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This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

This research examines the documentation process of Alahan Muaro Paninggahan, an economic and cultural tradition in Nagari Paninggahan, Solok Regency, West Sumatra. The alahan system is a form of natural resource management passed down through generations and serves as a social, economic, and cultural identity platform for the local community. In a modern context, this research highlights how digital technology is beginning to be utilized to document, promote, and preserve the alahan tradition through social media, visual content, and other digital platforms. The research method used was descriptive qualitative, with data collection techniques including field observation, in-depth interviews, and photo and video documentation. The results indicate that digitalization plays a significant role in introducing local cultural values to a wider audience and increasing public awareness of the potential of a tradition-based economy. In addition to preserving culture, digitalization is also an effective strategy for supporting tourism promotion and strengthening regional identity.

The rapid development of digital technology has brought about significant changes in various aspects of life, including the world of work. One skill that is now highly sought after by job seekers is digital platform-based communication skills. This skill is crucial for building a professional image, expanding networks, and increasing employment opportunities. In response to this need, a digital communication training program was held in Kartasura District with the aim of improving the practical skills of job seekers, particularly high school/vocational school graduates and final-year college students. The training was conducted face-to-face using a participatory approach, combining conceptual material delivery with hands-on practice sessions. The training focused on utilizing professional platforms such as LinkedIn and social media platforms like Instagram, which have become essential tools in the job search and personal branding process. A total of 42 participants attended the training, with diverse educational backgrounds and interests but a common desire to be more competitive in the digital job market. The training results showed a significant increase in participants' understanding of professional communication in the digital realm. Participants also gained practical skills in creating attractive LinkedIn profiles, creating content relevant to industry needs, and managing their online self-image. Furthermore, this training created a collaborative space between participants and presenters through a WhatsApp group, which later developed into a platform for sharing information about job openings, career tips, and ongoing discussions. The findings from this training underscore the importance of integrating digital communication training into workforce development programs, particularly in buffer urban areas like Kartasura. This effort serves as an adaptive strategy to address the challenges of digital transformation while empowering the younger generation to be better prepared for job competition in the digital era.

The agricultural sector is one of the main pillars in the national economy because it makes a significant contribution to the Gross Domestic Product (GDP), absorbs labor, and is the main livelihood for most Indonesians, especially in rural areas. Among various agricultural subsectors, vegetables have an important role as a commodity that not only meets the needs of household consumption, but also becomes a major source of income for farmers. However, vegetable farmers are often faced with serious problems that directly impact their well-being. One of the main problems is price instability. During the harvest, the abundance of production causes the price of vegetables to fall drastically so that it is not able to cover the capital costs that have been incurred. This is experienced by vegetable farmers in Ngablak District, Magelang Regency, where the selling price of vegetables at harvest time is very cheap, often even below production costs, so that farmers suffer big losses. Reflecting on these problems, this community service activity is present with the theme "we buy, we distribute." This concept is carried out by buying vegetables directly from local farmers at a more decent price than the market price during the harvest. The vegetables that have been purchased are then not resold for profit, but are distributed for free to people who really need them, especially residents in Kepanjen Hamlet, Trimulyo, Sleman. Thus, this activity provides dual benefits, namely helping farmers to continue to earn a decent income and supporting community food security through the distribution of vegetables for free. This program is also a form of social solidarity between farmers and the community, as well as a simple but real solution in dealing with the problem of fluctuations in the price of agricultural products.

This Community Service Program (PKM) aims to enhance the understanding of the staff at the Environmental and Sanitation Agency (DLHK) of Depok City in utilizing information technology through socialization and training on the development of a waste classification website. The website is designed to assist the public in identifying types of waste and to encourage more responsible and integrated waste management practices. The implementation methods for this program include socialization sessions, technical training workshops, and system usage demonstrations. Participants were introduced to the functionalities of the website, including how to classify various waste types and its role in supporting environmental sustainability. The program also provided hands-on training to ensure the staff could effectively use the website and incorporate it into their daily tasks. As a result, the staff’s understanding of the concept of digital-based waste classification has significantly increased. Additionally, the potential benefits of using such technology to support sustainable environmental management programs were clearly recognized. The program not only enhanced the staff's technical skills but also contributed to a deeper understanding of the importance of waste classification in the broader context of environmental conservation. The outcomes of this initiative are expected to encourage the staff to actively promote the use of the website to the public, thus fostering a more responsible and efficient waste management system in Depok City. This program demonstrates the effectiveness of integrating technology in supporting local government initiatives aimed at improving environmental management and sustainability. Furthermore, it underscores the importance of digital tools in modernizing waste management systems and enhancing public awareness and engagement.

Moringa leaves (Moringa oleifera) are known to contain flavonoids that function as natural antioxidants, playing an important role in preventing the oxidation of body cells and maintaining health. However, the results of observations and interviews show that the people of Baet Village still do not understand the health benefits of moringa leaves and how they are processed into food with nutritional value. This community service activity aims to increase public understanding of the health benefits of moringa leaves and skills in processing them into food, vegetables, and various cakes. Partners in this activity are the Kaju Health Center and the people of Baet Village, with a total of 15 participants. The methods used include counseling on the nutritional content and benefits of moringa leaves, as well as the direct practice of processing moringa leaves into food products such as sponge cakes and puddings. The results of the activities showed success which was marked by the enthusiasm and active participation of the community in the evaluation sessions and processing demonstrations. The community is able to answer evaluative questions well and show skills in processing moringa leaves independently. In addition to increasing knowledge, the community also shows a commitment to implementing the results of counseling in daily life, including in efforts to reduce high blood pressure through the consumption of processed moringa leaves. This activity ran smoothly and had a positive impact on improving nutrition literacy and public health. It is hoped that this activity can be a model of sustainable community empowerment based on local potential.

This study aims to examine the influence of competence, job placement, and work discipline on employee performance at the Samsat Office of Bima Regency. The research applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 civil servants selected using purposive sampling. The data analysis techniques include validity and reliability tests, multiple linear regression, t-test, and F-test. The results show that competence, placement, and work discipline each have a positive and significant influence on employee performance, both partially and simultaneously. The coefficient of determination indicates that 45.2% of the variance in performance is explained by the three variables. These findings suggest that improving employee competence through training, placing staff according to their skills, and consistently enforcing work discipline can enhance employee effectiveness and productivity. The study has important implications for human resource management in public institutions, particularly in improving service quality through better employee performance.

This study aims to examine one of the disciplines of Islamic law, namely the pricing mechanism from the perspective of Imam Al-Ghazali, in order to create a healthy market environment free from monopolistic practices and manipulation, and aligned with Sharia principles. This research employs a descriptive qualitative approach using a literature study method by reviewing various relevant books, classical texts, articles, and academic journals related to Islamic economics and Imam Al-Ghazali’s thought. The findings indicate that the concept of fair pricing is not solely dependent on the interaction between supply and demand, but must also consider moral and social dimensions, such as justice, honesty, and public welfare. Imam Al-Ghazali strongly emphasized that economic transactions should uphold ethical standards and social responsibility to prevent exploitation and inequality. He argued that pricing must reflect not only market dynamics but also the broader ethical framework rooted in Islamic values. Furthermore, the study explores the concept of economic equilibrium in relation to pricing mechanisms, where prices should ideally balance individual interests with communal welfare. The research also discusses the correlation between economic balance and price-setting policies, including the views of other classical and contemporary Islamic scholars. It is found that state intervention is permissible in certain conditions—particularly when market mechanisms fail to ensure fairness—thus justifying government roles in market supervision and price stabilization. One of the key concepts in Islamic economics is the notion of a just price (al-thaman al-‘adl), as emphasized by Imam Al-Ghazali.. This study concludes that understanding pricing from Al-Ghazali’s perspective offers valuable insights for building ethical and socially responsible economic systems aligned with Islamic teachings.

This study aims to examine the influence of the Gini Ratio, Human Development Index (HDI), and Labor Force Participation Rate (LFPR) on the open unemployment rate in Lampung Province during the 2019–2023 period. The method used in the analysis is a fixed effect model approach with panel data regression, based on secondary data obtained from the Central Statistics Agency (BPS) of Lampung Province. The results of the partial test (t-test) indicate that the three independent variables—the Gini ratio, HDI, and LFPR—do not have a significant effect individually on the open unemployment rate in the region. However, the adjusted coefficient of determination (adjusted R²) value of 88.95% indicates that the model can explain almost all the variation that occurs in the open unemployment rate. This shows that although these variables are statistically insignificant in the model, theoretically they still have an important role in explaining unemployment dynamics in Lampung, along with other factors not yet included in the model. This research provides a strong basis for further analysis in formulating unemployment reduction policies, particularly in regions with economic and social characteristics such as Lampung. Recommendations from this study point to the need for a more comprehensive policy approach that considers other macroeconomic variables such as investment, industrial sector growth, and the quality of education and job training to effectively and sustainably reduce unemployment at the regional level.

This research explores how the Direct Cash Transfer (BLT) program is implemented in Manubar Village, Sandaran Sub-district, as a government effort to assist low-income families. The research looked at different types of assistance, including BLT Dana Desa, Program Keluarga Harapan (PKH), and Non-Cash Food Assistance (BPNT), designed to help meet people's basic needs. The research aims to identify the types of assistance provided, evaluate how well they are implemented, and understand their impact on community welfare in areas such as the economy, education, clothing, food, and health. Using a descriptive qualitative approach, this research collected information through interviews with eight beneficiaries, observation, and documentation. The results showed that BLT significantly helped improve living standards, especially by fulfilling basic needs. From an Islamic economic perspective, the program embodies the values of social justice, honesty, and beneficence that are in line with the principles of wealth distribution in sharia. BLT is seen as a clear example of the government's role in improving community welfare in a targeted and meaningful way.

The purpose of this community service is to improve the understanding and competence of teachers at MTs in Teluk Lake District  Jambi City in compiling HOTS questions based on the independent learning curriculum. The implementation method of this community service uses participatory training, with stages of providing a pretest on the HOTS concept, providing training materials and practice in compiling HOTS questions, providing a posttest, and providing an evaluation sheet for the implementation of the training. The data analysis technique uses descriptive statistical techniques using a percentage approach and graphics in presenting data. The partners of this community service are teachers at MTs Muhammadiyah Tajurhalang Bogor. The results of this community service show that MTs in Teluk Lake District  Jambi City teachers have a good conceptual understanding of HOTS questions and increased skills in compiling HOTS questions based on the Independent Learning curriculum, so that they can be practiced in every learning evaluation in the classroom.

Children in orphanages often face unique challenges in character formation due to limited educational stimulation and diverse social interactions, despite their basic needs being met. The interactive education model applied in the "Devotion in Action, Love in Education: Weaving Character with the Nation's Children" project focuses on a participatory approach through activities such as Story Telling, "Tree of Goodness," Ball Relay, and Water Balloon Volleyball. This research aims to analyze the effectiveness of implementing an interactive education model in the character development of children at Sabilul Muhtadien Orphanage in Plosokerep, Sananwetan District, Blitar City. The research method employed is a case study with a qualitative approach, reinforced by participatory observation and informal interviews with caregivers and children from the orphanage. The results indicate high enthusiasm from the children and positive responses from caregivers, signifying the program's success in instilling character values such as critical thinking, mutual cooperation, creativity, independence, and solidarity. The implications of this research highlight the importance of adopting dynamic and activity-based education models in efforts to shape children's character in orphanages, focusing not only on knowledge transfer but also on direct experience and holistic potential development. holistik.

One of the health issues in Talaga Tomoagu village, Bolangitang Barat district, North Bolaang Mongondow regency, is stunting or slow growth in children of the same age, which remains high. Based on data from the Talaga Tomoagu village Health Office, the prevalence of stunting in 2022 was 1.82%, in 2023 it increased to 5.08%, and in 2024 it further increased to 6.67%. Cases of stunting in children and toddlers are a common issue that needs to be addressed in Indonesia due to the lack of balanced nutritional intake. The aim of this program is to provide innovative healthy nutrition menus with children's food preparations (nuggets) made from moringa leaves to prevent stunting. The method used in this program is to provide direct educational counseling and demonstrations on making moringa leaf-based complementary food nuggets. The results of this innovative program show that education on healthy nutrition menus affects mothers' knowledge about stunting and its prevention efforts. After being provided with education and training on making food based on moringa leaves, the results significantly influenced the mothers' knowledge about balanced nutrition as a prevention of stunting issues in the village of Talaga Tomoagu.

The challenges often faced by MSMEs are how to promote their products. The technology development nowadays encourages MSMEs to utilize several social media platforms such as Instagram, Facebook, and websites as a promotional tool. The use of social media was believed can help expand the market. This is what is done by the Batik MSME in Juwet Kenongo Village, Sidoarjo Regency. However, the use of this technology is still not effective in increasing their sales. Batik sales are still dominated by orders and participation when attending exhibitions. This is due to the less-than-optimal strategy for utilizing social media. In addition, the storytelling aspect is still an obstacle when promoting on social media. Strengthening storytelling skills through a workshop is believed to be effective in helping MSMEs compose better story narratives. Besides that, this workshop is believed to be an urgent need for MSMEs. The focus of this community service is educational assistance related to compiling marketing through storytelling. MSMEs will be equipped with product narrative writing techniques. The assistance activities were welcomed by MSMEs. The participants were also cooperative and actively asked questions to the speakers. By participating in this training, MSMEs gain insight into the importance of strengthening the storytelling aspect in compiling interesting captions or narratives.

The balance between the rights and obligations of husband and wife is a fundamental pillar in building a harmonious household according to Islamic teachings. However, there is still a significant lack of understanding among the community, especially among women, regarding the roles and responsibilities of each partner in married life. This study aims to analyze the effectiveness of outreach activities regarding the rights and obligations of husband and wife from the perspective of Islamic Law, delivered to members of the PWBI (Persatuan Wanita Batak Indonesia)  Kwala Bekala. The method used is a qualitative-descriptive approach, with data collection techniques including observation, interviews, and documentation during the outreach activity. The results of the study show that the outreach was effective in enhancing participants’ understanding of the fundamental principles of marital relationships in Islamic law, such as the concept of male leadership, consultation (shura), justice, and the importance of communication and mutual respect. The activity also had a positive impact on participants’ legal and religious awareness in managing their household lives. Such activities need to be expanded further to strengthen Muslim family resilience based on Islamic values.

The increasing workload and pressure in the field of education necessitate effective Adversity Quotient (AQ) management to foster teacher resilience and uphold professionalism amid evolving challenges. This study aims to analyze how AQ management contributes to enhancing teacher performance and professionalism. In the face of continuous educational change, teachers are exposed to various pressures, including administrative burdens, curricular dynamics, and complex social expectations. AQ which consists of four core dimensions: Control, Ownership, Reach, and Endurance is considered a crucial factor influencing psychological resilience and professional consistency. This research employs a descriptive qualitative approach to explore managerial strategies, teacher perceptions, and experiences in developing AQ within the school environment. Data were collected through in-depth interviews, observations, and documentation. The findings reveal that AQ is managed through contextual and participatory approaches, supported by an open organizational culture, supportive leadership, and a psychosocially healthy work environment. Strengthening AQ has been shown to contribute to the development of adaptive, reflective, and professional educators. Therefore, integrating AQ into ongoing professional development programs is recommended as a strategic institutional response to the growing complexities of the educational landscape.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques.  The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.

The development of e-commerce and digital technology has changed the consumption patterns of students, especially through live streaming features and twin date events on Shopee. This study aims to analyze the role of Fear of Missing Out (FOMO) in mediating the influence of live streaming and twin-date events on the consumption behavior of students at Yogyakarta State University. A quantitative approach was used with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The research sample consisted of 315 student respondents who had used the live streaming feature and participated in Shopee's twin-date events. The results showed that twin-date events had a positive and significant effect on FOMO and consumer behavior, while live streaming only had a significant effect on consumer behavior but not on FOMO. FOMO itself significantly influences consumer behavior and mediates the influence of the twin date event on consumer behavior. However, FOMO does not mediate the influence of live streaming on consumer behavior. This finding indicates that the urgency of time and exclusive promotions during the twin date event are more effective in triggering FOMO than live streaming. This study recommends the importance of digital consumption literacy for students and the development of emotion-based marketing strategies by e-commerce platforms. This study has limitations in terms of sample scope and variables used, so further research is recommended to include additional variables such as lifestyle or financial literacy, and to expand the sample to other universities.

The degree of customer happiness is impacted by the location and quality of the service. Consumers will always remember favorable memories, and they are more likely to suggest the experience to others. The goal of this research is to further explore and comprehend the Analysis of Service Quality and Location on Customer Satisfaction at J&T Express ED Saqila Medan. The study's sample size was 100 people. Quantitative approaches were used in this study. The data analysis method employed in this study was purposive sampling, and the results were analyzed using a statistical formula, specifically multiple linear regression analysis with the help of the SPSS version 26 program. According to the results of this research, customer satisfaction is significantly and positively impacted by service quality. Similarly, the site also has a substantial and beneficial impact on how happy clients are. With a percentage of 51. 8%, it may be deduced that there is a strong correlation between service quality and location with customer satisfaction, and that the remaining 48. 2% may be attributed to other variables not covered in this research.