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Muhammad Dzakwan Rafa; Davina Shafa Fellisa; Meisanti Meisanti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

Evy Nurmiati; Muhammad Faiz Aqeel

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to examine the role of information technology (IT) professional ethics as a preventive instrument in facing the escalation of cyber crime in Indonesia. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 17 selected scientific literature from the 2020-2026 period were analyzed comprehensively. The results of the study indicate that dominant operating modes such as ransomware on national infrastructure and mass data breaches in the banking and health sectors are rooted in the neglect of integrity and accountability principles. The discussion in this study confirms that the application of professional ethics based on the PAPA (Privacy, Accuracy, Property, Accessibility) framework is able to suppress the risk of internal threats and strengthen digital defense. The conclusion of the study shows that the synergy between the 2024 ITE Law regulations and the internalization of the professional code of ethics is the main key to data sovereignty in the digital era. The practical implications of this research recommend strengthening the ethics curriculum in IT higher education and ethical compliance audits in the public sector.

Mohammad Ilyas Yunus; Dewi Shinta Achmad; Indri Afriani Yasin; Tusaban Tusaban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Nile tilapia (Oreochromis niloticus) culture requires an efficient and low-cost feeding strategy that can support fry growth and survival. This study aimed to analyze the effects of three types of natural feed, namely silk worms, earthworms, and snails, on absolute length growth, absolute weight growth, and survival of Nile tilapia fry. The study was conducted at the Aquaculture Laboratory, Faculty of Science and Computer Science, Universitas Muhammadiyah Gorontalo, from January 31 to March 2, 2026. An experimental method was applied using a Completely Randomized Design consisting of three treatments and three replications. A total of 45 Nile tilapia fry were reared in 9 plastic containers filled with 10 L of water, with 5 fish in each container. Growth and survival data were analyzed using ANOVA at the 5% significance level, while water quality was analyzed descriptively. The results showed that the type of natural feed had no significant effect on absolute length growth, absolute weight growth, and survival. Descriptively, silk worms produced the highest length and weight growth, with values of 2.99 cm and 6.37 g, respectively. Snails produced the highest survival rate of 86.66%. Water quality remained stable, with temperature ranging from 26.3 to 26.8°C, pH from 7.6 to 7.9, and dissolved oxygen from 5.2 to 5.6 mg/L. These findings indicate that silk worms are potential natural feed for improving growth, while snails support the survival of Nile tilapia fry.

Adfan Majdi, Muhammad; Puspıta Bhakti, Nabila Hani; Azzahra Zakiya, Lyontin Azka; Muliono Redjosar, Slamet

Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Pengabdian masyarakat merupakan salah satu bentuk implementasi Tri Dharma Perguruan Tinggi yang bertujuan memberikan kontribusi nyata kepada masyarakat, khususnya dalam bidang pendidikan. Penelitian ini membahas program UKPI Pengajaran yang dilaksanakan oleh UKPI UIN Sunan Ampel Surabaya sebagai bentuk pengabdian masyarakat berbasis pendidikan. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan, dampak, dan luaran dari program UKPI Pengajaran terhadap mahasiswa maupun siswa yang terlibat dalam kegiatan pembelajaran. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa program UKPI Pengajaran memberikan dampak positif terhadap siswa dalam meningkatkan motivasi, semangat belajar, kedisiplinan, serta keaktifan selama proses pembelajaran berlangsung. Selain itu, program ini juga memberikan pengalaman dan wawasan kepada mahasiswa dalam bidang komunikasi, pengajaran, kepemimpinan, kerja sama tim, dan kepedulian sosial terhadap masyarakat sekitar. Kehadiran siswa dalam kegiatan pengajaran mampu menciptakan suasana belajar yang lebih interaktif, kreatif, dan menyenangkan bagi siswa. Program UKPI Pengajaran merupakan bentuk implementasi pengabdian masyarakat yang tidak hanya membantu proses pendidikan di sekolah, tetapi juga mengembangkan kemampuan intelektual, sosial, dan karakter siswa maupun siswa secara berkelanjutan sehingga memberikan manfaat positif bagi dunia pendidikan dan masyarakat lingkungan.

Muhammad Naufal; Ilyas Yunus; Mukhlis Mukhlis

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Ahmad Muhammad Musta’in Nasoha; Maulida Ristia Ardhita; Meisya Putri Aulia; Safira Zahrotul Ulya; Tiara Luna Oktavia

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the relationship between legal compliance and the internalization of the constitution in strengthening the concept of the rule of law through a constitutional rights approach and the theory of Islamic Sociological Jurisprudence. The main issue addressed is the low level of legal compliance, which is often caused by a weak understanding and internalization of constitutional values in society. This research employs a normative juridical method with conceptual and sociological approaches, supported by an analysis of Islamic legal theory that emphasizes the interconnection between legal norms, social values, and morality. The findings indicate that legal compliance does not solely depend on formal law enforcement mechanisms, but also on the process of internalizing constitutional values as part of public legal awareness. The constitutional rights approach positions individuals as primary subjects who possess awareness of their rights and obligations, while the theory of Islamic Sociological Jurisprudence reinforces the moral and social dimensions in the formation of legal compliance. The integration of these two approaches can create a legal system that is not only normative in nature but also responsive to the social and religious values of society. Therefore, strengthening the rule of law requires a comprehensive strategy through legal education, the internalization of constitutional values, and the enhancement of moral awareness based on Islamic principles. This study is expected to contribute both theoretically and practically to the development of integrative and contextual legal studies in Indonesia.

Dede Teriyani; Linda Fauzia; Muhammad Nur Rifki Hamzah; Rahmah Alifiyah Nawawi; Vany Dwi Putri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Until now, truancy behavior is still frequently found among students during school hours. This behavior is caused by various factors, such as waking up late, staying up too late at night, feeling tired or sleepy, vehicle problems such as flat tires, lack of motivation to go to school, and other reasons. This problem has become an important concern for school counselors in providing assistance, one of which is through individual counseling services. Students’ participation in the learning process greatly affects the smoothness of learning and the results achieved at school. If truancy behavior continues to be ignored, it can lead to more serious impacts and even increase the risk of students dropping out of school. Therefore, school counselors have an important role in helping overcome this problem with support from students, subject teachers, and parents. One method that can be applied is individual counseling using the behavior contract technique. This technique aims to help students change negative behavior into more disciplined behavior so that truancy habits can be reduced and not repeated again. This study used a qualitative method with interview techniques for data collection. The results of the study showed that individual counseling services using the behavior contract technique were effective in helping overcome truancy behavior among students.

Muhammad Osaegi Restu Amrulloh; Berthoni Gantino

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to improve subcontractor safety performance through strengthening governance systems, leading safety indicators, capability building, and performance monitoring at PT Putra Perkasa Abadi (PPA) Jobsite Borneo Indobara (BIB). The research was motivated by the increasing trend of subcontractor incidents during Quarter 1 to Quarter 3 of 2025, where seven incidents occurred and exceeded the company threshold. In addition, subcontractor performance evaluation scores remained below the target threshold of 70, while customer satisfaction scores in subcontractor management decreased from 8.45 to 7.58. The study applied a continuous improvement approach using Quality Control Circle (QCC), Pareto analysis, Nominal Group Technique (NGT), and root cause analysis with the Ishikawa method. Improvement initiatives were implemented through four strategic pillars: strengthening governance, reinforcing leading indicators, capability building, and integrated dashboard monitoring. The implementation results showed significant improvements in subcontractor safety management. The subcontractor incident frequency rate was reduced to zero incidents in Quarter 4 of 2025, subcontractor performance evaluation increased above the threshold to 70.81, and customer satisfaction scores improved to 8.55. The findings indicate that structured governance strengthening combined with real-time monitoring and subcontractor engagement can significantly improve mining safety performance and stakeholder trust.

Nur Sabrina Kumalasari; Irmayanti Septiana Putri; Fathurrohman Nur Hidayat; Rendy Aprilio Sulaiman; Muhammad Adymas Hikal Fikri

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Rapid urban growth is often linked to the narrative of sustainable development, yet the reality is that fundamental issues remain in the management of urban waste. This paper aims to examine the gap between the concept of a sustainable city and sub-optimal waste management practices. Through a normative legal approach involving an analysis of legislation and relevant literature, it has been found that the implementation of waste management policies continues to face various challenges, such as weak law enforcement, a lack of policy integration, and low levels of public participation. On the other hand, the use of the label ‘sustainable city’ tends to be symbolic and does not yet reflect comprehensive practices. This paper positions the issue of waste as a key indicator in assessing urban sustainability. The novelty of this study lies in its critical approach, which links the discourse on sustainability with the contextual realities of waste management, thereby offering a more reflective and distinct perspective from previous studies.

Muhammad Rayyan Aulia; Teuku Muttaqin Mansur; Nurdin MH

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of mediation in resolving divorce cases at the Banda Aceh Sharia Court and the Jantho Sharia Court based on Supreme Court Regulation No. 1 of 2016. This study aims to analyze the implementation of mediation, identify factors influencing its effectiveness, and determine efforts to improve the effectiveness of mediation in divorce cases. The method used is a legal-empirical approach with a qualitative methodology through interviews and literature review. The research results indicate that the implementation of mediation has been in accordance with the provisions of Supreme Court Regulation No. 1 of 2016; however, its success rate remains low, rendering it ineffective. Factors influencing the effectiveness of mediation include the mediator’s competence, the parties’ strong desire to divorce, prolonged domestic conflicts, and the influence of religious figures within the community. Efforts to improve the effectiveness of mediation are carried out by enhancing the competence of mediators, educating the parties on the benefits of mediation, and optimizing the mediation process within the Sharia Court.

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Agita Naysilla Putri; Muhammad Lexsi Pratama; Ali Murtadho Emzaed

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

Reni Reni; Hajar Nurul Izzati; Muhammad Ikhsan; Rifqa Gusmida Syahrun Barokah

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the low speaking ability of elementary school students which is characterized by a lack of confidence, difficulty in expressing opinions in a coherent manner, and the lack of students' ability to express information clearly in learning Indonesian. These problems show that the learning that takes place has not fully provided opportunities for students to actively practice speaking skills. This research aims to Develop a booklet  based on Student Worksheets (LKPD) on interview text materials to support the speaking skills of grade IV elementary school students. The method used is research and Development with a 4D model which includes the define, design, and Develop stages. At the Development stage, the product is validated by media experts and subject matter experts to assess the feasibility level of the LKPD booklet  Developed. The results of the study showed that the LKPD booklet  obtained a feasibility percentage of 91.17% in the media aspect and 90.32% in the material aspect with a very feasible category. These results show that the LKPD booklet  Developed has met the eligibility criteria both in terms of appearance and content as teaching materials for learning Indonesian language in elementary schools. However, this research is still limited to the product validation stage, so further research is needed through field trials to determine the effectiveness of LKPD booklet s in improving students' speaking skills in more depth.

Nabiel Muhammad Al Ghazali

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

Salsah Br Nainggolan; Yosi Evelyn Tondang; Putri Naira; Joice Stefanie Ginting; Dinda Rahmadani +1 more

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

The swift proliferation of short-video-centric social media, notably TikTok, has revolutionized the educational landscape by facilitating novel methods of knowledge production, dissemination, and interpretation. This phenomenon denotes a transition in media and signifies an epistemological transformation in educational practices within the digital age. This study seeks to analyze the representation and interpretation of knowledge in TikTok educational content using a qualitative methodology grounded in an interpretive case study framework. Data were gathered via digital participant observation, comprehensive interviews, and document analysis involving 12 participants, comprising educational content creators and active TikTok users in higher education settings. Thematic data analysis was performed utilizing a Multimodal Critical Discourse Analysis framework to elucidate the interplay among visual, verbal, and auditory components in the construction of meaning. The results show three main patterns: the conflict between quick understanding and deep knowledge, the importance of emotional multimodal experiences in learning, and the negotiation of knowledge authority in changing digital spaces. These results indicate that learning via TikTok encompasses not only cognitive aspects but also intricate emotional, aesthetic, and social dimensions. This study theoretically enhances multimodal discourse analysis by integrating users' subjective experiences, while practically informing the advancement of critical digital literacy and the design of social media-based learning. Moreover, this study facilitates additional investigation into algorithmic dynamics, digital identity, and the evolution of learning methodologies within platform-centric contexts.

Muhammad Zidan Gani; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

Ifellyn Ramadhan Paku Sadewa; Rida Yanna Primanita

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This research was conducted with the aim o modifying the behavior o children who are prepetratorso bullying at Tapak Suci Putera Muhammadiyah Jagakarsa, through group counseling methods using role playing techniques. The role playing technique is used as an effort to modify the behavior of children by exchanging roles between the bullying perpetrator and the bullying vicim, through this role exchange, which will directly build a sense of empathy for the children involved in bullying behavior. The research method used in this study is qualitative with a descriptive technique, in which all observations and research result will be explained in written form. The background of this study contains information on how the role playing technique in group counseling produces the growth of empathy in children who are perpetrators of bullying, so that with the formation of empathetic emotions, the bullying children at Tapak Suci Putera Muhammadiyah Jagakarsa can control themselves, leading to the realization of efforts to modify such behavior. The result of this study is that behavior modification using the group counseling methods with role playing techniques for children who engage in bullying was successful and optimal in changing the children’s bullying behavior into empathy and respect for others. Thereore, behavior modification using group counseling methods and role playing techniques for elementary school children has a positive and very effective impact in providing enlightenment on problematic behaviors in their social environment. 

Ahmad Rosikhul Fahmi; Karina Isnaini; Hilda Najmatul Laili; Syahda Nabila; Sheila Nafilah Sa'adah +5 more

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Islamic religious education at the Madrasah Diniyah level often relies on passive, one-directional teaching methods that reduce madrasah student engagement and long-term retention. This community service study aimed to improve the quality of Fiqh instruction at Madrasah Diniyah Al-Ishlah Kalirejo, Pasuruan, by implementing kinesthetic games, Small Group Discussion (SGD), and visual teaching aids within the framework of Kitab Mabadi’ Fiqhiyyah. A qualitative descriptive approach was employed through four participatory observation sessions, with visual documentation serving as primary data. The program was implemented in four thematic meetings covering funeral prayer procedures, tayammum, hajj simulation (tawaf), and najis classification. Findings indicate that kinesthetic games effectively reduced affective barriers and increased student focus, while the SGD model with a 1:8 mentor-to-student ratio enabled precise procedural correction for motor-based worship practices. The use of concrete teaching aids successfully transformed abstract Fiqh concepts into tangible, memorable knowledge. This study concludes that the integration of active learning methods, small-group mentoring, and visual media within traditional Islamic education settings can significantly enhance student engagement and comprehension. These findings offer a replicable pedagogical model for Madrasah Diniyah educators seeking to modernize instruction while preserving classical curriculum integrity.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.