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Indonesia harbors extraordinary linguistic diversity with over 700 regional languages representing approximately 10% of the world's languages within 1.3% of global land area. However, this diversity faces existential threat from language shift toward Indonesian, urbanization, education policies favoring the national language, and globalization. UNESCO classifies 146 Indonesian languages as endangered, with several dozen facing imminent extinction as last speakers age without intergenerational transmission. This study documents the current vitality status of Indonesian regional languages, analyzes factors driving language endangerment and shift, evaluates existing conservation efforts, and proposes evidence-based strategies for language revitalization and maintenance. A multi-phase approach was employed: vitality assessment of 150 regional languages using UNESCO's Language Vitality and Endangerment framework with surveys involving 2,400 speakers; ethnographic case studies in 12 speech communities; policy analysis; evaluation of 25 revitalization programs; and predictive modeling of language shift trajectories. Of 150 surveyed languages, only 23 (15.3%) classified as safe with robust intergenerational transmission; 48 (32.0%) were vulnerable; 42 (28.0%) definitely endangered; 28 (18.7%) severely endangered; and 9 (6.0%) critically endangered. Key endangerment drivers included Indonesian-only education (92.3% of schools), urban migration (67.8% of youth), negative language attitudes (54.2% of parents), and lack of written traditions (73.4% of languages lacking orthographies). Modeling projected that without intervention, 40% of currently vulnerable languages will become definitely endangered within 20 years. Successful revitalization demands community-owned interventions, mother-tongue-based multilingual education, new digital language domains, and attitude change campaigns. Indonesia's linguistic diversity represents invaluable cultural and scientific heritage requiring urgent, coordinated conservation action.

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

Industrial development in Indonesia has significantly contributed to national economic growth; however, it also poses potential risks of environmental pollution when corporate waste management is not conducted properly. Environmental pollution resulting from corporate waste activities may cause harm to surrounding communities, including health problems, ecosystem degradation, as well as material and immaterial losses. In this context, the class action mechanism serves as a relevant legal instrument to collectively advocate for the rights of affected communities. This study aims to analyze the implementation of the class action mechanism in environmental pollution cases based on Decision Number 29/Pdt.G/2023/PN.Skh and to evaluate its effectiveness in providing legal protection and restoring the rights of affected communities. This research employs normative legal research using statute approach, case approach, and conceptual approach. The findings indicate that the class action mechanism in the aforementioned decision fulfilled the requirements of numerosity, commonality, typicality, and adequacy of representation as regulated under Supreme Court Regulation (PERMA) Number 1 of 2002. Procedurally, the class action proved effective in enhancing access to justice, ensuring judicial efficiency, and strengthening the protection of the constitutional right to a good and healthy environment. However, its substantive effectiveness remains dependent on the fulfillment of formal requirements, the quality of evidence presented, and the consistent application of environmental law principles by judges. Therefore, the class action mechanism constitutes an important instrument in environmental law enforcement, yet it requires consistent regulatory support and judicial practice to achieve optimal ecological justice.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.

This research benchmarks multiple machine learning (ML) algorithms for large-scale loan default prediction using a real-world dataset of 255,000 borrower records, where default cases represent only ~9–12% of total observations. The study addresses the persistent gap in comparative analyses of ML models that balance predictive accuracy, interpretability, and computational efficiency for credit risk assessment. Six algorithmic families were evaluated Logistic Regression, Random Forest, XGBoost, LightGBM, CatBoost, Artificial Neural Networks (ANN), and Stacked Ensemble—using standardized preprocessing, hybrid imbalance handling (SMOTE, class weighting, under-sampling), and comprehensive evaluation metrics (AUC, F1, Recall, Precision, PR-AUC, and Brier Score). Empirical results show Logistic Regression achieved the highest AUC of 0.732, outperforming nonlinear models under the baseline configuration, while LightGBM attained perfect recall (1.0) but low precision (0.116), indicating over-prediction of defaults. Gradient boosting models demonstrated robust calibration (Brier ≈ 0.114–0.116) and the best computational efficiency, with LightGBM showing the fastest training and lowest memory use. CatBoost exhibited strong recall but the slowest computation, and ANN underperformed on tabular data (AUC ≈ 0.56). The Stacked Ensemble delivered balanced results with AUC = 0.664 and improved overall stability. These findings confirm that boosting-based models, particularly LightGBM and CatBoost, offer superior scalability and calibration, whereas Logistic Regression remains a valuable interpretable baseline. The study concludes that effective default prediction requires integrating rebalancing, calibration, and threshold optimization to enhance recall and operational deployment reliability in large-scale credit ecosystems.

Explainable artificial intelligence (XAI) has become a critical requirement in cybersecurity due to the high-stakes nature of security decision-making and the limitations of black-box learning models. This study investigates the construction of an explainable cybersecurity knowledge representation by leveraging standardized terminology from the NIST cybersecurity glossary. The primary problem addressed is the lack of transparent and semantically grounded reasoning mechanisms in existing AI-driven cybersecurity systems, which limits trust, accountability, and analyst adoption. To address this challenge, we propose a NIST-based semantic knowledge graph that embeds explainability directly into its ontology structure and reasoning process. The proposed framework systematically extracts definitional entities and relations from NIST glossary entries to construct a domain ontology and a multi-relational knowledge graph. A rule-based semantic relation extraction method is employed to ensure faithful, interpretable, and reproducible reasoning paths. The resulting knowledge graph contains over 3,000 cybersecurity concepts and approximately 27,000 semantic relations, covering hierarchical, associative, dependency, and mitigation semantics. Experimental evaluation demonstrates that the proposed approach achieves a high level of explainability, with 92.4% of reasoning outcomes being fully traceable and only 1.4% classified as non-traceable. Most explainable reasoning paths are limited to two or three hops, indicating an effective balance between inferential depth and human interpretability. Structural analysis further confirms the presence of meaningful hub concepts that support multi-hop semantic inference. These results confirm that ontology-driven, standard-based knowledge graphs provide a robust foundation for explainable cybersecurity intelligence. The study concludes that explainability-by-design, grounded in authoritative standards, offers a viable and trustworthy alternative to opaque AI models for cybersecurity applications.

This study aims to analyze the strategies implemented by Islamic Religious Education (PAI) teachers in shaping adolescent personality at SMA Negeri 1 Sragen. The research employed a qualitative approach with a descriptive case study design. Data were collected through participatory observation, in-depth interviews, and document analysis, and were analyzed using an interactive data analysis model. The findings indicate that personality development strategies were carried out in a planned, systematic, and collaborative manner through five main approaches: role modeling, religious habituation, integration of values into classroom instruction, personal mentoring, and collaboration among teachers. Role modeling emerged as the most dominant strategy, as students tend to imitate teachers’ behavior in daily interactions. Religious programs such as congregational prayer, Qur’anic recitation, Islamic student organization activities, and Friday religious programs function as instruments for internalizing religious and social values. These findings affirm that adolescent personality development requires an integrated strategy embedded within school culture and supported by a conducive educational environment.

This research was motivated by the relatively low level of student learning activities, indicated by limited participation in asking questions, answering, and expressing opinions during the learning process. In addition, some students showed low concentration and attention to the teacher’s explanations. The learning process was still teacher-centered, which reduced student activeness and affected learning outcomes. To address this problem, teachers need to apply learning methods that encourage student participation while improving learning outcomes. One method that can be applied, particularly in social studies subjects, is the Quiz Team learning method. This study aimed to determine the effect of the Quiz Team learning method assisted by Baambozle media on student activity and learning outcomes in social studies at MTsN 6 Tulungagung. The study used a quantitative approach with a quasi-experimental design, specifically a non-equivalent control group design. Data were collected through questionnaires, tests, and documentation. Questionnaires were used to measure student learning activity, while tests were used to assess learning outcomes. The sample consisted of 32 students in the control class and 32 students in the experimental class selected through purposive sampling. The results showed that the Quiz Team method assisted by Baambozle media significantly affected students’ activity and learning outcomes, indicated by a Sig. (2-tailed) value of 0.000 < 0.05. The findings imply that this method can enhance student activity and consequently improve learning outcomes.

This study aims to analyze the influence of digitalization on the lifestyles of students at Universitas Nasional Pasim. The research employs a quantitative approach through field survey methods, targeting a population of 123 students from the Faculty of Economics, Class of 2025. A minimum sample size of 56 respondents was determined using the Slovin formula. The sampling technique utilized was purposive sampling, while data analysis involved validity and reliability tests, classical assumption tests, and multiple regression analysis to determine the relationships between variables. Empirical results indicate that digitalization has a positive and significant influence on student lifestyles, with the F-calculated value exceeding the F-table at the specified level of significance. The R-Square value further explains the contribution of the digitalization variable to changes in the respondents' lifestyles. The findings reveal positive impacts such as increased academic efficiency, instant access to information, and the convenience of transactions through practical digital payment systems. Conversely, negative impacts identified include a rise in consumptive behavior driven by cashless and paylater features, where student budgets are increasingly used for non-academic purposes. Furthermore, high intensity of social media usage triggers the Fear of Missing Out (FOMO) phenomenon and a decline in real-world social interaction. In conclusion, digitalization is a pivotal factor in shaping modern student lifestyles. It is essential to enhance financial literacy and strengthen self-control to minimize the negative impacts of technology in the future.

Globalization have encouraged higher education institutions to undertake internationalization. However, its implementation still faces challenges at the academic, governance, and facilities and infrastructure levels. This study aims to investigate internationalization at the State-owned Islamic Higher Education Institution (PTKIN), specifically at the Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta. Using a descriptive quantitative approach, this study analyzes the relationship between internationalisation strategy and dimensions to internationalisation programs and activities in the university studied. Data were collected through a survey to university and faculty leaders, study program managers, and educational staff. The results show a positive and significant relationship between internationalization strategies and dimensions with internationalization. Other findings demonstrate the consistency of internationalization efforts at UIN Sunan Kalijaga in terms of HEIs governance, academics, research, and student affairs. In addition, this study identified three challenges faced by UIN Sunan Kalijaga as a consequence of changes in internationalization priorities at UIN Sunan Kalijaga, namely budget availability, staff/lecturer competence, and facilities/infrastructure supporting internationalization.This study suggests four recommendations, namely collaboration between institutions, establishment of international classes, provision of supporting facilities and infrastructure, enhancement of the number and amount of budgets for international publication/research, and improvement capacity for lecturers/staff.

Pedagogical challenges faced by elementary school teachers remain a critical issue in classroom instruction. Teachers are expected to implement student-centered learning while addressing diverse student characteristics, increasing curriculum demands, limited instructional resources, and various classroom constraints. This study aims to understand and describe the pedagogical challenges experienced by elementary school teachers in classroom instruction through a qualitative library research approach. Data were collected from peer-reviewed journal articles published within the last five years and relevant academic books published within the last ten years. The selected literature was analyzed thematically to identify recurring patterns and key issues related to pedagogical practices. The findings indicate that major challenges include classroom management difficulties, the implementation of differentiated instruction, curriculum adaptation, technology integration, and limited opportunities for professional development. These challenges reveal a persistent gap between pedagogical theories and classroom realities. The study concludes that addressing pedagogical challenges requires not only teacher competence but also strong institutional support, flexible curriculum implementation, and continuous professional development.

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.

The rapid development of digital technology requires greater adaptive capacity in both the economic and educational sectors, including in rural areas. However, limited digital literacy and the continued use of conventional learning methods remain common challenges. This activity aims to enhance the competitiveness of micro, small, and medium enterprises (MSMEs) as well as the quality of primary education in Baharen Village, Sidamanik District, through the implementation of a Community Service Program (Kuliah Kerja Nyata/KKN). A descriptive qualitative approach with a participatory model was employed, actively involving MSME actors, teachers, and students throughout all stages of the program. The activities included assistance in the digitalization of the MSME Gerai Mumtazah through Google Maps registration and the implementation of the QRIS cashless payment system, as well as the application of interactive learning methods based on joyful learning at the Baharen Village State Elementary School. The results indicate an increase in students’ learning motivation and classroom participation, along with improved accessibility and transaction efficiency for the MSME partner. These findings suggest that community-based participatory service activities can make a tangible contribution to strengthening the local economy and improving the quality of education in rural areas.

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

This study aims to analyze the effect of Debt to Asset Ratio and Debt to Equity Ratio on Price to Book Value at PT Tiga Pilar Sejahtera Food Tbk for the period 2012 2024. The phenomenon of debt ratio fluctuations, negative DER in several years, and significant changes in PBV are important bases for conducting this study. The research method used is a quantitative method with a descriptive and associative approach. The data analyzed are secondary data in the form of the company's annual financial reports. Data analysis techniques include classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that Debt to Asset Ratio (DAR) has a negative and significant effect on Price to Book Value (PBV). Debt to Equity Ratio (DER) is also proven to have a negative and significant effect on Price to Book Value (PBV). Simultaneously, the Debt-to-Asset Ratio and Debt-to-Equity Ratio significantly influence Price-to-Book Value (P/BV), with a coefficient of determination of 67.3%. This means that the DAR and DER variables explain 67.3% of the variation in company value, with the remainder influenced by other factors outside the study.

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

This study aims to analyze the influence of Financial Literacy, the use of Digital Payments, Lifestyle, and Pocket Money on the Consumptive Behavior of Generation Z. The research subjects were students of the Faculty of Economics and Business, Budi Luhur University. This study uses a quantitative approach with a survey method through the distribution of online questionnaires. The population in this study consisted of 1,017 active students of the Faculty of Economics and Business, Budi Luhur University, from the 2022-2025 batch, with a sample size of 100 respondents determined using the Slovin formula and non-probability sampling technique with purposive sampling method. The data obtained were analyzed using SPSS version 25 with multiple linear regression analysis, classical assumption testing, model feasibility testing (F test), t test, and coefficient of determination (R²). The results showed that financial literacy, lifestyle, and pocket money significantly influenced students' consumptive behavior. Meanwhile, the use of Digital Payment does not significantly affect students' Consumptive Behavior. In addition, the results of the model feasibility test (F test) show that Financial Literacy, the use of Digital Payment, Lifestyle, and Pocket Money together significantly affect Consumptive Behavior, so that the regression model is declared feasible for use.

This research is based on the understanding that increasing the number of entrepreneurs is a crucial element for a country's economic growth. The contribution of the younger generation, especially college graduates, is vital in improving the quality of human resources and driving national economic growth. This study aims to examine the influence of entrepreneurship learning and entrepreneurial motivation on the entrepreneurial interest of students in the Economics Education study program at PGRI Wiranegara University. This education also has the potential to reduce unemployment and make entrepreneurship a promising career path. In addition to physical capital, interest and courage in entrepreneurship are crucial intangible assets for students in optimizing their potential and contributing to the country's economic growth. The method used in this study was quantitative with an associative design. Data were collected by distributing questionnaires to Economics Education students from the classes of 2021, 2022, and 2023 who had completed the "Entrepreneurship" course. Validity was tested using the Pearson correlation coefficient, while reliability was tested using the Cronbach's Alpha method. Data analysis was performed using multiple linear regression. Based on the results obtained, it was concluded that entrepreneurship learning and entrepreneurial motivation have both partial and simultaneous effects on entrepreneurial interest among students in the Economics Education Study Program at Universitas PGRI Wiranegara.

Microteaching is an innovative educator training method aimed at developing basic teaching skills and fostering student self-efficacy through a micro-scale approach. This study describes how teaching simulations with limited duration, audience size, and material focus can facilitate the transformation of pre-service teachers' pedagogical competence. Using a qualitative approach, the research found that microteaching functions as a "safe laboratory" for students to explore teaching creativity without the risk of systemic failure. The skill development process includes mastering stimulus variation techniques through the use of visual and audiovisual media, such as PowerPoint and instructional videos, as well as strengthening instructional communication styles. Furthermore, students' self-efficacy increases significantly through a cycle of constructive feedback from peers and supervisors, enabling reflection-on-action. The results conclude that the re-plan and re-teach mechanisms are crucial in shaping professional and permanent teaching behaviors before students enter actual classroom environments. These findings highlight the importance of microteaching in developing both the technical and reflective skills necessary for effective teaching practice.