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This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.

This study analyzes the construction and contestation of the “green development” narrative within Indonesia’s nickel downstreaming policy, particularly in the Sulawesi region. Using a Critical Discourse Analysis (CDA) approach, the study examines how the state and corporations form a discursive coalition that dominates the policy space, as well as how counter-narratives from civil society critique the social and ecological impacts of mining expansion. The findings show that the dominant narrative emphasizes energy transition and economic growth, while overlooking agrarian conflicts, pollution, and the marginalization of local communities. A crosstab analysis of five types of policy documents indicates that public involvement remains very limited, with the majority of policy formulation processes taking place without substantive participation. This condition reveals an imbalance in the deliberative structure and the exclusion of meaning within the policy process. The study concludes that the green development narrative in nickel policy has functioned as a political-economic instrument of legitimation that sacrifices ecological justice. Institutional reform is therefore required to ensure spaces for public participation and recognition of local community narratives as part of a just and sustainable energy transition.

This study explores the intersection of feminism and gender equality in Bali, analyzing how patriarchal norms, media portrayals, and religious customs marginalize Balinese women. Using Simone de Beauvoir’s concept of the “Other,” it examines why feminism faces resistance despite growing gender equality awareness. Through surveys and interviews with Balinese women aged 11–20, the findings reveal that many support gender equality but hesitate to identify as feminists due to cultural misconceptions and Western associations. The research highlights the need for educational initiatives and community discussions to integrate feminism into Balinese traditions, showing that culturally adapted advocacy is more effective than universalist approaches. It underscores the importance of feminist education, local leadership engagement, and promoting women’s roles within traditional structures, demonstrating that feminism and Balinese traditions can coexist without disrupting social harmony. Future research should explore generational shifts, digital media’s role in shaping perceptions, and comparative studies in other traditional societies to further bridge feminism and cultural values.

This study aims to analyze the evolution of Islamic civilization within the cultural landscape of Southeast Asia through a comparative study between Indonesia and Patani, Thailand. The research employs a qualitative approach with a comparative case study design based on literature review, examining the historical, social, cultural, and political developments of both regions. The findings reveal that the development of Islamic civilization in Indonesia occurred through an inclusive and adaptive process of cultural acculturation. Islamic values were integrated with local traditions, creating a moderate and harmonious religious pattern within society. In contrast, the development of Islam in Patani took place under conditions of political marginalization and state pressure, which fostered cultural resistance and strengthened the religious identity of the Malay Muslim community. These differences indicate that socio-political structures play a significant role in shaping the dynamics of Islamic civilization. The study confirms that Islam as a civilization is flexible and adaptable to different cultural environments; however, the form of adaptation is strongly influenced by power relations, social conditions, and local political contexts. This research is expected to enrich the study of Islamic civilization in Southeast Asia through a comparative approach that integrates cultural and political dimensions more comprehensively.

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

This study examines the lived faith of Catholic migrants from East Nusa Tenggara (NTT) who have migrated to the Muslim-majority landscape of South Kalimantan, Indonesia. These migrants face a profound crisis of identity as they transition from a dominant religious environment to a marginalized minority status, necessitating a research objective that explores how their faith is reinterpreted amidst such socio-religious pressures. Employing a qualitative phenomenological-hermeneutical method, the research utilizes Paul Ricoeur’s threefold mimesis - prefiguration, configuration, and refiguration - as its primary interpretive framework. The findings reveal a significant narrative shift from an inherited “communal Catholic habitus” to a “refigured faith” characterized by personal agency and reflective commitment. This transformation is sustained through adaptive relational ethics, such as the sanctification of work and collaborative hospitality, which allow migrants to navigate their vulnerability. The study synthesizes these experiences to conclude that internal migration constitutes a vital locus theologicus, wherein the rupture of traditional religious structures does not erode faith but rather matures it into a more resilient, intentional, and relational existential orientation. Consequently, migration emerges as a transformative theological process that redefines the intersection of faith, culture, and minority existence in pluralistic societies.

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Background: Recurrent Aphthous Stomatitis (RAS) is one of the most frequently encountered oral mucosal conditions. Although RAS has been extensively considered clinically and through research, ulcer occurrence remains unavoidable, and most treatment approaches are primarily symptomatic. Objective: To identify anxiety as a predisposing factor in patients with minor RAS. Case Report: A 24-year-old female patient presented to Soelastri Dental and Oral Hospital with a complaint of an ulcer on the right upper lip. The patient reported pain and a burning sensation for the past four days. The pain worsened when consuming hot food or beverages. The patient had experienced similar episodes previously but had never sought treatment for this condition. Intraoral examination revealed a single shallow ulcer with an oval shape, regular margins, a yellowish-white base surrounded by an erythematous halo, measuring 3 × 2 mm on the right upper lip, and was symptomatic. Case Management: The treatment provided focused primarily on Communication, Information, and Education (CIE). The patient was informed about the predisposing factor experienced, which may contribute to the occurrence of RAS, namely anxiety. The patient also received education regarding maintaining oral hygiene, consuming fruits and vegetables, increasing water intake, eating more regularly, attending a follow-up visit seven days after treatment, and managing anxiety. Conclusion: In this case, RAS management was focused on eliminating predisposing factors, particularly anxiety, which was strongly suspected to be the triggering factor for minor RAS in this patient.

The role of the Director of Photography (DoP) is fundamental in translating narrative concepts into visual language within audio-visual productions. This study examines the implementation of cinematographic techniques applied by the DoP in producing the human interest video feature "Porter: Ketidakpastian yang Dikerjakan" (Porter: Uncertainty at Work). The feature documents the daily lives of porters at Bandung Station, shedding light on the occupational uncertainty they face as informal sector workers. The research employs a qualitative descriptive method with a production-based approach, analyzing four key cinematographic elements: type of shot (long shot, medium shot, close up), camera angle (eye level, high angle, low angle), camera movement (panning, tilting, tracking shot, static shot), and framing (rule of thirds, balanced composition). Findings indicate that each technique was applied with deliberate intention to reinforce the narrative, emotional depth, and thematic meaning of the work. Long shots established the station environment as a dynamic, unpredictable workspace; medium shots captured the psychological nuance of waiting and uncertainty; close ups revealed intimate emotional detail; and varied camera angles constructed the power dynamics between porters and their environment. Camera movements supported visual continuity and audience engagement, while framing principles ensured compositional coherence throughout. The study contributes practical insights into the role of cinematography in non-fiction storytelling, particularly in conveying the lived realities of marginalized workers.

This study explores the integration of Indonesian and the Maumere local language in academic learning, particularly in the Indonesian Language course at Universitas Muhammadiyah Maumere. The research is grounded in concerns over the weakening of local linguistic identity within higher education and the dominance of monolingual academic practices that often marginalize students’ cultural backgrounds. The objective of this study is to analyze how the integration of local language and cultural texts can strengthen students’ literacy skills, linguistic competence, and local identity awareness. Employing a qualitative approach, data were collected through classroom observations, in-depth interviews with students and lecturers, and document analysis of learning materials and student assignments. The findings reveal that the use of Maumere language elements such as traditional narratives, expressions, and cultural concepts facilitates deeper comprehension, encourages critical literacy, and enhances students’ engagement in academic discourse. The integration strategy also supports students’ ability to bridge everyday language practices with formal academic Indonesian. This study implies that culturally responsive and bilingual oriented learning can serve as an effective pedagogical strategy in higher education, particularly in multilingual contexts, while simultaneously contributing to the preservation of local languages and the development of inclusive academic literacy.

This research focuses on the use of social media among Gen Z students at the Faculty of Economics, Universitas Nasional Pasim, specifically in their first semester, with the primary obejctive of identifying the impact of social media usage on entrepreneurial interest Gen Z. Utilizing a quantitative method with a population of 94 individuals and a sample derived using a 5% margin, data were collected through questionnaires. The analytical results through validityand reliability tests confirmed that all data were both valid and reliable, while the simple regression analysis indicated that the regression model is feasible and relevant. This is evidenced by an R-Square value os 0.575, showing that 57,5% of the variation in entrepreneurial interest is influenced by social media usage, while the remaining 42.5% is affected by external factors. Furthermore, the F-count of 19.580 exceeds the F-table of 3.10, proving that social media usage significantly impacts entrepreneurial interest for instance, platforms like TikTok serve not only as entertainment but also as vital tools for information, business learning, and promotion. Such platforms encourage students to develop the courage to build businesses and foster independence, creativity, risk taking and readiness to create jobs and face future economic challenges. Ultimately, utilizing social media in a positive and productive manner serves as an effective strategy for cultivating the entrepreneurial spirit an dinterest among Gen Z.  

Unequal access to population administration services remains a persistent governance challenge in archipelagic and geographically constrained areas, where spatial dispersion, limited connectivity, and high mobility costs systematically hinder citizens’ ability to obtain legal identity documents. In island regions, weak sea transportation networks, weather-dependent travel, and long distances to administrative centers reduce the feasibility of conventional, office-based service delivery, producing administrative exclusion that undermines equal citizenship. These barriers also intersect with socio-administrative realities, including the prevalence of unregistered marriages (nikah sirri), which constrains civil registration processes and delays the formal recognition of marital status and household composition within population administration systems. Against this backdrop, this review article aims to synthesize reputable scholarly literature on pelayanan jemput bola (mobile/outreach public services) as a policy strategy to advance service inclusivity and administrative justice in population administration, particularly for geographically marginalized communities. Methodologically, the article employs a thematic–conceptual literature review, systematically identifying and analyzing peer-reviewed journal articles and conference proceedings published primarily within the last five to ten years across recognized academic databases. The synthesis identifies key rationales and conceptualizations of outreach services, maps major implementation models (mobile units, community-based outreach, integrated one-stop outreach, and hybrid outreach–digital arrangements), and consolidates recurrent success factors, including local state capacity, inter-actor coordination, frontline discretion, and policy support. It also highlights persistent challenges such as logistical uncertainty, resource constraints, uneven digital readiness, and governance fragmentation across island territories. The article concludes that mobile/outreach population administration services can substantially improve equitable access to legal identity and strengthen civil rights realization in archipelagic contexts, but only when embedded in capacity-building and geography-sensitive governance arrangements. By integrating fragmented strands of scholarship, the review offers a conceptually grounded framework and policy-relevant implications for designing sustainable and just population administration reforms in island regions.

This study to analyze the effect of Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Net Interest Margin (NIM) on Return on Assets (ROA) with Operating Expenses to Operating Income (BOPO) as an intervening variable at PT Bank Rakyat Indonesia (Perser) Tbk. This research employs a quantitative approach using secondary data obtained from the annual financial statements of Bank BRI for the period 2015-2024. The data analysis method used in this study is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), which allows the examination of both direct and indirect relationship among variables in the research model. The independent variables consist of NPL, CAR, and NIM, the intervening variable is BOPO and the dependent variable is ROA. The results indicate that NPL has a positive effect on BOPO, suggesting that higher credit risk leads to increased operational costs. CAR and NIM have a negative effect on BOPO, indicating that adequate capital and effective interest income management improve operational efficiency contributes to increased bank profitability. The findings also confirm that BOPO mediates the relationship between NPL, CAR, and NIM on ROA. This study is expected to contribute to the academic literature on banking financial management and provide practical insights for bank management in enhancing operational efficiency and sustainable profitability.

This study aims to analyze the effectiveness of market governance and the implementation of affirmative policies for Indigenous Papuan traders (OAP) at the Sorong City Central Market in 2026. Using a mixed methods approach with a sequential explanatory design, quantitative data were collected through a survey of 90 OAP trader respondents, followed by in-depth interviews with key informants from government elements and community leaders. The study results show a high level of trader dissatisfaction (58.7%), particularly regarding trade zoning and price protection. Qualitative findings reveal that affirmative policies remain administrative in nature and fail to address spatial marginalization, placing OAP traders in low-accessibility areas. This study recommends restructuring market zoning to be more equitable, standardizing local commodity prices, and digitizing trader data to ensure that Special Autonomy policies are on target. By addressing these core issues, it is hoped that the market environment in Sorong City will be more inclusive and supportive of OAP traders, fostering economic empowerment in line with the goals of Special Autonomy.

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

The issue addressed in this research is the fluctuating working capital at PT: HM Sampoerna, a cigarette company listed on the Indonesia Stock Exchange between 2019 and 2023. The study aimed to examine the influence of working capital on profitability. The population of this research comprised cigarette companies, specifically PT.HM Sampoerna that listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in a single company being analyzed. Data were collected through documentation and analyzed using descriptive and inferential statistics, specifically simple linear regression. Hypothesis testing was conducted using a t-test. The descriptive analysis revealed that: (1) The average (mean) working capital amounted to IDR. 21,251,620,600. (2) The net profit margin had an average value of IDR 18.8, indicating that the company generated IDR for every IDR. 1 in sales. IDR 18.8 in gross profit. The t-test results showed that working capital (X) positively and significantly influenced the net profit margin (Y). The determination analysis (R³) indicated that working capital explained 96.9% of the variation in the profitability of PT. HM Sampoerna, as listed on the Indonesia Stock Exchange

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.