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This research examines the optimization of brain plasticity in Arabic language learning through a neurolinguistic approach, using a literature review method. Brain plasticity, the brain's ability to adapt and change through learning and experiences, plays a crucial role in language acquisition. Neurolinguistic approaches, which integrate techniques such as task-based learning and the use of educational technology, have proven effective in enhancing language learning outcomes. Literature analysis indicates that learning techniques involving various sensory modalities and educational technology can stimulate new neural pathways, strengthening language comprehension and memory. Studies focused on Arabic language learning highlight that traditional approaches are less effective compared to more interactive and communicative methods. The use of technology such as mobile applications and augmented reality provides a dynamic and engaging learning experience for students. Practical recommendations include developing more interactive curricula, utilizing educational technology, and training educators in neurolinguistic techniques. This research emphasizes the importance of a multidisciplinary approach to enhance the effectiveness of Arabic language learning, providing insights and strategies to optimize language learning through a better understanding of brain plasticity and neurolinguistics.

Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual dan struktur modal terhadap nilai perusahaan baik secara langsung maupun tidak langsung melalui profitabilitas perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2022. Populasi penelitian ini adalah perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia yang diambil dengan kriteria mempublikasikan laporan keuangan secara rutin dari tahun 2018 sampai 2022, laporan keuangan menggunakan rupiah, serta tidak pernah mengalami kerugian berjumlah 16 perusahaan, dan semua anggota populasi digunakan dalam penelitian ini. Teknik sampel menggunakan sensus dan data yang diamati selama 5 tahun sehingga terdapat 80 data pengamatan. Sumber data yang digunakan adalah data sekunder, dengan metode pengumpulan data menggunakan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan uji sobel. Hasil penelitian yang diperoleh adalah modal intelektual berpengaruh positif dan signifikan terhadap profitabilitas, struktur modal berpengaruh negatif dan signifikan terhadap profitabilitas. Modal intelektual berpengaruh positif dan signifikan terhadap nilai perusahaan, struktur modal berpengrauh positif dan signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil uji mediasi menggunakan uji sobel diperoleh bahwa profitabilitas dapat memediasi pengaruh modal intelektual terhadap nilai perusahaan, dan profitabilitas dapat memediasi pengaruh struktur modal terhadap nilai perusahaan.

This study aims to determine the effect of sales growth, profitability, asset structure and liquidity on capital structure which is proxied by the Debt to Equity Ratio with a population covering all food and beverage sub-sectors. Companies listed on the Indonesia Stock Exchange during the observation period, namely 2019-2023. Of all the food and beverage companies listed on the IDX, we selected 12 companies using a purposive sampling technique. Then to determine the effect of the independent variables on the dependent variable, all secondary data is processed according to the indicators used and multiple linear regression analysis is performed. The results of this study indicate that profitability (ROA) and liquidity have an effect on capital structure (DER) based on the significance value of the t test of 0.001 or less than 0.05 and 0.17 or less than 0.05. Thus, the hypothesis that profitability and liquidity affect the capital structure can be accepted. While the variable sales growth and asset structure have no effect on capital structure (DER) because the significance level of the t test is 0.225 and 0.965 or greater than 0.05. Therefore, the hypothesis that profitability and liquidity affect capital structure (DER) is unacceptable.    

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.  

This research aims to analyze and determine how the effect of working capital turnover, receivable turnover, and total asset turnover on profitability (Return on Asset) in forestry and paper sub sector companies listed on Indonesia Stock Exchange in 2018-2022. This research is quantitative research using secondary data which is taken from the company’s annual financial reports. Purposive sampling is used in this research to take samples. The analytical techniques used are panel data regression analysis with the help of Eviews 9 software. Based on the research that has been carried out, it can be concluded that partially the working capital turnover and total asset turnover have no effect on profitability, whereas receivable turnover has an effect on profitability. Simultaneously, working capital turnover, receivable turnover, and total asset turnover had an effect on profitability in forestry and paper sub sector companies listed on the Indonesia Stock Exchange in 2018-2022.

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

The aim of this research is to determine the influence of halal tourist attractions, length of business, capital and tourist visits on traders' income in the Gentala Arasi tourist area, Jambi City. The number of samples in this study was 64 people and used a simple random sampling technique, namely accidental sampling by selecting random samples that were accidentally encountered. Multiple Regression Analysis is used as a data analysis technique. The research results show that halal tourist attractions and tourist visits have a significant effect on traders' income, while length of business and capital do not have a significant effect. Based on data analysis in this research, these variables are valid and reliable. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

The rapid advancement of deep learning technologies has significantly transformed healthcare analytics, particularly in medical data prediction and classification. This study proposes a hybrid Convolutional Neural Network–Long Short-Term Memory (CNN–LSTM) framework for multi-modal healthcare data analysis, integrating medical imaging, structured electronic health records (EHRs), and IoT-generated time-series physiological signals. The proposed architecture combines spatial feature extraction through CNN with temporal dependency modeling via LSTM to enhance predictive accuracy and clinical decision support. A quantitative experimental design was employed, utilizing multi-source healthcare datasets that underwent preprocessing, normalization, and feature engineering prior to model training. The performance of the hybrid model was evaluated using Accuracy, Precision, Recall, F1-Score, AUC-ROC, and Mean Absolute Error (MAE), and compared with conventional machine learning models and standalone deep learning architectures. Experimental results demonstrate that the proposed CNN–LSTM model achieves superior performance, with improved classification accuracy and reduced prediction error, while maintaining strong generalization capability. The findings indicate that integrating spatial and temporal feature learning significantly enhances disease detection, risk stratification, and personalized treatment planning. This approach supports the development of intelligent clinical decision support systems and scalable smart healthcare environments. The proposed framework offers a reliable and efficient solution for advanced healthcare analytics in IoT-enabled systems.

This study aims to determine the application of good governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP), the research informants consist of staff and employees along with the public who want to take care of licensing letters at the Wajo Regency DPM-PTSP Office. This study uses a qualitative method with a descriptive approach.The results of this study show that the application of Good Governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP) has been running well, including accountability that has been effective and efficient in terms of achieving strategic objectives that contain vision, mission, goals and objectives, and activities that are equipped with performance indicators and targets to be achieved,  Transparency with the accountability of staff and employees in carrying out their respective duties which are quite professional, Participation shows that the community feels very satisfied with public services, and the Rule of Law is also very good because it is carried out fairly without discriminating against the social status of the community. The conclusion is that the application of the Good Governance Principle at the Wajo Regency DPM-PTSP office has been realized and implemented well.    

This research seeks to examine the influence of capital structure on the valuation of food and beverage companies within the sub-sector that are listed on the Indonesia Stock Exchange during the time frame of 2020-2022, with the inclusion of profitability as a mediating factor. Employing a quantitative approach, the study utilizes a purposive sampling method to select 29 samples from a population of 42 food and beverage companies listed on the Indonesia Stock Exchange. The analysis of hypotheses is conducted through simple linear regression, multiple linear regression, and the sable test. The results of the study indicate that capital structure positively impacts profitability, influences company value in a negative manner, profitability does not directly affect company value, and profitability does not act as a mediator in the relationship between capital structure and company value.

Economic growth underscores the important role of the state in enhancing human resource development. An important part of production factors is human resources, especially in terms of quality. Labor productivity is increased through improving the quality of human capital through education and health. This study is to examine the effect of human capital and the level of labor force participation on Indonesia's economic growth. This study uses the panel data method from 34 provinces in Indonesia for the 2015-2019 period. The results of statistical tests show that the education variable has a positive effect on the dependent variable of economic growth, while the health variable and the labor force participation rate variable have no effect on economic growth

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.    

Differences in previous research regarding the influence of liquidity and company size on a company's capital structure. The focus of this research is to examine and analyze how liquidity affects the capital structure of a company. Apart from that, it will also be analyzed how company size affects the capital structure of the same company. This research focuses on testing and analyzing how liquidity and the size of a company affect the structure of a company's capital. A technique where multiple linear regression is used to process data using this technique to estimate the value of the dependent variable using multiples of the independent variables. Liquidity has a positive and significant influence on the structure of a company's capital. 2. The size of a company has a positive and significant influence on the structure of a company's capital.

This study examines the meticulous and thorough execution of the Online Single Submission (OSS) in the Tanjung Pinang City Investment and One Stop Integrated Service Office.The main focus involved the complexity of the community’s lack of deep understanding of the business licensing stages, while also exploring the technical barriers that accompanied the integration of the OSS system. The research objectives included an in-depth evaluation of the programme’s operational success, an analysis of the level of stakeholder satisfaction involving business owners, as well as a detailed investigation into the level of efficiency of the OSS implementation. The research method, applied in a descriptive qualitative approach, involved in-depth interviews, rigorous documentation analysis, and a comprehensive literature review. The findings highlight positive progress, although obstacles remain, both in terms of public understanding and technical constraints in OSS operations. In conclusion, the research provides very specific recommendations, including a careful restructuring of the OSS system, a more focused socialisation strategy and breakthrough interventions to improve the effectiveness of the OSS in the future.

The aim of this research is to examine the influence of job satisfaction and psychological capital on organizational commitment at PT. BPR Sukawati Pancasakti Bali. The number of samples used in this research was 60 respondents which was determined using the Slovin formula. The data analysis methods used are validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results of the research show that partially and/or simultaneously job satisfaction and psychological capital have a significant effect on organizational commitment at PT. BPR Sukawati Pancasakti Bali.

This research is motivated by the fact that Income and Knowledge are among the factors influencing Investment Interest, yet most traders have a relatively stable income from their trading businesses. The objective of this research is to determine and analyze the simultaneous and partial influence of income and knowledge on investment interest in the sharia capital market among wholesale traders in the Aur Market blocks A, B, and C in the city of Bukittinggi. This study is a field research using a descriptive quantitative method. The population in this study consists of 868 traders, and a sample of 90 traders is drawn to serve as respondents using a sampling method. The selection of traders is done randomly in the wholesale area of Aur Market blocks A, B, and C. Based on the data processing and analysis conducted, the result of the simple linear regression equation Y = 11,750 + 0.026 X1 + 0.449 X2 is obtained. It can be stated that Income (X1) has a positive but not significant influence, while Knowledge (X2) has a positive and significant influence on investment interest (Y) among wholesale traders in Aur Market blocks A, B, and C in the city of Bukittinggi. The result of the income value  0,202 <   , meaning  is accepted and is rejected, the knowledge value  5,241 > , meaning  is rejected and  is accepted. Simultaneously, the result of the income and knowledge  15,885 > , meaning  is rejected and is accepted. The coefficient of determination ( ) result is 0.267 or 26.7%, which means that 26.7% of the investment interest is influenced by income and knowledge, while the remaining 73.3% is influenced by other variables not examined in this study. The theoretical independent variables are lifestyle, personality, and promotion.

Penelitian ini bertujuan untuk menguji pengaruh modal, biaya produksi, dan lama usaha terhadap pendapatan UMKM dengan volume penjualan sebagai variabel intervening. Jumlah populasi sebanyak 128 pelaku UMKM dengan sampel yang didapatkan sebanyak 101 responden dan data yang dapat diolah adalah sebanyak 87 responden/data yang didapat dari penyebaran kuesioner. Seluruh responden merupakan pelaku UMKM industri roti di Kecamatan Welahan. Penelitian ini adalah penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan menggunakan alat analisis regresi linier berganda dengan bantuan kalkulator sobel test dari quantpsy.org. Hasil analisis dalam penelitian ini diperoleh hasil : 1) modal berpengaruh negatif dan tidak signifikan terhadap pendapatan; 2) biaya produksi berpengaruh positif dan signifikan terhadap pendapatan; 3) lama usaha berpengaruh negatif dan tidak signifikan terhadap pendapatan; 4) volume penjualan berpengaruh positif dan signifikan terhadap pendapatan; 5) modal berpengaruh negatif dan tidak signifikan terhadap volume penjualan; 6) biaya produksi berpengaruh positif dan signifikan terhadap volume penjualan; 7) lama usaha berpengaruh positif dan tidak signifikan terhadap volume penjualan; 8) modal berpengaruh positif dan tidak signifikan terhadap pendapatan dengan intervening volume penjualan; 9) biaya produksi berpengaruh positif dan signifikan terhadap pendapatan dengan intervening volume penjualan; dan 10) lama usaha berpengaruh positif dan tidak signifikan terhadap pendapatan dengan intervening volume penjualan

This research aims to examine the influence of Regional Original Income (PAD) and Domestic Investment (PMDN) on the Gross Regional Domestic Product (GRDP) of West Java Province during 2012-2018. A quantitative approach is used as an analysis method. GRDP data was obtained from BPS and the SPSS 26 approach was used for data analysis. The research results show that partially PAD has a significant influence on GRDP, while PMDN does not have a significant influence on GRDP. Meanwhile, results were simultaneously obtained that PAD and PMDN had a significant effect on the GRDP of West Java Province 2012-2018.

Abstract. Analysis of financial reports in banking aims to evaluate current and past financial positions. One of the analyses of financial reports at banks is profitability ratio analysis, and the aim of this research is to investigate the calculation, development, and analysis of profitability at PT. Bank Maybank Tbk during the 2019–2023 period. The research method used is a descriptive method with a quantitative approach. Data collection techniques involve field studies and literature studies. The data obtained is then analyzed by calculating the development of profitability.The research results show that PT. Bank Maybank Tbk has an average ROA value of 1.3% (>1.2%), an ROE value of 5.88% (between 5% and 12%), and  NIM value of 4.32% (>2%), so it can be said that PT. Bank Maybank Tbk is in good condition, which means PT. Bank Maybank Tbk can generate profits by utilizing its own capital efficiently.   Keywords: profitability ratio analysis, Bank Maybank   Abstrak. Analisis laporan keuangan pada perbankan bertujuan untuk mengevaluasi posisi keuangan pada saat ini dan masa lalu. Salah satu analisis laporan keuangan pada bank adalah analisis rasio rentabilitas yang dan tujuan dari penelitian ini adalah untuk menyelidiki perhitungan, perkembangan, dan analisis Rentabilitas pada PT. Bank Maybank Tbk selama periode 2019-2023. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data melibatkan studi lapangan dan studi kepustakaan. Data yang diperoleh kemudian dianalisis dengan menghitung perkembangan Rentabilitas. Hasil penelitian menunjukkan PT. Bank Maybank Tbk memiliki nilai rata rata ROA sebesar 1,3% (>1,2%), nilai ROE 5,88% (diantara 5% - 12%), nilai NIM 4,32% (>2%) maka dapat dikatakan keuangan PT. Bank Maybank Tbk dalam keadaan baik, yang berarti PT. Bank Maybank Tbk dapat menghasilkan keuntungan dengan memanfaatkan modal sendiri secara efisien.   Kata Kunci : Analisis rasio rentabilitas, Bank Maybank

Bank Wakaf Mikro (BWM) Sumber Barokah Denanyar Jombang is one of ten Islamic MFIs in the early stages of the 'Community Empowerment through the Establishment of Islamic MFIs around Pesantren‛ Program facilitated by the Financial Services Authority (OJK) and the Small Business Incubation Center (Pinbuk) by providing loan funds for more productive community business groups. The purpose of this assistance is to provide guidance and direction on the knowledge and implementation of the efforts to be made by the Denanyar Jombang Sharia Micro Waqf Bank in minimizing the risk of capital loans given to MSMEs as business capital. There are three (3) stages in this assistance: Preparation, Implementation and evaluation. The results of the assistance show: (1) An increase in efforts to minimize the risk of capital loans, (2) A decrease in the number of defaults on the risk of returning loan capital (3) An increase in family values and religiosity for customers who make loans.