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This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

Mini riset ini membahas kedudukan saham dalam perspektif Islam dengan menelaah konsep dasar, landasan hukum, pandangan ulama klasik dan kontemporer, serta implementasinya dalam pasar modal syariah di Indonesia. Penelitian dilakukan melalui metode studi pustaka dengan menggunakan makalah “Saham dalam Pandangan Islam” sebagai sumber primer dan literatur fiqih muamalah, fatwa DSN-MUI, serta regulasi OJK sebagai sumber sekunder. Hasil penelitian menunjukkan bahwa saham merupakan instrumen penyertaan modal yang diperbolehkan dalam Islam karena memiliki kesesuaian dengan akad syirkah, khususnya syirkah al-‘inān, selama perusahaan yang menerbitkannya bergerak dalam sektor yang halal, bebas dari riba, serta tidak mengandung unsur gharar maupun maysir. Landasan normatifnya merujuk pada ayat Al-Qur’an seperti QS. Al-Baqarah ayat 275 dan QS. An-Nisa ayat 29 yang menegaskan kehalalan transaksi dan larangan praktik batil. Pandangan ulama kontemporer seperti al-Qaradawi, Wahbah az-Zuhaili, dan Taqi Usmani memperkuat legalitas saham syariah dengan memberikan batasan agar sesuai ketentuan syariah. Implementasi saham syariah di Indonesia telah berjalan dengan baik melalui regulasi DSN-MUI, penerbitan Daftar Efek Syariah (DES), pembentukan indeks seperti JII dan ISSI, serta pengembangan Sistem Online Trading Syariah (SOTS). Mini riset ini menyimpulkan bahwa saham syariah tidak hanya menjadi instrumen investasi yang sah menurut syariat, tetapi juga sejalan dengan maqāṣid al-syarī‘ah dalam menjaga harta (ḥifẓ al-māl) dan mendorong distribusi ekonomi yang lebih adil di masyarakat.

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

This study aims to measure the Community Satisfaction Index  for PT INALUM's CSR program in Kuala Tanjung Village, Batu Bara Regency, North Sumatra Province. The Hikayat Si Kuta program serves as an evaluation instrument and basis for sustainable planning, which contributes significantly to improving the community's quality of life through an integrated program of education, training, and local capacity building. The research approach uses a quantitative method by distributing a Community Satisfaction Index questionnaire to program recipients. The study results show high satisfaction scores in most aspects, but there are critical challenges in the program's independence and sustainability, indicating potential dependency. This is because one of the programs has only been running for 1-2 years, so in the early stages the impact of its independence is not yet clearly visible. These findings confirm that corporate social responsibility (CSR) has had a tangible impact, but strategies are still needed to strengthen the program's social resilience. This article recommends the development of a roadmap for strengthening the capacity of assisted groups so that the implementation of corporate social responsibility (CSR) programs can have a more sustainable and inclusive impact.

Background: A balanced diet is essential for maintaining health and nutritional status, commonly assessed using Body Mass Index (BMI). Dietary habits are influenced not only by physiological needs but also by psychological factors such as Body Image perception. Unrealistic perceptions of one’s body can lead to unhealthy eating behaviors and negatively impact nutritional status. Patisserie students, who are frequently exposed to high-calorie foods, may be particularly vulnerable to such challenges. Objective:  This study aims to examine the influence of Body Image perception on dietary patterns and BMI among patisserie students at the Medan Tourism Polytechnic. Methods: This study is an observational analytical study with a cross-sectional approach to 60 students of Medan Tourism Polytechnic. Body Image and eating pattern data were collected using a questionnaire, while BMI was obtained by measuring the weight and height of the subjects. Result: The data obtained were analyzed using the Chi-square Test. Based on the results of the analysis, a relationship was found between Body Image and eating patterns with a value of p = 0.006 (P < 0.05). However, there was no relationship between Body Image and BMI with a value of p = 0.391 (P> 0.05). Consclusion: There is a relationship between Body Image and eating patterns but there is no relationship between Body Image and BMI.

The Human Development Index (HDI) functions as a key indicator for assessing the level of welfare and overall quality of life of the population within a specific region. This study aims to examine the socio-economic factors influencing HDI at the provincial level in Indonesia using a Gaussian kernel regression approach. A nonparametric method is employed due to its flexibility in capturing nonlinear relationships between the response and predictor variables without the need to assume a specific functional form. The analysis utilizes secondary data, including education, poverty, per capita expenditure, expected years of schooling, open unemployment rate, and gross regional domestic product for each Indonesian province. The findings from this study indicate that educational factors, particularly mean years of schooling and expected years of schooling, exert the most significant impact on HDI improvement. The estimated Gaussian kernel regression model demonstrates a coefficient of determination of 0.9954 and a residual standard error of 0.3468, reflecting a very high predictive accuracy and relatively low error. These results suggest that Gaussian kernel regression is an effective nonparametric approach for analyzing human development in Indonesia.

Corporate Social Responsibility (CSR) programs represent a form of social and environmental accountability implemented by companies as a contribution to sustainable development. In the context of PT PLN Indonesia Power UBP Barru, CSR implementation is realized through community-based economic empowerment initiatives focusing on Micro, Small, and Medium Enterprises (MSMEs), particularly the Cahaya Bulam Bakery MSME. This study aims to assess the level of community satisfaction with the quality of CSR program implementation using the Community Satisfaction Index (IKM) approach as stipulated in the Regulation of the Minister for Administrative and Bureaucratic Reform (Permenpan RB) No. 14 of 2017. The research employed a quantitative approach with a survey method involving all program beneficiaries. Data were collected using a questionnaire with a four-point Likert scale covering 20 assessment indicators, including program relevance, community participation, communication, innovation, and sustainability. The findings reveal that the CSR program of Cahaya Bulam Bakery achieved an IKM score categorized as “Excellent,” with a conversion value of 94.13. This indicates that the program has been effectively implemented in enhancing beneficiary capacity, generating economic impact, and strengthening synergy between the company and the local community. Nevertheless, there remains room for improvement, particularly in ensuring fairness and enhancing the program’s relevance to community needs.

This study aims to measure the level of community satisfaction with the Corporate Social and Environmental Responsibility (TJSL) program of PLN IP UBP Jeranjang entitled “SENTRAL: National People’s Weaving Economy Center of Lombok.” The research employs an exploratory survey method using a Likert scale questionnaire (1–4), referring to the Permen PAN RB No. 14 of 2017 concerning Guidelines for Community Satisfaction Surveys on Public Service Delivery. The exploratory survey was chosen to capture respondents’ perspectives on aspects of program planning, human resources/officers/facilitators, implementation, and evaluation. The result of the Community Satisfaction Index (IKM) for the SENTRAL program was 3.22, or a converted IKM value of 80.38, categorized as grade B (Good). The highest scores, in order, were achieved in planning (3.40), evaluation (3.30), implementation (3.10), and human resources (3.06). These findings provide recommendations for PLN IP UBP Jeranjang to further improve the quality of its TJSL program to better meet community expectations. This research is also expected to offer insights for future studies on community satisfaction with TJSL programs.

Poverty, according to the World Bank (2000), is defined as "poverty is pronounced deprivation in well-being," meaning that poverty is the loss of well-being. This study aims to analyze the impact of income distribution inequality and the Human Development Index (HDI) on poverty in Indonesia. The research utilizes data sourced from the Central Statistics Agency (BPS) report. The study focuses on 34 provinces in Indonesia between 2022 and 2024, examining income inequality and human development quality. The data analysis method used is panel data regression, which allows for analyzing the effects of these variables simultaneously. The findings of this study are: (1) income distribution inequality has a significant impact on poverty levels, indicating that the higher the income inequality, the higher the poverty rate in Indonesia; and (2) the Human Development Index (HDI) also affects poverty levels. The higher the HDI, the lower the poverty rate, suggesting that improvements in education, health, and well-being can reduce poverty. These findings emphasize the importance of reducing income inequality and improving human development quality as effective strategies to decrease poverty in Indonesia. Policies focused on equitable development and improving the quality of life for communities are essential for achieving more widespread well-being across all provinces.

The prevalence of social media addiction is continuously increasing worldwide, including in Indonesia. Instagram has become the most widely used platform among students aged 18–25 years. Although Instagram provides many benefits, spending too much time on the application can cause learning concentration problems, procrastination, and a decrease in Grade Point Average (GPA). The purpose of this study was to determine whether there is a correlation between Instagram social media addiction and GPA among students of the Diploma Three Nursing Program at Universitas Abulyatama. This study applied a cross-sectional quantitative correlational design. The sampling technique used proportional random sampling, involving 78 students from a total population of 362 students. The research instruments consisted of cumulative GPA data and The Instagram Addiction Scale (TIAS). The study was conducted at the Diploma Three Nursing Program of Universitas Abulyatama from April 26 to May 9, 2025. Data analysis was performed using bivariate analysis with the Chi-Square test. The results showed that the majority of respondents were in the moderate category of Instagram addiction (56 students, 71.8%), followed by the high category (22 students, 28.2%). Meanwhile, GPA distribution indicated that 35 students (44.9%) were in the very high category, 24 students (30.8%) in the high category, and 19 students (24.3%) in the moderate category. The bivariate analysis with the Chi-Square test obtained a p-value of 0.001 (≤ 0.05), indicating a significant relationship between Instagram addiction and GPA. In conclusion, there is a correlation between Instagram social media addiction and students’ academic performance. Although Instagram use is widespread, students are expected to develop good time management skills and prioritize academic responsibilities to minimize the negative impact of social media use.

This study aims to analyze the effect of dividend policy and profitability on shareholder wealth in companies listed in the High Dividend 20 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research adopts a quantitative approach using secondary data obtained from the official IDX website (www.idx.co.id ).The population includes all issuers in the High Dividend 20 Index during the research period, and purposive sampling was applied to select 12 companies as the final sample. Data analysis techniques involved classical assumption testing, multiple linear regression, and hypothesis testing to determine the influence of independent variables on shareholder wealth. The statistical analysis was performed using EViews 12 Student Version software.The findings reveal that the Dividend Payout Ratio (DPR) does not have a significant effect on shareholder wealth, implying that dividend distribution is not the main factor influencing investor value in the observed companies. In contrast, Return on Assets (ROA) demonstrates a significant positive effect, which highlights the importance of profitability in driving shareholder wealth. These results suggest that investors may place greater emphasis on a company’s ability to generate earnings rather than its dividend distribution policy when assessing firm value. The study contributes to the literature on dividend policy and corporate performance by providing evidence from the Indonesian capital market, particularly within firms that consistently distribute high dividends.

Diabetes Mellitus (DM) is a chronic metabolic disorder that is rapidly increasing globally and is associated with a high risk of peripheral arterial complications. The Ankle Brachial Index (ABI) is a simple and reliable tool for screening peripheral arterial disease, while foot exercise represents a practical, low-cost, and non-pharmacological intervention to improve peripheral perfusion. This study aimed to evaluate the effectiveness of foot exercise in improving ABI values among hospitalized patients with DM. A pre-experimental one-group pretest-posttest design was implemented with 26 purposively selected inpatients with DM. Participants performed standardized foot exercises once daily for 15 minutes over two consecutive days. ABI values were measured using a sphygmomanometer and vascular Doppler before and after the intervention, and data were analyzed using a paired t-test. The mean ABI significantly increased from 0.707 (SD = 0.031) to 0.884 (SD = 0.027) (p < 0.001), indicating a clinically meaningful improvement from moderate impairment to near-normal circulation. These results demonstrate that foot exercise is effective in improving ABI values among hospitalized DM patients. The study highlights foot exercise as a safe, simple, and non-pharmacological nursing intervention that can be recommended in inpatient care settings to improve peripheral perfusion and prevent further complications related to peripheral arterial disease. This intervention offers a promising approach to managing peripheral arterial complications in diabetic patients

This study aims to analyze the influence of liquidity, leverage, profitability, and company size on the share prices of companies that are members of the Investor33 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with purposive sampling techniques, so that 17 companies out of a total of 46 companies that meet the criteria are obtained. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. The analysis method used was multiple linear regression with the help of the Statistical Program for Social Science (SPSS) software version 25. The results of the analysis show that the leverage and profitability variables have a significant effect on the stock price, which indicates that the company's capital structure and ability to generate profits are important factors in the investor's assessment. In contrast, the liquidity variables and company size do not show a significant influence on the stock price, which means that the company's ability to meet short-term obligations and operational scale are not the main determinants in the formation of the stock price on the index. These findings provide implications for investors and company management to pay more attention to profitability and leverage aspects in financial strategies and investment decision-making. This research can also be a reference for further studies related to the analysis of financial ratios and capital market dynamics in Indonesia.

Background: Menstruation is the result of a complex interaction that involves the hormonal system and body organs, namely the hypothalamus, pituitary, ovaries and uterus. Things that affect the age of menarche are nutritional status, diet, family economic status, and sports activities.BMI is determined by body weight and height. The impact if young women experience early menarche, which is less than 12 years old, is at risk of developing breast cancer and ovarian cancer To find out the relationship between body mass index values ​​and the age of menarche in young women at Abulyatama Middle School, Aceh Besar district in 2023. This research method is analytic with a cross sectional study design. Using Independent Variables and dependent variables. Sampling technique Random sampling.Data analysis using Chi Square. Results The showed that out of 30 respondents whose body mass index was underweight, 13 respondents (43.3%) had overweight nutritional status, 10 respondents (33.3%) and normal nutritional status, 7 respondents (23.3%). Conclusion: the relationship between body mass index values ​​and menarche age in young women at Abulyatama Junior High School, Aceh Besar District. Based on the test results using Chi Square, it is known that P Value = 0.013, then Ho is rejected, Ha is accepted.

This Community Service is entitled Education and Examination of BMI (Body Mass Index) at the Madinatul Munawarah Islamic Boarding School in Bukittinggi City. Body Mass Index is defined as a person's weight in kilograms divided by height in meters. The purpose of this PKM is to increase awareness and knowledge of students in paying attention to their health regarding BMI, as well as providing education on effective prevention and management methods in maintaining ideal weight and height. This PKM is carried out through health counseling, health checks, and education about healthy lifestyles. The students targeted in this study are from the Madinatul Munawarah Islamic Boarding School in Bukittinggi City. Before the counseling, 26 students were given counseling about their knowledge of BMI / Body Mass Index. Then after the counseling, a health check was also carried out through measuring height and weight. The BMI of the students turned out to show BMI figures that could be categorized as follows: the highest normal category of BMI measurement was 14 people out of 26 participants (54%), and followed by the thin category of 7 people out of 26 participants (27%) while the obese were 5 people out of 26 participants (19%) from the results of calculations using the formula. After counseling and health checks, the students targeted in this study were from the Madinatul Munawarah Islamic Boarding School in Bukittinggi City showed an increase in awareness and knowledge about BMI. Most participants also showed changes in a healthier lifestyle, such as increasing consumption of fruits and vegetables, and doing physical activity regularly. This PKM shows that health education and counseling can increase awareness and knowledge of the students targeted in this study were from the Madinatul Munawarah Islamic Boarding School about BMI. Thus, the students targeted in this community service from the Madinatul Munawarah Islamic Boarding School in Bukittinggi City, can carry out effective prevention and management to reduce the risk of overweight disease.

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

This study aims to determine whether there is a significant difference in stock returns before and after stock splits among companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A stock split is a corporate action believed to provide a positive signal to investors. This research uses a quantitative approach with an event study method. The sample consists of 14 companies that carried out stock splits while being listed in the LQ-45 Index. Stock returns are calculated using an 11-day event window and a 60-day estimation period. The data analysis technique employed is the paired sample t-test to examine the difference in returns. The results show a significant difference, with a p-value of 0.006 < 0.05. However, the difference is negative, as most companies experienced a decline in stock returns after the stock split. This decrease may be caused by investors engaging in profit-taking after the stock split euphoria, or due to the short observation period, which may not have fully captured the market’s response. The author recommends that companies carefully consider the timing and implications of stock splits and ensure transparent communication with investors.

Futsal is a high-intensity team sport that requires a combination of speed, agility, and physical endurance, particularly cardiorespiratory endurance. Cardiorespiratory endurance is crucial because it directly relates to a player's ability to maintain optimal performance throughout a match, particularly when facing fast-paced and stressful play. Therefore, variables that can influence this ability, such as body composition and nutritional status, are crucial in developing athlete performance. One indicator that can be used to measure nutritional status and body composition is the Body Mass Index (BMI), which is obtained by measuring weight and height. BMI not only reflects whether a person is within the ideal weight range but also potentially influences the efficiency of the body's organs, including the cardiovascular and respiratory systems. In the context of futsal, players with a higher BMI tend to have a higher body weight, which can hinder movement efficiency and increase fatigue during matches. Conversely, players with a lower BMI may have insufficient energy reserves and muscle mass to maintain stamina during matches. This study shows a significant negative relationship between BMI and cardiorespiratory endurance in futsal players at Bali International University. The results of statistical tests using the Spearman rank correlation method showed a correlation coefficient (r) of -0.504 with a significance value of p = 0.005. This indicates that the higher a player's BMI, the lower their cardiorespiratory endurance tends to be. These findings support the importance of ideal body weight management in futsal athlete training, both through dietary adjustments and measured physical exercise programs.

Perkembangan produktivitas tenaga kerja Indonesia menunjukkan tren positif dalam beberapa tahun terakhir, di mana pada periode 2018–2022 produktivitas meningkat sebesar 4,8% dengan capaian tertinggi pada tahun 2022 mencapai Rp86,55 juta per pekerja per tahun. Potensi kelautan dan perikanan yang besar menjadi salah satu modal penting dalam mendorong pertumbuhan ekonomi nasional. Proyeksi pertumbuhan Produk Domestik Bruto (PDB) Indonesia pada tahun 2025 diperkirakan berada pada kisaran 4,9% hingga 5%, yang didorong oleh belanja publik yang terarah serta peningkatan investasi di berbagai sektor strategis. Pada tahun 2024, jumlah lapangan kerja diperkirakan mencapai 144,64 juta orang dengan pertumbuhan lapangan kerja baru yang berkontribusi terhadap penurunan tingkat pengangguran. Indeks Pembangunan Manusia (IPM) mengalami peningkatan dari 71,92 pada tahun 2023 menjadi target 72,51 pada tahun 2025, yang mencerminkan perbaikan kualitas pendidikan, kesehatan, dan standar hidup masyarakat. Rasio Gini, sebagai indikator ketimpangan pendapatan, menurun menjadi 0,380 pada akhir tahun 2024, menunjukkan peningkatan pemerataan pendapatan. Dari sisi pelayanan kesehatan, data alokasi BPJS Kesehatan pada tahun 2024 mencatat 102,8 juta data sampel yang tersedia, mencerminkan cakupan layanan kesehatan yang luas. Sementara itu, dari sisi fiskal, total penerimaan pajak dalam APBN 2024 diperkirakan mencapai Rp2.309,86 triliun dengan realisasi sementara sebesar Rp869,50 triliun, di mana penerimaan pajak termasuk pajak penghasilan dan pajak pertambahan nilai menunjukkan tren peningkatan dalam beberapa tahun terakhir. Belanja negara diperkirakan mencapai Rp3.325,12 triliun yang diharapkan mampu mendukung pemerataan dan keberlanjutan pembangunan nasional.