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Turmeric is a spice commodity that has high economic market potential. However, the utilization of turmeric, especially in Kunden Village, Sukoharjo Regency is still limited in terms of processing innovation, and creates organic waste that has not been optimally utilized, namely turmeric leaves. The Village Development Program, carried out a zero waste-based transformation through the manufacture of gummy spices from rhizomes and liquid organic fertilizer from turmeric leaf waste. This activity is with the farmer women's group of Tani Lestari, with stages of socialization, training, and practice. The results of this program show that the farmer women's group of Tani Lestari members are able to understand product processing innovations in the form of turmeric gummy and optimize turmeric leaf waste into liquid organic fertilizer. Gummy turmeric is a functional food product that is good for health, while liquid organic fertilizer is an alternative to reducing organic waste from turmeric leaves to support sustainable agriculture. The provision of e-modules strengthens the sustainability of the program even after the activity has ended. Zero waste-based innovation not only encourages community participation, especially farmer women's group in village development based on local resources, but also creates a community that is adaptive to progress.

The training on photovoltaic cell implementation at At-Taubah Islamic Boarding School, Tirtamulya, Karawang, aimed to enhance the students’ productivity through mastery of renewable energy technologies. This training was conducted as an empowerment initiative to enable students to independently apply photovoltaic cell technology to meet energy needs within the boarding school environment, while also equipping them with entrepreneurial skills in the renewable energy sector. The training methods included the delivery of basic material on photovoltaic cells, hands-on practice in assembling small-scale solar panels, and simulations of their use for lighting and simple equipment within the school. The results showed an 85% increase in students’ understanding of the working principles of photovoltaic cells, based on pre-test and post-test comparisons, along with improved skills in installing basic solar panel systems. Moreover, the training fostered student interest in developing solar panel installation and maintenance services within the surrounding community. Thus, this program contributed to enhancing the students' productivity and self-reliance while promoting clean energy utilization within the pesantren community.

The utilization of coconut dregs not only provides added value to brownies cookies products, but also contributes to reducing waste generated from the coconut industry. The purpose of this study was to produce brownies cookies substituted by coconut dregs with acceptable sensory characteristics and has the potential to be an interesting entrepreneurial idea. This study uses the 4D Research and Development (R&D) model which includes 4 (four) research stages including the define stage to analyze research needs, the design stage to design research, the developtment stage for the product development process, and the disseminate stage for product distribution. This study produced a brownie cookies product called BROKA (BRownies cOokies ampas KelapA). BROKA has a sweet taste balanced with coconut flavor, a distinctive brownies aroma, and a soft and crunchy texture. This product also displays a dark brown color on the brownies and light brown on the soft cookies. In 1 (one) BROKA recipe can produce 33 servings. Each 1 (one) serving of BROKA contains 26,82 Kcal of energy, 0,35 g of protein, 1,19 g of fat, and 2,93 g of carbohydrates. It can be concluded that coconut dregs have great potential as a substitute ingredient in making brownies cookies and can be an interesting entrepreneurial idea.

Abstract. This study aims to analyze the effect of Return On Equity (ROE) on stock prices at PT Ace Hardware Indonesia Tbk during the 2021–2024 period. The background of this research emphasizes the importance of the capital market as a means of investment and a source of corporate funding, as well as the need for financial ratio analysis in investment decision-making. This research employs a quantitative approach using descriptive statistical analysis and multiple regression methods. The data analyzed includes the company's annual ROE and stock price values. The results indicate fluctuations in both ROE and stock prices over the period. Although ROE declined in 2022, it showed a subsequent upward trend. The drop in ROE during 2022 coincided with a sharp decline in stock prices, presumably due to unmet investor expectations. The main finding reveals a positive relationship between ROE and stock prices, where an increase in ROE tends to be followed by a rise in stock prices. This suggests that ROE is a crucial indicator for investors in evaluating company performance and investment prospects. The study concludes that improving capital utilization efficiency through a high ROE can enhance the attractiveness of a company's stock in the capital market.

This study aims to evaluate the financial performance of PT. Matahari Department Store Tbk for the 2023–2024 period using financial ratio analysis, particularly profitability and liquidity ratios. The study applies a descriptive quantitative approach, utilizing secondary data from the company’s financial reports. Profitability ratios such as Net Profit Margin, Return on Assets (ROA), and Return on Equity (ROE), along with liquidity ratios including Current Ratio, Quick Ratio, and Net Working Capital Ratio, were used as indicators. The results show a significant increase in profitability ratios, indicating improved operational efficiency and asset utilization. Meanwhile, the liquidity ratios also improved but remained below the optimal level, suggesting that the company still faces challenges in meeting its short-term obligations. In conclusion, PT. Matahari has demonstrated enhanced profitability but needs to strengthen its liquidity position to ensure financial stability.

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

This research uses a qualitative method with a descriptive approach through field studies to explore in depth the implementation of product innovation in Qardh Hasan contracts in the form of business capital loans at Islamic financial institutions. The aim of this study is to understand how Qardh Hasan products function not only as interest-free financing solutions but also as tools for empowering micro and small enterprises. Data was collected through in-depth interviews with institution managers, field officers, and beneficiary customers, as well as through documentation and direct observation of the loan distribution process. The findings reveal that innovations in managing Qardh Hasan products—such as community-based approaches, business mentoring, and entrepreneurship training—can enhance the effectiveness of fund utilization and strengthen the sustainability of micro-businesses. The use of data triangulation confirms that the success of this product largely depends on transparency, social proximity, and the institution’s commitment to upholding Sharia values. This study provides a valuable contribution to the development of socially based Sharia financing models for fostering economic self-reliance within communities.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

PT. PLN (Persero) UP3 Binjai faces challenges in handling electricity usage violations that increase every year. Lack of utilization of data violations that can be utilized to produce useful information in supporting strategic decision making by PLN, especially in the implementation of Electricity Usage Control (P2TL) activities. This study aims to identify customer violation patterns based on rayon, power, and type of violation with data mining methods using the K-Means Clustering algorithm. The results of the study show that the 3rd cluster represents the most violation-prone area, namely in the West Binjai Rayon, with a power of 450 VA and the most frequent type of P2 violation. The results of the study show that the K-Means algorithm with the Elbow method is able to systematically group data violations based on certain characteristics. The results of this study can provide recommendations to PLN UP3 Binjai to improve the effectiveness of monitoring and enforcement strategies through a more targeted approach.  

This study aims to evaluate the antibacterial activity of shrimp paste extract against Escherichia coli (Gram-negative) and Staphylococcus aureus (Gram-positive) using the paper disk method. The shrimp paste was extracted using ethanol as a solvent and tested for its inhibitory effect on bacterial growth through paper disks infused with various concentrations of the extract. The results showed that the shrimp paste extract exhibited antibacterial activity against both bacterial species, with varying inhibition zone diameters depending on the concentration used. Higher antibacterial activity was observed against Staphylococcus aureus compared to Escherichia coli, indicating that shrimp paste has potential as a natural antibacterial agent, particularly against Gram-positive bacteria. These findings support the utilization of fishery by-products such as shrimp paste as an eco-friendly alternative source of natural antibacterial agents.

This study aims to describe the utilization of the surrounding environment (compost) as a learning resource in the subject of science for grade III at MIN 21 Jakarta TimurDistrict. The researcher used a qualitative method with a descriptive approach. The researcher collected data through observation, interviews and documentation related to the utilization of organic waste as a learning resource or learning media conducted with grade III teachers at MIN 21 Jakarta TimurDistrict. The results of the study showed that the utilization of the surrounding environment (compost) namely the use of compost as a learning resource can improve students' process skills in science subjects. Through the utilization of compost, students are more active in learning outdoors because it is more fun, students can also see directly what is being learned if they use real sources that are in the school environment. It is important to remember that students' learning preferences and levels of understanding can vary. Some students may be more responsive to this learning method, while others may need a different learning approach. Here are some recommendations for the utilization of the surrounding environment (compost) as a learning resource in science subjects, namely about the benefits of compost and experiments in making compost.

This study aims to analyze the relationship between data analytics utilization and the performance improvement of Meta Platforms Inc., particularly through its Instagram platform. In the digital era, data has become a strategic asset that enables companies to understand user behavior, optimize marketing strategies, and develop innovative products and services. Using a qualitative case study approach, this research illustrates how Meta leverages Instagram analytics—through audience segmentation, campaign effectiveness evaluation, and user insight-driven feature development—to enhance operational efficiency and profitability. The findings show that the use of data analytics not only increases advertising effectiveness and return on investment (ROI) but also strengthens Meta’s position as an innovation leader in the social media industry. The study also highlights the importance of data transparency and ethical practices in data usage, and recommends the development of more open and adaptive data infrastructure to meet evolving user needs.

This study aims to analyze the effectiveness of dictionaries as repackaged information products at the Library of Universitas Perintis Indonesia. The research employed a qualitative approach using observation and interviews with librarians. The findings reveal that although both physical and digital dictionaries are available and in good condition, their utilization remains low. Dictionaries are only used when required for practical courses and are rarely accessed otherwise. Factors contributing to the low usage include limited promotion, insufficient information literacy, and the lack of integration between the dictionary collection and the academic curriculum. This situation results in the suboptimal contribution of dictionaries to students’ learning processes and information literacy. The study recommends strategies to increase dictionary utilization through active promotion, curriculum integration, information literacy training, and continuous evaluation. These findings are expected to serve as a reference for the development of academic library services, particularly in optimizing repackaged information products to support the learning needs of health science students.

Corporate profits may be allocated either as dividends to shareholders or retained to support future investment activities. The proportion of dividends distributed serves as an indicator of management’s ability to balance reinvestment needs with shareholder returns. Decisions regarding dividend distribution are typically finalized during the General Meeting of Shareholders (GMS), following recommendations put forth by the board of directors. This research investigates how asset management influences dividend payments, assesses the impact of leverage on dividend distribution, and explores the moderating effect of company growth on the relationship between asset management and leverage with dividend payouts. The study focuses on companies listed in the High Dividend 20 Index (IDXHIDIV20) from 2019 to 2023. Using purposive sampling, 29 companies were selected, yielding 145 observations that consistently issued dividends throughout the study period. The analysis was conducted using Moderated Regression Analysis (MRA). Findings indicate that asset management positively affects dividend payments, whereas leverage does not exhibit a significant influence. Moreover, company growth is found to weaken the positive association between asset management and dividends, while it does not moderate the relationship between leverage and dividend payouts. These findings support both signaling theory and contingency theory, emphasizing that efficient asset utilization enhances corporate profitability, which in turn can lead to higher dividend distributions.

The use of various instructional media plays a significant role in the teaching process, as it can stimulate students' interest and encourage active participation in learning activities. By utilizing a variety of educational tools, children can enhance the efficiency of their learning in relation to the material delivered by the teacher. Teachers are expected to select the most effective teaching models, instructional media, and strategies to improve students' understanding. The use of instructional aids such as fraction clocks can serve as an innovative resource for teachers in presenting learning materials. Through the implementation of such media, teachers can expand the scope of media utilization in the educational process. The use of fraction clocks aims to inspire and improve students’ learning outcomes in the field of mathematics. The study employs a quantitative approach. This quasi-experimental study applies a Pretest-Posttest Control Group design. 50 students participated in the study. The collected data are analyzed using descriptive statistical techniques to describe the students’ pretest and posttest results. Furthermore, inferential statistics, including normality tests and hypothesis testing, are used to support further interpretation. The findings revealed that for the pretest, students had an average score of 51.92, indicating a moderate level of achievement, with a percentage of 62%. And the students’ postest scores increased to 66.92, indicating a higher level of achievement, with a percentage of 69% based on a sample of 26 students. The Paired Sample T-test showed a Sig. (2-tailed) value of 0.000, which is lower than the predetermined significance level of 5% or 0.05. This indicates the rejection of null hypothesis and acceptance of alternative hypothesis. It can be concluded that the use of fraction clock as an instructional medium has positive effect on students’ learning outcomes and enhances their understanding of fraction concepts.

The utilization of Artificial Intelligence (AI) in healthcare services and medical diagnosis in Indonesia has grown rapidly alongside the digital transformation of the health sector. AI technology has been employed to improve service efficiency, accelerate diagnostic processes, and enhance disease detection accuracy, particularly through medical imaging and ECG data analysis. Algorithms such as K-Nearest Neighbor (KNN) and Chi-Square have shown effectiveness in heart disease classification. However, despite its benefits, AI implementation presents legal challenges. The absence of specific regulations regarding legal liability in cases of AI-based diagnostic errors creates uncertainty for both medical professionals and patients. Additionally, the lack of national standards, weak patient data protection, and digital literacy gaps present significant obstacles. Adaptive policies, the establishment of dedicated regulations, and collaboration between government, medical practitioners, technology developers, and academics are essential to develop a legal framework that accommodates AI advancements responsibly. With clear legal certainty, AI technology can be optimally utilized to support more inclusive and high-quality healthcare services.

The development of the MSME sector plays an important role in driving national economic growth. Marketing and utilization of QRIS technology are factors that can increase business development, especially amidst tight competition and low adoption of digital payment systems. This study aims to determine the effect of marketing and utilization of QRIS technology on the development of the MSME sector. The research method used is quantitative with a population of MSMEs in the culinary sector in 15A Iringmulyo Metro Timur. The sample consisted of 50 respondents, determined through the Slovin formula with the Simple Random Sampling technique. The results of the study showed that partially, marketing has a positive and significant effect on the development of the MSME sector, the utilization of QRIS technology has a positive and significant effect on the development of the MSME sector. Simultaneously, both variables have a positive and significant effect on the development of the MSME sector. These findings indicate that optimizing marketing strategies and utilizing digital payment systems are important factors in supporting the sustainability and growth of micro, small, and medium enterprises in the area.

Coffee production generates large amounts of solid waste, particularly coffee pulp, which can lead to environmental pollution if not properly managed. This study investigates the utilization of coffee pulp waste as a liquid organic fertilizer (LOF) and its effect on the growth of Arabica coffee seedlings (Coffea arabica L.). The experiment was conducted using a randomized complete block design (RCBD) with five treatments (0, 10, 20, 30, and 40 ml/L of LOF) and five replications. Observations were made on seedling height, stem diameter, and number of leaves over a four-month period. The results showed that the application of LOF had a significant effect on plant height and number of leaves. The highest increase in height and leaf count was observed in the 30 ml/L treatment, while the 40 ml/L treatment showed a slight decline, possibly due to nutrient oversaturation. However, stem diameter did not show a statistically significant difference among treatments. Correlation analysis indicated a strong positive relationship between plant height and leaf number (r = 0.800), suggesting synchronized vegetative growth. These findings demonstrate the potential of coffee pulp LOF as an eco-friendly alternative to chemical fertilizers in coffee seedling nurseries. Further research is recommended to evaluate long-term effects and optimal dosages for different growth stages.

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

Stunting is a chronic nutritional problem that has long-term impacts on the quality of human resources and is closely related to maternal health during pregnancy. Antenatal care (ANC) serves as an important promotive and preventive strategy to reduce the risk of stunting; however, pregnant women’s active participation in utilizing ANC services remains a challenge, particularly at the primary health care level. This study aims to analyze the relationship between pregnant women’s knowledge about stunting and their active participation in ANC at the Saritani Community Health Center. This research employed a quantitative analytical design with a cross-sectional approach. The population consisted of all pregnant women who attended ANC services, with a sample of 60 respondents selected through purposive sampling. Data were collected using a structured questionnaire measuring knowledge of stunting and ANC attendance behavior. Data analysis was conducted using univariate and bivariate methods, with the Chi-square test applied to examine the relationship between variables. The results showed a significant association between knowledge of stunting and ANC participation (p < 0.05). Pregnant women with higher knowledge levels were more likely to attend ANC regularly. In conclusion, improving knowledge about stunting among pregnant women is a key strategy to enhance ANC utilization and support early prevention efforts.