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This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.

in today's increasingly competitive business environment organization face growing complexities, particlurly in sustaining employee productivity amif external pressure such as market competition and demands for innovation and internal issues, including employee well-being and leadership quality. productivity plays a pivotal role in organizational succser, shaping profitability, operational efficiency, and competitiveness. a key derminant is employee well being, with job stress frequently exerting a detrimental effect. prolonged increased absenteeism, thereby undermining organizational productivity. this study examines the effects of transformational egagement as a mediating variable, at PT Tigamas Mitra Selaras Gresik. The objective is to analysze how transformational leadership and kob stress, both directly and through the mediation of employee comprising the entire population (n=36) was employed; data were collected viar suvey and analyzed using partial least squares (PLS). the findings indicate that transformational leadership has a positive effect on productivity and employee engagement, whereas excessive kobn stress exarts a negative impact on both engagement and productivity. Moreocer, employee engagement signifianctly mediates the relationship between transfromational leadership and productivty and between job steess and productivty. the study recommends the development of transformational leadership and the impementation of robust stress-management strategies as critical avenues for enhancing productivity. accordingly, organizations should institute transformational leadership training to strengthen engagement and introduce stress-mnanagement initiatives grounded in psychological support and more collaborative work environment. this study offers practical constributions to human resource management praticulary importance of balancing insipirational leaderhsip with reduction of work-elected pressures.

Business entities often face bankruptcy risks due to various factors, including accounting errors, limited experience, or small-cap transactions. The COVID-19 pandemic exacerbated financial conditions for many companies, such as PT Garuda Indonesia (Persero) Tbk., which experienced a significant revenue decline. Additionally, individuals may face bankruptcy due to reasons like job termination or business failures. The primary cause of bankruptcy lies in the imbalance between debt and income, often worsened by poor financial planning. Government regulations can help mitigate bankruptcy risks, such as through health insurance and credit restrictions. The bankruptcy process aims to provide fair resolutions between debtors and creditors while safeguarding public interests. Bankruptcy can also offer debtors the opportunity to restructure their debt, maintain economic stability, and prevent social loss. In practice, bankruptcy involves the management of the debtor's assets by a trustee and the proportional distribution of proceeds to creditors. The application of freedom of contract and legal certainty principles in debtor-creditor relationships is crucial to ensuring a transparent, efficient, and equitable process.

Type 2 Diabetes Mellitus is a chronic disease that not only causes physical disorders, but also has an impact on the patient's psychological condition, especially increased stress levels. Unmanaged stress can worsen medical conditions, decrease adherence to treatment, and negatively impact the patient's quality of life. Social support is known to have an important role as a protective factor in helping patients cope with psychological burden. This study aimed to analyze the relationship between social support and stress levels in patients with Type 2 Diabetes Mellitus. The research design used was descriptive correlation with a cross-sectional approach, involving [number of respondents] patients selected with the [mention sampling technique]. The research instrument used a validated social support questionnaire and stress scale. The data were analyzed by the Pearson/Spearman correlation test according to the data distribution. The results showed that there was a significant relationship between social support and stress levels in patients with Type 2 Diabetes Mellitus (p < 0.05), with a negative correlation direction, which means that the higher the social support received by the patient, the lower the level of stress experienced. These findings confirm the importance of the role of family, health workers, and the social environment in supporting patients to manage stress and improve quality of life. This study recommends the need for social support-based interventions in diabetes management programs in health services.

Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environmental score, and social score; and firm value is proxied by Tobin's Q. Our results reveal that ownership structure (management ownership, institutional ownership, and public ownership) have a direct effect on firm value, but indirectly do not have an indirect effect on firm value through CSR does not mediate the relationship between management ownership and institutional ownership with firm value. The unique findings of this study indicate that CSR mediates the relationship between public ownership and firm value. Public ownership partially mediates the relationship between firm type and firm value. The implications of this study will be significant for policymakers, corporate management, academics, and investors in considering the adoption and importance of corporate environmental practices.

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

This study aims to describe and analyze the communication strategy of the General Affairs (GA) Division of PT The UNV Serang in managing work relationships with outsourced workers from PT Tri Karya Cemerlang (TKC). Using a qualitative approach and in-depth interview methods, this study found that the GA Division implemented a structured and effective communication strategy, reflecting a deep understanding of Communication Strategy Theory, Organizational Communication, and Communication Management. The strategy involved thorough planning, flexible implementation, and continuous evaluation. The GA Division used various communication channels such as WhatsApp groups, weekly face-to-face meetings, and the use of visual media (photos/videos) to ensure clear and directed communication. This multi-channel approach facilitated timely and accurate information flow between departments and outsourced workers. Additionally, the GA Division positioned itself as a "communication bridge," centralizing coordination for all departments and ensuring smooth operational processes. The communication pattern employed was an effective combination of formal, hierarchical communication and informal, personal communication. This combination served to strengthen relationships, foster mutual understanding, and promote a collaborative work environment. The study highlights the importance of a strategic and adaptable communication framework that ensures seamless coordination, promotes positive work relationships, and contributes to organizational success. This research can serve as a reference for improving communication strategies in similar organizational settings.

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This study aims to analyze the strategies implemented by Hotel Abadi in Serang City to maintain its image and reputation amidst the increasingly competitive hotel industry and pressures caused by the COVID-19 pandemic. A descriptive qualitative approach was used with a SWOT analysis technique to identify the strengths, weaknesses, opportunities, and threats facing the hotel. The results show that Hotel Abadi still relies on the strength of social relationships and loyalty of existing customers as reputation capital, but has not been able to manage its image comprehensively in accordance with the principles of image management theory. The communication strategies used are still conventional, such as banners and direct promotions, and have not yet touched on the realm of digital branding and professional management of customer feedback. On the other hand, the threat from new, more modern hotels that are more adaptive to technological developments is an urgent external challenge that requires a strategic response. Hotel Abadi must also pay more attention to service quality, not only from the physical side but also the overall customer experience. Given the rapid development of technology, management needs to formulate a more targeted and effective digital communication strategy to reach a wider audience through social media and websites. Hotel Abadi is advised to undertake a strategic transformation that is not only promotion-oriented, but also includes strengthening brand identity, improving service quality based on customer needs, and structured reputation management with an image management approach.

This study aimed to evaluate the forage production characteristics of Japanese papaya (Cnidoscolus aconitifolius) as a potential feed source for ruminant livestock. The research employed a case study approach through direct field observations on four mature Japanese papaya plants naturally grown as living fences in Malang City. Measured variables included the diameter of the main branch, number and length of sub-branches, forage yield, and nutrient composition. Data were analyzed using correlation and simple linear regression to determine the relationship between plant structure and forage productivity. The results indicated that the diameter of the main branch showed a strong positive correlation with the number and length of sub-branches, as well as with forage yield and nutrient content (DM, OM, CP, CF, and EE). Regression analysis confirmed that larger branch diameters were consistently associated with higher forage production and better nutrient values. These findings suggest that the diameter of the main branch can serve as a reliable indicator for estimating the forage yield and nutritional potential of Japanese papaya, providing a practical tool for its use in sustainable ruminant feed management.

Self-disclosure is an interpersonal communication process in which individuals voluntarily share personal information that is typically unknown to others. This research focuses on the self-disclosure of male students to Guidance and Counseling teachers at SMA Negeri 1 Pulau Maya, aiming to explore the factors influencing their openness and its impact on their personal and emotional development. Using a quantitative descriptive approach, the study collected data from 33 male students through a questionnaire based on a Likert scale. The results revealed that the students demonstrated a high level of self-disclosure with a score of 87.04%, indicating a strong sense of comfort and trust in sharing personal thoughts, feelings, and experiences with their BK teacher. The study also found that both internal factors, such as self-confidence and social acceptance, and external factors, such as supportive school environments and teacher-student relationships, significantly contributed to students' openness. The findings support previous research that self-disclosure promotes emotional well-being and stress management. Based on these results, it is recommended that teachers create a safe and supportive environment to encourage self-disclosure, helping students develop better emotional and social skills. Furthermore, more programs that facilitate open communication, such as group counseling sessions, should be implemented to support students' personal development.

The high number of hypertension cases is due to the still low level of hypertension control, specifically medication adherence. Treatment adherence is crucial for maintaining health and well-being in patients with hypertension. In contrast, non-adherence to medication leads to treatment failure. This study aims to determine the relationship between self-management and adherence to hypertension medication in the elderly. This research employed an analytical design with a cross-sectional approach. The study consisted of 49 elderly people with hypertension in Cot Cut Village, Kuta Baro, Aceh Besar. The sample was chosen using a total sampling technique. The MMAS-8 questionnaire was used to assess adherence to hypertension medication with a Cronbach's alpha of 0.860. The self-management questionnaire showed a Cronbach's alpha of 0.766. The research was conducted from April 8th to 14th, 2025. The data analysis used univariate and bivariate methods, using the chi-square test. The results showed that out of 49 respondents, 21 (42.9%) were less adherent to hypertension medication, and 29 (59.2%) had less adherence to self-management. The chi-square test indicated a p-value of 0.001, showing a relationship between self-management and adherence to hypertension medication among the elderly. This research suggests that hypertensive patients should be supervised to improve medication adherence and self-care management to maintain stable blood pressure.

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverage, liquidity, and profitability on the quality of profit with the size of the company as a variable of moderation. The study was conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative with analytical descriptive approach. The selection of samples was carried out by purposive sampling technique so that 25 companies were obtained as samples with a total of 125 financial statement data for five years of observation. Based on the results of the analysis, it was found that leverage, liquidity and profitability have a negative and significant influence on the quality of profit. This finding shows that the higher the three variables, the quality of profit actually decreases. Furthermore, the results revealed that the size of the company is not able to moderate the relationship between leverage, liquidity, and profitability to the quality of profit.

Application of Multi-Layer Perceptron neural network to fault classification in high-voltage transmission lines is demonstrated in this paper. Different fault types on protected transmission line should be detected and classified rapidly and correctly. This paper presents the use of Discrete Wavelet Transform energy features combined with zero sequence current magnitude as input features for neural network classifier. The proposed method uses eight extracted features to learn hidden relationship in fault signal patterns. Using proposed approach, fault detection and classification of all 11 fault types could be achieved with high accuracy. Improved performance is experienced once the neural network is trained sufficiently with 1188 fault samples, thus performing correctly when faced with different system conditions. Results of performance studies show that proposed neural network-based classifier achieves 96.18% average accuracy, which demonstrates that it can improve the performance of conventional fault classification algorithms, which in turn can provide more efficient solutions in the management and protection of high voltage electrical systems.

Canine dwarfism is a growth disorder resulting from physiological dysfunction within the endocrine system, primarily due to growth hormone (GH) deficiency commonly caused by abnormal pituitary development. GH and Insulin-like Growth Factor 1 (IGF-1) play essential roles in regulating the growth of bones, muscles, skin, and internal organs through the hypothalamic–pituitary–liver axis. Under normal conditions, the hypothalamus controls GH secretion, which subsequently stimulates the liver to produce IGF-1 as the main mediator of growth. Genetic abnormalities such as LHX3 mutations can impair somatotroph cell differentiation and reduce GH production, ultimately leading to decreased IGF-1 levels. The deficiency of these hormones disrupts chondrocyte proliferation in the epiphyseal plates, decreases muscle protein synthesis, and negatively affects the development of tissues such as skin, hair, and reproductive organs. This study was conducted using a literature review method by searching scientific databases and selecting relevant publications addressing the physiological, clinical, and pathophysiological aspects of canine dwarfism. Literature analysis indicates that GH deficiency leads to clinical manifestations such as stunted body size, thin and easily shedding hair, dry and infection-prone skin, reduced muscle mass, metabolic disturbances, and delayed reproductive maturation. Diagnosis is established through clinical evaluation, IGF-1 measurement as an indicator of GH activity, and radiographic assessment of epiphyseal plate development. Overall, a comprehensive understanding of the relationship between physiological abnormalities and clinical signs is crucial for early detection and appropriate management of dwarfism, providing a strong scientific foundation for understanding the hormonal mechanisms disrupted in this condition.

The third trimester of pregnancy is a phase prone to anxiety due to physical and psychological changes and preparation for childbirth. Knowledge of pregnant women plays an important role in shaping mental readiness and reducing anxiety. This study aims to determine the relationship between knowledge levels and anxiety levels of pregnant women in the third trimester. The study used a quantitative correlational approach with 24 respondents selected through accidental sampling technique at Jatirogo Community Health Center, Central Kalimantan. Data were collected using a closed questionnaire and analyzed univariately and bivariately using the Chi-Square test. The results showed that 41.7 % of respondents had good knowledge and 66.7% did not experience anxiety. The Chi-Square test produced a significance value of p = 0.018, indicating a significant relationship between knowledge levels and anxiety of pregnant women. In conclusion, the higher the level of knowledge, the lower the anxiety experienced by pregnant women in the third trimester.

This study examines the public communication strategy implemented by the broadcasting division of the Bogor City Communication and Informatics Office (Diskominfo) in producing and disseminating video content through social media as a means of public information and education. A descriptive qualitative approach was used, using observation, interviews, and document study techniques to gain an in-depth understanding of contextual communication practices. The results indicate that the public communication strategy was implemented through three main stages: pre-production, production, and post-production. In the pre-production stage, messages relevant to community needs were planned. The production stage focused on creating content that was informative, engaging, and easily understood by the audience, while the post-production stage included the dissemination and evaluation of message effectiveness. Challenges encountered included limited resources, technical issues, and sometimes suboptimal coordination between departments. However, these obstacles were overcome through teamwork, technical training, and more efficient equipment management. This study confirms that video content plays a strategic role in strengthening the relationship between the government and the community and encouraging transparency and public participation. Continuous evaluation based on audience feedback is recommended to improve the effectiveness of future communication.

This study aims to analyze the effect of profitability, leverage, and dividend policy on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The energy sector was selected due to its strategic role in the national economy and its contribution to the Composite Stock Price Index (IHSG). Out of 81 energy sector firms, 22 firms were obtained as samples using a purposive sampling method. Data analysis was conducted using the path analysis technique. The results show that profitability has a significant effect on firm value, while leverage has no effect. Dividend policy also has no effect on firm value, whereas profitability has no effect on dividend policy, and leverage has a significant negative effect on dividend policy. Furthermore, dividend policy is unable to mediate the relationship between profitability and leverage with firm value. These findings imply that firm value is more influenced by profitability factors than by leverage or dividend policy. The results of this study are expected to serve as a reference for firm management, investors, and policymakers in making future financial decisions.

This study aims to examine the role of life cycle and bio-accounting in achieving sustainable broiler chicken production and to analyze whether environmental intelligence moderates these relationships. The life cycle approach is viewed as a comprehensive method for assessing resource efficiency, waste management, and environmental impacts throughout each stage of broiler production. Bio-accounting serves as a tool to measure and record biological aspects affecting livestock performance, feed consumption, emissions, and production efficiency. A quantitative method was employed through surveys distributed to small- and medium-scale broiler farmers. The results indicate that both life cycle and bio-accounting have a positive and significant effect on sustainable broiler production. Moreover, smart environmental strengthens these effects, as farmers with higher levels of environmental intelligence are better able to utilize bio-accounting information and life cycle assessments to manage resources efficiently and reduce environmental impacts. These findings highlight the importance of integrating life cycle analysis, bio-accounting practices, and environmental intelligence to enhance the sustainability of broiler production.