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This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.

Public communication in efforts to prevent drug abuse faces increasingly complex challenges in the digital era, particularly in reaching young people who are strongly influenced by social media and the dynamics of their social environment. This study aims to analyze the communication strategies implemented by the National Narcotics Agency (BNN) of Surakarta City in carrying out the Drug Abuse Prevention, Eradication, and Illicit Trafficking Program (P4GN) oriented toward the younger generation. The study employs a descriptive qualitative approach, with data collected through in-depth interviews with public relations staff of BNN Surakarta City, as well as a review of program documents and communication materials. The data were analyzed using content analysis and validated through source and method triangulation. The findings indicate that BNN’s communication strategies include audience segmentation based on age and educational level, the utilization of digital media such as Instagram and TikTok, and collaboration with local public figures, micro-influencers, and youth communities. Peer-based and participatory communication approaches are considered more effective than one-way, purely informative communication patterns. Nevertheless, limitations in human resources and budget, along with the rapid flow of digital information, remain the main challenges in program implementation. This study emphasizes the importance of persuasive, adaptive, and contextual communication strategies to enhance the effectiveness of P4GN campaigns among the younger generation.

This paper examines Martin Heidegger’s philosophical thought, focusing on fundamental ontology as an effort to revive the question of the meaning of Being (Sein), which has been neglected in the Western metaphysical tradition. Heidegger criticizes earlier philosophy for concentrating primarily on entities (beings) rather than addressing the essence of Being itself. Through a phenomenological-hermeneutic approach, Heidegger introduces the concept of Dasein as the distinctive mode of human existence characterized by reflective awareness of its own being. Dasein is understood as being-in-the-world, meaning that human existence is inseparable from its social, historical, and existential contexts. This paper discusses the existential structures of Dasein, including thrownness, facticity, care, temporality, and the distinction between authentic and inauthentic modes of existence. By emphasizing lived experience, Heidegger’s philosophy offers a profound and dynamic understanding of human existence beyond abstract metaphysical speculation. The paper concludes that Heidegger’s thought remains highly relevant for contemporary society, particularly in encouraging individuals to reflect on self-identity, freedom, and existential responsibility amid the complexities of modern life.

This study examines the modern Islamic thought developed by Amin Abdullah, particularly through the concept of integrative and interconnective Islam. The main issue discussed is the fragmentation between religious sciences (naqliyah) and modern sciences (‘aqliyah) in the contemporary Islamic knowledge corpus. The purpose of this research is to analyze Amin Abdullah’s efforts in reconstructing the epistemology of Islamic knowledge through the integration of these two domains of knowledge. This research uses a qualitative-descriptive approach with a literature study method, analyzing Amin Abdullah's key works and relevant academic discourses. The results show that the integrative-interconnective paradigm offered by Amin Abdullah provides a holistic framework for understanding Islam in the modern era. This approach encourages a dialogical relationship between religion, science, and social reality, ensuring that Islamic thought remains relevant and dynamic amidst global changes. The study concludes that Amin Abdullah's perspective makes a significant contribution to the renewal of Islamic scholarship by bridging tradition and modernity. Thus, this integrative-interconnective perspective is expected to enrich the development of Islamic thought in a more inclusive and open manner.

Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.

The Community Service Program (KKN) in Sidomukti Baru Village aims to enhance the community’s productive skills and financial awareness through training on dishwashing soap innovation and saving education. The main problems faced by the local community are the lack of skills in creating economically valuable products and low awareness of household financial management. This activity employed a descriptive qualitative method with a participatory approach, where the community was actively involved in all stages of implementation, from planning and execution to evaluation. The results show that the dishwashing soap training effectively improved participants’ skills and creativity in processing simple materials into marketable products with local economic potential. Meanwhile, the saving education activities successfully increased financial literacy and encouraged wise financial behavior within families. Through active community participation, this program not only provided new skills but also fostered economic independence and strengthened the spirit of cooperation as a foundation for sustainable empowerment at the village level.

Social media has become an important element in the public relations strategy of government agencies, including the Human Resources Development Agency (BPSDM) of the Ministry of Public Works (PU). Instagram, as the most popular platform in the world, plays a strategic role in disseminating institutional information. This study focuses on analyzing the PR strategy of BPSDM PU through the management of the Instagram account @pu_bpsdm. The method used is descriptive qualitative through observation, interviews with the Public Communication Team, and literature study. The results of the study show that the PR strategy is implemented through four step according to Cutlip & Center, namely situation analysis, planning, communication implementation, and evaluation. Issue identification is carried out through a top-down and bottom-up approach to ensure that the message is in line with public needs and the agency's agenda. Content production is carried out in a structured manner with a multi-layered verification mechanism, while routine evaluations show a significant increase in engagement from 25.2% (June), 29.28% (July), to 40.84% (August). These findings confirm that the BPSDM PU's digital PR strategy is effective and contributes to strengthening the institution's image in the public communication sphere.

The phenomenon of burnout has evolved into a significant occupational health problem with a prevalence reaching 82% across various global work sectors, especially post-COVID-19 pandemic. This study aims to identify and analyze the causal factors of burnout through a systematic literature review approach using PRISMA 2020 guidelines. Literature search was conducted on four main electronic databases yielding 309 articles which were then selected down to 10 high-quality articles meeting inclusion criteria for the 2021-2025 publication period. Synthesis results indicate that burnout is a multidimensional phenomenon influenced by complex interactions between organizational and individual factors. Dominant organizational factors include work overload, lack of managerial support, unsafe working conditions, and resource inadequacy with burnout prevalence ranging from 17-94%. Individual factors encompass demographic characteristics, coping strategies, resilience, and internal psychological conflicts that serve as moderator variables. Job satisfaction and work meaningfulness function as mediator variables connecting organizational conditions with burnout outcomes. These findings provide theoretical contributions in understanding burnout etiology and can practically serve as a foundation for developing evidence-based preventive interventions to reduce burnout prevalence in work environments.

Fly ash and bottom ash (FABA) are combustion residues from coal-fired power plants. Following the issuance of Government Regulation No. 22 of 2021, FABA is no longer classified as hazardous and toxic waste (B3). However, FABA must still be managed properly due to its potential to cause pollution through leachate generated if leaks occur in the FABA disposal area. This study evaluates the lining and drainage systems in the FABA disposal area at PT. PLN Nusantara Power UP Paiton to ensure that leachate does not contaminate surrounding groundwater. The research employs descriptive qualitative and quantitative methods, collecting secondary data to assess the structure and pollution control systems in the FABA disposal area at PT. PLN Nusantara Power UP Paiton. The data includes the disposal area structure and water quality from monitoring wells. Analysis results indicate that the FABA disposal area lining system operates effectively and in compliance with regulations, successfully containing leachate movement and preventing seepage. This is supported by pH, Fe, Hg, and turbidity levels in groundwater from monitoring wells remaining within safe limits. Additionally, the presence of a runoff pond helps contain surface runoff during heavy rain, keeping overflow water under control. Overall, the disposal area structure and leachate management system at PT. PLN Nusantara Power UP Paiton function well, but routine monitoring must continue to ensure no seepage occurs, preventing leachate from contaminating the surrounding environment as an early preventive measure to maintain environmental quality and regulatory compliance.

This study examines community capacity building for flood mitigation in flood-prone regions of Central Kalimantan through disaster education, technical training, and the construction of an amphibious house prototype. Using a community-based disaster risk reduction (CBDRR) framework, the program integrates participatory training, field surveys, and adaptive structural innovation. Findings indicate a 40% increase in community knowledge based on  Community Empowerment Level Analysis results, active engagement of 35 participants in disaster education, and significant improvement in technical skills among 22 trainees involved in amphibious foundation construction. The prototype achieved 100% completion within four effective working days, demonstrating the feasibility of amphibious technology using locally available materials. Strengthening youth organization structures further enhances community readiness and institutional resilience. Overall, the integration of participatory learning and adaptive technology effectively builds community self-efficacy and disaster preparedness in flood-prone environments.

This research aims to implement a Multi-Attribute Decision Making (MADM) approach using the AHP–TOPSIS method to assist PT. XYZ in selecting the most suitable intern candidate for the Social Media Specialist position. The increasing number of applicants each year makes the selection process more complex, requiring a systematic and data-driven decision support system. AHP was used to determine the priority weights of five main criteria—Interview, Experience, Portfolio, Skill, and Achievement—along with their subcriteria. All pairwise comparison matrices met the consistency requirements, indicating valid weights. The TOPSIS method was then applied to calculate the preference scores of ten candidate alternatives based on the weighted normalized decision matrix, ideal solutions, and distance measures. The results show that candidate A3 achieved the highest preference score (0.9422), followed by A7 and A8, making them the top recommended candidates. This study demonstrates that integrating AHP and TOPSIS effectively supports companies in conducting objective, efficient, and accurate recruitment decision-making processes.

This study aims to develop a web-based inventory information system to facilitate inventory data management and improve operational efficiency at Toko Anugerah Sticker. Currently, inventory management is still performed manually using paper, which complicates monitoring stock, recording incoming and outgoing items, and preparing reports accurately and promptly. To address these issues, the system was developed using the Waterfall method, consisting of five stages: requirement, design, implementation, verification, and maintenance. PHP was employed as the programming language for system development, while MySQL served as the database for storing inventory data. The system was tested using Blackbox testing to unsure that each function worked as expected. The result show that the web-based inventory information system successfully replaced the manual process, making inventory management more effective and efficient. It also enables real-time stock monitoring and generates reports faster and more accurately. The implementation of this system is expected to improve the quality of inventory data management at Toko Anugerah Sticker in the future.

The purpose of this study was to examine how problem-based mathematics learning affected the learning interest of 5- to 6-year-old students at the Ki Hajar Dewantara State Kindergarten in South Jakarta. To compare problem-based mathematics learning and conventional learning, this study used a quantitative method and a quasi-experimental design. Problem-based learning is intended to use mathematical problems in children's daily lives. Children in group B were divided into experimental and control groups. To collect data, structured observations were conducted on elements of children's interest in learning. These included enjoyment, focus, activity, and willingness to participate in learning activities. To determine the difference in the level of interest in learning between the two groups, the data obtained was analyzed statistically. The results showed that, compared to conventional learning, problem-based mathematics learning had a significant effect on increasing children's interest in learning. Children showed more enthusiasm, better concentration, active involvement in activities, and critical thinking skills in solving mathematical problems. The results showed that effective problem-based mathematics learning made learning meaningful, enjoyable, and appropriate for the characteristics of early childhood development.

The purpose of this study was to determine how puzzle games affect the problem-solving abilities of early childhood children. This study used quantitative methods and a quasi-experimental design. The study involved children aged 4 to 6 years from various early childhood education institutions (PAUD). Purposive sampling was used to collect samples. Data were collected through pre-tests and post-tests of problem-solving abilities and observations of children's behavior while playing puzzles. Logical thinking, creativity, concentration, focus, use of problem-solving strategies, and willingness to learn were all metrics used for assessment. To determine the differences in abilities before and after treatment, the collected data were analyzed statistically. The results of the study showed that puzzle game intervention improved children's problem-solving abilities. Children learned to identify problems, make plans for solutions, and work independently. In addition, it was proven that puzzle games as a learning medium were more effective with the help and guidance of teachers and parents. According to this study, puzzle games are an effective tool for developing the cognitive, social, and emotional abilities of early childhood.

This study investigates how puzzle games affect the fine motor development of young children. This study uses a quantitative approach and a quasi-experimental design. The study involved 30 children aged between 4 and 6 years who were divided into two groups: an experimental group and a control group. The experimental group received an intervention in the form of puzzle-playing activities for four weeks, with an interval of two to three times a week. On the other hand, the control group did not receive any special treatment for routine learning activities. To collect data, standardized fine motor skills test instruments were used. These included eye-hand coordination, finger movement control, precision, and the ability to assemble and copy shapes. A t-test was used to analyze the data to determine the difference in results between the two groups. The results of the study showed that the experimental group and the control group differed significantly. Compared to children who did not receive treatment, children who were involved in puzzle-playing activities showed greater improvement in all fine motor indicators. The results show that puzzle games can be used effectively as a learning tool to help the fine motor development of early childhood develop well.

This study discusses the development of thematic teaching materials in elementary schools to improve the quality of learning in accordance with the 2013 Curriculum. The research method used is research and development with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The results show that the thematic teaching materials developed with approaches such as Project Based Learning (PjBL), Problem Based Learning (PBL), and Contextual Teaching and Learning (CTL) can enhance students' critical thinking, creativity, and social responsibility skills. The integration of local wisdom values as well as the use of digital and contextual teaching materials make learning more engaging, interactive, and meaningful. The thematic teaching materials based on these innovative learning models can help students develop 21st-century skills. Thus, the development of thematic teaching materials based on innovative models is an effective strategy for creating quality learning in elementary schools that is relevant to curriculum demands and the needs of today's learners. The use of technology and contextual approaches enriches students' learning experiences, making them more relevant and beneficial in daily life.

The Merdeka Curriculum demands the development of teaching materials that are adaptive, contextual, and relevant to the demands of 21st-century learning. This article aims to examine the strategy for developing teaching materials based on the Merdeka Curriculum that can support the strengthening of 21st-century competencies, such as critical thinking, creativity, collaboration, and digital literacy. The method used is a literature review of various studies related to the Merdeka Curriculum, teaching material development, and 21st-century learning. The findings show that effective teaching material development must consider the integration of local context, the use of digital technology, and project- and problem-based approaches. In addition, it is also important to conduct continuous reflection and evaluation in the teaching material development process. With the right strategy, teaching materials based on the Merdeka Curriculum can become a key tool in creating meaningful, flexible learning that aligns with the needs of 21st-century learners. Through the implementation of this strategy, it is hoped that a more effective learning process that aligns with the times can be created.

Contextual Teaching and Learning (CTL) is a pedagogical approach that links the learning material to students' everyday life, making the learning process more meaningful and easier to understand. The aim of this literature review is to identify the effectiveness of context-based teaching materials in enhancing students' conceptual understanding, motivation, and learning outcomes in elementary schools. Studies focusing on the development of teaching materials, interactive modules, contextual worksheets, and e-modules were analyzed in depth. The findings show that the contextual approach consistently enhances student engagement, conceptual understanding, and critical thinking skills. However, several challenges need to be addressed, such as limited resources, lack of teacher competence, and the scarcity of relevant local learning resources. This article provides strategic recommendations related to the development and implementation of more effective and sustainable context-based teaching materials, taking into account resource availability and the improvement of teacher competencies to ensure the success of contextual learning in elementary schools.

This study aims to examine and analyze the effect of capital structure and fixed asset turnover on return on assets (ROA) at PT Argo Pantes Tbk during the period 2013–2022. The research employs a quantitative method with a statistical analysis approach, using secondary data obtained from the company’s financial statements. The data analysis techniques include classical assumption tests, namely normality, multicollinearity, heteroscedasticity, and autocorrelation tests, followed by multiple linear regression analysis. Hypothesis testing is conducted through the coefficient of determination, partial statistical testing (t-test), and simultaneous statistical testing (F-test). The results indicate that capital structure has a significant effect on return on assets. This is evidenced by a t-value of 2.986, which is greater than the t-table value of 2.36462, and a significance level of 0.020, which is lower than 0.05. These findings suggest that an optimal capital structure plays an important role in improving the company’s profitability performance. Therefore, capital structure management should be considered a strategic factor by management in enhancing financial efficiency and overall corporate performance.

This study aims to determine the influence of product, price, distribution channels, and promotion on customers’ purchasing decisions of Sweety baby diapers at PT Hansel Duta Niaga Pratama Batam. This research uses a quantitative approach. The population in this study consists of all customers who purchased Sweety baby diapers at PT Hansel Duta Niaga Pratama Batam. The sampling technique employed was purposive sampling, with a total of 105 respondents. The results indicate that, partially, the product and promotion variables have a positive and significant effect on purchasing decisions, while price and distribution channels do not significantly influence purchasing decisions. Simultaneously, the variables of product, price, distribution channels, and promotion have a positive and significant effect on the purchasing decisions of Sweety baby diapers at PT Hansel Duta Niaga Pratama Batam. These findings are expected to serve as a useful reference for the company in developing more effective marketing strategies, particularly by focusing on improving product quality and promotional efforts to encourage consumer purchasing decisions.