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This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

This community service activity aimed to strengthen business planning capacity among Tenaga Kerja Mandiri Lanjutan (TKML) in Kubu Raya Regency, West Kalimantan, where participants commonly face limitations in structured business planning that affect business sustainability. The activity applied a participatory mentoring approach through training, field visits, group discussions, and direct assistance tailored to the characteristics of each business. The program involved nine TKML groups designated by the Ministry of Manpower of the Republic of Indonesia. The results indicate that participants gained a clearer understanding of key business components, value creation processes, and internal strengths and weaknesses. The use of the Business Model Canvas supported participants in organizing business ideas, enhancing strategic thinking, and developing more structured and sustainable business plans. In addition, this activity reinforced the role of higher education institutions in supporting government initiatives on employment expansion through community service. Overall, the findings demonstrate that mentoring-based business planning is effective in improving TKML capacity and has the potential to be replicated in other regions to support independent workforce empowerment and job creation.

Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf's Islamic economic thinking on zakat and its relevance to poverty alleviation efforts in Indonesia. The research method used is qualitative with a library research approach through a systematic literature review of Monzer Kahf's fundamental works and various studies related to national zakat management, which are analysed descriptively and analytically to connect the theoretical framework with the socio-religious dynamics in Indonesia.  

Patient safety culture is an essential component in improving the quality of healthcare services and preventing medical errors in hospitals. However, the implementation of patient safety culture is often influenced by several organizational and individual factors, including situational awareness, availability of hospital infrastructure, and the balance between effort and rewards experienced by healthcare workers. This study aims to analyze the influence of situational awareness and hospital infrastructure on patient safety culture, with effort–reward imbalance acting as a mediating variable. The research was conducted at RSIA Tiara and involved healthcare workers as respondents. A quantitative approach with a cross-sectional design was applied in this study. Data were collected through structured questionnaires distributed to healthcare professionals and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that situational awareness has a significant positive effect on effort–reward imbalance and patient safety culture. Hospital infrastructure also significantly influences effort–reward imbalance and patient safety culture. Furthermore, effort–reward imbalance significantly affects patient safety culture and mediates the relationship between situational awareness, hospital infrastructure, and patient safety culture. These findings indicate that improving healthcare workers’ situational awareness and ensuring adequate hospital infrastructure can help reduce work imbalance and strengthen patient safety culture. In conclusion, hospital management should prioritize training programs to enhance situational awareness, improve supporting facilities, and implement fair reward systems to promote a sustainable and positive patient safety culture in healthcare organizations.

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

Learning English as a Foreign Language English as a Foreign Language still faces various linguistic and psychological challenges, both in school-age and adult learners, such as limited vocabulary mastery, pronunciation difficulties, and low confidence in the use of English orally. This condition is exacerbated by affective factors in the form of anxiety and fear of making mistakes. This article aims to examine the use of songs as a learning medium that is able to create a fun learning atmosphere, while improving learners' English skills. This study uses a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews to explore learners' perceptions and experiences related to the effectiveness of songs in English language learning. Meanwhile, the data were analyzed thematically to identify patterns of learning experiences, especially in terms of vocabulary mastery, classroom atmosphere, and confidence level. The results showed that the integration of songs in English learning was highly motivating in the active involvement of learners. Where the repetition of lyrics combined with melodies helps to strengthen vocabulary retention in long-term memory, as well as facilitate the imitation of pronunciation, intonation, and rhythm of language naturally. At the same time, it creates a relaxed and fun learning atmosphere, thereby lowering psychological barriers as described in the Affective Filter Hypothesis. Thus, songs are an integrative learning medium that is effective in bridging the academic needs and emotional comfort of learners, and is relevant to support the development of listening and speaking skills in English learning across ages.

Ki Hajar Dewantara is a figure in the world of education who is influential in Indonesia and made the date of his birth, namely May 2, a national education day and the father of education is Ki Hajar Dewantara. In his writings he indicated that with various kinds and ways of expressing ideas in accordance with the time and era and the objects he faced, all of Ki Hajar Dewantara's writings contained enthusiasm and breathed struggle. Thoughts about education have also been used until now, including in this case the existence of an independent campus or independent learning initiated by Nadiem Makarim. The purpose of this study was to find out Ki Hajar Dewantara's thoughts on citizenship education. This study uses a literature review study with the existence of data collection techniques using various books and sources in studying it. While the data analysis uses the critical appraisal method. So from this, researchers produce research on civics education based on structure, curriculum content, teachers and learning models in countries that have met education standards in the world, especially in civics education. The results of the study confirm that in Ki Hajar Dewantara's book there is an important point, namely when it is related to the flow in educational philosophy, namely liberalism that regarding tolerance, in Ki Hajar Dewantara's book can be found in education and teaching that is closely related to a particular stream of life, for example religion, belief Spirituality and others in public schools may only be given as "general knowledge" and in the basic principles which presumably can promote the development of character in general, so as a general ethnic, namely manners and decency.

This study aims to investigate curriculum development strategies in five countries—Finland, Indonesia, the United States, Japan, and Singapore—through a qualitative library research approach. Curriculum reform has become a global priority in response to rapid technological advancement, globalization, and changing educational demands. This study reviews 50 scholarly sources, consisting of 10 references for each country, including journal articles, policy documents, and official government reports. The analysis focuses on key aspects of curriculum development, namely governance structure, curriculum orientation, teacher autonomy, assessment practices, and technology integration. The findings indicate that while all five countries emphasize competency-based learning and the integration of technology to improve learning quality, they differ significantly in curriculum governance, flexibility, and implementation strategies. Finland and the United States demonstrate higher levels of decentralization and teacher autonomy, whereas Indonesia, Japan, and Singapore apply more centralized curriculum systems. Common challenges identified include ensuring educational equity, enhancing teacher readiness, and adapting curricula to rapid societal and technological changes. This study contributes to a comparative understanding of international curriculum strategies and provides insights for improving curriculum design through evidence-based and technology-supported approaches.

Sanskrit verbs constitute a compelling object within linguistic research because of their semantic and structural complexity, which has not yet been widely explored. A proper understanding of Sanskrit verb usage can help prevent errors, especially among Hindus who use the language in cultural or religious contexts. Therefore, this research aims at analyzing the structure and semantic role of Sanskrit event verbs through the Natural Semantic Metalanguage approach. The data sources were from three chapters of the Bhagavad Gita (Chapters IX, X, and XI). The data were gathered using documentation and systematic note-taking techniques, and subsequently analyzed through qualitative methods by implementing the Natural Semantic Metalanguage approach conducted by Wierzbicka, supported by the semantic macroroles theory by van Valin and Lapolla. From this research, five Sanskrit event verbs were found in those chapters, namely cyavanti “to fall down”, pravartate “to develop”, vepamānaḥ “to tremble”, abhivijvalanti “to blaze”, and pratapanti “burns”. Further analysis showed that these event verbs can be classified into MOVE and HAPPEN types. In addition, the semantic macroroles of the Sanskrit event verb arguments found can be identified in the form of AGENT, PATIENT, EXPERIENCER, SOURCE, and THEME.

This paper was written with the aim of analyzing the role of stevedoring workers (TKBM) in loading and unloading activities carried out by the Loading and Unloading Company (PBM) FT. Gelora Perkasa Belawan. In collecting data, the author utilized two approaches, namely field research and library research. Labor efficiency is a key factor in increasing operational productivity in the port sector, however, various problems are often found such as delays, low productivity, and work inefficiencies caused by weak monitoring and performance monitoring systems. In this study, a qualitative approach was used through field methods and library methods, on the operational activities of TKBM in the company. The results of the study indicate that the implementation of structured work and periodic evaluations can improve work discipline, accelerate loading and unloading times, and reduce operational costs. In addition, the role of management in providing constructive feedback and periodic training has also proven effective in supporting labor efficiency. Thus, optimizing the role of TKBM will have a direct impact on improving the performance of PBM PT. Gelora Perkasa Belawan, which ultimately contributes to the smooth flow of goods and economic growth in the Belawan port area.

Abstract: Padukuhan Karangrejek, Karangtengah, Imogiri, Bantul, is a sloping area prone to landslides due to high rainfall, soil erosion, and vegetation degradation. Landslides often threaten the safety of residents, damage infrastructure, and disrupt the sustainability of the local environment and economy. This study aims to apply bioengineering through the planting of slope-stabilizing plants to improve slope resistance to landslides using an environmentally friendly and sustainable nature-based approach. The methods included surveying planting locations, preparing planting holes, making tree marker boards, and participatory phased planting with the community. The types of plants used were Munggur, Soursop, Jackfruit, and Teak, which have strong root systems to strengthen soil structure and reduce erosion. The results showed an increase in soil cohesion through root penetration, a reduction in rainwater runoff, suppression of erosion, and a decrease in the risk of subsequent landslides. The positive impacts included increased soil water retention, improved soil fertility, community empowerment in disaster management, and economic added value from fruit and timber crops. Conclusion The application of bioengineering with Munggur, Soursop, Jackfruit, and Teak trees is an effective, inexpensive, and sustainable solution for landslide mitigation in Karangrejek Hamlet. Recommendations include monitoring growth periodically, expanding planting to other slopes, and integrating the program into the village's disaster resilience plan for long-term sustainability.

Hypertension contributes to numerous complications such as heart disease, stroke, kidney failure, and is a risk factor of disability and death. Hypertension Prevalence in Jatinangor is 37.8%, that is higher than national rate. The control of hypertension is low and the education at the primary health facility is short. Therefore, another buffer system for education such as posbindu is needed. Activities that educate people with hypertension become very important, but need to be adjusted as needs. Aim of this study is to determine form and intensity of education preferred by hypertension patients Method: Qualitative descriptive with case study approach using focused group discussion (FGD) method, led by main moderator and assisted by a second moderator. Participants consisted of 15 people with hypertension chosen purposively with the inclusion criterias female and parallel to the research objective. The discussion used semi-structured questions. This study is conducted in two villages in Jatinangor, Desa Cipacing and Desa Cilayung from February to May 2017. Results: Participants wanted education in the form of traditional learning, game simulation, written notes, and video recording. The intensity of education preferred until patients understand, it tends to be performed more than once, and preferred place are performed within Posyandu (Integrated Health and Nutrition Post) with education frequency varies from once a week to once a month. Conclusion: Hypertension patients have variable preference of education forms and its intensity. Innovations in the development of methods in accordance with hypertension patients’ needs must be continued, so that interventions can become more effective for hypertension patients.

Exclusive breastfeeding (EBF) is essential for infant growth and immunity during the first six months of life. Despite its benefits, many primiparous mothers face challenges in maintaining EBF due to lack of experience, stress, and insufficient support. Husband support has been identified as a crucial social factor that can influence a mother’s confidence and success in breastfeeding. This study aimed to examine the relationship between husband support and the success of exclusive breastfeeding among primiparous mothers in the Kalibaru Public Health Center area. A cross-sectional correlational design was employed, with 90 primiparous mothers selected through purposive sampling. Data were collected using structured questionnaires measuring husband support, including emotional, informational, and instrumental dimensions, and exclusive breastfeeding practice, following the World Health Organization (WHO) definition. Descriptive statistics summarized participants’ demographic characteristics and levels of support, while inferential analysis using the Chi-square test and Pearson correlation determined the association between husband support and EBF success. The results indicated that higher levels of husband support were significantly associated with successful exclusive breastfeeding among primiparous mothers (p < 0.05). Among the types of support, emotional and informational support were particularly influential in enhancing maternal confidence and overcoming breastfeeding challenges. These findings suggest that encouraging husband involvement through prenatal education, counseling, and family-based interventions can improve EBF rates. In conclusion, husband support plays a vital role in the successful practice of exclusive breastfeeding among first-time mothers. Health programs should actively involve fathers to provide emotional, informational, and practical support, thereby promoting optimal breastfeeding outcomes and infant health in the community.

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, and the data were analyzed using panel data regression techniques. Tax avoidance is proxied by the Cash Effective Tax Rate, leverage is measured by the Debt-to-Equity Ratio, profitability is measured by Return on Assets, sales growth is calculated as the annual change in sales, and firm size is measured using the natural logarithm of total assets. The results indicate that leverage and profitability significantly affect tax avoidance, whereas sales growth does not. Firm size is found to moderate the relationship between leverage and tax avoidance as well as between profitability and tax avoidance, but it does not moderate the relationship between sales growth and tax avoidance. The novelty of this study lies in the inclusion of sales growth as an independent variable and the positioning of firm size as a moderating variable within the property and real estate sector during the post-pandemic period. These findings provide practical implications for corporate tax management strategies and offer insights for regulators in strengthening tax supervision based on firm characteristics.

This study was conducted at Alok Market, Sikka Regency. The objectives of this study werw to identify the sources and utilization of traders’ business capital and to determine the influence of business capital on the income of market traders. The type of research employed was quantitative research. The population of this study consisted of traders at Alok Market, Sikka Regency. The research sample was selected using purposive sampling, with a total of 30 respondents. Data collection techniques used in this study included structured interviews (numerically based) and direct observation. The data analysis techniques applied were descriptive quantitative analysis and simple linear regression analysis. The results of the study indicated that 50-70% of business capital was obtained from traders’ own capital, while 30-45% originated from loan capital. In terms of capital utilization, 89% of the capital was used for asset investment and 80% for operational cost requirements. The findings of this study also confirmed that business capital had a significant influence on the income of traditional market traders.

Explainable artificial intelligence (XAI) has become a critical requirement in cybersecurity due to the high-stakes nature of security decision-making and the limitations of black-box learning models. This study investigates the construction of an explainable cybersecurity knowledge representation by leveraging standardized terminology from the NIST cybersecurity glossary. The primary problem addressed is the lack of transparent and semantically grounded reasoning mechanisms in existing AI-driven cybersecurity systems, which limits trust, accountability, and analyst adoption. To address this challenge, we propose a NIST-based semantic knowledge graph that embeds explainability directly into its ontology structure and reasoning process. The proposed framework systematically extracts definitional entities and relations from NIST glossary entries to construct a domain ontology and a multi-relational knowledge graph. A rule-based semantic relation extraction method is employed to ensure faithful, interpretable, and reproducible reasoning paths. The resulting knowledge graph contains over 3,000 cybersecurity concepts and approximately 27,000 semantic relations, covering hierarchical, associative, dependency, and mitigation semantics. Experimental evaluation demonstrates that the proposed approach achieves a high level of explainability, with 92.4% of reasoning outcomes being fully traceable and only 1.4% classified as non-traceable. Most explainable reasoning paths are limited to two or three hops, indicating an effective balance between inferential depth and human interpretability. Structural analysis further confirms the presence of meaningful hub concepts that support multi-hop semantic inference. These results confirm that ontology-driven, standard-based knowledge graphs provide a robust foundation for explainable cybersecurity intelligence. The study concludes that explainability-by-design, grounded in authoritative standards, offers a viable and trustworthy alternative to opaque AI models for cybersecurity applications.

Inconsistent terminology across cybersecurity frameworks undermines global governance and interoperability. The National Institute of Standards and Technology Cybersecurity Framework (NIST CSF 2.0) and ISO/IEC 27001:2022 share similar objectives but diverge semantically in defining risk, control, and resilience. This semantic gap causes difficulties in compliance mapping and automated policy translation. Research Objectives: This study aims to analyze the semantic similarity and divergence between NIST and ISO/IEC 27000 terminologies, identify conceptual structures influencing interoperability, and propose an AI-assisted foundation for harmonizing cybersecurity language globally. Methodology: A mixed-method semantic comparative design integrates Natural Language Processing (NLP) and ontology mapping. Using the nist_glossary.csv dataset and ISO vocabularies, terms were normalized and analyzed via cosine similarity using sentence-transformer embeddings. Ontological alignment was visualized through the Semantic Threat Graph (STG) and validated by certified experts using Cohen’s Kappa reliability tests. Results: From 672 term pairs, results show 40.9% high semantic equivalence, 38.8% partial overlap, and 20.3% semantic divergence. Strongest alignment appears in “Protect” and “Identify” domains, while divergences occur in governance and recovery-related terms. Ontology mapping revealed three conceptual clusters—Risk Governance, Technical Safeguards, and Organizational Readiness. Conclusions: Findings confirm a 79.7% total semantic alignment, indicating strong potential for harmonizing global cybersecurity standards. The study contributes an empirical model combining computational linguistics and AI-based ontology mapping to establish semantic interoperability, enabling unified cybersecurity governance and AI-driven compliance automation. Keywords: Semantic Interoperability; Ontology Mapping; Cybersecurity Frameworks; Terminology Alignment; AI Harmonization

High-dimensional clinical data exhibit complex and non-linear relationships among patient attributes, where outcomes are often influenced by feature interactions rather than isolated variables. However, many existing machine learning models prioritize predictive performance while providing limited interpretability and insufficient insight into interaction structures. This study aims to address this limitation by developing an interpretable and robust framework for feature interaction mining in clinical data. We propose a hybrid tree–neural modeling framework that explicitly captures and ranks feature interactions while maintaining stable predictive performance. Tree-based ensemble models are employed to identify non-linear interaction patterns, while neural representations enhance learning flexibility and generalization. The framework integrates interaction importance analysis, cross-validation–based stability assessment, and evaluation across multiple data splits to ensure robustness and interpretability. Experiments conducted on a real-world high-dimensional clinical dataset demonstrate that the proposed approach achieves consistent predictive performance, with AUC values ranging from 0.628 to 0.641 across five cross-validation folds (mean AUC ≈ 0.633). Performance remains stable under varying train–test splits, indicating strong generalizability. Interaction analysis reveals that a small number of dominant feature interactions—such as age combined with length of hospital stay and medication count combined with diagnostic information—consistently contribute to model predictions, appearing in over 80% of validation folds. Ablation studies further confirm that removing interaction-aware components leads to noticeable performance degradation, highlighting their importance.  In conclusion, this study demonstrates that explicit feature interaction modeling enhances interpretability, stability, and generalization in clinical prediction tasks. The proposed hybrid framework provides a reliable foundation for developing trustworthy and transparent clinical decision-support systems

The low interest in reading and learning outcomes of students in Indonesia poses a significant challenge in the education sector. The Kampus Mengajar program has emerged as one of the solutions to enhance literacy and the quality of learning in schools. This article aims to analyze the impact of literacy activities initiated through the Kampus Mengajar program on student learning outcomes using a literature review approach. The research uses a qualitative method in the form of a literature review that examines various relevant sources published between 2020 and 2026. The study's findings indicate that structured literacy activities, such as reading for 15 minutes before lessons, have a significant impact on the improvement of students' cognitive, affective, and psychomotor skills. Literacy is not limited to reading and writing skills but also serves as a crucial foundation for developing critical thinking abilities, which are directly correlated with students' academic performance. Therefore, the Kampus Mengajar program can be an important driver to enhance reading interest and the quality of learning, as well as shape a more critical and high-achieving generation in the future.