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The current economic development follows the era of globalization which has a positive impact and influence on existing companies, especially in Indonesia, the food and beverage industry has an important role in people's lives as providers of primary needs.The analytical method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The sample taken in this study used a purposive sampling technique. In line with that, there are 35 company data in the annual report as a sample in this study.Based on the results of hypothesis testing conducted in this study, it can be concluded that partially each independent variable Sales Growth has no effect on firm value, capital structure has no effect on firm value, and firm size has a positive effect on firm value. Similarly, the results of simultaneous testing of all independent variables Sales Growth, Capital Structure and Firm Size have a positive effect on Firm Value. 

The urgency of this research lies in the importance of digital transformation in enhancing the quality of public services in Bima Regency. This study employs a qualitative descriptive approach to explore digital transformation in public services in Bima Regency. The research subjects involve local government officials, SKPD employees, and the general public to obtain a broad perspective on the obstacles and solutions in digital transformation. The research findings indicate that the implementation of e-Government faces various significant challenges, including accessibility, digital literacy, cultural and organizational changes, official support, and budget allocation. Bima Regency requires an inclusive and affordable approach to develop e-Government services accessible to all layers of society, including those in remote areas and vulnerable groups. Digital literacy emerges as a crucial factor in confronting digital transformation, and structured digital literacy programs can assist the public and government employees in acquiring the necessary knowledge and skills. Cultural and organizational changes are also vital in adopting e-Government, necessitating organizational restructuring, capacity building, and continuous learning. Support from officials and public awareness are also crucial factors in the successful implementation of e-Government. With commitment from officials and public awareness of the benefits of e-Government, local governments can accelerate technology adoption and ensure widespread participation from all layers of society. Additionally, adequate budget allocation is crucial in supporting the development of e-Government, enabling the construction of robust technological infrastructure and enhancing service accessibility.

Differences in previous research regarding the influence of liquidity and company size on a company's capital structure. The focus of this research is to examine and analyze how liquidity affects the capital structure of a company. Apart from that, it will also be analyzed how company size affects the capital structure of the same company. This research focuses on testing and analyzing how liquidity and the size of a company affect the structure of a company's capital. A technique where multiple linear regression is used to process data using this technique to estimate the value of the dependent variable using multiples of the independent variables. Liquidity has a positive and significant influence on the structure of a company's capital. 2. The size of a company has a positive and significant influence on the structure of a company's capital.

Fraudulent acts are currently flourishing following the era and technology advancement. Laws and regulations are made to anticipate this, but the existing laws and regulations seem like unable to combat the crime amid their increase in occurrences. This research aims to: firstly, to identify law enforcement against the e-commerce-based frauds; and secondly, to identify the obstacles in criminal law enforcement against e-commerce- based frauds. This research was conducted by using normative juridical method through literature research by examining secondary data including legislation, research results, scientific journals and references. The research results describe that the e-commerce- based fraudulent acts in principle are similar to the conventional frauds but differ in the evidences or means of action as the latter uses electronic systems (computers, internet, telecommunications equipment). Therefore, the legal enforcement against this kind of frauds is still under the applicability of the Indonesian Criminal Code and the Law No. 19 of 2016 regarding Amendments to the Law No. 11 of 2008 regarding Information and Electronic Transactions. Further, the law enforcement against the fraudulent acts in electronic-based transactions has been prevented at least by the following five factors, the laws and regulations, law enforcers, infra-structure or facilities that support the law enforcement, community and cultural factors.      

This qualitative study investigates the perspectives of 50 cadets enrolled in Indonesian transportation institutes on collaboration between transportation education and industry. The research reveals a high perceived importance of industry-academia collaboration, highlighting its value in providing real-world experience and industry insights. However, challenges such as curriculum misalignment, limited practical training opportunities, and ineffective industry feedback mechanisms hinder effective collaboration. Recommendations include strengthening collaboration through internships and industry projects, regularly reviewing and updating curricula, expanding practical training opportunities, establishing structured industry feedback mechanisms, providing professional development for educators, and promoting lifelong learning. Implementing these recommendations can enhance collaboration, improve education programme relevance, and better prepare students for the transportation sector's demands. This research contributes to the development of a skilled workforce, driving the growth and competitiveness of the transportation industry in Indonesia.

This research aims to find out extracurricular activities in dance In Increasing Student Interest at SMK Negeri 1 Kuok. The theory that researchers use is extracurricular theory. According to Suryosubroto (2013:287) extracurricular activities are additional activities outside the program structure carried out outside normal class hours in order to enrich and expand students' knowledge and abilities, and interest theory. The definition of interest is also mentioned according to Hidayat (2013 in Pratiwi 2015), is something that originates from feelings in the form of a tendency towards something, giving rise to certain actions or activities. The method used in this research is descriptive analysis, with a qualitative approach. The data collection techniques used in this research are observation, interview and documentation data collection techniques. The results of this research conclude that in extracurricular activities students get more material and time to learn dance. In extracurricular activities, students receive material that is different from the learning they receive in class. Therefore, extracurricular activities play a very important role in increasing students' interest in dance. These activities can increase insight or knowledge in the arts, especially dance. Students' interest in dance extracurricular activities at SMK Negeri 1 Kuok can be seen from the evaluation results of the 15 samples in this study, including all those who took part in dance extracurricular activities expressed interest.

Democracy has faced various challenges over thousands of years, particularly concerning transitions that depend on social and political factors. The role of intelligence in democratic transitions is crucial but can be used to maintain power undemocratically. In Indonesia, post-reform, democracy has not been fully consolidated. The repressiveness of law enforcement and legal bias towards political elites are major factors in the decline of democracy. This research employs a normative legal research method with a prescriptive nature, aiming to analyze the intelligence's involvement in the democratic transition process in Indonesia. The research approach encompasses analytical, historical, comparative, and philosophical dimensions. Primary legal materials such as legislation regulations are utilized as data sources, alongside secondary legal materials like books and journals. Data collection techniques utilize the PRISMA method, and data analysis is conducted deductively using the same method. The findings of this research indicate that the cycle of democratic transition influences both the democratic system and intelligence activities. Subsequently, a case study in Indonesia examines complex intelligence issues, attributable to regime changes and inconsistent political policies. Hence, a comparative study with Brazil, which is institutionally more complex and structured, is deemed necessary.

This research explores the role of innovative assignment design in enhancing student engagement and learning outcomes within the context of higher education. Utilizing a mixed-methods approach, the study combines quantitative data from surveys of 120 students and 15 instructors of STIA Yappi Makassar across multiple institutions with qualitative insights from semi-structured interviews with a selected subset of these participants. The findings reveal a significant positive correlation between innovative assignment design and increased student engagement, as well as improved learning outcomes. Quantitatively, students exposed to innovative assignments reported higher engagement levels and better learning outcomes compared to their peers in traditional assignment settings. Qualitatively, themes emerged highlighting the benefits of practical application and relevance found in innovative assignments, alongside challenges such as the need for clearer guidelines and additional support. This study underscores the potential of innovative pedagogical strategies to create more engaging, relevant, and effective learning environments in higher education. It calls for educators to embrace and refine these approaches, addressing implementation challenges to fully realize their benefits. The research contributes to the broader discourse on educational quality and innovation, offering evidence-based recommendations for enhancing student engagement and success through pedagogical innovation.

The selection of the best students in schools is essential to recognize both academic and non-academic achievements and to motivate other students to improve their skills. SMP Negeri 16 Jakarta requires an objective decision support system to select the best students based on predefined criteria. This study aims to design and implement a decision support system using the Simple Additive Weighting (SAW) method to facilitate the selection of the best students at SMPN 16 Jakarta. The SAW method is chosen due to its capability to accommodate multiple criteria through weighting and ranking for each alternative. The research process involves observation, interviews, and documentation, which are then used to determine primary criteria such as academic achievement, social skills, and participation in school activities. The findings show that the application of the SAW method enables a more accurate and objective selection of the best students by ranking based on the final score of each criterion. This system is expected to assist SMPN 16 Jakarta in making more structured decisions and supporting educational quality improvement.

Drug prevention socialization activities and drug abuse punishment at SMPN 3 Pegandon aim to increase students awareness of the dangers of narcotics and the legal consequences arising from drug use. This study aims to evaluate the effectiveness of these socialization activities in achieving these goals. The research method used was structured interviews with students and teaching staff at SMPN 3 Pegandon. The results of the study showed that socialization activities were able to increase students' understanding of the dangers of narcotics and awareness of punishment. However, there are challenges in implementing anticipatory behavior against daily drug abuse. The implications of this study highlight the need for improvements in the implementation strategy of more inclusive and sustainable drug prevention socialization in the school environment.

The presence of Cash Waqf Linked Deposit (CWLD) in 2023 which is used for education is a development point for productive waqf, where previously the government had issued Cash Waqf Linked Sukuk (CWLS) as a waqf instrument with various uses including in the sustainable development sector, as well as the encouragement for the Islamic financial industry in secreening financing to protect the environment. Because of this, a special study is needed regarding whether CWLD can be used for sustainable development according to Indonesian law. This scientific work is included in normative jurisprudence, so that in compiling descriptive analysis used with a literature study approach, utilising legal sources of legislation and other scientific works. The research results obtained, namely The opportunity to apply CWLD benefits to the sustainable sector is supported by a legal structure that has synergised to develop waqf. Regulations issued by agencies and the Islamic financial industry. The legal culture of gotong royong that has been rooted in society is an additional value in the development of waqf. However, the weakness lies in the absence of CWLD product development in the sustainable development sector and the absence of specific regulations governing CWLD. The next challenge is to maintain the synergy between stakeholders in the legal structure, formulate specific regulations related to CWLD, and increase the inclusion and literacy of Islamic finance through socialisation, so that the development of productive waqf and the Islamic finance industry can continue to increase.

The research findings indicate that industrial patterns have a significant impact on companies, both positively and negatively. This study is expected to provide a better understanding for companies in facing changes in industrial patterns, thereby enhancing performance and competitiveness in fluctuating markets. The objectives of this research are: 1. To understand the relationship of industrial patterns/structure with the market.2. To identify the elements of industrial structure within the market.3. To determine the role of industrial patterns for companies.

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

Bookkeeping administration is an important aspect in waste bank activities because it has the benefit of recording and carrying out complete and detailed reporting within a certain time period, so that there are no differences in calculations between customers and the Waste Bank management. The importance of bookkeeping administration in managing the Waste Bank (recording the entry and exit of each type of waste managed by the Waste Bank), can help optimize waste management and increase the effectiveness of waste management. Simple bookkeeping (in the form of Socialization) was introduced in the transaction cycle at the Bank Sampah "Sami Berkah", Kelurahan Meteseh, Kecamatan Tembalang, Semarang (making a Chart of Account, Journal from proof of transactions, posting to the ledger and subsidiary books, up to making Financial Reports). The administrative management of the Bank Sampah Sami Berkah has met the minimum requirements of the Dinas Lingkungan Hidup, starting from books, officers, waste reception schedules, until the waste deposited has been sorted by customers/members. Likewise, the duties and responsibilities of waste bank management officers are in accordance with the job and description of the organizational structure. The proposed use of the information system at the "Sami Berkah" Waste Bank is the use of an Android-based application or web system (mobile web access) in order to accommodate the need for faster and easier information access for customers/Members and Waste Bank managers, as well as being able to overcome the Bank's operational problems. Waste starts from customer registration, savings transaction processes to reporting, efficiently and with integrity. and easy to manage by admins and monitored by users directly.

This community service program was motivated by the suboptimal role of Dasawisma as a grassroots community organization in improving family welfare. Several Dasawisma groups still faced challenges in organizational management, low member participation, and limited understanding of productive and sustainable activity management. The objective of this program was to strengthen the organizational capacity of Dasawisma, increase member participation, and foster a spirit of solidarity and independence toward family welfare. The methods applied included a participatory approach through counseling sessions, group discussions, simple organizational management practices, and mentoring of Dasawisma activities. The results indicated an improvement in members’ understanding of organizational functions and the importance of structured activity planning. Members became more actively involved in preparing work programs, maintaining simple administrative records, and implementing productive and social activities. Behavioral changes were also observed, including increased collective responsibility, stronger cooperation among members, and the emergence of several local leaders. Furthermore, the program fostered a new awareness that Dasawisma is not merely a routine meeting forum, but a platform for empowering women and families toward sustainable welfare improvement.

The aim of this service is to explain the existence of the slang language spoken which is influenced by social media, almost all students use it. This research aims to analyze the influence of slang on the existence of the Indonesian language, with a focus on the case study of students at Muhammadiyah University of Makassar. The use of slang among students has become an increasingly widespread phenomenon, raising questions regarding its impact on the use and maintenance of Indonesian as the country's official language. This research method involves qualitative research analysis using a structured descriptive method on a number of students from the Indonesian Language and Literature Education department at Muhammadiyah University of Makassar. This research was designed to identify the level of understanding and use of slang and describe the complexity of the dynamics between slang use and maintenance of Indonesian. This research contributes to our understanding of how the slang phenomenon influences the existence of Indonesian in society, especially in Ujung Lamuru village. The implications of this research can provide a basis for designing educational strategies and language awareness that are more effective in maintaining the existence of the Indonesian language in this modern era. Slang can be said to be a certain code that only a group of people know the meaning and purpose of.

Abstract: Public speaking is a person's ability to speak in public clearly, confidently, and effectively. It involves the ability to convey a message or information to an audience in a way that can be understood and motivates them. Public speaking skills involve several key elements, including the ability to plan and structure presentation materials well, organize thoughts logically, use supportive body language and facial expressions, and manage any nervousness or anxiety that may arise. The purpose of holding a public seminar is to convey information, influence, express opinions, motivate, entertain and promote self-confidence where self-confidence is a quality that a person has and believes in his abilities. Confidence is very useful when we are speaking in front of many people.

The aim of this service is to explain the existence of the slang language spoken which is influenced by social media, almost all students use it. This research aims to analyze the influence of slang on the existence of the Indonesian language, with a focus on the case study of students at Muhammadiyah University of Makassar. The use of slang among students has become an increasingly widespread phenomenon, raising questions regarding its impact on the use and maintenance of Indonesian as the country's official language. This research method involves qualitative research analysis using a structured descriptive method on a number of students from the Indonesian Language and Literature Education department at Muhammadiyah University of Makassar. This research was designed to identify the level of understanding and use of slang and describe the complexity of the dynamics between slang use and maintenance of Indonesian. This research contributes to our understanding of how the slang phenomenon influences the existence of Indonesian in society, especially in Ujung Lamuru village. The implications of this research can provide a basis for designing educational strategies and language awareness that are more effective in maintaining the existence of the Indonesian language in this modern era. Slang can be said to be a certain code that only a group of people know the meaning and purpose of.

Abstract: Public speaking is a person's ability to speak in public clearly, confidently, and effectively. It involves the ability to convey a message or information to an audience in a way that can be understood and motivates them. Public speaking skills involve several key elements, including the ability to plan and structure presentation materials well, organize thoughts logically, use supportive body language and facial expressions, and manage any nervousness or anxiety that may arise. The purpose of holding a public seminar is to convey information, influence, express opinions, motivate, entertain and promote self-confidence where self-confidence is a quality that a person has and believes in his abilities. Confidence is very useful when we are speaking in front of many people.

This article examines the semantic meaning in the Prajñāpāramitā Hṛdaya Sūtra (Heart Sūtra), one of the important sūtras in the Mahāyāna Buddhist tradition. Using a qualitative approach, this article integrates semantic and hermeneutical theories to understand the structure of meaning, symbolism, and interpretation contained in the text. The analysis focuses on key words such as śūnyatā (emptiness), negation structures, and closing mantras as symbolic forms towards enlightenment. The study employs close reading methodology combined with semantic field theory, polysemy analysis, and apophatic language frameworks. The results show that a semantic approach deepens the understanding of Buddha's teachings and their relevance in spiritual practice. This article also highlights how meaning in the text is not only linguistic, but also existential and contemplative, demonstrating that religious language in Mahāyāna functions as metalanguage pointing beyond conceptual understanding.