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This study aims to explain and prove the hypothesis regarding the influence of investment decisions, financing decisions, and dividend policies on firm value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with a purposive sampling method, resulting in 10 companies as research samples. Data analysis was conducted through classical assumption tests to ensure the fulfillment of regression analysis requirements, followed by hypothesis testing using multiple regression analysis. Data processing was carried out using E-Views software version 13. The results showed that partially, investment decisions have a positive and significant effect on firm value, with a probability value of 0.0000, which is smaller than the 0.05 significance level. This finding indicates that the more appropriate a company's investment decisions are, the higher the company's value is reflected in its stock performance in the capital market. Conversely, the financing decision variable does not have a significant effect on firm value, with a probability value of 0.3796, which is greater than 0.05. This indicates that the funding structure, whether derived from equity or debt, did not directly affect firm value during the study period. Similarly, the dividend policy variable did not significantly influence firm value, with a probability value of 0.7493 > 0.05. This means that the amount of dividends distributed was not a determining factor in firm value in the sample studied. However, simultaneously, all three independent variables—investment decisions, financing decisions, and dividend policy—were shown to have a significant effect on firm value, with a probability value (F-statistic) of 0.0000 < 0.05. This confirms that the combination of these three factors collectively contributes to changes in firm value in the coal sub-sector.

This study aims to analyze the influence of pocket money and Islamic financial literacy on student consumption behavior at SMAS AL-KAHFI Islamic Boarding School. The research background is based on the importance of students' understanding of personal financial management, especially in the context of pesantren based education that integrates sharia values. The research method used was quantitative with a multiple linear regression approach to test the relationship between free variables (sharia allowance and financial literacy) and bound variables (consumption behavior). The population in this study is all students of SMAS AL-KAHFI which is 675 people. A sample of 60 students was selected using the Hair et al. formula, with data collection techniques through questionnaires as primary data sources and literature studies as secondary data. Data analysis is carried out with the help of statistical software to test the validity, reliability, and significance of relationships between variables. The results of the study show that simultaneously, pocket money and Islamic financial literacy have a significant influence on students' consumption behavior. Partially, allowances have a positive and significant effect, showing that the larger the allowance received, the higher the tendency of students to consume. Meanwhile, Islamic financial literacy has a positive but insignificant effect, which indicates that understanding of Islamic finance principles has not fully affected students' consumption patterns in real terms. A determination coefficient of 85.5% indicates that both independent variables are able to explain most of the variation in students' consumption behavior, while the rest are influenced by other factors outside the model. This research contributes to the development of Islamic finance education in the pesantren based school environment and becomes the basis for wiser management of pocket money among students.

The management of incoming and outgoing correspondence in an effective and efficient manner is a crucial aspect in supporting the performance of government organizations, including the Civil Service and Human Resource Development Agency (BKPSDM) of Nabire Regency. As an institution responsible for handling personnel administration, BKPSDM regularly receives and sends a large volume of official letters every month. However, the archiving process is still conducted manually using physical media such as folders, filing cabinets, and record books. This manual system presents several drawbacks, including the risk of data loss, delays in document retrieval, recording errors, and the potential for physical damage to archives due to environmental factors. This study aims to design and develop a digital archiving system for incoming and outgoing letters using the Waterfall software development methodology. The Waterfall method is selected because of its structured approach and suitability for projects with clearly defined requirements. The stages in this method include requirements analysis, system design, implementation, testing, and maintenance. The result of this research is a web-based letter archiving information system that can efficiently record, store, and retrieve correspondence accurately and securely. The implementation of this system is expected to improve the efficiency and accountability of letter archive management at BKPSDM Nabire Regency and support the acceleration of digitalization in government administrative services.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This study aims to examine the influence of self-efficacy and learning environment on learning outcomes, with learning motivation as a mediating variable, among students of SMK Negeri 44 Jakarta. Employing a quantitative approach with a survey method, the research involved a population of 175 students, all of whom were included as the sample through a total sampling technique. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The analytical procedures encompassed measurement model analysis, structural model analysis, and hypothesis testing for both direct and indirect effects.The findings reveal a positive and significant direct effect of self-efficacy on learning outcomes, indicating that students with higher confidence in their abilities tend to achieve better academic performance. Similarly, the learning environment was found to have a positive and significant direct effect on learning outcomes, suggesting that supportive academic surroundings contribute meaningfully to student achievement. However, the study found no significant direct effect of learning motivation on learning outcomes, nor any significant mediating role of learning motivation in the relationships between self-efficacy and learning outcomes or between learning environment and learning outcomes. These results imply that while self-efficacy and a conducive learning environment are key determinants of academic success, the role of learning motivation as an intervening variable may not be as substantial in this context. The absence of mediation suggests that motivation alone may not bridge the gap between personal and environmental factors and actual academic performance. This study contributes to educational research by providing empirical evidence on the complex interplay between psychological, environmental, and motivational factors influencing student achievement, highlighting the need for educators to strengthen both self-belief and learning conditions to optimize outcomes.

Poverty remains a structural issue and a major challenge in economic development, including in Bali Province, particularly in the strategic Sarbagita region (Denpasar, Badung, Gianyar, and Tabanan). This region plays a significant role in supporting regional economic growth but still faces socioeconomic disparities, including a relatively high poverty rate. Several fundamental factors—such as limited investment in productive sectors, high unemployment rates, low quality of education, and uneven economic growth—are the primary causes of this issue. Targeted government expenditure policies and investment strategies directed toward areas with the potential to generate employment are expected to reduce poverty levels. This study aims to analyze the effect of Special Allocation Funds (DAK) and investment on employment absorption and poverty levels in the Sarbagita region of Bali Province from 2009 to 2023. The data used in this research are secondary data obtained from the Revenue Department, the Central Bureau of Statistics (BPS) in the Sarbagita Regional Area, and the Central Bureau of Statistics (BPS) of Bali Province. The analytical tool used in this study is path analysis with the assistance of SPSS software. The results indicate that DAK does not have a positive and significant effect on employment absorption in the Sarbagita region. Investment has a positive and significant effect on employment absorption. Employment absorption has a negative and significant effect on poverty levels in the region. DAK does not have a significant effect on poverty through employment absorption, whereas investment does have a significant effect on poverty through employment absorption in the Sarbagita region.

The purpose of this study is to examine the influence of self-efficacy on students’ interest in continuing their studies to higher education, with achievement motivation as a mediating variable. The research employs a quantitative approach using the survey method. The population in this study consisted of 211 students from SMKN 44 Jakarta. The sampling technique used was proportionate stratified random sampling, calculated using the Slovin formula with a 5% margin of error, resulting in a total sample of 138 students. The data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. The analysis process included the evaluation of the measurement model (outer model), the structural model (inner model), and hypothesis testing for direct and indirect effects. The results of the study demonstrate that: (1) self-efficacy has a positive and significant effect on achievement motivation; (2) self-efficacy has a positive and significant effect on students’ interest in continuing their studies to higher education; (3) achievement motivation also has a positive and significant effect on students’ interest in pursuing higher education; and (4) self-efficacy has a significant indirect effect on interest in continuing studies to higher education through achievement motivation as a mediating variable. These findings indicate that both self-efficacy and achievement motivation play important roles in shaping students' educational aspirations beyond secondary school. This study emphasizes the need for educational institutions to strengthen students’ belief in their own abilities and foster achievement motivation to increase their intention to pursue higher education. The findings contribute to the understanding of psychological factors that influence educational planning and can be used as a reference in developing academic guidance programs in vocational high schools.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

Competition in the cosmetics industry in Indonesia is getting tougher, prompting local brands to develop effective marketing communication strategies to increase consumer loyalty. Make Over, as one of the popular local lipstick brands, leverages collaboration strategies with credible beauty influencers, such as Tasya Farasya, to build positive perceptions and increase consumer engagement. This study aims to analyze the influence of influencer credibility on brand loyalty and examine the mediating role of brand trust in the relationship. This research was carried out in Denpasar City by involving 180 respondents who were consumers of Make Over lipsticks. The sampling technique used is purposive sampling, with certain criteria to ensure the relevance of respondent participation. Data collection was carried out through questionnaires that were distributed online and offline. The collected data was analyzed using path analysis techniques with the help of SPSS software version 29.0.2.0. The results of the analysis show that influencer credibility has a positive and significant influence on brand loyalty and brand trust. In addition, brand trust has been proven to have a positive and significant influence on brand loyalty. Another important finding is that brand trust partially mediates the relationship between influencer credibility and brand loyalty, suggesting that the influence of influencer credibility on loyalty is not only direct, but also through the formation of trust in the brand. Thus, this study confirms that collaboration with influencers who have high reputation, expertise, and credibility can be an effective strategy to increase consumer trust and loyalty towards cosmetic brands. Therefore, choosing the right influencers is essential in a marketing communication strategy to build long-term relationships with consumers.

The purpose of this study is to analyze the influence of dividend policy, capital structure, and investment opportunity set on firm value in the technology sector industry (A Study of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022). This study uses a quantitative approach with secondary data. The population of this study consists of companies operating in the technology industry that have gone public and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data collection method used is secondary data. The secondary data collection method was obtained from data available at the Indonesia Stock Exchange (IDX). The data processing techniques used in this study involved secondary data analysis conducted by the researcher with the assistance of E-Views 9 software. The results of this study indicate that dividend policy has a positive and significant effect on firm value, suggesting that investors in the technology sector still view dividends as a signal of financial stability. Capital structure has a positive and significant effect on firm value, indicating that optimal debt usage can enhance competitiveness and growth in the technology sector. Investment opportunities also have a positive and significant impact on firm value, as companies with high investment prospects are more attractive to investors and experience increased stock prices. Dividend policy, capital structure, and investment opportunities simultaneously have a significant impact on firm value, with firm size and profit growth as control variables that also strengthen this relationship.

Pulmonary tuberculosis remains a pressing public health problem, particularly in the work area of the Duduk Health Center (UPT Puskesmas). Effective management of this disease requires a thorough understanding of the characteristics of the causes of pulmonary TB in patients. This study aims to classify pulmonary TB cases based on the main causes such as diabetes mellitus, irritant factors, pleural effusion, and family environmental conditions. The research method used is a clustering technique with the K-Means algorithm. The data used are data on pulmonary TB patients in 2020–2025 with variables of age, gender, and causative factors collected from medical records. The analysis process was carried out using MATLAB R2014b software. The clustering model was carried out in 3, 4, and 5 clusters to compare the level of segmentation efficiency. Based on the calculation results, the model with 5 clusters showed the lowest cluster variance value of 0.4889 compared to the 3-cluster model (0.7333) and 4-cluster models (0.6151), which indicates that the division into 5 clusters produces the most compact and representative data group. Each cluster shows a different combination of characteristics of pulmonary TB patients, for example: (1) elderly male patients with comorbid diabetes; (2) adolescent females with the negative influence of environmental factors; (3) adult males exposed to irritants; (4) patients with pleural effusion; and (5) groups with multiple factors. The results of this study can provide strategic input for the Finished Community Health Center UPT in formulating more targeted and targeted intervention policies in order to prevent, control, and handle pulmonary tuberculosis cases in a sustainable and effective manner.  

This study aims to comprehensively examine the effect of service quality and customer value on customer satisfaction, while also exploring the role of trust as a moderating variable. The focus of the research is on participants of the Digital Marketing Independent Internship at PT Satukelas Adhyapana Nusantara, Jakarta. An explanatory quantitative approach was employed, involving 87 respondents selected through purposive sampling. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The results indicate that both service quality and customer value have a significant positive effect on customer satisfaction. Trust was also found to have a direct effect on satisfaction. However, the moderating role of trust was significant only in the relationship between service quality and customer satisfaction. In contrast, its moderating effect on the relationship between customer value and satisfaction was found to be statistically insignificant. These findings provide empirical support for the SERVQUAL theory, the concept of customer value, and the performance-expectations model, while also reinforcing literature that highlights the importance of trust in sustaining customer relationships. From a practical standpoint, this research emphasizes the need for strategies that integrate service quality enhancement with the delivery of perceived value, accompanied by efforts to build and maintain trust as a reinforcing factor for satisfaction. This combination of strategies is expected to enhance positive customer experiences, foster loyalty, and sustain long-term relationships. Furthermore, this study offers valuable contributions for developing marketing strategies and managing customer relationships in the digital education sector, which faces increasingly intense competition and challenges in the era of technological transformation and globalization.

This study aims to analyze the influence of quantitative analysis skills and statistical mastery on managerial decision-making among Management students in Bekasi. The background of this study is based on the importance of data literacy and analytical skills in supporting effective decision-making processes, especially amidst the increasing demand for data-driven businesses. This study used a quantitative approach with a census technique on 67 respondents. Data were collected through questionnaires and analyzed using multiple linear regression through classical assumption tests, partial tests (t-tests), and simultaneous (F-tests). The results showed that both quantitative analysis skills and statistical mastery have a positive and significant effect individually on managerial decision-making skills. Quantitative analysis skills, which include the ability to process data in numerical form and interpret it critically, have been shown to strengthen decision-making skills in various situations. Likewise, statistical mastery provides a foundation for analyzing data systematically and producing evidence-based decisions. Simultaneously, these two variables explain 60.8% of the variation in decision-making. These findings emphasize the importance of mastering quantitative and statistical skills for students in facing the complexity of decision-making in a professional environment. This study recommends strengthening the curriculum and providing practical data-based training to improve students' readiness for more informed and analytically sound managerial decision-making. Furthermore, it is recommended that students be given more opportunities to engage in case studies involving real-world data, as well as the use of statistical software that can accelerate the analysis and decision-making process. Improving data and statistical literacy will give students a competitive advantage in an increasingly data-driven business world.

This study aims to examine in depth the influence of price, promotion, and switching barriers on customer loyalty of Telkomsel prepaid cards, with customer satisfaction as an intervening variable in Generation Z in West Palu District. This study is motivated by the intense competition in the telecommunications industry and the importance of maintaining customer loyalty amidst the increasing number of service options. Data were collected from 100 respondents who are active Telkomsel prepaid card users through questionnaires. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach using SmartPLS software version 4.0. The results show that the price variable has a significant direct effect on customer loyalty, but does not show a significant effect on customer satisfaction. Conversely, promotion has a significant effect on satisfaction, but does not directly affect customer loyalty significantly. Switching barriers are shown to have a significant effect on both satisfaction and loyalty, indicating that the higher the switching barriers, the more likely customers will remain loyal. In addition, customer satisfaction also significantly affects loyalty. Another important finding is that of the several indirect influences tested, only the path from promotion through satisfaction to loyalty was statistically significant. Therefore, this study suggests the importance of targeted promotional strategies and strengthening switching barriers as effective measures in retaining young customers who are prone to switching services. Furthermore, this study emphasizes that customer loyalty is not solely determined by competitive pricing factors, but is more complex and influenced by customers' emotional and psychological experiences, such as satisfaction with the service and perceptions of the ease or difficulty of switching to another service provider.

Product quality, price, and service are important aspects that greatly influence consumer purchasing decisions, especially in the highly competitive snack retail sector. This study aims to analyze in depth the influence of product quality, price, and service quality on consumer purchasing decisions at the Griyo Snack Shop Sri Sumingan. This study uses a quantitative approach with a survey method. The data collection technique was carried out by distributing questionnaires with a Likert scale to 175 respondents selected using the accidental sampling method, namely sampling based on anyone who accidentally met the researcher and qualified as a consumer. The data obtained were then analyzed using multiple linear regression analysis with the help of SPSS version 23 software. The results of the t-test showed that the variables of product quality, price, and service quality each had a significant influence on consumer purchasing decisions, evidenced by a significance value of 0.000 (less than 0.05). Meanwhile, the F test showed that simultaneously the three variables also had a significant influence on purchasing decisions, with an F-value of 308.162 and a p-value of 0.000. The coefficient of determination (R²) of 0.844 indicates that 84.4% of the variability in consumer purchasing decisions can be explained by product quality, price, and service quality, while the remaining 15.6% is influenced by other factors outside the research variables. This finding implies that business actors in the snack retail sector must pay attention to and improve their product quality, set competitive prices, and provide optimal service to maintain and increase consumer loyalty.  

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

The Nurul Ikhlas Mosque, also known as Surau Parak Mujua, located in Pakan Akek, Jorong Kajai, Nagari Koto Baru, Solok Regency, is an important center of religious and social activities for the local community. In June 2023, the mosque suffered a major fire that destroyed the entire structure, creating an urgent need to redesign it to be more functional, ergonomic, efficient, and adaptable to local conditions. This community service project aimed to produce an architectural design that not only met structural and functional needs but also accommodated the social aspirations and cultural values of the local community. The methods used in this project included field observations to understand the community's conditions and needs, participatory discussions with local community leaders to explore aspirations and hopes, technical drawings using AutoCAD software, and structural analysis using ETABS to ensure the building's earthquake resistance. Ergonomics were a key consideration in this design, encompassing circulation flow, room dimensions, natural ventilation, and the selection of materials that were friendly and safe for the elderly, children, and people with disabilities. The output of this activity is a variety of design documents, including floor plans, elevations, building sections, floor plans, columns and beams, and 3D visualizations that can be used as a guide for phased construction. This program demonstrates the importance of collaboration between universities and the community in responding to post-disaster infrastructure needs. This knowledge-based, participatory approach is expected to produce a final design that is appropriate to real needs and the local context, and supports better and more sustainable post-disaster recovery.