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Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Indonesia is a country with high religious, cultural and ethnic diversity, where the potential for conflict and intolerance often becomes a challenge in social life. In this context, the Ecumenical Movement plays a strategic role as a forum for Christian unity across denominations to support the development of peace and tolerance in Indonesia. Through an approach to inter-religious dialogue, inclusive education and social action, this movement contributes to strengthening social harmony and building cross-religious solidarity. The Ecumenical Movement succeeded in reducing inter-religious prejudice, promoting respect for diversity, and forming a tolerant young generation. The Ecumenical Movement not only plays a role in strengthening internal relations among Christians but is also an important actor in creating peace and social stability in Indonesia's multicultural society.

Rock mining along the Bone River, Bone Bolango Regency, contributes to infrastructure development but also has negative environmental impacts. This study aims to analyze the effects of mining activities on river environmental quality, particularly water discoloration, erosion, river widening, and material accumulation. Data obtained indicate that mining activities cause water pollution characterized by discoloration due to increased sediment and mining waste. Moreover, rock excavation accelerates erosion along riverbanks, resulting in land degradation that affects the stability of surrounding areas. Mining activities also trigger river widening, altering the river's natural morphology and increasing flood risks. The accumulation of mining residues around the river worsens conditions by obstructing water flow, causing sedimentation, and damaging aquatic habitats. The analysis highlights the need for better environmental management to mitigate the adverse effects of rock mining. Recommendations include implementing strict environmental policies, monitoring mining operations, conducting reclamation, and ensuring sustainable waste management. Additionally, involving local communities in river rehabilitation efforts can expedite environmental recovery and sustain ecosystem balance. This study is expected to serve as a reference for policymakers in managing mining activities sustainably and preserving the Bone River ecosystem.

This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high efficiency in asset utilization, and PT Adaro Energy offers great growth potential with significant fluctuations in profitability. This research provides strategic insights for investors in selecting mining companies according to risk profiles and investment objectives, as well as a reference for academics in understanding the dynamics of the financial performance of the mining sector

Misconduct is an act that violates applicable legal provisions and contravenes professional norms. In the context of banking, violations of financial discipline and professional standards can have a serious impact on the financial stability and reputation of the institution. This research analyzes violations of financial discipline law committed by employees in lending at Bank BRI, based on a case study of Decision No. 10/G/2013/PHI/PN.KPG. These violations included non-compliance with lending procedures, abuse of authority, and violation of professional ethical standards set by the bank. This research uses a normative juridical approach, which focuses on the study of applicable legal norms through the analysis of legal documents and related literature. In its decision, the panel of judges considered evidence and witness testimony that showed negligence and non-compliance by the Account Officer. The implementation of sanctions for these violations is expected to provide a deterrent effect and improve compliance with financial discipline and professional standards. The study also identifies the steps taken by Bank BRI to improve its supervisory system and training for employees to prevent the recurrence of similar violations in the future. This study makes an important contribution to understanding the dynamics of financial discipline law violations in the banking sector and the remedial measures that need to be taken.

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.   Keywords: , ,    

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

The fifth commandment in the Ten Commandments, "Honor your father and your mother," found in Exodus 20:12, remains relevant in modern life despite the various social, cultural, and technological changes society has undergone. This research employs a qualitative literature approach to explore the meaning and significance of honoring parents in contemporary contexts. An analysis of theological, sociological, and Christian ethical literature demonstrates that honoring parents is not only a religious obligation but also contributes positively to the well-being of families and communities. This value helps maintain intergenerational relationships, strengthens family bonds, and supports social stability. In the modern era, challenges such as individualism, globalization, and technological advancement often affect the interactions between children and parents. Nevertheless, the essence of respect as a moral and social responsibility remains significant. This study also highlights how the principle of honoring can be adapted to modern conditions without losing its original meaning. Such respect encompasses care, attention, and appreciation, which continue to be relevant in contemporary contexts.

The fifth commandment in the Ten Commandments, "Honor your father and your mother," found in Exodus 20:12, remains relevant in modern life despite the various social, cultural, and technological changes society has undergone. This research employs a qualitative literature approach to explore the meaning and significance of honoring parents in contemporary contexts. An analysis of theological, sociological, and Christian ethical literature demonstrates that honoring parents is not only a religious obligation but also contributes positively to the well-being of families and communities. This value helps maintain intergenerational relationships, strengthens family bonds, and supports social stability. In the modern era, challenges such as individualism, globalization, and technological advancement often affect the interactions between children and parents. Nevertheless, the essence of respect as a moral and social responsibility remains significant. This study also highlights how the principle of honoring can be adapted to modern conditions without losing its original meaning. Such respect encompasses care, attention, and appreciation, which continue to be relevant in contemporary contexts.

Sharia-based monetary policy instruments, such as the Bank Indonesia Sharia Certificate (SBIS) and the Sharia Interbank Money Market (PUAS), contribute significantly to liquidity stability and expand access to sharia banking services. Even though the sharia banking sector continues to grow, the market share of the national banking industry is still relatively small due to low financial literacy, limited infrastructure and global economic challenges. This research highlights the importance of strengthening sharia financial literacy, developing digital infrastructure, as well as collaboration between the government, private sector and Bank Indonesia to overcome these obstacles. Strategic recommendations are provided to increase sharia-based financial inclusion which is expected to become a model for countries where the majority of the population is Muslim.

This research analyzes the role of monetary policy in controlling inflation through a literature study. Monetary policy, with instruments such as interest rates, open market operations, and minimum cash reserves, plays an important role in stabilizing prices. Literature analysis shows that the effectiveness of monetary policy in controlling inflation is highly dependent on economic conditions, political stability and public expectations. In addition, monetary policy sometimes faces limitations in dealing with global crises, which require fiscal policy support for optimal results. It is hoped that the results of this research can become a reference for more effective policies in controlling inflation in the future.

The DI/TII social movement, which began on August 7, 1949, emerged as a result of socio-political tensions, particularly resistance to the Reorganization and Rationalization (Rera) policy. This movement aimed to establish an Islamic state in Indonesia and arose as a reaction to government policies perceived as inconsistent with Islamic principles. Discontent among former TNI soldiers and local militias due to the Rera policy fueled the movement, with many of these disillusioned individuals joining DI/TII. On February 10–11, 1948, Sekarmadji Maridjan Kartosuwiryo and Raden Oni organized a conference of Islamic leaders, during which the idea of forming the Islamic State of Indonesia (Negara Islam Indonesia, NII) was introduced. Kartosuwiryo declared himself the Grand Imam of the Islamic State of Indonesia. The widespread and massive expansion of this movement increasingly disrupted society, as it involved acts of extortion and armed resistance, creating unrest and opposition among the population. In response, the Indonesian government adopted a responsive legal approach, reflected in measures such as the enactment of the Emergency Law of 1949 and the re-adoption of the 1945 Constitution, which included restrictions in Article 28J(2). Various efforts were undertaken to address the situation, including the deployment of military operations to suppress the rebellion and restore stability.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

Legal awareness and compliance are fundamental pillars of national legal development, aimed at establishing a just, effective, and responsive legal system that aligns with societal dynamics and development needs. This study identifies strategies to enhance legal awareness and compliance at individual, institutional, and corporate levels through a normative juridical approach, analyzing key elements of the legal system—legal substance, legal structure, and legal culture—based on Lawrence Friedman’s theory. The research highlights the importance of legal audits as a strategic tool for assessing regulatory compliance and ensuring the implementation of Good Corporate Governance in public institutions and business entities. Strengthening the regulatory framework for legal audits, including legitimizing the legal auditor profession, is essential to ensure independent, objective, and credible assessments, fostering public trust, business confidence, and legal system stability. By bridging gaps between legal formulation and implementation, legal audits contribute to a conducive business environment, enhanced national competitiveness, and effective legal development that supports Indonesia’s vision as a secure, just, and prosperous state.

This study examines the implementation of post-employment remuneration within corporations, focusing on compliance with PSAK 24 standards and its alignment with efficient contract theory. The research emphasizes the importance of financial reporting in ensuring transparent, accurate, and accountable management of employee compensation obligations. Using PT Tigaraksa Satria Tbk as a case study, the study evaluates the consistency of post-employment contracts and their impact on corporate financial stability. Key findings reveal that precise actuarial calculations and adherence to regulations are critical for maintaining a balance between organizational obligations and financial sustainability. The paper also highlights risks related to changes in actuarial assumptions and investment performance, offering strategic recommendations to optimize post-employment benefits management. This research provides valuable insights into improving corporate governance and fostering stakeholder confidence through robust financial accountability.

The rapid advancement of technology has led to an increasing demand for electrical energy. One of the efforts to meet this demand is the development of micro-capacity power generation systems utilizing heat energy. Heat energy can be harnessed using thermoelectric elements. This study aims to design and develop a portable power generation system that utilizes solar heat as an energy source. The prototype uses six TEC 1-12706 thermoelectric modules to generate electricity designed specifically to recharge devices such as phones, power banks, and flashlights. Solar heat is concentrated on the thermoelectric modules using Fresnel lenses, while heatsinks are employed for cooling. The thermoelectric modules are connected in series to produce sufficient voltage, which is then boosted by a boost converter. The generated electrical energy is stored in a battery to ensure voltage stability despite temperature fluctuations. This device can also operate at night due to the energy stored in the battery. Test results show that the average output voltage without load ranges from 9.49V to 9.56V, with an average temperature of 45.2°C at the thermoelectric modules. In load tests, the device successfully charged a Pixel 5 phone (5000 mAh battery) from 4% to 70% in 95 minutes. These results demonstrate the potential of this system as a reliable and environmentally friendly portable energy solution.

Background: Pelvic fractures are common injuries resulting from high-energy trauma, such as traffic accidents or falls from height. These injuries can cause decreased mobility function, pain, and risk serious complications. A common treatment that can be done is Open Reduction Internal Fixation (ORIF) to improve bone stability and patient mobility function. Objective: this study is to provide nursing care for patients with post-ORIF pelvic fractures to improve nursing outcomes, including pain management, physical mobility, and skin integrity. Methods: This study used a case report approach where the source of research data came from interviews, observations, physical examinations, and patient documentation. Nursing care was organized based on the Indonesian Nursing Diagnosis Standards (SDKI), Indonesian Nursing Intervention Standards (SIKI), and Indonesian Nursing Outcome Standards (SLKI). Results: After the intervention, the patient showed a decrease in pain from scale 6 to scale 3 with the use of PMR. Improved physical mobility was observed through regular ROM exercises, and skin integrity was maintained with position changes and routine wound care. No complications occurred post intervention. Conclusion: Comprehensive nursing care in patients with post-ORIF pelvic fractures can accelerate healing and reduce the risk of complications. Integrated interventions, including pain management, mobility, and skin care, play an important role in supporting patient recovery. The nurse's role in observation and collaboration with the medical team is essential to improve patient outcomes and quality of life.

Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas keuangan dan pengawasan yang tidak efektif terhadap kecurangan laporan keuangan pada perusahaan manufaktur di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Metode analisis yang digunakan adalah regresi linier sederhana dan regresi linier berganda. Hasil menunjukkan bahwa nilai R² untuk model regresi sederhana adalah 0,093, mengindikasikan bahwa hanya sekitar 9,3% variasi dalam stabilitas keuangan dapat dijelaskan oleh kecurangan laporan keuangan, yang menunjukkan hubungan dengan kekuatan yang rendah. Sementara itu, pada model regresi berganda, nilai R² adalah 0,300, yang berarti sekitar 30% variasi dalam kecurangan laporan keuangan dapat dijelaskan oleh kombinasi stabilitas keuangan dan pengawasan yang tidak efektif. Meskipun hasil ini menunjukkan bahwa kedua variabel tersebut memiliki pengaruh moderat, masih terdapat 70% variasi yang tidak terjelaskan, menunjukkan perlunya penelitian lebih lanjut dengan mempertimbangkan variabel tambahan. Dengan demikian, penelitian ini menyimpulkan bahwa stabilitas keuangan dan pengawasan yang tidak efektif memiliki pengaruh signifikan terhadap kecurangan laporan keuangan di sektor yang diteliti, dan menekankan perlunya eksplorasi faktor-faktor lain yang dapat mempengaruhi fenomena ini.

Inflation is a significant economic challenge in Indonesia, affecting price stability and people's purchasing power. In a sharia economic perspective, inflation is not only seen as an economic phenomenon, but also involves moral and social aspects. This article discusses the role of sharia monetary instruments in controlling inflation in Indonesia, highlighting the principles of fairness and transparency. Instruments such as Bank Indonesia Sharia Certificates (SBIS), Bank Indonesia Sharia Savings Facilities (FASBIS), and Sharia Open Market Operations (OPT) have been implemented to regulate the amount of money in circulation and maintain economic stability. Although their contribution to controlling inflation is still limited, the potential of sharia instruments can be strengthened through increasing market understanding, education and collaboration between the government, Bank Indonesia and sharia financial institutions. With more optimal implementation, sharia monetary instruments can create a stable, fair and sustainable economic system for the Indonesian people.

Oligopoly is a market structure controlled by a small number of companies that dominate market share. This research examines the impact of oligopoly on society and industrial growth, with a focus on economic, social and structural aspects. Economically, oligopoly can reduce price competition and lead to price regulation that is detrimental to consumers. Socially, this market structure can exacerbate economic inequality and limit the opportunities of small entrepreneurs. In terms of industrial growth, oligopoly can provide stability, but also reduce incentives for innovation. This research also discusses the role of government policies, such as antitrust regulations, in reducing the negative impacts of oligopolies.  This research will also discuss the role of government policy in regulating oligopolies to ensure that the negative impacts of this market structure can be minimized. Policies such as antitrust and price regulation need to be implemented to maintain a balance between industrial stability and societal welfare.