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Social media has emerged as a transformative platform for youth skill development, particularly in diplomatic literacy. This qualitative study investigates how university students leverage social media to enhance their soft skills, focusing on communication, critical thinking, and cultural sensitivity. Through interviews and focus group discussions with 30 university students, the research explores the mechanisms by which digital platforms facilitate skill development. Findings reveal that social media provides unique opportunities for global interaction, information evaluation, and cross-cultural understanding. Students reported significant improvements in communication skills, critical thinking abilities, and cultural awareness through engaged social media use.

The community service program titled 'Catfish Farming in Buckets and Digital Marketing Efforts Using Social Media' aims to provide participants with both theoretical knowledge and practical skills on simple, cost-effective, and appropriate methods for catfish farming in limited spaces. This initiative responds to the needs of the Tembalang community, which seeks to engage in farming activities on limited land while also exploring ways to market their agricultural products via social media platforms. The training was conducted using a participatory approach, which incorporated theory, hands-on practice, and interactive discussions. The content of the training included, among other things, techniques for catfish farming in buckets as well as strategies for utilizing social media to market the cultivated catfish products. Participants were guided to apply proper aquaculture practices using the provided cultivation buckets and equipment, and were then asked to capture images of their farming outcomes to be used as marketing content on social media. The implementation of this activity proceeded smoothly, and the participants showed strong enthusiasm throughout the process. It is anticipated that this training will enable the Tembalang community to effectively leverage technology, particularly social media platforms such as WhatsApp, as a tool for digital marketing of their catfish farming products.

In a rapidly evolving and uncertain business environment, having the right entrepreneurial mindset is crucial for long-term success. This article examines various strategies that entrepreneurs can apply to navigate the ever-changing business landscape. The main focus is on the importance of adapting to change, continuous innovation, effective risk management, and developing mental and emotional resilience. Additionally, the article highlights the significance of flexibility, inspirational leadership, and the ability to collaborate in facing dynamic market challenges. By cultivating a creative mindset, being open to feedback, and thinking long-term, entrepreneurs can leverage opportunities arising from change and ensure the sustainability of their businesses. The article concludes that an adaptive and innovative entrepreneurial mindset is the key to overcoming the increasingly complex business challenges and achieving success in a competitive market.

This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

This research aims to analyze the influence of cash holdings, profitability and financial leverage on company value in manufacturing companies in the primary industry and chemical sectors listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The aim of this research is to use multiple regression analysis to identify the relationship between the independent variable and the dependent variable, namely company value. The findings show that cash holdings do not have a significant impact on firm value, indicating that investors do not consider the level of a company's cash holdings when making investment decisions. In addition, financial leverage varies depending on the company's situation, but profitability as measured by return on assets (ROA) also does not have a positive impact on company value.These findings provide important insights for management as they develop financial strategies to increase shareholder value.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization. 

In the era of rapid digital transformation, social media platforms have become dominant tools for communication, marketing, and consumer interaction. Among these, TikTok has emerged as one of the most influential spaces for creative digital promotion, particularly for small businesses and creative industries. This study explores @dyputustudio’s utilization of TikTok as a promotional medium for its self-photo studio services, focusing on how the platform is used to build interactions and relationships with consumers. The research employs a qualitative descriptive approach, emphasizing observation, interviews, and documentation analysis to understand Dyputu Studio’s promotional strategies and audience engagement patterns. Findings reveal that TikTok functions not only as a promotional channel but also as a space of social interaction and digital community formation between the studio and its consumers. The platform’s interactivity, algorithmic visibility, and audio- visual creativity enable Dyputu Studio to effectively showcase its self-photo studio services, stimulate audience participation, and cultivate brand loyalty. This study demonstrates that digital communication on TikTok aligns with Pierre Lévy’s New Media Theory, which highlights interactivity, hypertextuality, and networking as key dimensions of modern media engagement. Through consistent content creation, responsive communication, and trend adaptation, Dyputu Studio successfully transforms social media presence into a form of digital relationship marketing. The study contributes to the understanding of how small creative businesses can leverage social media to achieve marketing and communicative goals in the digital era.

This study examines how women entrepreneurs in Micro, Small, and Medium Enterprises (MSMEs) in the creative economy sector leverage digital technology to strengthen their roles in the urban tourism ecosystem. Using a qualitative approach supported by secondary data and non-intervention observations over six months in South Jakarta, the study analyzes the dynamics of digital adoption, the cultural value of creative products, and structural barriers affecting women's entrepreneurial experiences. The findings reveal that digital utilization is most prominent on easily accessible platforms such as Instagram, TikTok, and WhatsApp, while the use of more complex tools, such as marketplaces, websites, and analytics, remains limited. Women’s creative products, in subsectors like culinary, crafts, fashion, and others, prove to enrich the tourism experience and reinforce the city's destination identity. However, low digital literacy, minimal mentoring, and weak integration into the formal tourism supply chain hinder the optimization of these potentials. Additionally, the digital adoption patterns found support the Technology Acceptance Model's explanation that the perceived ease of use is a key factor in early technology adoption. This study fills an important gap in the literature by linking gender issues, digital transformation, the creative economy, and urban tourism within a unified framework. The research emphasizes the importance of strengthening digital capabilities and structured collaboration between women-led MSMEs and tourism stakeholders to enhance the sustainable competitiveness of destinations.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

A geographic information system are highly valuable tools that help individuals or visitors explore noteworthy destinations. Implementing GIS for online restaurant searches within Southwest Sumba Regency aims to assist users in effortlessly obtaining detailed and accurate information about restaurant locations, enabling them to identify and reach these spots efficiently. The purpose of this project is to design a GIS application that leverages the capabilities of the Google Maps API. This API represents a sophisticated set of modern programming tools that facilitate seamless interaction between different software systems. The GIS application is developed using the waterfall methodology, which emphasizes a structured software development lifecycle to ensure uniformity and operational clarity. Therefore, the results of this study, with a geographic information system mapping the location of eating restaurants can provide information to tourists, as well as the community regarding the location of eating restaurants in the Southwest Sumba Regency area quickly and easily. 

A company is an entity consisting of individuals or groups who work together to achieve certain goals. PT Suparma cannot be separated from businesses that aim to gain profits in generating effectiveness and efficiency in financial management. Financial management or financial performance has an impact on the company. This research aims to determine the effect of liquidity ratios, solvency ratios and activity ratios on the financial performance of PT Suparma tbk for the 2019-2023 period. This research was conducted by calculating the financial ratios of PT Suparma Tbk which is listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression. The research results show that the liquidity ratio calculated using the current ratio has a positive and insignificant effect on financial performance (ROA), the solvency ratio calculated using the debt to equity ratio has a negative and insignificant effect on financial performance (ROA), and the activity ratio calculated using total asset turnover has a positive and significant effect on financial performance.    

This research investigates school scope classification using Deep Neural Networks (DNN), focusing on students living environments and educational opportunities. By addressing the interplay of socioeconomic and educational factors, the study aims to develop an analytical framework for understanding how environmental contexts shape academic trajectories. The research provides a nuanced understanding of the importance of features in educational classification by developing DNN models based on Spearman's Rank Correlation Coefficient (SRCC). The methodology employs machine learning techniques, integrating data wrangling, exploratory analysis, and multiple DNN models with K-fold cross-validation. The study analyzes 677 student records from two schools. The research examined multiple model configurations. Results show that the 'All Data' model achieved 83.08% accuracy, the 'Top 5' model 81.54%, and the 'Non-Top 5' model 79.23%. The SRCC-based approach revealed that while top correlated features are important, additional variables significantly contribute to model performance. The study highlights the profound impact of family background, social environment, and educational contexts on school selection. Furthermore, it demonstrates DNN's capability to uncover intricate, non-linear relationships, offering actionable insights for policymakers to leverage machine learning's potential in developing targeted educational strategies.

The decline in the quality and quantity of groundwater resources is one of the biggest challenges in natural resource management in many areas. Mapping the potential of groundwater requires technology that can identify and detect the presence of water sources with high accuracy. The purpose of this study is to develop a groundwater detection application using a capacitance-based remote sensing method, which leverages the principle of capacitance changes on the soil surface due to the presence of groundwater. The capacitance sensing method was chosen because it can detect differences in capacitance between water-filled soil and dry soil. In this study, we integrate a capacitive sensor connected to electronic devices into a mobile application to visualize and analyze the data in real-time. This application aims to enable users, such as farmers and researchers, to easily monitor and detect the presence of groundwater sources at various locations with high efficiency.

Globalization has had a significant impact on various aspects of life, including the economy, which has driven the growth of multinational companies in Indonesia. One practice that has become increasingly relevant in this context is transfer pricing, which refers to the determination of prices between divisions within a multinational company. This study aims to analyze the effects of taxes, profitability, and leverage on transfer pricing decisions in manufacturing companies, using a sample of 16 companies and data analysis with SPSS version 25. The results show that taxes and profitability do not have a significant impact, consistent with some previous studies. However, leverage was found to influence transfer pricing decisions, with companies having higher leverage tending to avoid transfer pricing practices in order to maximize profits. This study provides insights into the factors affecting transfer pricing decisions in manufacturing companies and the implications for tax management and financial strategies in the context of globalization dynamics.

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This research focuses on designing and simulating a makeup robot control system with a Human-Robot Interaction (HRI) approach. The main goal is to develop a robot that is not only efficient in applying makeup, but also able to interact directly with users. The design of this robot is designed with attention to anthropomorphism and non-verbal interaction, in order to improve user comfort and experience during the use process. This control system leverages cutting-edge sensor technology, such as facial recognition and expression analysis, to detect user emotions and adjust the robot's response in real-time. The simulation process is carried out using the Robot Operating System (ROS) to develop an algorithm that supports task coordination between robots and humans as well as interactive feedback. The results of the simulation show that the robot is able to recognize the user's emotions and adjust their actions, thus creating a more intuitive and responsive interaction experience. This research has made a significant contribution to the development of robotics technology in the field of beauty, thereby improving the user experience in personal care. The findings also pave the way for further research into more complex human-robot interactions that are responsive to individual needs.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.