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This study aims to analyze the comparison of financial performance based on the liquidity, solvency, and profitability ratios of animal feed sub-sector companies listed on the IDX in 2018-2023. This study uses comparative research and is included in quantitative research. The sampling technique was carried out using the Purposive Sampling technique. The results of this study indicate a significant difference in the financial performance of animal feed sub-sector companies listed on the IDX with stock codes CPIN, CPRO, JPFA, MAIN, and SIPD based on the liquidity ratio (CR), solvency (DER), and profitability (ROA). The results of this study are expected to provide a reference for related companies to improve their respective financial performance, especially for those whose values ​​are below or above the industry average and can be used as a consideration for prospective investors.

The training on photovoltaic cell implementation at At-Taubah Islamic Boarding School, Tirtamulya, Karawang, aimed to enhance the students’ productivity through mastery of renewable energy technologies. This training was conducted as an empowerment initiative to enable students to independently apply photovoltaic cell technology to meet energy needs within the boarding school environment, while also equipping them with entrepreneurial skills in the renewable energy sector. The training methods included the delivery of basic material on photovoltaic cells, hands-on practice in assembling small-scale solar panels, and simulations of their use for lighting and simple equipment within the school. The results showed an 85% increase in students’ understanding of the working principles of photovoltaic cells, based on pre-test and post-test comparisons, along with improved skills in installing basic solar panel systems. Moreover, the training fostered student interest in developing solar panel installation and maintenance services within the surrounding community. Thus, this program contributed to enhancing the students' productivity and self-reliance while promoting clean energy utilization within the pesantren community.

This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indicate that ASDM and ASJT managed to achieve positive performance despite economic challenges, with ASJT recording higher growth in premiums and net income. Both companies maintained solvency ratios above regulatory thresholds and controlled claims ratios. Business strategy adaptation, sound governance, and effective risk management contributed to these achievements. Macroeconomic factors such as inflation, interest rates, and exchange rates were found to influence the performance of both companies, with varying levels of sensitivity depending on their market segment focus. These findings provide valuable insights into the dynamics of the insurance business in Indonesia and highlight opportunities and challenges that industry stakeholders need to anticipate..

This study attempts to understand how industrial development strategies are closely related to other economic sectors. Like building a house, industrialization is an important foundation country or region's economy, from relying on agriculture to focusing more on industry. Like an ecosystem, each sector needs and influences each other. Emphasizing the importance of cooperation between sectors, such as farmers who provide raw materials for the food industry, or technology companies that create innovations to increase industrial efficiency. In addition, economic diversification, namely developing various types of industries, is also important so that the economy does not rely too much on one sector. Through comparisons between countries, this study good economic Like an orchestra, each sector must play harmoniously to create a beautiful economic melody.

This study reviews the comparison between two popular methods in capital budgeting analysis, namely Internal Rate of Return (IRR) and Payback Period (PP), applied in the investment decision-making process at PT Pertamina (Persero). As a state-owned company in the energy sector that runs various important projects, Pertamina needs to evaluate investment feasibility efficiently. IRR is used to assess the effectiveness of long-term investments by taking into account all cash flows as well as the time value of money, while PP emphasizes more on how quickly the initial capital can be returned. This article uses a literature study method with a descriptive-qualitative approach to explore the advantages and disadvantages of each method. The results of the discussion show that IRR provides a more precise picture of long-term investment returns, while PP is useful for identifying projects that quickly return capital. Nonetheless, the use of each method alone is not comprehensive enough. Therefore, it is recommended that Pertamina integrate IRR and PP with other approaches such as Net Present Value (NPV) and sensitivity analysis to support more comprehensive and strategic investment decisions.

This study seeks to identify and prioritize the factors influencing employee job satisfaction at PT. Tirta Perkasa Sejahtera using the Analytical Hierarchy Process (AHP). The research integrates both literature review and expert judgment to determine factors such as work environment, interpersonal relationships, compensation systems, career development, and work-life balance. AHP was used to analyze pairwise comparison matrices to establish the relative weight of each criterion. The results showed that compensation and career development were the most influential factors, followed by work-life balance, work environment, and interpersonal relationships. The study provides a quantitative basis for management to enhance employee satisfaction and improve organizational performance.

The objective of this study is to evaluate the financial performance of PT PP (Persero) Tbk over the period from 2020 to 2023. The assessment was conducted by analyzing several key financial ratios, including profitability, liquidity, solvency, and activity ratios. This study employed a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis revealed a decline in the company’s profitability, as indicated by a downward trend in the Return on Assets (ROA) and Return on Equity (ROE) ratios. The company's liquidity remained relatively stable but was still below the ideal standard, particularly in the quick ratio, indicating a need for improvement in the management of liquid assets. The solvency analysis revealed a high dependency on debt, which could increase financial risk if not properly managed. Meanwhile, the activity ratios showed a decrease in operational efficiency in utilizing assets to generate revenue. These findings support the hypothesis that PT PP (Persero) Tbk is facing challenges in maintaining financial health, particularly in balancing growth with sustainable performance. This study has limitations, including a data scope restricted to financial ratios and the absence of consideration for external factors such as macroeconomic conditions and industry comparisons. Future research is recommended to adopt a more comprehensive and integrative approach by combining quantitative and qualitative methods, in order to gain deeper insights into financial decision-making processes and the company’s strategic direction.  

This paper explores the role of Green Sukuk in advancing sustainable development in Indonesia, with a focus on its alignment with Islamic law and the principles of maqashid al-shariah. The research aims to examine the impact of Green Sukuk as a financial instrument in supporting environmentally friendly projects such as renewable energy, waste management, and green transportation. Using a qualitative approach, the study analyzes the legal, economic, and ethical dimensions of Green Sukuk, as well as its contributions to social justice and environmental sustainability. The findings reveal that Green Sukuk not only fulfills Islamic financial principles by being free from haram elements like riba, gharar, and maisir, but also serves as an instrument for equitable development by directing funds to sustainable projects that benefit society and the environment. However, the study identifies challenges such as limited private sector involvement, lack of in-depth project evaluation, and insufficient public awareness. The research suggests that future studies should focus on evaluating the effectiveness of Green Sukuk projects on the ground, conduct international comparisons to identify best practices, and enhance the role of the private sector and public engagement in expanding the scope of Green Sukuk. Ultimately, this paper contributes to the growing discourse on Islamic finance and sustainability, demonstrating that Green Sukuk is not only a financial tool but also a medium for social and environmental responsibility in line with Islamic teachings.

Fundamentally, every individual has two basic needs that must be fulfilled, namely physical and spiritual needs. One of the physical needs that has grown significantly in the digital era is the need for convenience in conducting financial transactions. This study aims to analyze the comparison of satisfaction levels among students of UIN Sunan Gunung Djati toward the four largest e-wallets in Indonesia: Dana, Ovo, ShopeePay, and Gopay. The research employed a quantitative method with a sample size of 20 respondents. The instrument used was a questionnaire distributed via Google Form. As consumers, students not only consider ease of use and low transaction fees, but also pay attention to service quality, security, and transaction speed. Therefore, e-wallet service providers are expected to continuously improve their service quality in order to meet users’ expectations and needs optimally.

This study discusses the comparison of green economic policies implemented between Indonesia and Malaysia in supporting inclusive sustainable national development, which is examined normatively through a comparative study approach. Indonesia, through Law No. 30 of 2007 on Energy, Law No. 21 of 2014 on Geothermal Energy, and other regulations, has established a national green program encompassing environmental quality improvement, disaster resilience and climate change mitigation, low-carbon development, and renewable energy development as pillars of national development. Meanwhile, Malaysia's National Energy Policy 2022-2040 and other regulations stipulate that a green economy can be achieved through economic development, the utilization of sustainable energy resources, and environmental quality. Research findings indicate that Indonesia has not maximized the implementation of a green economy due to the ease of business permits granted to investors and limited regulations within specific scopes, while Malaysia has established more complex regulations regarding green investments, ensuring that permits are not issued arbitrarily.

This study discusses the comparison of labor law between Indonesia and Malaysia, focusing on the regulation of employment relations, worker protection, wage systems, and outsourcing practices. Indonesia, through Law Number 6 of 2023, strengthens labor regulations by emphasizing worker protection, whereas Malaysia, through the Employment Act 1955, emphasizes flexibility in employment relationships with minimum protection. This research uses normative legal research methods and a comparative law approach. The results show that Indonesia prioritizes structural and formal worker protection, while Malaysia emphasizes administrative efficiency. This study recommends strengthening worker protection in both countries and the need for harmonization of labor standards within the ASEAN region.

The use of log wood as raw material for furniture and construction industry requires an optimal approach in the dimensions of management and production efficiency to increase economic value. This study aims to analyze the relationship between log wood dimensions (length, width, diameter) with the value of production results based on the percentage of efficiency (60%, 50%, 40%, and 30%). The data used are the results of observations of log wood dimensions from several types (unnamed and with codes: Piton, DL, UP, UD) along with the basic price value of the log. Calculations are carried out to determine the economic value of log wood based on the production efficiency scenario. The results of the study indicate that increasing production efficiency significantly affects the economic value obtained, with the UD log type providing the highest value at all levels of efficiency. This study provides recommendations for wood production optimization strategies based on comparisons of dimensions and efficiency as a basis for decision making in the wood resource-based industry.

Learning German at level A1 is designed for beginners, with the aim of introducing the basics of vocabulary and sentence structure used in everyday life. The material taught includes work and daily activities. Grammar, as a fundamental aspect of learning, is very important to help learners understand sentence structure, verb usage, as well as case systems in German. German Grammar Learning Books that use linguistic approaches such as Error Analysis and Contrastive Analysis aim to make it easier for learners to understand the differences between German and Indonesian grammar. The study analyzed the book with reference  to the Profile Deutsch standard  issued by the Goethe-Institut, which assesses the suitability of the material with the German language learning objectives at A1 level. The focus of the analysis is on the material  of Der Adjective and Modal Verben, with results that show the shortcomings and advantages in the presentation of the material. Some example sentences use more complex structures, such as comparisons that don't correspond to beginner levels. The use of complete conjugation for Modalverben is also considered too heavy, and negation sentences with Modalverben are often confusing for A1 learners. In addition, the vocabulary used in this book is not very well known at the A1 level, so it needs to be adjusted to more basic vocabulary.    

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.  

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.

This study aims to determine the ratio of the concentration of the processing industry, labor absorption, and the value expenditure on labor in the province of bali. The data analysis method used in this analysis is the CR4 concentration analysis method. The data used is the analysis data on the number of large and medium processing industries, labor, and expenditure on labor in 2018 – 2021 obtained from the Central Statistic Agency (BPS) in the province of Bali. The result of this study indicate that : (1) In terms of CR4 analysis calculations, the concentration of the processing industry in the province Bali in 2018 – 2021 has a role in labor absorption. (2) In terms of CR4 analysis calculation, the concentration of the processing industry in province Bali in 2018 – 2021 has a role in the amound of expenditure given to labor. (3) In terms of CR4 analysis calculation, the concentration of the processing industry in the province Bali in 2021  has a role contributing to the PDRB in the province of Bali, as well as a comparison of the CR4 ratio in the province of Bali from 2018 – 2021.

Business ethics here does not only talk about human behavior towards nature but talks about the relationship between all the life of the universe, between humans and humans who have an impact on nature, and between humans and other creatures or with nature as a whole, including political and economic policies that relate or have a direct impact or not with nature. The method used in this research is descriptive qualitative because it tries to explain without making comparisons or connecting with other variables. It was found that business ethics is a pillar that is not only important for sustainability but also for growth and competitiveness. Consistently applied ethical principles can create long-term value and strengthen the company's relationship with all related parties.    

This study aims to analyze the quality of service in the Culinary Arts Practical Laboratory at SMK Ibu Pertiwi 1 using the Service Quality (Servqual) method. Service quality is an important element in supporting the success of the education process, especially in the Culinary Arts expertise program that requires laboratory facilities as a means of practical learning. The Servqual method is used to evaluate five main dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy.This study was conducted by collecting data through questionnaires distributed to students as users of laboratory services. Data analysis used a comparison between students' expectations of ideal service quality and their perceptions of the services received. The results of the study showed a gap in several dimensions of service quality, especially in the tangibles dimension which includes the completeness and condition of laboratory facilities. In addition, the responsiveness and reliability dimensions are also of concern because students feel that the response to complaints and service consistency are not optimal.From the results of the study, it can be concluded that the quality of laboratory services needs to be improved to meet student expectations. Recommendations for improvement include improving physical facilities, training for laboratory staff to improve responsiveness and reliability, and strengthening security assurance in the practical learning process. This study contributes to school management in creating a more effective and quality learning environment.

This research is a quantitative research with a quasi-experimental research design. Comparison of the effectiveness between groups of students using the TaRL (Teaching at The Right Level) learning method as a control group and groups of students using the CRT (Culturally Responsive Teaching) learning method as an experimental group on the Mathematics Learning Outcomes of Students IX MIPA 1 and IX MIPA 2 SMAS Mardi Yuana Bogor Regency. The sampling technique was carried out by determining according to the wishes of the researcher, namely students who were already in the class. The instrument used in this study was in the form of a test in the form of pretest and posttest questions to measure student learning outcomes. The instruments tested amounted to 20 questions with an objective or multiple-choice test assessment system which were analyzed using simple regression analysis including the t-test and coefficient of determination. The results of the study showed that there was no significant difference between the group of students using the TARL (teaching at the right level) learning method and the group of students using the CRT (culturally responsive teaching) learning method on mathematics learning outcomes as indicated by t count < t table (1.04 < 2.021) and a significance value of 1.04 > 2.024.

This research is motivated by damage to hair which causes hair loss. Several Padang State University students experienced abnormal hair loss. The way to treat hair loss is to use shampoo made from flower extract. The aim of this study was to analyze the effect of hair loss treatment using cosmetic hibiscus extract shampoo at a frequency of 2 days once and 3 days once used. This research uses pure experimental methods. The sample in this research was 6 cosmetology and beauty students from the class of 2023. Data collection techniques use observation methods, documentation and assessment sheets. The data analysis technique used is the normality test, homogeneity test and independent sample test with SPSS 26. The normality test results show a sig>0.01 value, namely 200, which is normally distributed. In the homogeneity test results, the value of sig>0.01, the Levene statistic result is 1.066, indicating that the results have a homogeneous variance. The results of the independent simple test using spss26 were nil. ai sig >0.01, namely 0.660, shows that there is a comparison between the effect of using shampoo from hibiscus extract in the 2 day 1 treatment with the 3 day 1 treatment. From the results of the effect of using hibiscus extract shampoo, treatment 2 days 1 time is more effective or faster to prevent hair loss.