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The study investigates the impact of governance on firm value, along with the moderating role of institutional ownership, among companies operating in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) over the 2021-2023 period. Drawing on a sample of 42 companies and 126 observations, a quantitative panel data approach was adopted, with data gathered through purposive sampling. The Bloomberg Governance Score was used to measure governance, Tobin's Q served as a proxy for firm value, institutional ownership was the moderating variable, and firm size, leverage, and profitability were included as control variables. Model selection was conducted using the Chow and Hausman Tests in EViews 14, which indicated that the Random Effects Model (REM) was the most suitable estimation approach. The findings reveal that governance does not exert a significant influence on firm value. Furthermore, institutional ownership is unable to strengthen the relationship between governance and firm value. These results suggest that ESG-based governance signals have not yet been optimally absorbed by investors in the Indonesian capital market; hence, reinforcing governance reporting standards and enhancing investor ESG literacy are considered essential steps toward integrating non-financial information into investment decision-making.

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

This study empirically investigates how the degree of transparency in sustainability reporting influences earnings management practices among listed companies in Indonesia's energy sector on the Indonesia Stock Exchange, covering the period from 2021 to 2024. Grounded in three theoretical perspectives Agency Theory, Stakeholder Theory, and Legitimacy Theory this study argues that when companies disclose their sustainability information more comprehensively, management's capacity to manipulate reported earnings becomes increasingly constrained, owing to reduced information asymmetry and heightened external scrutiny. The independent variable is measured through the Sustainability Reporting Disclosure Index (SRDI), constructed based on the GRI Standards 2021, while earnings management is proxied by the absolute value of discretionary accruals derived from the Modified Jones Model. Firm size and leverage are incorporated as control variables. Using purposive sampling, 32 companies were selected, generating a total of 128 observations. The data were analysed through panel data regression employing a Random Effects Model with White's cross-section robust standard errors. The results reveal that sustainability reporting transparency does not exert a statistically significant effect on earnings management. This finding suggests that, within Indonesia's energy sector, sustainability reporting tends to function more as a legitimacy-seeking tool rather than a genuine expression of corporate transparency. Firm size was found to have a significant negative effect on earnings management, whereas leverage did not demonstrate a meaningful influence. This study contributes to the growing body of literature examining the relationship between sustainability reporting and earnings management, with particular relevance to the energy sector in the Indonesian context.

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

The issue of illegal parking in the Pasar Jambi area remains unresolved despite various enforcement efforts carried out by the Jambi City Transportation Agency. Non-compliant parking practices, such as the presence of unauthorized parking attendants, the imposition of fees beyond official rates, and the lack of use of official attributes, indicate a discrepancy between established standards and actual field conditions. This study aims to analyze the effectiveness of the Transportation Agency’s supervision in controlling illegal parking in the Pasar Jambi area by applying George R. Terry’s supervision theory indicators. The research employs a qualitative method with a case study approach, using data collection techniques including observation, interviews, and documentation. The findings reveal that supervision has been implemented through stages of setting standards, measuring performance, comparing implementation with standards, and taking corrective actions. However, the effectiveness of supervision is still not optimal. This is reflected in the persistent gap between standards and practices in the field, the limited number of supervisory personnel, and corrective actions that have not been consistently effective in creating a deterrent effect. Although enforcement has been carried out progressively through warnings, guidance, and direct actions, violations continue to occur repeatedly. The implications of this study highlight the need to strengthen consistency in supervision, enforce stricter sanctions, and enhance resource capacity so that supervision is not merely administrative but can create sustainable parking order.

Bullying in schools continues to be a serious concern that adversely impacts students’ psychological well-being, social relationships, and academic performance. Factors such as low empathy, inadequate social skills, and limited environmental control contribute significantly to this behavior. This study seeks to examine the implementation of group guidance as an approach to reducing bullying among students. A qualitative descriptive method was utilized, involving participants consisting of students identified as bullying perpetrators, school counselors, and victims. Data collection techniques included interviews, observations, and documentation, which were analyzed through processes of data reduction, data presentation, and conclusion drawing. The results reveal that group guidance leads to positive behavioral changes in students, such as enhanced empathy, greater self-awareness, and improved communication and social interaction abilities. Furthermore, a reduction in both verbal and social bullying behaviors was observed. The group dynamics established during the sessions enabled students to better understand the consequences of their actions and gain insights from the experiences of others. These findings imply that group guidance can serve as an effective and sustainable strategy for preventing and managing bullying in school settings.

The development of the cosmetics industry has had both positive and negative impacts on consumers, particularly in Medan City. The high demand for cosmetics has driven irresponsible business actors to produce and distribute cosmetics without distribution permits from the National Agency of Drug and Food Control (BPOM). This study aims to analyze the role of BPOM in supervising illegal cosmetics, examine criminal sanction enforcement, and identify obstacles faced by PPNS investigators at BBPOM Medan. A qualitative empirical juridical approach with field research method was used, employing in-depth interviews, observation, and documentation. The primary informant is the Head of BBPOM Medan. Results show BPOM supervises through pre-market and post-market control, enforcement, and public education. Criminal sanctions under Article 435 of Law No. 17 of 2023 impose up to 12 years imprisonment or Rp5 billion fine. Key obstacles include limited investigator legal expertise, budget constraints, low public participation, fleeing suspects, and files returned by prosecutors. Strengthening investigator capacity, improving inter-agency coordination, and increasing public awareness are urgently needed.

Women's leadership plays an important role in the success of organizations, including in the government sector at the sub-district level. Leaders not only act as directors but also as mentors who are able to understand the needs and character of their subordinates. The female head of TG Sub-district in Surabaya City demonstrates the application of reciprocal relationships between leaders and subordinates through a system of rewards and punishments according to performance achievements, actively monitors subordinate performance, identifies work standard errors, and takes corrective actions. The study aims to analyze the application of transactional leadership style by the female head of TG Sub-district in Surabaya City using Bernard M. Bass's (1990) theory. The type of research used is a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Samples were determined using purposive sampling, and data sources included primary and secondary data. The research results indicate that the transactional leadership style of the female village head in TG Village is not yet fully optimal. The application of Contingent Reward can increase motivation and employee performance control, but its implementation in the community is still limited. Management by Exception (Active) carried out on employees has not been consistent, and its application in the community is also not sufficiently felt. Management by Exception (Passive) and Laissez-Faire are shown through corrective actions after problems arise and the freedom to take initiative and make decisions according to standards and policies. The implementation of transactional leadership by female village heads needs to be improved, especially in strengthening the mechanisms of reward and punishment as well as the consistency of supervision of employees and the community so that the leadership implementation runs more optimally.

This study aims to analyze gender-based political violence in the 2020 Regional Head Elections in South Tangerang City and its impact on women’s representation in politics. The case analyzed involves social media attacks against Rahayu Saraswati Djojohadikusumo during her campaign for Deputy Mayor, in which an old photo of her while pregnant was used as material for sexually charged attacks. This study employs a qualitative method using a case study approach through literature review. The analysis utilizes Kate Manne’s theory of misogyny, which views misogyny as a social mechanism within the patriarchal system to control and discipline women entering the public sphere. The results of the study indicate that gender-based political violence manifests in the form of the moral delegitimization of women, digital intimidation or harassment, policing of women in public spaces, and the objectification of women’s bodies. These phenomena demonstrate that gender bias remains a barrier for women in securing equal space in local political contests.

This study aims to analyze the factors influencing the implementation of Regional Regulation of Gorontalo Regency Number 04 of 2014 concerning the Control of Livestock in Ilomata Village, Bilato District. This research employs an empirical legal method with a sociological juridical approach to examine law not only as written norms but also as a social practice within society. Data were collected through interviews with village officials, regional regulation enforcement officers, and livestock owners, as well as through documentation and literature studies. The collected data were analyzed qualitatively using Lawrence M. Friedman’s legal system theory and Soerjono Soekanto’s theory on factors influencing law enforcement. The results indicate that the implementation of the regional regulation has not been optimal. The influencing factors include legal substance, legal structure (law enforcement officers), facilities and infrastructure, community factors, and legal culture. Normatively, the regulation contains clear provisions; however, its implementation is hindered by inconsistent enforcement, limited supporting facilities, and low levels of public legal awareness. Legal culture and the lack of consistency among law enforcement officers are the most dominant factors affecting the effectiveness of the regulation’s implementation. Therefore, it is necessary to strengthen consistent law enforcement, improve supporting facilities, and undertake continuous efforts to build public legal awareness in a participatory manner.

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

Gout arthritis, or often called gout, is a type of arthritis caused by the accumulation of uric acid crystals in the joints and surrounding tissues. Arthritis itself is a term used to describe inflammation of the joints. The process of gout begins with an increase in uric acid levels in the blood, called hyperuricemia. Gout arthritis sufferers in the world affect approximately 10% to 25% of the world's population, the WHO prevalence of gout arthritis in the world is 34.2%. The type of research used in this study is quantitative research using a quasi-experimental research method, namely the pre-posttest control one group design method. This study is a study conducted on 1 group using an intervention without a comparison. This study has been conducted with a total of 20 elderly people who meet the inclusion and exclusion criteria. It is known that the Sig. (2-tailed) value of 0.00 is greater than 0.05. then there is a significant difference between the results before and after the warm cinnamon water compress. So it can be concluded that there is an effect of warm cinnamon compresses (Cinnamomun Burmannii) on gout arthritis in the elderly at the Sei Pancur Community Health Center.

This research review identifies and analyzes the potential of Romaine lettuce (Lactuca sativa var. longifolia) cultivation using the Nutrient Film Technique (NFT) in greenhouse environments as a high-value horticultural commodity. Horticulture is a strategic sector in Indonesia for improving farmer welfare and meeting the growing demand for healthy food. Conventional farming faces challenges such as land conversion, climate instability, and high pesticide residues. This study examines how the NFT hydroponic system serves as an innovative solution by providing controlled environments that enhance growth and quality. Findings indicate that Romaine lettuce grown via NFT achieves higher productivity and faster harvest cycles, with a feasibility study showing an R/C ratio of 2.40, indicating high profitability. Furthermore, the integration of controlled environment agriculture supports urban farming initiatives and mitigates risks from climate change and pests. This review concludes that adopting NFT technology is essential for developing a sustainable, efficient, and high-quality agricultural system in Indonesia, particularly in urban areas with limited space.

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Adolescence is a transitional period prone to problematic behavior due to significant physical, emotional, and social changes. One of the main factors influencing adolescent behavior is parenting style. This study aims to examine the importance of parenting styles in preventing problematic behavior in adolescents. The method used in this study is a literature review. The results of the study indicate that democratic (authoritative) parenting plays a protective role in preventing delinquency, aggressive behavior, and maladaptive behavior. Conversely, authoritarian and permissive parenting styles tend to be positively correlated with increased deviant, aggressive, and antisocial behavior in adolescents. Furthermore, self-control and morality act as mediators that can strengthen or reduce the influence of parenting styles on juvenile delinquency. Thus, the role of the family as the primary and primary environment is crucial in early detection and prevention of problematic behavior in adolescents.

The hospitality industry is a strategic sector within the global tourism system that heavily depends on service quality and food safety assurance. In hotel operations, the pastry division represents a high-risk unit due to the use of perishable ingredients and intensive manual handling processes. This study aims to analyze the implementation of hygiene and sanitation practices in the Pastry Division of Hotel Aruss Semarang in supporting food safety standards within the hospitality industry. This research employs a qualitative approach with a case study design. Data were collected through participatory observation, semi-structured interviews, and document analysis, including Standard Operating Procedures (SOPs), sanitation checklists, and temperature control records. Data validity was strengthened through triangulation and member checking, while thematic analysis was used to identify key implementation patterns. The findings indicate that the implementation of personal hygiene, environmental sanitation, and Good Manufacturing Practices (GMP) has generally complied with most of the requirements of Good Processed Food Manufacturing Practices (CPPOB). The availability of sanitation facilities, periodic medical check-ups, equipment maintenance, and FIFO-based storage systems demonstrate management commitment to preventive risk control. However, inconsistencies in handwashing practices and minor construction details that do not fully meet hygienic design standards indicate areas requiring improvement. Overall, hygiene and sanitation implementation in the Pastry Division has been effective in supporting food safety. Strengthening behavioral compliance, continuous training, and facility optimization are recommended to achieve a more sustainable and comprehensive food safety management system.

This research investigates the effectiveness of digital storytelling as a supplementary tool for lexical fact retrieval and sustainable retention of EFL vocabulary among middle school learners. The research was conducted in particular Islamic School in Gresik, Indonesia. The selected participants were 38 eight-grade EFL learners, divided into experimental and control groups. Vocabulary knowledge was assessed through pre-test, immediate post-test, and delayed post-test conducted after two weeks. The independent sample t-test showed a significantly greater mean improvement in the digital storytelling (DST) group compared to the control group (MD = 8.04, p < .001). The vocabulary retention proved by the result of paired sample t-test which show consistency on the students’ delayed test result (p > .005). This study contributes to the growing literature on digital storytelling and its impact on lexical support. The method proved that DST is effective to enhance students’ vocabulary retention through related multimedia. Digital Storytelling enhance students’ focus and motivation to participate in class.

This study aims to provide a detailed overview of efforts in counseling and guidance programs that teach self-control skills to children whose gaming habits are causing problems. When children spend too much time playing online video games, it can negatively impact their mental health. Problems with emotional regulation, irritability, and lack of self-control in daily life are possible consequences. Appropriate counseling and guidance services are needed to help children develop more adaptive skills to manage their emotions. This study used extensive qualitative data and followed a case study technique. A child whose gaming addiction was causing problems for him participated in the study. Data analysis included tasks such as data reduction, data presentation, and drawing conclusions; data collection methods included documentation, interviews, and observation. Based on the findings, guidance and counseling programs can teach children self-control strategies to help them manage their emotions, reduce irritation, and become more self-aware when playing online games. Therefore, teaching children self-control skills may be a good way to help them overcome negative feelings that arise from playing online video games.

Vegetables are an important horticultural commodity in fulfilling community nutritional needs; however, their consumption level in Indonesia remains relatively low, necessitating efforts to increase production. Spinach (Amaranthus sp.) is a promising vegetable due to its short growth cycle, ease of cultivation, and high nutritional value. Limited agricultural land, particularly in urban areas, poses a major constraint to conventional cultivation, thereby encouraging the adoption of alternative technologies such as hydroponics. The hydroponic system, especially the Nutrient Film Technique (NFT), offers efficient use of land and water while enabling better control of plant growth. This review aims to identify hydroponic cultivation techniques for spinach in greenhouse conditions and to analyze factors influencing its success, including nutrient concentration, growing media, pH, temperature, and light intensity. The findings indicate that optimal nutrient concentration ranges from 410–900 ppm, supported by proper environmental and pH management to enhance vegetative growth. The implementation of the NFT system improves production efficiency, resulting in more uniform, cleaner, and higher-quality yields. Nevertheless, challenges remain, including nutrient management, environmental fluctuations, and pest and disease risks. Therefore, proper and sustainable system management is essential to ensure successful hydroponic spinach cultivation.

This study examines the evolving landscape of racket sports and its implications for injury patterns among diverse athlete populations. Over the past decade, traditional sports such as tennis and badminton have remained popular, while emerging sports like padel, pickleball, and beach tennis have experienced rapid growth, attracting participants across a wide age spectrum. However, the high-speed, repetitive, and multidirectional demands of these sports increase the risk of musculoskeletal injuries, making it essential to understand their epidemiology for effective prevention. This systematic literature review followed PRISMA 2020 guidelines, analyzing peer-reviewed studies published between January 2020 and early 2025 from databases including PubMed, ScienceDirect, Europe PMC, and Open Alex. A total of 22 studies met the inclusion criteria, comprising randomized controlled trials, cohort studies, and cross-sectional surveys. Methodological quality was assessed using the Cochrane Risk of Bias Tool (RoB 2) and the Newcastle-Ottawa Scale (NOS). The findings reveal significant variation in injury prevalence across sports, ranging from 34.2% in recreational pickleball to 92% in competitive padel. Badminton injuries were predominantly acute and affected the lower limbs, while tennis showed a higher incidence of overuse injuries in the upper limbs and trunk. Padel players frequently experienced elbow overuse injuries, with higher rates reported among females. In contrast, pickleball injuries were largely associated with falls among older adults. Preventive interventions involving supervised, sport-specific functional training and structured warm-up programs were found to be most effective. In conclusion, injury burden in racket sports is substantial and influenced by both intrinsic and extrinsic factors, highlighting the need for targeted, sport-specific prevention strategies.