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This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

The implementation of Electronic Medical Records (EMR) has become an essential part of digital transformation in the healthcare sector, aiming to improve the quality, effectiveness, efficiency, and continuity of healthcare services. In Indonesia, the implementation of EMR is supported by the Regulation of the Minister of Health Number 24 of 2022, which mandates healthcare facilities to adopt electronic medical records. However, the implementation process is often challenged by various technical and non-technical factors that may affect its success. This study aims to analyze the success factors and barriers to EMR implementation in hospitals through a literature review approach. The research method used was a literature review by examining and analyzing 11 scientific articles obtained from Google Scholar and other relevant scientific sources. The findings indicate that the success of EMR implementation is influenced by three main aspects, namely human, organizational, and technological factors. Supporting factors include management commitment, user readiness, continuous training, availability of information technology infrastructure, system quality, and organizational support. Meanwhile, common barriers include limited digital literacy among healthcare workers, insufficient information technology personnel, unstable internet connectivity, system errors, inadequate facilities and infrastructure, budget limitations, and the absence of specific standard operating procedures. Furthermore, EMR implementation provides significant benefits, such as improving service efficiency, facilitating access to patient information, enhancing documentation quality, supporting communication among healthcare professionals, and increasing patient safety. Therefore, successful EMR implementation requires synergy between human resources, organizational readiness, and technological infrastructure to achieve optimal healthcare service delivery.

Identity politics has become one of the most debated concepts in contemporary democratic discourse, yet its conceptual boundaries remain poorly defined in both academic and public conversations. This paper argues that three commonly conflated terms political identity, identity politics, and the politicization of identity carry fundamentally distinct meanings with divergent normative and practical consequences. Through a conceptual literature review, this study synthesizes theoretical frameworks and empirical findings to demonstrate that while political identity refers to an individual's self-positioning within a political community, and identity politics denotes collective action by marginalized groups seeking recognition, the politicization of identity is an elite-driven strategy of exploiting social group markers for political gain. This distinction matters because the conflation of these terms obscures how digital platforms  through filter bubble and echo chamber mechanisms  amplify identity-based polarization in Indonesia and beyond. The study finds that social media algorithms do not merely reflect pre-existing social divisions but actively intensify affective polarization by constructing homogeneous information environments that deepen inter-group animosity. The paper concludes with implications for digital citizenship and democratic resilience in Indonesia.

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

Educational evaluation is an essential part of the learning process, serving to measure the achievement of educational goals and to continuously improve the quality of learning. This study aims to analyze educational evaluation theory in learning, including the basic concepts of evaluation, evaluation models and approaches, and their relevance to 21st-century learning. The study employed a qualitative approach with the Systematic Literature Review (SLR) method through a review of various reputable international journals published between 2020 and 2025. Research data was obtained from various scientific sources such as Scopus, ScienceDirect, Springer, Taylor & Francis, and Sage Journals. The results show that educational evaluation theory is evolving from outcome-oriented evaluation to a more holistic, authentic, and competency-based evaluation. Evaluation models such as Goal-Oriented Evaluation, formative and summative evaluation, the CIPP model, authentic assessment, and diagnostic assessment play an important role in supporting modern learning. In addition, the integration of digital technology in learning evaluation provides opportunities to create a more adaptive and contextual assessment system.

The rapid development of digital technology has transformed the dissemination and consumption of religious information among Muslim communities. Alongside these advancements, the spread of Inkār al-Sunnah ideology through digital platforms has become a significant challenge to the integrity of Islamic religious understanding, particularly among younger generations who are frequently exposed to unverified religious content. This phenomenon has the potential to weaken the authority of the Sunnah as a primary source of Islamic teachings alongside the Qur'an. This study aims to examine Islamic education strategies in countering the spread of Inkār al-Sunnah in the digital era, focusing on strengthening hadith literacy, enhancing the role of Islamic Education teachers, utilizing digital media, and developing religious moderation education. The research employs a qualitative approach through library research and content analysis of relevant academic literature. The findings indicate that the challenge of Inkār al-Sunnah affects three dimensions of Islamic education: curricular, pedagogical, and socio-digital. In response, a multidimensional strategy is required, including strengthening Islamic epistemology, improving hadith literacy, contextualising learning through the living hadith approach, reformulating hadith curricula, optimizing educational digital media, enhancing teacher competencies, strengthening Islamic educational institutions, fostering family-school collaboration, and promoting religious moderation education. The study concludes that adaptive and integrative Islamic education, grounded in the Qur'an and Sunnah, plays a crucial role in developing a generation of Muslims who are critical, knowledgeable, digitally literate, and moderate in responding to contemporary religious challenges in the digital age.

This study examines how parents can serve as role models in fostering the spiritual growth of their adolescents. Parents play a fundamental role in shaping their children's character and faith by providing positive examples that adolescents can imitate in their daily lives. Spiritual growth during adolescence is particularly important because it serves as a strong foundation for their future faith, values, and moral development. The purpose of this study is to explore how parental role modeling influences adolescents' spiritual growth. This research employed a qualitative methodology using a library research approach. Relevant books, journal articles, theological literature, and other scholarly references were analyzed to examine theories and concepts related to parental roles and adolescent spiritual formation. The findings indicate that effective parental role modeling is demonstrated through words, behavior, love, faithfulness, integrity, and purity, which encourage adolescents to develop a deeper relationship with God and practice Christian values consistently. The study concludes that parents should actively model faith in everyday life as an essential part of educating their adolescents. By becoming living examples of Christian values, parents can significantly contribute to nurturing adolescents' spiritual maturity and strengthening their commitment to a lifelong life of faith.

The development of digital technology has transformed public relations practices from conventional communication models to digital-based communication. Digital Public Relations (Digital PR) enables organizations to build more interactive, rapid, and transparent relationships with their publics through social media, websites, and various digital platforms. This study aims to analyze the role of Digital Public Relations in building organizational image in the social media era. The research employs a literature review method by examining various national journal articles related to Digital PR and Cyber Public Relations. The findings indicate that Digital PR significantly contributes to enhancing organizational image through two-way communication, online reputation management, increased audience engagement, and more effective information dissemination. Social media serves as the primary instrument of Digital PR implementation because it facilitates participatory relationships between organizations and their publics. However, challenges such as digital reputation crises, the spread of negative information, and the demand for rapid responses remain critical issues that must be strategically managed by public relations practitioners. Therefore, effective Digital PR strategies are essential to maintain organizational reputation and strengthen public trust in the digital era.

The contemporary moral crisis, marked by the prevalence of hoaxes, corruption, intolerance, and hedonism, demands a strategic response from the Islamic tradition. This research aims to actualize Prophet Muhammad's (PBUH) moral exemplariness as a strategy for strengthening Muslim character. Using a qualitative literature review method with a thematic-integrative approach, this study analyzes primary sources (the Quran, authentic hadiths, classical Islamic texts) and secondary sources (national and international academic journals). The findings identify five dimensions of Prophetic exemplariness (siddiq, amanah, rahmah, zuhud, hikmah) that directly correspond to 24 character strengths in Peterson and Seligman's Values in Action (VIA) framework. This research formulates four actualization strategies: internalization through contemporary Sufism, behavioral modeling (uswah fi'liyah), moral community reinforcement (al-biah al-shalihah), and Islamic digital literacy. The primary contribution of this research is an integrative model linking Prophetic moral values with modern character psychology, supplemented by an integration table mapping moral crises, Prophetic values, and character-strengthening strategies. This model is intended to serve as an operational framework for Islamic educational institutions, families, and Muslim communities in addressing moral crises systematically and evidence-based.

Guided Bone Regeneration (GBR) relies on a barrier membrane to prevent soft tissue invasion in the wound area and maintain space for bone formation. Conventional membranes generally function as a passive barrier without enhancing osteogenesis. Membranes fabricated with the addition of β-TCP were developed to enhance membrane bioactivity. This review aims to evaluate the role of β-TCP as a bioactive component in barrier membranes used in GBR procedures. The study used a narrative review approach with literature sources from PubMed, Google Scholar, and ScienceDirect in the period 2016–2026. The keywords used included “guided bone regeneration," “barrier membrane," and “β-tricalcium phosphate." The selected articles were English-language experimental studies with relevant topics. A total of 7 articles met the inclusion criteria. The incorporation of native β-TCP showed increased osteoconductivity, hydrophilicity, and mechanical strength of the membrane. The release of calcium and phosphate ions plays a role in increasing osteoblast proliferation and osteogenic marker expression. In vitro and in vivo studies also demonstrated increased new bone formation and improved regeneration space maintenance compared to conventional membranes. The optimal concentration of β-TCP varies depending on the polymer matrix. β-TCP-based membranes have the potential to act as bioactive barrier membranes that not only act as a barrier but also support bone regeneration. Further research, particularly human clinical trials, is needed to confirm their effectiveness and safety.

This study examines the role of inclusive curriculum reform in promoting educational equity within multicultural education systems. The research focuses on the interconnected roles of curriculum transformation, educational policy, and transformative leadership in fostering inclusive and socially just learning environments. Using a qualitative content analysis approach, the study analyzed scholarly articles, policy documents, educational reports, and academic literature related to multicultural education, inclusive pedagogy, leadership, and equity-oriented policies. The findings reveal that inclusive curriculum reform serves as a fundamental strategy for recognizing cultural diversity, reducing discrimination, and enhancing equal participation among students from diverse backgrounds. Furthermore, effective educational policies and transformative leadership practices were identified as essential factors in supporting sustainable inclusive educational reform. However, the study also found that the implementation of inclusive curriculum reform continues to face significant challenges, including inadequate teacher preparation, limited institutional resources, policy inconsistency, technological inequality, and sociocultural resistance

The expensive Siger accessories make beginner MUAs or beauty students spend money on renting Siger accessories during practice. Therefore, the author is looking for alternative methods to produce cheaper accessories with maximum results. The goal is to understand the production process, assess the feasibility level, and determine the level of public preference for Siger Wedding accessories from hot glue. A descriptive quantitative research method is used, including methods such as observation, literature review, experiments, documentation, and questionnaires. The production process includes several stages: making the frame, creating patterns, and coloring, which uses two experiments with aerosol paint and decorative paint. The product feasibility was assessed by 5 expert validators. Product A received a score of 119, while product B scored 115, indicating that product A is more viable. Additionally, results from a questionnaire completed by 30 respondents show that public preference for the accessories is very high.

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

Within the framework of Islamic family law (fiqh munakahat), the issue of nusyuz plays a significant role, as it is closely related to maintaining harmony and stability in the marital relationship. Generally, nusyuz is often defined as a form of a wife’s disobedience toward her husband. However, Islamic jurisprudence acknowledges that nusyuz can also be committed by a husband if he fails to fulfill the rights, responsibilities, and obligations he owes to his wife, in accordance with the principles of Sharia. This study aims to provide a comprehensive analysis of the concept of nusyuz in the context of family life, from the perspective of fiqh munakahat. The discussion covers the meaning and characteristics of nusyuz, its legal basis in Islamic sources, the factors contributing to its emergence, its various manifestations in married life, its implications for family relationships, and existing methods for addressing this issue. This study employs a literature review method supported by a descriptive qualitative approach, drawing on relevant literature from classical and contemporary Islamic legal sources. The results indicate that resolving issues of nusyuz should be approached through a gradual and constructive process, including counseling, dialogue, mediation, consultation, and reconciliation. These steps aim to restore mutual understanding and strengthen family unity. Therefore, raising awareness of each spouse’s rights and obligations is crucial to preventing nusyuz and creating a household filled with peace, love, mutual respect, and intimacy.

The rapid development of information and communication technology has encouraged military organizations to adopt modern systems capable of supporting operational effectiveness. One of the challenges faced by the Indonesian Marine Corps is the limitation of conventional monitoring methods that still rely on voice reports through tactical radios and manual communication systems. This condition often causes delays in information delivery, inaccuracies in troop positioning data, and difficulties in controlling personnel and logistics in dynamic operational environments. This study aims to formulate a conceptual model for the utilization of a GPS Tracking System integrated with Marine Corps communication equipment to improve troop and material movement monitoring. The study employed a Research and Development (R&D) method with a descriptive qualitative approach. Data were collected through literature review, observation, interviews, questionnaires, and documentation involving operational personnel and military communication experts. The results indicate that integrating GPS Tracking Systems with communication equipment can provide real-time location information, improve command and control effectiveness, accelerate reporting processes, enhance logistics supervision, and support operational evaluations through recorded movement data. The proposed concept is expected to strengthen situational awareness, increase operational efficiency, and support mission success in future Marine Corps operations.

Humanitarian law plays a significant role in shaping military professionalism, particularly in developing leadership character that upholds human values during military operations. Marine Corps officers are frequently involved in operational assignments that directly interact with civilian populations, both in war operations and military operations other than war. Therefore, a comprehensive understanding of International Humanitarian Law is essential for supporting professional and ethical decision-making. This study aims to analyze efforts to optimize humanitarian law understanding in order to develop a humanistic character among Marine Corps officer cadets. The research employed a qualitative descriptive method using observation, interviews, documentation studies, and literature reviews. Data were collected from Marine Corps educational institutions and legal experts within the Indonesian Naval Academy. The findings indicate that humanitarian law understanding among officer cadets remains constrained by limited instructional time, insufficient practical simulations, and the need for stronger curriculum integration. However, humanitarian law significantly contributes to developing integrity, responsibility, empathy, respect for human dignity, and professionalism in military leadership. Optimization efforts can be achieved through curriculum enhancement, practical case-based learning, continuous legal education, leadership ethics training, and strengthening organizational culture. The study concludes that strengthening humanitarian law education is essential for producing professional, humanistic, and globally competent Marine Corps officers.

The rapid growth of TikTok has transformed digital communication practices and created new opportunities for content creators to establish stronger relationships with their audiences. From the perspective of Digital Public Relations, communication style plays a crucial role in influencing follower engagement and enhancing the effectiveness of online interactions. This study aims to examine the communication styles employed by TikTok content creators to build and strengthen follower engagement. The research adopts a qualitative approach using the Systematic Literature Review (SLR) method by analyzing relevant scholarly articles published between 2021 and 2026. The findings reveal that communication styles emphasizing authenticity, interactivity, storytelling, content consistency, and emotional connection significantly contribute to higher audience engagement, as reflected in the number of likes, comments, shares, and active participation. Furthermore, the effective use of trending content, TikTok's algorithmic features, and adaptive communication strategies strengthens relationships between content creators and followers while enhancing credibility and digital presence. The review also identifies opportunities for future research on the influence of audience characteristics, digital culture, and evolving social media algorithms on the development of sustainable engagement in digital communication.