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The advancement of digitalization and government programs through the Electronic-Based Government System (SPBE) have impacted digital performance systems at various levels of government. The Puloniti village government is also one of the village governments that needs to transform conventional performance into digital performance in response to global challenges. Through this study, the research team aims to assess the capacity of the Puloniti village government to carry out digital work transformation and identify the main obstacles that hinder it. This research was conducted using a qualitative descriptive approach through observation, interviews, and documentation. This study identified two main obstacles for the Puloniti village government in carrying out digital performance transformation: limited human resource literacy and inadequate software facilities and infrastructure.

This study aims to analyze the information technology (IT) infrastructure of PT RedEx using SWOT and McFarlan Strategic Grid methods to evaluate internal and external factors affecting IT performance and its strategic positioning. The SWOT analysis identifies strengths, weaknesses, opportunities, and threats, while the McFarlan Grid maps IT systems into four quadrants: Strategic, High Potential, Key Operational, and Support. Data were collected through observation, interviews, and documentation. The results show that PT RedEx’s IT infrastructure supports operational activities but lacks real-time integration across branches. Based on the McFarlan analysis, most systems are in the Key Operational and Support quadrants, indicating a focus on daily operations rather than strategic innovation. Recommendations include system integration through cloud computing, digital transformation, and IT human resource development. The study provides insights into strategic IT planning for logistics companies in the digital era.

The development of information technology (IT) has become a crucial element in improving operational efficiency and business competitiveness in the digital era. This study aims to design an information technology infrastructure strategy for a local skincare company that currently still faces obstacles due to fragmented communication processes and manual data recording. The research method uses the Ward and Peppard framework, supported by SWOT and Value Chain analysis to identify the internal and external business environment and formulate an IS/IT strategy that aligns with the business strategy. The research approach is descriptive qualitative through interviews, observations, and literature studies. The analysis results indicate that the main problem lies in the lack of infrastructure capable of integrating production, distribution, and inventory management processes. Based on these findings, this study recommends designing an infrastructure strategy that supports the implementation of the integrated system "Sivendor". This system functions as a hub that connects workflows between production vendors, warehouses, and sales departments. In conclusion, this study produces a blueprint for an adaptive IT infrastructure strategy as a technical foundation to minimize data errors, improve operational efficiency, and support real-time decision-making.

Penelitian ini bertujuan untuk mengkaji dampak penutupan perlintasan kereta api Alastuo terhadap peningkatan volume kendaraan dan intensitas kebisingan di kawasan Fly Over Bangetayu, Kota Semarang. Fenomena ini mencerminkan tantangan tata kelola lalu lintas urban akibat perubahan infrastruktur transportasi. Dengan menggunakan pendekatan kualitatif deskriptif, studi ini dilakukan melalui metode studi kasus di lokasi terdampak. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dokumentasi visual, serta pengukuran intensitas kebisingan menggunakan sound level meter pada sembilan titik waktu berbeda selama tiga hari pengamatan. Partisipan meliputi warga sekitar, pengguna jalan, dan petugas lalu lintas. Hasil analisis tematik menunjukkan adanya korelasi positif antara peningkatan volume kendaraan dan intensitas kebisingan, dengan nilai puncak kebisingan mencapai 93,6 dB pada sore hari. Temuan ini menegaskan bahwa perubahan rute akibat intervensi kebijakan infrastruktur dapat menyebabkan beban akustik yang signifikan di jalur alternatif. Penelitian ini memberikan kontribusi pada pemahaman tentang relasi spasial antara kebijakan lalu lintas dan degradasi lingkungan akustik. Implikasi teoretis mengarah pada integrasi studi kebisingan dalam perencanaan transportasi berkelanjutan, sementara implikasi praktis mencakup kebutuhan akan pengaturan lalu lintas yang adaptif serta mitigasi kebisingan melalui vegetasi, jalur alternatif, dan edukasi berkendara. Penelitian lanjutan disarankan melibatkan pendekatan interdisipliner untuk mengevaluasi dampak kebisingan terhadap kesehatan masyarakat secara langsung.

Program pengabdian masyarakat bertajuk “Menenun Inovasi: Transformasi Kelembagaan dan Bisnis Digital Berkelanjutan bagi UMKM Batik Khas Jember di Desa Sumberpakem” bertujuan memperkuat daya saing UMKM batik melalui transformasi digital dan penguatan kelembagaan kolektif. Kegiatan dilaksanakan secara partisipatif melalui tiga tahapan terintegrasi: pelatihan Digital Marketing dan E-Commerce, penerapan Business Model Canvas (BMC) terpadu, serta inisiasi pembentukan Koperasi Batik Sumberpakem. Hasil program menunjukkan peningkatan signifikan dalam literasi digital, kemampuan promosi daring, dan pengelolaan bisnis peserta. Seluruh UMKM mitra kini memiliki akun aktif di berbagai platform digital (Instagram, TikTok, dan Shopee) serta mampu menghasilkan konten promosi yang kreatif dan profesional. Selain itu, terbentuknya tim inisiator koperasi menjadi langkah konkret menuju kemandirian ekonomi kolektif yang berkelanjutan. Program ini tidak hanya mendorong adaptasi teknologi, tetapi juga membangun ekosistem kolaboratif antara akademisi, pemerintah desa, dan pelaku UMKM. Dampak keberlanjutan diarahkan pada pendampingan koperasi, penguatan jejaring pasar, serta peningkatan infrastruktur digital desa.

This study examines the management of Village Funds in supporting infrastructure development in Sumurgenuk Village, Lamongan Regency. The main focus of the study is the effectiveness of Village Fund management through planning, implementation, evaluation, supervision, and accountability based on the principles of good governance. The method used is a case study with a descriptive qualitative approach. The results show that the management of Village Funds in Sumurgenuk Village has been running well and in accordance with applicable regulations. The planning process was carried out in a participatory manner, although not evenly distributed across all hamlets. The implementation of physical activities, such as road construction, irrigation, and cash-for-work programs, has had a positive impact on accessibility, agricultural productivity, and community welfare. Evaluation, supervision, and accountability are carried out in layers, although there are obstacles in the equal distribution of public information and the capacity of village officials. Overall, the management of Village Funds reflects the principles of transparency, accountability, participation, and effectiveness, but increasing the capacity of officials and community participation is still needed for sustainable development.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

Tanah ekspansif merupakan jenis tanah bermasalah yang memiliki potensi mengembang dan menyusut secara signifikan akibat perubahan kadar air, sehingga dapat menimbulkan kerusakan pada struktur perkerasan jalan, pondasi bangunan, maupun infrastruktur lainnya. Upaya stabilisasi kimia merupakan metode yang umum digunakan untuk meningkatkan sifat teknis tanah tersebut. Penelitian ini bertujuan untuk mengevaluasi efektivitas campuran semen dan magnesium carbonate (MgCO₃) dalam meningkatkan karakteristik fisik dan mekanis tanah ekspansif. Metodologi penelitian mencakup pengambilan sampel tanah ekspansif dari lapangan, pengujian sifat fisik serta pengujian mekanis meliputi uji pemadatan dan uji CBR. Variasi campuran semen sebesar 5% dan MgCO₃ sebesar 5-15% dari berat kering tanah. Hasil penelitian menunjukkan penambahan semen dan MgCO₃ mampu menurunkan plastisita, meningkatkan kepadatan dan nilai CBR secara signifikan dibandingkan kondisi tanah asli. Variasi paling efektif diperoleh pada 5% semen dan 15% MgCO₃ dengan nilai CBR unsoaked sebesar 16,35% dan CBR soaked sebesar 7,13%. Hasil ini menunjukkan MgCO₃ berperan sebagai aktivator mineral yang mempercepat reaksi pozzolanik dan meningkatkan pembentukan matriks pengikat pada butiran tanah. Campuran semen dan MgCO₃ dapat menjadi alternatif bahan stabilisasi yang efektif untuk perbaikan tanah ekspansif.

Village infrastructure development plays an important role in improving community welfare. However, public opinion regarding the condition of infrastructure is often not analyzed comprehensively and based on data. This study aims to analyze public opinions toward infrastructure in Malitidari Village using the Unsupervised Learning method with the Orange application. The data were collected from public comments on social media and digital surveys, which were then processed in text format. The analysis process includes data preprocessing, tokenization, vectorization, and the application of a clustering algorithm to group opinions into several categories without prior labeling. The Orange application was used due to its ability to visualize data analysis workflows interactively and efficiently. The results of this study show that public opinions can be grouped into several main clusters: positive opinions related to the development of roads and public facilities, and negative opinions concerning delays and unequal quality of infrastructure. Based on these findings, the Unsupervised Learning method is proven effective in illustrating public perceptions of village infrastructure conditions. The results are expected to serve as a reference for the village government in planning and improving the quality of infrastructure development in Malitidari Village  

Indonesia faces significant challenges in achieving sustainable development, particularly due to the negative environmental impacts of rapid economic growth, such as deforestation, air and water pollution, and the increase in greenhouse gas emissions. Green Bonds have great potential as a financial instrument to promote sustainable development in Indonesia. Indonesia is actively working to develop the market through key policies such as the Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017, which regulates the issuance and offering of sustainable bonds, thus enhancing the suitability of green bonds to finance environmentally friendly projects. The research method used in this study is a normative legal approach with a focus on laws and regulations (UU) and a library research method. Through this approach, the study analyzes relevant regulations and existing literature to explore the potential and challenges Indonesia faces in implementing green bonds, particularly in the infrastructure investment sector. The implementation of green bond investments in Indonesia, especially in the infrastructure sector, is a strategic step in line with efforts to achieve sustainable development. To achieve this, Indonesia must also consider integrating green bonds into broader development policies. This includes developing strategies that combine economic, social, and environmental aspects in the planning and implementation of infrastructure projects.

Illegal mining activities in Sebulu District have become a serious issue as they not only violate the law but also cause significant damage to public infrastructure such as village roads, bridges, and drainage systems, which are deteriorating due to heavy trucks transporting mining materials. Although Article 158 of Law Number 3 of 2020 concerning Mineral and Coal Mining stipulates strict sanctions, law enforcement remains weak. The main contributing factors are local community involvement, inadequate supervision by authorities, and social legitimacy that perceives mining as a normal activity. This study aims to analyze criminal liability for illegal mining offenders and to identify its social and environmental impacts in Sebulu District. The research applies a socio-legal approach that combines normative and empirical methods. The normative approach examines applicable legal provisions, while the empirical approach includes field observations, interviews with local officials and residents, and documentation of relevant regulations and events. The findings indicate that the most severe impacts are the deterioration of village roads and bridges and environmental degradation, such as changes in water color in nearby drainage channels. These conditions cause public concern and disrupt daily life. Weak law enforcement allows illegal mining to persist. Therefore, synergy among law enforcers, local government, and communities is needed to strengthen regulation enforcement and develop sustainable economic alternatives.

Kemiskinan ekstrem masih menjadi permasalahan serius di wilayah pesisir, khususnya pada masyarakat nelayan di Desa Darat Pantai, Kecamatan Talibura, Kabupaten Sikka. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kemiskinan ekstrem serta mengkaji upaya penanganannya melalui program Kuliah Kerja Nyata (KKN) Universitas Nusa Nipa. Metode yang digunakan meliputi observasi langsung dan wawancara dengan perangkat desa, tenaga kesehatan, serta masyarakat setempat. Hasil penelitian menunjukkan bahwa kemiskinan ekstrem di Desa Darat Pantai bersifat struktural dan multidimensi, dipengaruhi oleh rendahnya pendapatan nelayan, keterbatasan aset produksi, ketergantungan pada pemilik modal, serta minimnya akses terhadap pendidikan, kesehatan, sanitasi, dan infrastruktur dasar. Program KKN berfokus pada pendataan valid masyarakat miskin ekstrem (P3KE), perbaikan ketepatan sasaran bantuan sosial, serta pelaksanaan Focus Group Discussion (FGD) untuk merumuskan solusi bersama. Penelitian ini merekomendasikan pemutakhiran data kemiskinan secara berkala, penguatan program pemberdayaan ekonomi masyarakat, serta peningkatan infrastruktur dasar sebagai langkah berkelanjutan dalam menanggulangi kemiskinan ekstrem di wilayah pesisir.

Penelitian ini bertujuan untuk menganalisis strategi promosi yang diterapkan oleh Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Jawa Tengah dalam meningkatkan kepeminatan investasi. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus, menggunakan teknik wawancara mendalam, observasi, dokumentasi, serta analisis data model Miles & Huberman. Untuk memperkuat temuan, digunakan kombinasi analisis SWOT dan model AIDA (Attention, Interest, Desire, Action). Hasil penelitian menunjukkan bahwa strategi promosi DPMPTSP berada dalam posisi strategi agresif (kuadran I SWOT) dengan pendekatan pertumbuhan selektif. Meskipun telah memanfaatkan media digital, infrastruktur, dan kemitraan strategis, terdapat sejumlah kelemahan seperti keterbatasan data lahan, rendahnya visualisasi konten promosi, serta kurangnya evaluasi efektivitas media. Penelitian ini merekomendasikan penguatan sistem informasi promosi berbasis data real-time, pengembangan konten multibahasa, serta sinergi lintas lembaga untuk meningkatkan daya saing investasi Jawa Tengah.

Kondisi lembaga pemasyarakatan di Indonesia masih menghadapi tantangan serius, seperti overcrowding dan tingginya angka residivisme. Program pembimbingan klien pemasyarakatan menjadi salah satu upaya strategis untuk menekan residivisme dan mendukung reintegrasi sosial, namun implementasinya dinilai belum optimal. Penelitian ini bertujuan untuk menganalisis efektivitas, hambatan, dan praktik terbaik dalam pembimbingan klien pemasyarakatan melalui pendekatan Systematic Literature Review (SLR). Sebanyak 27 artikel ilmiah (2018–2023) dipilih dari 512 artikel awal melalui proses PRISMA dengan tahap penyaringan berbasis kerangka PICO(C) dan quality assessment. Hasil kajian menunjukkan bahwa pembimbingan berbasis keterampilan vokasional, kewajiban lapor, dan pendekatan restorative justice secara signifikan mendukung kesiapan sosial dan ekonomi klien pasca bebas. Selain itu, pelibatan keluarga dan masyarakat mempercepat reintegrasi dan menekan potensi pengulangan tindak pidana. Namun demikian, masih terdapat hambatan struktural (minimnya SDM dan infrastruktur), sosial (stigma dan diskriminasi), serta individual (motivasi rendah dan gangguan psikososial). Penelitian ini merekomendasikan penguatan kapasitas petugas Pembimbing Kemasyarakatan (PK), penerapan pendekatan Risk-Need-Responsivity (RNR), serta kolaborasi lintas sektor sebagai langkah strategis. Temuan ini diharapkan menjadi rujukan dalam pengembangan kebijakan pembimbingan klien pemasyarakatan yang lebih efektif dan berkelanjutan di Indonesia.

Penelitian ini bertujuan menganalisis faktor-faktor yang menentukan efektivitas pengelolaan persediaan peralatan rumah tangga pada PT. Star Cosmos Cabang Semarang. Masalah utama yang dihadapi perusahaan adalah stockout berulang pada produk unggulan yang menyebabkan hilangnya penjualan dan menyebabkan konsumen ke pesaing. Pendekatan penelitian menggunakan deskriptif kualitatif dengan pengumpulan data melalui studi pustaka, wawancara, dokumentasi, serta triangulasi. Hasil penelitian menunjukkan bahwa efektivitas pengelolaan persediaan dipengaruhi oleh tiga faktor utama, yaitu fluktuasi permintaan, sistem informasi akuntansi, dan risiko kerusakan produk. Fluktuasi permintaan timbul akibat variasi musiman, promosi kompetitor, serta daya beli masyarakat. Sistem informasi akuntansi berbasis SAP/WMS mendukung pelacakan inventaris secara real time , namun masih mengalami kendala jaringan dan kesalahan input data. Risiko kerusakan produk muncul karena serangan rayap pada kemasan karton serta kondisi gudang yang kurang memadai. Kendala yang dibahas menjadi arsitektur, teknis, dan operasional. Kendala struktural meliputi koordinasi dengan pusat pabrik dan keterbatasan SDM. Kendala teknis terkait ketidakstabilan sistem dan kesalahan input data, sedangkan kendala operasional meliputi stockout , kerusakan barang, keterbatasan alat, dan lemahnya koordinasi internal. Upaya perbaikan dilakukan melalui penerapan FIFO, peningkatan sistem informasi, program pengendalian hama, serta penguatan komunikasi lintas divisi. Penelitian ini menunjukkan bahwa efektivitas pengelolaan persediaan masih perlu ditingkatkan melalui proyeksi permintaan yang akurat, penguatan infrastruktur teknologi, serta penerapan manajemen risiko yang komprehensif

Penelitian ini membahas penempatan Guru Pendidikan Agama Katolik di Provinsi Kalimantan Tengah, khususnya terkait distribusi yang belum merata antara wilayah perkotaan dan daerah. Fakta menunjukkan bahwa sejumlah kabupaten mengalami kekurangan guru, sementara di daerah lain justru terjadi kelebihan. Tujuan penelitian adalah untuk mengetahui faktor-faktor yang melatarbelakangi keengganan guru ditempatkan di daerah, serta alternatif solusi pemenuhan kebutuhan tenaga pendidik. Metode yang digunakan adalah penelitian campuran (mixed methods) dengan penyebaran kuesioner kepada 348 responden guru Katolik dan wawancara mendalam dengan beberapa guru. Hasil penelitian menunjukkan bahwa faktor utama keengganan guru ditempatkan di daerah adalah: kesejahteraan guru, keterikatan dengan keluarga dan lingkungan sosial (71,8%), keterbatasan aksesibilitas dan infrastruktur (10,6%), minimnya jaringan komunikasi (9,7%), serta tantangan sosial dan budaya (7,7%). Selain itu, kurangnya pemerataan pembangunan fasilitas pendidikan, rendahnya layanan pendidikan, serta terbatasnya distribusi guru berkualitas turut memperparah situasi pendidikan. Sebagai solusi, pemenuhan kebutuhan guru dapat dilakukan melalui kerja sama dengan Lembaga Keagamaan Katolik (keuskupan, kevikepan, dekenat, paroki, wilayah, dan stasi) sebagaimana diatur dalam ketentuan teknis Kementerian Agama. Kesimpulan dari penelitian ini adalah perlunya kebijakan afirmatif untuk pemerataan distribusi guru Agama Katolik dengan memperhatikan kesejahteraan, aksesibilitas, serta dukungan kelembagaan agar pendidikan agama Katolik dapat terselenggara secara merata di seluruh wilayah Kalimantan Tengah.

Studi ini dimaksudkan untuk mengevaluasi pengaruh tingkat bunga terhadap ekspansi ekonomi serta implikasinya pada pilihan investasi di Indonesia. Tingkat bunga, sebagai alat utama dalam strategi moneter, secara langsung membentuk perilaku investasi melalui perubahan ongkos modal, sedangkan ekspansi ekonomi menunjukkan kemampuan suatu negara untuk menghasilkan barang dan jasa secara berkelanjutan. Dengan menerapkan pendekatan Tinjauan Literatur Sistematis (SLR), penelitian ini memeriksa artikel, buku akademik, dan sumber daring terpercaya yang terbit dalam lima tahun terakhir, dengan fokus pada interaksi dinamis antara tingkat bunga, ekspansi ekonomi, dan investasi. Temuan studi mengindikasikan bahwa peningkatan tingkat bunga dapat mempertahankan stabilitas mata uang dan mengurangi tekanan inflasi, namun cenderung menghambat investasi akibat naiknya ongkos modal. Sebaliknya, tingkat bunga yang lebih rendah mendorong investasi melalui pendanaan yang lebih terjangkau, yang berpotensi berkontribusi pada peningkatan ekspansi ekonomi. Ekspansi ekonomi yang kuat meningkatkan kepercayaan investor, sehingga merangsang investasi domestik maupun luar negeri yang pada akhirnya memperkuat perluasan ekonomi melalui penyediaan modal untuk sektor industri, infrastruktur, dan bidang produktif lainnya. Penelitian ini menegaskan adanya keterkaitan timbal balik antara tingkat bunga, ekspansi ekonomi, dan investasi, serta menekankan perlunya strategi moneter yang seimbang untuk menjaga stabilitas makroekonomi sambil menciptakan lingkungan investasi yang mendukung.

Rural economic development in underdeveloped areas requires a strategic approach that integrates local potential, agricultural infrastructure, and appropriate technology (AT) to foster inclusive and sustainable growth. This study aims to analyze rural economic development strategies through a literature review and thematic synthesis of relevant studies. The findings reveal that optimizing local potential, such as natural and socio-cultural village resources, can enhance community economic self-reliance. Strengthening agricultural infrastructure, especially the construction of farm roads, significantly improves distribution efficiency and farmer income. The application of appropriate technology in agriculture, small enterprises, education, and healthcare further accelerates economic and social transformation in rural areas. Nevertheless, challenges such as limited basic infrastructure, digital gaps, and low technological literacy require collaborative solutions. Therefore, development strategies based on local potential, functional infrastructure, and technological innovation are essential to building independent, productive, and competitive rural communities.

This study aims to analyze the effect of profitability, firm growth, capital structure, and firm size on firm value in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study are secondary data obtained from company financial statements. The sampling technique employed was purposive sampling. The results show that profitability and firm size have a negative and significant effect on firm value. These findings indicate that increases in profitability and company scale do not automatically enhance market perceptions of firm value, possibly due to a misalignment between internal performance and investor expectations. Meanwhile, firm growth and capital structure do not have a significant effect on firm value. This suggests that the market does not yet regard growth or debt ratios as determining factors in evaluating companies in this sector. Furthermore, the results of this study highlight the importance of corporate management in managing internal factors that can influence market perceptions. Although profitability and company size negatively impact company value, this opens up opportunities for companies to focus more on communication strategies and information transparency with investors to mitigate investor expectations. Companies also need to revise their growth and capital structure policies to better align with market needs and the dynamics of the developing infrastructure sector. Furthermore, this study provides an important contribution to policymakers and financial practitioners in understanding the unique characteristics of the infrastructure sector in Indonesia. The insignificant influence of growth and capital structure suggests that external factors such as market conditions and regulations may be more dominant in determining company value in this sector. Therefore, further research could broaden its scope by incorporating macroeconomic variables or environmental and social aspects, which are currently of concern to investors in making investment decisions.

The concept of company value is critical for investors as it reflects the potential growth, profitability, and long-term sustainability of a business. Company value is a critical factor that guides investment decisions, as it embodies both tangible and intangible factors that contribute to the firm’s success. The factors that influence company value include Good Corporate Governance (GCG), which refers to the practices that ensure a company’s management is held accountable, transparent, and efficient. It also includes profitability metrics, such as Return on Assets (ROA) and Return on Equity (ROE), which indicate how well a company is performing in generating profits from its assets and equity. This study aimed to analyze how GCG and profitability influence company value, specifically in the infrastructure sector of Indonesia, listed on the Indonesia Stock Exchange (IDX). By using multiple linear regression analysis with data collected from 8 companies between 2020 and 2024, the research uncovered some insightful findings. It was found that the presence of Independent Commissioners, as part of GCG, had a positive and significant effect on company value. This highlights the importance of having independent oversight to ensure that the company operates in the best interests of its shareholders. In contrast, Institutional Ownership had no significant impact on company value, which might suggest that larger institutional investors do not always influence the company’s strategic direction in a way that directly affects value. Additionally, profitability, as measured by ROA and ROE, had significant effects on company value. ROA negatively influenced company value, which may indicate that companies with higher assets do not always perform better in terms of profitability, possibly due to inefficiencies. However, ROE had a positive influence on company value, suggesting that companies that efficiently use equity to generate profits are viewed more favorably by investors.