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This study aims to analyze the effect of liquidity, firm size, and capital structure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this research lies in the crucial role of the banking sector in maintaining national economic stability and the need for investors to access financial information that accurately reflects a company’s value. Referring to signaling theory, financial reports are viewed as signals to investors regarding the firm’s prospects and performance. This study employs a quantitative method using secondary data from the annual financial reports of nine banks selected through purposive sampling, resulting in 45 observations. The independent variables include liquidity (Loan to Deposit Ratio), firm size (log of total assets), and capital structure (Debt to Equity Ratio), while the dependent variable is firm value measured by the Price to Book Value (PBV). Data analysis was conducted using panel data regression with SPSS. The results show that firm size has a significant positive effect on firm value, while liquidity and capital structure have no significant impact. Simultaneously, all three variables significantly affect firm value, with an Adjusted R² of 0.493. These findings highlight that effective asset management and optimal funding policies are key to enhancing the firm value of banking institutions in Indonesia.

Along with the development of the times and increasingly competitive market demands, there is an urgent need to develop post-harvest handling strategies based on technological innovation, strengthening farmer capacity, and developing supporting infrastructure in Makale District. This strategy not only aims to reduce the level of yield loss, but also increase product added value, expand market access, and encourage agricultural-based regional economic growth. This study uses the SWOT Analysis Method used to evaluate strengths, weaknesses, opportunities and threats in the implementation of rice post-harvest handling strategies. The results of this analysis can be used to formulate recommendations for more effective and sustainable strategies for farmers and other stakeholders. The results of the study by carrying out a SWOT analysis include strengths including long experience, farmer group socialization, quality awareness, weaknesses including dominant age old, limited capital, traditional methods, high yield loss, opportunities including government programs, local rice demand, the role of extension workers, the availability of appropriate technology and Threats including extreme weather, competition with modern areas, limited infrastructure, low farmer regeneration. This study emphasizes the importance of transforming harvest-post-harvest practices from traditional to semi-modern based on farmer groups. A combination of training, provision of tools and ongoing support is essential to reduce yield losses, improve grain quality and maintain agricultural sustainability in Tana Toraja.

The Sustainable Food Yard Program (P2L) has great potential in improving food security and women's empowerment, but there are still gaps related to the effectiveness of the program in areas with certain geographical and social characteristics such as Kalolok Village, therefore this study is expected to provide theoretical contributions in the development of community-based empowerment models as well as practical contributions for village governments and stakeholders in designing sustainable empowerment strategies. This study uses the SWOT Analysis Method (Strengths, Weaknesses, Opportunities, Threats Analysis). SWOT is used to evaluate the strengths, weaknesses, opportunities and threats of the empowerment strategy applied to the Women Farmers Group (KWT) in the Context of the P2L Program in Batupapan Village. The results of the study using SWOT analysis The results of the IFAS analysis (2.67) and EFAS (2.57) indicate that the position of KWT Kalolok is in Quadrant I (Aggressive Strategy). This means that the group possesses significant internal strength and is supported by significant external opportunities. Therefore, development strategies need to focus on cultivation expansion, commodity diversification, technological innovation, marketing strengthening, and institutional development and internal capital. Therefore, developing cultivation innovations such as vertical farming/hydroponics is necessary to maximize limited land and providing intensive mentoring to assist in marketing produce through villages, village-owned enterprises (BUMDes), and local MSME networks.  

This study aims to analyze the empowerment of floating net cage farmers in Pematang Jering Village and identify the obstacles and strategies implemented by the Village Government in optimizing this empowerment. The method used is descriptive qualitative, with data collection techniques through interviews, observation, and documentation. Research informants included the Village Head, cage farmers, fisheries extension workers, and the Fisheries Service. The results showed that empowerment had covered five indicators of success according to Edi Suharto: economic capacity, active participation, independence, increased knowledge and skills, and social networks. However, the economic capacity and independence of farmers were not yet optimal due to challenges such as high feed prices and limited access to capital. Community participation was high, as reflected in active involvement in village deliberations, training, and group cooperation. The empowerment strategies implemented included capital facilitation, strengthening farmer groups, business management training, and collaboration between the village government, extension workers, and the fisheries service. This study concludes that synergy among local actors is very important in strengthening farmer empowerment, but further strategic steps are needed to increase the independence and sustainability of aquaculture businesses in villages.

This research is an empirical study that aims to examine the influence of a number of financial indicators on company value in the construction and building subsectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The indicators analyzed include profitability, free cash flow (FCF), and leverage. This study uses a purposive sampling approach involving 9 issuers and produces 45 observation data. The analysis method used is multiple linear regression to test the relationship between independent variables and company value as measured by Price to Book Value (PBV). The results of the study show that the performance of Return on Assets (ROA) as well as the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) ratios have a significant effect on increasing the company's value. In contrast, other indicators such as Net Profit Margin (NPM), Free Cash Flow (FCF), and Long-Term Debt to Equity Ratio (LTDtER) did not show a significant influence. These findings indicate that investors prioritize capital utilization efficiency and sound funding structures in assessing the value of a company, compared to free cash flow or net profit margins. This research provides important implications for company management and investors in formulating financial strategies that are oriented towards increasing the company's value in a sustainable manner.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy by creating jobs, reducing poverty, and contributing to the Gross Domestic Product (GDP). However, many MSMEs still struggle to market their products effectively. Limited capital, workforce, and access to promotional media lead them to rely on conventional methods such as print advertising, with minimal use of digital platforms. These limitations hinder their ability to reach wider markets and compete effectively at both local and national levels. Furthermore, differences in approach between MSMEs and large companies influence their marketing strategies. MSMEs often prioritize social networks and personal relationships over structured and systematic marketing plans. As a result, traditional methods are insufficient to face increasing competition and shifts in consumer behavior. Therefore, research was conducted on more innovative, creative, and adaptive marketing strategies for Ubay Singkong Keju MSMEs so that they could survive and thrive amid the ever-changing market dynamics.

Bank Syariah Indonesia is a bank whose procedures are carried out in accordance with Islamic law. Bank Syariah Indonesia is a merger of BRI Syariah, BNI Syariah and Bank Mandiri Syariah which was inaugurated on February 1, 2021 or 19 Jumadil Akhir 1442 H. KUR financing is one of the products offered by BSI KC Gatot Subroto Jambi City to Micro, Small and Medium Enterprises (MSMEs). This study aims to determine the role of BSI in developing MSMEs in Jambi City. To determine the development of MSMEs after receiving financing from BSI and what factors cause the increase in the MSME economy in Jambi City. The research used by the researcher is a qualitative method, namely conducting observations, interviews and documentation with sources and collecting documentation in the form of documents related to financing. The data sources used by the researcher are primary data from the first source and secondary data from the second source. The results of this study indicate that: BSI has played a role in developing MSMEs in Jambi City by providing additional capital. Factors that have led to the increase in MSMEs in Jambi City are that BSI KCP Gatot Subroto makes it easier for customers to use KUR financing products and Micro, Small, and Medium Enterprises maximize the capital obtained. The implementation of BSI financing in increasing MSME businesses in Jambi City has been carried out in accordance with procedures, namely providing financing to customers who meet the requirements of BSI KC Gatot Subroto.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.

This community service program was implemented to strengthen the capacity of the SIJATI Business Group in managing oyster mushroom cultivation in Sait Buttu Saribu Village, Simalungun Regency. This activity was motivated by the group's great potential in oyster mushroom production, but still faces obstacles in production, marketing, and business management aspects. The method used was a participatory-collaborative approach through stages of socialization, training, mentoring, provision of modern production equipment, strengthening digital marketing, and business management coaching. The results of the activity showed a significant increase in the group's capacity. From a production aspect, the use of a stainless steel steamer machine and modern baglog racks increased time efficiency, saved energy, and doubled production capacity. From a marketing aspect, digital marketing training and collaboration with students as resellers expanded market reach, increased consumer interaction, and drove increased turnover. From a management aspect, digital-based financial records and assistance with business legality strengthened institutions and opened opportunities for access to capital. This program also had a social impact by increasing the economic contribution of housewives who were members of the group, thereby contributing to the welfare of the village community. Overall, strengthening the capacity of the SIJATI group aligns with achieving the Sustainable Development Goals (SDGs), particularly in poverty alleviation, gender equality, and inclusive economic growth. Therefore, this activity can serve as a model for empowering competitive and sustainable local commodity-based MSMEs.

This study aims to formulate strategies for developing Village-Owned Enterprises (BUMDes) through the utilization of natural resources in the durian plantation sector in Dahai Village, Paringin District, Balangan Regency. The research employed a qualitative approach with a case study design, involving village officials, BUMDes managers, village facilitators, and community members as informants. Data were collected through in-depth interviews, observation, and document analysis, and then analyzed thematically using descriptive methods. The findings indicate that BUMDes Dahai Maju Berkarya holds strategic potential in developing durian plantations, with positive feasibility projections in market, technical, managerial, and financial aspects. Furthermore, the mentoring process improved human resource capacity and community participation, although challenges remain in terms of capital, technical expertise, and digital marketing needs. The study concludes that durian plantation development through BUMDes is feasible and can enhance community welfare while strengthening local economic independence. Practical implications highlight the need for financial support and external partnerships, while theoretical contributions enrich the literature on village development based on local potential with a focus on specific commodities.

This study looks at how liquidity, profitability, and leverage laffect the value of a company, specifically PT Bank Muamalat Indonesia, between the years 2016 and 2023. It uses a quantitative and method and gets its data from published annual financial reports. All the financial reports from that time are considered the full set of data, but only 32 reports were chosen as a sample. These reports were picked based on specific criteria that match the variables being studied.The factors that are looked at are lliquidity, measuredl by the lCurrent Ratio (CR), profitabilityl measuredl by Returnl on Assetsl (ROA), and leveragel measured by and Debt tol Equity Ratiol (DER). The company valuel is measuredl byl Price to Book Value (PBV). The data was analyzed using SPSS software with methods like multiplel linear regression, t-test, and F-test.The findings show that liquidityl and leveragel have a strong positive effect on company value, while profitability has a negative effect.lWhen all threel factors are lconsidered together, they have a positive and significantl impact on company value. This suggests that internal factors like liquidity and profitability, and how a company uses debt are important in determining its overall lvalue. this study confirms based on the results obtained that internal company factors, especially liquidity, profitability, and capital structure, are important determinants in determining company value.

Islamic economics is an economic system based on the principles of the Qur’an and the Sunnah, with the aim of providing benefit (maslahah) for humanity. Conceptually, Islamic economics is fixed, but in practice, depending on certain situations and conditions, it may change or be applied more broadly. The main principles of Islamic economics consist of four elements: tawhid (monotheism), balance, freedom of will, and responsibility. Production is not only about creating goods from materials that do not exist, but also about producing goods that are useful and beneficial. The goal of production is to achieve happiness in both the worldly life and the hereafter, based on the principles of maqasid al-shariah. Production must be in accordance with Islamic values, so that it does not conflict with the protection of religion, life, intellect, lineage, and wealth. Production priorities should follow basic needs, secondary needs, and complementary needs, while taking into account justice and social aspects such as zakat and charity. Production must be carried out optimally, and the results should be distributed fairly among owners, managers, administrators, and workers. Factors of production such as natural resources, labor, capital, management, technology, and raw materials are also inseparable from the production process.

This study investigates the impact of population growth and the Human Development Index (HDI) on economic growth and unemployment in East Kalimantan Province using path analysis with secondary data from 2014–2023. Population growth and human development are two critical demographic and socio-economic factors that often generate complex effects on regional economic performance. The results indicate that population growth has a negative and significant effect on economic growth, highlighting the pressure that rapid demographic expansion places on natural resources, infrastructure, and employment absorption capacity. Conversely, HDI demonstrates a positive and significant relationship with economic growth, suggesting that improvements in education, health, and income contribute to higher productivity and competitiveness. On the other hand, the direct effect of population growth and HDI on unemployment is negative but statistically insignificant, which implies that the availability of jobs and structural conditions of the labor market are more influential than demographic changes alone. Interestingly, economic growth shows a negative and significant effect on unemployment, supporting the classical theory that sustained economic expansion generates employment opportunities and reduces joblessness. Mediation tests reveal that economic growth does not significantly mediate the relationship between population growth or HDI and unemployment, underscoring that unemployment dynamics in East Kalimantan are influenced by broader structural factors such as sectoral concentration, policy effectiveness, and industrial diversification. These findings highlight the importance of integrating demographic management, human capital development, and sectoral economic strategies in policy formulation. Strengthening human development while controlling excessive population growth can provide a solid foundation for inclusive and sustainable economic progress in East Kalimantan.

This study aims to analyze investment efficiency in Bandung Regency from 2011 to 2024 and project it for the years 2025 to 2030. Investment efficiency is measured using the Incremental Capital-Output Ratio (ICOR) based on data from Gross Regional Domestic Product (PDRB) and Gross Fixed Capital Formation (PMTB) at constant 2010 prices. Forecasting is performed using the Autoregressive Integrated Moving Average (ARIMA) model. The analysis results show fluctuating ICOR values, reflecting annual variations in investment efficiency. Projections for 2025–2030 indicate a potential decline in efficiency, which signals important considerations for regional development planning. The findings highlight the need for the Investment and Integrated One-Stop Service Office (DPMPTSP) to use ICOR as a key performance indicator when formulating more effective and efficient investment policies to support quality economic growth in Bandung Regency. This study recommends improving future investment policies by utilizing the ICOR indicator to monitor and evaluate the effectiveness of regional investments.

This study aims to examine the influence of mentality and capital on the entrepreneurial interest of Development Economics students at Universitas Muhammadiyah Sumatera Utara. Multiple linear regression analysis and descriptive correlational approaches are employed in this quantitative approach. 39 students using a variety of sampling methodologies made up the sample. The study's findings show that, partially and concurrently, financial and mental resources significantly and favorably influence entrepreneurial interest. Entrepreneurial desire is influenced by both mental and capital factors, according to the determination coefficient value of 36.7%.

This study links Liquidity, profitability, value, capital structure. Moderator (IDX property firms, 2022–2024). Using quantitative methods with multiple linear, moderated regression analysis (MRA), 76 companies were examined. Results show liquidity (Current Ratio) negatively affects firm value, indicating that excessive current assets reduce efficiency and investor appeal. ROE lacks impact, showing profit instability. Capital structure shows no moderating effect.These findings emphasize the need for efficient asset management and consistent profitability enhance firm value, regardless of capital structure.

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

This study examines the dynamics of Quality of Work Life, Workload, and Job Satisfaction in efforts to enhance Employee Productivity at PT. Bank Capital Indonesia, Tbk. Faced with increasingly complex industry challenges, companies need to effectively manage human resources to maintain competitiveness. Work-life balance, job satisfaction, and quality of work life are important factors that play a role in employee productivity, especially when workload increases. A quantitative approach with a descriptive correlational design was used in this study, with data collected through questionnaires and analysed using Structural Equation Modeling (SEM) with the AMOS software. The cluster random sampling technique was applied to select a sample proportionally. The findings show that Quality of Work Life and Job Satisfaction positively influence employee productivity, while Workload negatively impacts Job Satisfaction. However, Workload did not show a significant direct effect on Employee Productivity. Mediation analysis revealed that Job Satisfaction does not act as a mediator between Quality of Work Life and Employee Productivity. These findings suggest that improving Job Satisfaction, Quality of Work Life, and Work-life Balance can enhance employee productivity in the banking sector.

Tax avoidance is a crucial issue in corporate governance as it can reduce state revenue and create potential legal claims against the company itself. This study aims to explore the internal elements of firms that influence tax avoidance behaviour, with an emphasis on firm size, capital intensity, sales growth, and earnings management. The methodology employed in this research is a quantitative approach, using purposive sampling to select the companies serving as samples, and multiple linear regression analysis accompanied by classical assumption testing to ensure the reliability of the model used. The results of the analysis indicate that internal firm factors have a significant overall effect on tax avoidance. However, when examined individually, only firm size demonstrates a significant impact, while capital intensity, sales growth, and earnings management do not show a meaningful influence. These findings reaffirm that companies with larger asset bases tend to be more actively engaged in tax avoidance practices, thereby requiring tax authorities to strengthen their oversight of firms with substantial asset scales.