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This study is motivated by the moral and spiritual crisis affecting modern leadership systems, where the exercise of power often prioritizes material and political interests over ethical values and social responsibility. In this context, the concept of Malay Islamic Leadership is considered relevant as an alternative model that integrates moral, spiritual, and local cultural values to establish a just and civilized governance framework. The purpose of this study is to describe the fundamental principles of Malay Islamic leadership, analyze the implementation of its moral and spiritual values, and assess its relevance in addressing the challenges of modern leadership. The research employed a qualitative descriptive method using secondary data obtained through literature reviews of books, journal articles, and academic documents discussing Islamic leadership and Malay culture. The results indicate that Malay Islamic leadership is founded on the values of amanah (trustworthiness), ‘adl (justice), hikmah (wisdom), and syura (consultation), while taqwa (piety) serves as the core of a leader’s spirituality. These values are proven to be relevant in the modern context as they address ethical crises, strengthen leaders’ integrity, and reorient leadership toward service and the welfare of the community.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

This study aims to: (1) identify the description of Employee Performance, Work Environment, and Employee Empowerment; (2) analyze the effect of Work Environment and Employee Empowerment on Employee Performance, both partially and simultaneously.The population in this study consists of 78 employees of Nusa Nipa University. Since the population is limited, the research was conducted using a census or saturated sampling technique. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods, specifically multiple linear regression. Hypothesis testing was carried out using the F-test and t-test. The results of the descriptive analysis show that the Employee Performance variable falls into the “good” category, the Work Environment variable is in the “fairly good” category, and the Employee Empowerment variable is in the “good” category. The results of the t-test indicate that partially, the Work Environment variable has a positive and significant effect on Employee Performance. Likewise, the Employee Empowerment variable has a positive and significant effect on Employee Performance. The results of the F-test show that simultaneously, the Work Environment and Employee Empowerment variables have a significant effect on Employee Performance. The determination analysis results show that both independent variables in this study are able to explain 46.8% of the variation in Employee Performance at Nusa Nipa University.

This research aimed to analyze the impact of the Permodalan Nasional Madani (PNM) Mekaar Program on the development of micro enterprises in the PNM Cintika Kamelin Indah Group in Alok Subdistrict, Sikka Regency. The research used a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. Based on Miles and Huberman’s data analysis technique, which involves data collection, data reduction, data presentation, and conclusion drawing. The results showed that the PNM Mekaar Program played an important role in supporting the growth of group members’ micro businesses through capital provision, the establishment of social networks, and the enhancement of member discipline and responsibility (through a joint liability system). Weekly meetings functioned as spaces for sharing business experiences and promoting products among members. Based on the results, the program generally had a positive impact on increasing income and the welfare of members’ families, improving business quality, and enhancing group solidarity. This research was expected to provide theoretical contributions regarding the effectiveness of microfinance programs in empowering small businesses, as well as practical input for PNM to improve its business mentoring strategies.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy. However, most business actors have not fully implemented proper inventory accounting in accordance with standards. This study aims to analyze the recognition, measurement, presentation, and disclosure of raw material inventories at Pabrik Super Jaya and evaluate their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research employed a qualitative descriptive method with primary data obtained through observation, interviews, and documentation. The results indicate that inventory recognition is still manual, using notebooks without formal evidence. Measurement is based on raw material costs, labor, and daily expenses, without formal methods such as FIFO or average. Financial reporting is limited to a simple income statement without detailed inventory or notes to financial statements. Disclosure is limited to physical quantities and nominal values. Thus, Pabrik Super Jaya’s inventory practices are not fully aligned with SAK EMKM standards

Mimosine is an aromatic amino acid found in Mimosa pudica L. (sensitive plant) and is known to possess toxic properties that can damage various organs, including the kidneys. This study aimed to investigate the effect of ethanolic root extract of Mimosa pudica on renal damage in mice (Mus musculus). Twelve mice were divided into four groups: a control group and three treatment groups that received ethanolic root extract of M. pudica at doses of 10 mg/mouse/14 days, 100 mg/mouse/14 days, and 1000 mg/mouse/14 days. Following treatment, the mice were dissected to measure serum creatinine levels as an indicator of renal function, and histopathological observations of kidney tissues were performed using Hematoxylin-Eosin staining. The results revealed that administration of the ethanolic root extract of M. pudica significantly increased serum creatinine levels (P < 0.05), indicating impaired renal filtration function. Histologically, several types of tissue damage were observed, including glomerular atrophy, hydropic degeneration, and cellular necrosis, with hydropic degeneration being the most predominant and glomerular atrophy the least frequent. These findings suggest that mimosine, an active compound in M. pudica roots, exhibits a dose-dependent nephrotoxic effect, where increasing extract concentrations exacerbate renal tissue damage. Therefore, caution is advised in the medicinal use of M. pudica, as despite its pharmacological potential, high-dose or prolonged exposure may pose a serious risk of renal dysfunction.         

Education is a comprehensive process aimed at developing human quality, in which the success of learning largely depends on the implementation of appropriate instructional strategies. Learning strategies serve as a guide for educators in managing the interaction between teachers, learners, materials, and the learning environment to achieve educational goals effectively and efficiently. This study aims to describe the objectives of learning strategies in improving learning quality and to explain how relevant learning models can be applied based on students’ characteristics and learning contexts. This research employs a qualitative approach using a literature review method by analyzing various theories and previous studies related to learning strategies and educational quality improvement. The findings indicate that learning strategies play a central role in creating active, creative, and meaningful learning processes. The application of several models such as cooperative learning, inquiry learning, contextual teaching and learning, project-based learning, and discovery learning has been proven to enhance students’ motivation, engagement, and learning outcomes in cognitive, affective, and psychomotor domains. Therefore, systematically designed and adaptive learning strategies that focus on students’ potential are the key to improving learning quality and achieving comprehensive educational objectives.

Generation Z is the first generation to grow up entirely in a digital ecosystem. Their adaptive, visual, and hands-on experience-oriented characteristics demand innovation in learning models. This article aims to examine the urgency of implementing a personalized learning approach in modern education as a response to the learning needs of Generation Z. The research method used is a library research review of a number of scientific literature and recent research reports relevant to the characteristics and learning strategies of Gen Z. The results of the study indicate that a personalized approach can increase motivation, engagement, and learning independence by adjusting the pace and learning style, and utilizing adaptive technology based on artificial intelligence (AI). Teachers act as mentors, providing personalized guidance and building empathetic relationships with students. The conclusion of this study confirms that personalized learning is not merely a pedagogical innovation but a strategic imperative to ensure the relevance of education in the digital age.  

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengetahuan investasi, dan preferensi risiko terhadap minat investasi reksa dana pada mahasiswa di Yogyakarta. Penelitian ini adalah penelitian kuantitatif, di mana populasi dalam penelitian ini adalah mahasiswa jurusan Manajemen yang termasuk Generasi Z berdomisili di Yogyakarta. Sampel diambil dengan menggunakan teknik purposive dan convenience sampling sebanyak 101 responden. Data dikumpulkan menggunakan kuesioner elektronik. Data diolah dan dianalisis dengan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan software SmartPLS versi 4.1.1.2. Hasil penelitian menujukkan bahwa literasi keuangan, pengetahuan investasi, dan preferensi risiko secara parsial berpengaruh positif dan signifikan terhadap minat investasi reksa dana. Tiga faktor yang diteliti dapat menjelaskan 56,4% variasi minat investasi reksa dana, sementara 43,6% lainnya dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. Literasi keuangan menjadi faktor yang paling dominan membentuk minat investasi reksa dana. Hasil ini sesuai dengan dugaan awal, di mana berinvestasi memerlukan tingkat pengetahuan dan kecakapan yang tinggi. Mahasiswa dengan preferensi risiko yang tinggi akan memiliki minat investasi reksa dana yang lebih tinggi karena reksa dana pada umumnya memiliki risiko yang tinggi daripada instrumen investasi lainnya seperti deposito dan obligasi.

Studi ini berfokus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 hingga 2023 dan mengkaji bagaimana harga saham dipengaruhi oleh Earnings Per Share  (EPS) sebagai pemoderasi dan rasio keuangan sebagai variabel independennya. Ada dua rasio keuangan yang diteliti yaitu Capital Adequacy Ratio (CAR) dan Return on Assets (ROA). Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS). Hasil penelitian menunjukkan bahwa ROA berpengaruh terhadap harga saham, sedangkan CAR tidak berpengaruh. Selain itu, telah terbukti bahwa EPS memoderasi hubungan antara return on assets (ROA) dan harga saham. Diharapkan hasil penelitian ini akan berguna sebagai referensi untuk studi mendatang dan mendorong penelitian terkait topik yang sama.

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.

This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive impact on profitability (ROA), while credit risk (NPL) does not significantly affect profitability. The presence of female commissioners shows a negative effect in the direct model, but this becomes insignificant with moderation, suggesting that the influence of gender diversity in banking governance may differ depending on the context. The study contributes to the literature by highlighting the critical role of liquidity management and operational efficiency in enhancing profitability, and offers practical implications for improving governance and performance in Regional Government Bank.

Penelitian ini menganalisis faktor penentu likuiditas pada bank digital di Indonesia dengan menguji pengaruh kinerja keuangan (Return on Assets/ROA, Non-Performing Loans/NPL, Capital Adequacy Ratio/CAR) dan inflasi. Data diambil dari laporan keuangan lima bank digital terkemuka (Bank Jago, AlloBank, Blu BCA, Neo Commerce, dan Seabank) periode 2020–2023, dianalisis menggunakan regresi linear berganda. Hasil menunjukkan ROA berpengaruh negatif signifikan terhadap likuiditas, bertentangan dengan studi konvensional, yang dijelaskan oleh prioritas bank digital pada efisiensi operasional ketimbang cadangan likuiditas. Sementara itu, NPL, CAR, dan inflasi tidak signifikan, mengindikasikan kemampuan mitigasi risiko unik melalui teknologi dan struktur biaya rendah. Temuan ini memperkaya literatur likuiditas perbankan digital di pasar berkembang, menekankan perlunya pendekatan regulasi dan manajemen risiko yang sesuai dengan karakteristik digital. Implikasinya mencakup rekomendasi bagi regulator untuk merancang stress test spesifik dan bagi bank digital untuk menyeimbangkan profitabilitas dengan stabilitas likuiditas.    

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil  dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.

Menarche is the first transitional period marked in women, known as the first menstruation (menarche). During menarche, physical and psychological changes occur, such as anxiety and sadness, due to the physical changes in this period. The changes usually include pubic hair, armpit hair, and breast development. This often happens among elementary school students, including those in SDN Lampeuneurut. This study aims to determine the relationship between parental support and the level of anxiety in girls facing menarche in SDN Lampeuneurut. This research employed a quantitative method with a cross-sectional design. The population consisted of 120 female students in grades 5 and 6 at SDN Lampeueneurut who had not yet experienced menarche. The sample was selected using purposive sampling, resulting in 55 respondents who met the inclusion criteria. This research was conducted from June 18th to 20th, 2025. The instruments used were a parental support questionnaire and the STAI (State Trait Anxiety Inventory) of anxiety questionnaire. The data were analyzed using a bivariate statistical test, the Chi-Square test. The research findings indicated a significant relationship between parental support and the anxiety levels of female students in facing menarche, with a p-value of 0.011 (p-value < 0.05). This study concludes that parental support is related to a decrease in the anxiety levels of girls facing menarche. This study recommends that schools provide basic reproductive health education from an early age, especially regarding menarche, and that parents understand the importance of providing emotional, informational, instrumental, and appreciative support.

Adolescence is an important phase characterized by physical and behavioral changes, including diet and sleep, which can affect nutritional status. Frequency of fast food consumption and sleep duration are two factors that are thought to contribute to the imbalance of adolescent nutritional status. The purpose of this study was to analyze the relationship between the frequency of fast food consumption and sleep duration with nutritional status in students of SMA Negeri 6 Palu City. This study uses a quantitative approach with cross-sectional design. The population in this study active students in SMA Negeri 6 Palu city from Grade 10 to Grade 12 amounted to 841 students, with a Simple Random Sampling technique, : the results showed that most respondents were female (64.8%), age 16 years (51.7%), as many as (47.2%) students included in the category always consume fast food and (46.1%) have more sleep duration. Most nutritional Status is in the category of over nutrition (39.3%). There was a relationship between fast food consumption and nutritional status (p = 0.010) and there was no relationship between sleep duration and nutritional status (p = 0.813).

The activeness of the elderly in participating in posyandu (integrated health post) activities remains a problem in various regions across Indonesia. The low level of participation is often caused by a lack of family support and the physical limitations faced by elderly individuals. In fact, posyandu for the elderly plays a crucial role in health monitoring, disease prevention, and improving the overall quality of life in old age. Through posyandu, elderly people can receive regular health check-ups, nutritional education, and guidance to maintain both physical and mental well-being. This study employed a descriptive correlational design with a cross-sectional approach. The population consisted of all elderly residents of Gampong Lambro Bileu, totaling 58 participants, all of whom were included as a total sample. The research was carried out from May 28 to June 11, 2025, within the working area of Kuta Baro Health Center, Aceh Besar. Data collection instruments included a family support questionnaire with 10 positive statements and an elderly posyandu attendance sheet covering the last six months. Data were analyzed using univariate and bivariate analysis with the Chi-Square test to determine relationships between variables. The findings indicated that most elderly individuals who received strong family support were very active in attending posyandu activities. The p-value of 0.024 showed a significant relationship between family support and the activeness of the elderly in participating in posyandu (p < 0.05). Therefore, families are encouraged to be more involved in accompanying, motivating, and supporting the elderly to stay active in posyandu for better health and quality of life.

Although often overlooked by society, mental health is a crucial component of overall health. One of the biggest barriers to managing mental health is the societal stigma associated with People with Mental Disorders (ODGJ). High stigma can lead to negative perceptions that hinder the healing process of those suffering from mental illness. The purpose of this study was to determine how societal perceptions of individuals with mental illness in Cot Rumpun Village, Aceh Besar Regency, relate to societal stigma. This study used a cross-sectional methodology and a descriptive analysis design. Seventy respondents were selected for the study sample using a direct random selection method. The Community Attitudes Against Mentally Ill (CAMI) questionnaire measured public sentiment, and the Perception of Discrimination and Devaluation (PDD) questionnaire measured stigma. Chi-square tests were used in univariate and bivariate data analysis. The majority of respondents expressed positive attitudes toward those with mental health problems (60.0%), while low stigma toward those with mental disorders (54.3%). The results of the Chi-Square test indicate a significant relationship between community stigma and community attitudes towards people with mental disorders (ODGJ) with a value of ρ = 0.000 (ρ <0.05). Health workers are expected to conduct routine counseling and psychoeducation to the community about mental health, including how to deal with, support people with mental disorders appropriately, reducing stigma in the community environment. Local governments and community leaders are also expected to play an active role in creating an inclusive, supportive, discrimination-free social environment for people with mental disorders (ODGJ).

The root of Mimosa pudica L. contains mimosine, a toxic alkaloid, as well as tannins that exhibit toxic properties, potentially disrupting pancreatic function. Exposure to sufficiently high concentrations of toxic compounds can impair cellular metabolism, leading to irreversible damage. One of the cellular changes induced by cytotoxic compounds is the reduction in the size of pancreatic Langerhans islets. This study aimed to investigate the effects of ethanol extract of Mimosa pudica roots on the diameter of Langerhans islets and β-cell damage in the pancreas of mice. Twelve mice were randomly divided into four groups, each consisting of three animals. Group I served as a control and did not receive the extract, whereas Groups II, III, and IV were administered root extract at doses of 10 mg/g BW, 100 mg/g BW, and 1000 mg/g BW, respectively, for 14 consecutive days. The results demonstrated that administration of ethanol extract of Mimosa pudica roots reduced the diameter of pancreatic Langerhans islets in a dose-dependent manner, with higher doses causing more severe β-cell damage. These findings highlight the need for caution in the use of Mimosa pudica roots as traditional medicine or dietary supplements.