improve the expertise and skills of children in Pasinan village, therefore the expertise possessed by everyone can undergo social change based on involvement in a related activity. The PAR method in community service activities is an activity that has a very significant impact because it focuses on improvement and change.

The passing ability of class 5 B students at SDN Lidah Wetan II/462 can be improved by learning football passing material using the learning together method in PJOK learning, based on the findings of two cycles of classroom action research. The increase in football passing ability from pre-cycle, cycle I to cycle II shows this. Football passing has an average value of 62.20 in the pre-cycle. The average score increased to 67.62 in the first cycle of student assessment results, and to 77.24 in the second cycle, a quite good change. It can be seen that this increase illustrates that students' soccer passing abilities have experienced quite good changes in each process.

This study aims to examine the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover on profit growth in manufacturing companies in the goods and consumption industry sector listed on the Indonesia stock exchange. The population in this study are manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesia stock exchange for the period 2029-2022. The sample in this study is the Financial Statements of Manufacturing Companies in the 2019-2022 goods and consumption industry sub-sector which were taken using purposive sampling method, so that 15 companies were obtained as samples. And using the multiple linear analysis method, classical assumption test, t test (partial test), and the coefficient of determination with the SPSS (Statistical Product and Service Solution) v16 software. Based on the results of the research, it can be concluded that partially the Current Ratio has a positive and significant effect on profit growth, while the Debt to Equity Ratio has a positive and significant effect on profit growth as well as the Total Asset turnover has a positive and significant effect on profit growth in manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2019-2022 period.

Relapse is a relapse behavior that repeatedly occurs after undergoing rehabilitation characterized by the emergence of addictive mindsets, behaviors and actions after the withdrawal period. Drug cases create a sense of dependence caused by several factors, namely family factors, social factors, employment factors, psychological factors and spiritual factors. That's why the case causes uncontrolled emotions of wanting to collect. The focus of the research is to analyze in depth the psychospiritual of ODGPZ who experience continuous relapse in the Rehabilitation Workshop. The term psychospiritual refers to psychology and spirituality where the psychological dimension affects the spiritual experience and the spiritual dimension can affect psychology. Spirituality and psychology include the search for identity which raises various questions that can cause problems in oneself that make oneself anxious, depressed, unstable mood and feeling like they have no purpose in life. Psychospirituality is used as a tool or analytical knife for counselors to dismantle spiritual problems experienced by counselors and see patterns of relapsed behavior. The purpose of the study was to determine the pattern of relapse behavior for the ODGPZ group and analyze the pattern of relapse behavior using a psychospiritual perspective at the BNN Deli Serdang Rehabilitation Workshop. This study uses a qualitative research methodology with a case study method to clients who have experienced relapse. Data collection techniques were obtained by initial observation, interviews and documentation. The results of the analysis showed that the pattern of relapse behavior by ODGPZ was extraordinary enjoyment, suggestions from ODGPZ friends, increasing the spirit of activity, escaping from problems, and pressure and stigma from society. After the pattern was analyzed using a psychospiritual lens, the author found that there were clients who still found it difficult to refuse offers from ODGPZ friends, there were errors in interpreting the theological message of the Bible text, all problems were solved with drugs, finding meaning and purpose in life and social change. Therefore, psychospirituality is closely related to the intellectual and emotional of the individual which affects the mindset and behavior of individuals, especially drug user.

The decline in the marriage rate in Indonesia in the last decade is a complex phenomenon with many interrelated causes. The institution of marriage, once a strong tradition binding two individuals in a commitment to live together, has undergone significant changes in recent decades. The latest data from the Central Statistics Agency (BPS) shows a decreasing trend in the marriage rate nationally. In 2023, there will only be 1,577,255 marriages recorded in Indonesia, a decrease of 128,000 from the previous year. During the last decade, the marriage rate experienced a significant decline of 28.63 percent. In-depth research highlights the socio-economic factors, changes in mentality, and the influence of online mass media, especially social media, that play a role in this change. The influence of online mass media, particularly social media, is also a factor that cannot be ignored in understanding changing attitudes towards the institution of marriage. Social media has broadened access to information and facilitated communication between individuals in unprecedented ways. Not only does this change the way individuals interact and form relationships, but it also influences perceptions of traditional values such as marriage.

The research aims to analyze the impact of capital expenditure, leverage, and dividend policy on the relative value of non-financial companies listed on the Indonesia Stock Exchange. Using a quantitative method and multiple linear regression analysis, data were collected from the financial statements of companies over a certain period. Descriptive statistical tests, classical assumption tests, and hypothesis tests were conducted to analyze the data. The results indicate that capital expenditure and leverage do not have a significant impact on the relative value of the companies, while dividend policy has a positive and significant effect. These findings have important implications for investors in considering a company's dividend policy before making investments. For companies, the results serve as a reference to pay more attention to dividend policies in efforts to increase the relative value of the company.

Investment is the act of placing funds in the hope of getting additional money or profits. Basically, investing involves placing a certain amount of funds today in the hope of making a profit in the future. From this understanding, it can be concluded that stock investment is the allocation of current sources of funds with the hope of gaining profits in the future through purchasing securities in the form of shares. The aim is to obtain additional or certain profits from the funds invested in trading shares on the stock exchange.  

Abstract. Bureaucratic reform in Indonesia is an important agenda in improving government performance, especially in public services. Kerinci Regency, Jambi Province, faces various challenges in carrying out bureaucratic reforms, such as low capacity of civil servants, limited infrastructure, and resistance to change. Weber's bureaucratic theory, New Public Management (NPM), and the concepts of efficiency, effectiveness, and transparency are the theoretical framework for understanding the importance of bureaucratic reform. This study uses a qualitative descriptive approach with in-depth interview methods and direct observation. The results of the study show that Kerinci Regency has implemented bureaucratic reform policies, such as simplifying service procedures and using information technology. However, various obstacles such as the lack of ASN capacity and limited infrastructure hinder the implementation of reforms as a whole. The positive impacts identified are increased community satisfaction, transparency, and accountability of local governments. This research recommends increasing the capacity of civil servants, expanding the implementation of e-government, and strengthening service infrastructure to support more effective and sustainable bureaucratic reform. Thus, bureaucratic reform in Kerinci Regency can encourage public services that are more efficient, transparent, and responsive to the needs of the community.