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The purpose of writing this article is to find out that Dalihan Natolu in Batak customs, especially us as Toba Batak people and we can understand that this theology is also connected to the concept of Dalihan Natolu as a symbol of unity in Toba Batak tribal customs and we also as Indonesian people are a reflection of traditions and culture that have been known throughout the world since the time of our ancestors. However, with the entry and domination of Western religions in Indonesia, traditional and cultural values ​​began to experience a process of desacralization and were even marginalized. As a result, the identity of the Indonesian people seems to be lost in expressing their beliefs. To face this challenge, a new theological model is needed that is rooted in what exists in Indonesia, in this case the concept of Dalihan Na Tolu, namely the customs of the Batak tribe. And dalihan na tolu is a kinship system that brings society to an egalitarian status in love and sacrifice.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

This research uses visitor satisfaction as a mediating variable to examine and ascertain how emotional marketing and destination image affect positive electronic word-of-mouth in relation to Siantar Zoo tourism. Tourists who have been to Siantar Zoo made up the study's population. There are 271 responders in the sample utilized in this investigation. A questionnaire survey is the method used in this research to gather data. Descriptive analysis and the Structural Equation Model (PLS) were used in the data analysis process. Smart-PLS version 4 was utilized for data processing in the research. According to the study's findings, tourist satisfaction was positively but marginally impacted by emotional marketing. Tourist satisfaction was positively and significantly impacted by destination image. Positive Electronic Word of Mouth was significantly and favorably impacted by emotional marketing. Positive Electronic Word of Mouth is significantly and favorably impacted by destination image. Positive Electronic Word of Mouth is positively and significantly impacted by visitor satisfaction. Positive Electronic Word of Mouth via Visitor Satisfaction is not much impacted by emotional marketing. Through visitor satisfaction, destination image significantly influences positive electronic word-of-mouth. Determination Coefficient studies show that destination image, emotional marketing, and visitor satisfaction account for 56% of positive electronic word-of-mouth.

The right to legal aid is a fundamental entitlement of every citizen, aimed at ensuring access to justice, safeguarding human rights, and providing equal opportunities for legal assistance, particularly for those who face economic challenges. In democratic legal systems, legal aid serves as a crucial mechanism to uphold equality before the law and prevent injustices caused by unequal access to legal resources. The state is responsible for guaranteeing that legal aid is available to its citizens, whether through the provision of qualified lawyers or accessible legal aid institutions, to support individuals throughout legal proceedings, both in criminal and civil cases. Legal aid extends beyond the economically disadvantaged, also covering vulnerable groups such as women, children, persons with disabilities, and other marginalized minorities who are often excluded from the judicial process. In this sense, legal aid plays an essential role in ensuring that every citizen’s rights are protected and that legal proceedings are fair and just. Furthermore, in order to ensure that everyone, regardless of social or economic background, receives equitable and unbiased treatment in legal proceedings, the right to legal assistance is essential to bolstering the rule of law.

The Gospel of Luke portrays Jesus as a universal Saviour who brings salvation to all people, regardless of race, social status, or culture. Through a narrative that emphasises love, inclusivity, and social justice, Luke shows that Jesus' mission is to save the lost, as written in Luke 19:10. Salvation in this gospel includes not only spiritual liberation from sin, but also social and physical transformation. In parables such as the Good Samaritan and the Prodigal Son, as well as His interaction with Zacchaeus, Jesus showed special concern for the poor, marginalised groups, and sinners. Jesus' inclusive approach transcends ethnic and cultural boundaries, affirming that salvation is available to all nations, as expressed in Luke 2:30-32 and Luke 1:50-55. Salvation in Luke includes life transformation that affects the heart, behaviour and social relationships. The gospel also emphasises that God's universal love drives the Church to be an inclusive community that serves all, regardless of background. Thus, Luke conveys a broad idea of salvation, which not only restores people's relationship with God, but also transforms the way we live together through love, justice and solidarity.

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.

This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.

This study analyzes the impact of Government Regulation in Lieu of Law (Perppu) No. 2 Year 2022 on Job Creation, particularly in the plantation sector, on the rights of Masyarakat Hukum Adat (MHA). The initial purpose of this Perppu was to increase investment through simplification of regulations and acceleration of licensing, but the formulation of existing norms and regulations can threaten the existence of MHA. This research is a normative research and uses a legislative approach by analyzing primary and secondary legal materials, and using John Rawls' Theory of Justice and Mochtar Kusumaatmadja's Theory of Development Law. The results show that there are significant changes in the application of Perppu No. 2 Year 2022 on Job Creation compared to Law No. 34 Year 2014 on Plantations, including changes in land area limitations, elimination of environmental permits, and elimination of criminal sanctions related to permits and the environment. The implications of the implementation of this Perppu are that it exacerbates the marginalization of Indigenous Peoples, ignores customary rights, and causes overlapping land tenure, as well as ecosystem and environmental damage. This research suggests several strategic steps: accelerating the inventory of customary land and the granting of customary rights certificates, requiring MHA to be involved in every stage of decision-making through FPIC mechanisms, and passing a special law for MHA. Investment policies should also focus on sustainable development with stricter environmental standards than at present.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

The purpose of this study was to determine whether there is an effect of Earning Per Share (EPS), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Returns in the transportation sub-sector listed on the Indonesia Stock Exchange for the 2018-2021 period.The research method used is quantitative method, and uses a research population of 9 transportation companies. The sample technique used is purposive sampling method, the data in this study are financial statements in the form of ratios that represent each research variable and are processed using the SPSS Version 26 instrument measuring tool, the results of the t test (partial) Earning Per Share (EPS) hypothesis test research obtained that the tcount value < t table (0.559 < 2.036), with a sig value of (0.580 > 0.05) then H0 is accepted and HI is rejected. The t test (persial) Return On Equity (ROE) obtained that the value of tcount < ttable (-0.377 > 0.05), with a sig value of (0.580 > 0.05), then H0 is accepted and HI is rejected (-2.036) with a sig value of (0.709> 0.05), then H0 is accepted and HI is rejected. The t test (persial) Net Profit Margin (NPM) obtained tcount < ttable (0.952 < 2.036) with a sig value of (0.348 > 0.05), then H0 is accepted and HI is rejected, Based on these results it can be concluded that Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) have no significant negative effect on Stock Returns.

Legal protection for victims of sexual abuse of minors is very important to guarantee children's rights and provide justice for them. Sexual abuse of children is an act of violence that can have serious impacts on the psychological, social, and physical development of children. Therefore, the state, through various legal policies, plays a role in protecting children from the threat of sexual abuse. In Indonesia, various regulations have been set to provide protection, such as the Child Protection Law, which regulates children's rights to protection from sexual violence. In addition, clear legal mechanisms and psychological assistance processes are also very necessary to ensure the recovery of victims after the incident. The importance of a child-friendly justice system is also highlighted in legal protection efforts, considering that victims often feel intimidated and marginalized in the legal process. A court process that is sensitive to the psychological condition of children will help reduce further trauma for victims. Legal protection also includes imposing strict sanctions on perpetrators to provide a deterrent effect, as well as educating the public about the importance of protecting children from sexual abuse. The government and related institutions must work together to strengthen this protection system.  

In the world of investment, there is a strong correlation between risk and return. An investor must be aware of the risks that arise and the expected rate of return. The rate represents the risk of betting on a particular stock; if the rate for the stock is marginal, it also represents the risk for the stock. The purpose of the reverse listing is to determine the effect of Stock Prices on Stock Returns. Reverse listing is a type of associative listing that uses a quantitative approach. The data used in the reverse listing is the latest stock price obtained from the official website of the Indonesian Stock Exchange (IDX). The population in the reverse listing is all companies listed on the LQ 45 Index from January 2022 to December 2022, totaling around 83 companies. The sample of the initial release is based on the criteria that have been set and used by approximately 10 companies. The initial release was carried out on all companies listed in the LQ 45 Index from January 2022 to December 2022, totaling approximately 83 companies. The initial release sample is based on the criteria that have been set and used by approximately 10 companies.

This study has 2 (two) objectives. The first study aims to find out the history of the arrival of the British to Australia. The second study aims to find out the influence of British colonization on the Indigenous tribe. This will reveal what kind of colonization was carried out by the British so that the Indigenous tribe was marginalized from its original area of ​​population, even its existence was almost extinct. Since the arrival of Arthur Philip in the late 18th century was the beginning of British colonization in Australia. Where at that time the Australian region was only a wilderness that the British considered the right area to be used as a shelter for British defenders. Sending settlements and civil servants to Australia. Finally, a population area was formed like a structured country that can be seen from several policies implemented by the British at that time. However, long before the arrival of the British to the Australian region, Australia had formed an indigenous Australian tribe. The method used by the researcher is historical research which has four stages: heuristic, critical, interpretation and historiography. The author utilizes library sources by searching for journals, books and others for reference.

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

The financial technology (fintech) industry in Indonesia has grown rapidly in recent years, having a significant impact on financial inclusion in the country. Fintech provides easier and faster access to financial services, especially for segments of society previously marginalized by the traditional banking system. Fintech services such as digital payments, online loans, and technology-based investments have expanded financial reach to communities in remote areas, MSMEs, and individuals with limited access to conventional banking services. However, with the rapid growth of fintech, challenges arise related to regulation and consumer protection. Inadequate regulation can lead to security risks, legal uncertainty, and potential abuse in digital financial services. Therefore, the Indonesian government has implemented various policies to regulate and supervise the fintech industry, such as the establishment of the Financial Services Authority (OJK) and Bank Indonesia (BI) as the main supervisors. This study aims to analyze the impact of fintech developments on financial inclusion in Indonesia and evaluate the effectiveness of existing regulations in protecting consumers and encouraging the growth of the fintech sector. The results of this research show that although fintech has the potential to significantly increase financial inclusion, more comprehensive regulations and strict law enforcement are needed to ensure that the benefits of fintech can be felt evenly and safely by all levels of society.

The purpose of this study is to evaluate how the trend of PT Adaro Energy Tbk's financial performance in terms of solvency, profitability, and liquidity. To measure financial performance, PT Adaro Energy Tbk's financial statements from 2017 to 2019 are used as sources, and the ratios used are solvency, profitability, and liquidity ratios. The study found that over the past three years, the company's profitability ratio has shown a downward trend. This is indicated by the decrease in GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), and liquidity ratio, as indicated by the decrease in the CR (Current Ratio) proxy ratio. Only the financial solvency ratio shows the progress indicated by the declining solvency rate of the proxies.

Job Involvement is a situation in which an individual feels a psychological attachment to their work and holds a strong belief in completing their tasks to achieve a high level of self-esteem. Safety performance refers to the worker's performance in prioritizing safety in the workplace by adhering to the applicable health and safety regulations. The purpose of this study is to determine the effect of Job Involvement on Safety Performance among ship crew members in improving the safety and security system of maritime operations. The research was conducted at PT. Tonasa Lines, Biring Kassi, Pangkep Regency, South Sulawesi Province. The sample in this study consisted of 100 participants. The sampling techniques used in this research were both probability sampling and non-probability sampling. The method used in this research was quantitative, using the Job Involvement and Safety Performance scales. The data analysis was performed using the Product Moment correlation technique with the assistance of the SPSS 28.0 for Windows program. The results showed a significant positive relationship between the Job Involvement variable and Safety Performance in improving the maritime safety and security system. The significance level was below or equal to 0.040 (p ˃ 0.01), so Ha is accepted and Ho is rejected with a 5% margin of error probability.

Empowerment has a very important role in improving the quality of life and social welfare, especially for marginalized groups such as deaf and speech-impaired women and the elderly. This research aims to explore women's empowerment through salon training carried out at the UPT Social Services for the Deaf, Speech and Elderly Pematang Siantar, North Sumatra Province Social Service. This salon training is designed to provide practical skills that can help deaf-mute and elderly women increase their economic independence and improve their standard of living. The method used is a qualitative approach with observation and interviews as data collection techniques. The research results show that salon training not only provides technical skills but also increases participants' self-confidence, expands their social networks, and opens up job opportunities. Overall, this program contributes to women's empowerment by creating opportunities for them to become economically and socially independent. This research provides recommendations for the development of similar training programs in the future to expand the positive impact on communities of women in need.

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

User satisfaction in information systems is a term used to describe how satisfied or dissatisfied users are when using a particular information system. User satisfaction includes how the information system meets the needs, expectations, and preferences of users in carrying out activities or achieving desired goals. User satisfaction is very important because it has a direct impact on the performance and success of information systems in organizations. The results of this study when viewed from Acceptability, Grade Scale and Adjective Rating are matched with the calculation of 50.5, namely the level of user acceptance is included in the marginal low category, the level of grade scale is included in the F category and the adjective rating is included in the ok-good category. According to the provisions of the conclusions that have been obtained, it can be concluded that users still experience difficulties when using SLiMS.