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The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

The Regional Drinking Water Company (Perumdam) of Mojokerto City as a Regionally-Owned Enterprise (BUMD) has an important role in providing clean water services to the community. However, Perumdam Mojokerto City faces a number of challenges that affect its financial and operational performance, including a less than optimal capital structure, inefficient cash flow management, and limited company scale. The purpose of this study is to identify solutions to increase profits through improvements in capital structure, operating cash flow, and company size. This study uses a qualitative approach. The method of implementing socialization includes planning objectives, schedules, and materials, followed by workshops and seminars, distribution of materials in various formats, evaluation of participant feedback, and documentation that supports the implementation of results to improve the performance of Perumdam Mojokerto City. Socialization at Perumdam Mojokerto City succeeded in providing an understanding of optimizing capital structure, cash flow management, and company expansion, with digital technology solutions, service diversification, and water distribution expansion, as well as continued training support to ensure effective implementation in improving performance and profitability.

The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces.  PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

This study comprehensively investigates the empirical impact of capital structure, profitability, and asset growth on the value of companies in the retail sector on the Indonesia Stock Exchange during the post-pandemic economic recovery phase (2021–2024). Adopting a quantitative methodology with purposive sampling of 12 entities (N=48), parameters were estimated using multiple linear regression after passing a rigorous classical assumption test including normality, multicollinearity, and heteroscedasticity. By proxiesizing the capital structure through Debt to Equity Ratio (DER), profitability through Return on Assets (ROA), and total asset growth to Price to Book Value (PBV), this study reveals the phenomenon of  market undervaluation with an average PBV of 0.17. The results of statistical tests confirm that these financial determinants partially and simultaneously have a significant influence on shaping the firm value. These findings provide a theoretical contribution regarding the relevance of funding policy and operational efficiency as crucial signals for investors in a volatile market landscape. The practical implications emphasize the importance of optimizing financial structure and operational performance to strengthen market confidence during the global economic transition period.

This study aims to evaluate the implementation of Green Human Resource Management (GHRM) policies and their impact on the performance and career development of young talent in star-rated hotels in Semarang City that have adopted the Green Hotel concept. Using a qualitative approach and case study design, data were collected through semi-structured interviews with young employees, HR managers, and hotel management, as well as direct observation and document analysis. The results show that GHRM practices, such as recruitment and selection, training and development, performance appraisal, and employee involvement, have been implemented with varying levels of depth across these hotels. GHRM practices have been shown to positively impact the performance of young employees and open up career development opportunities. However, the effectiveness of GHRM implementation is influenced by various factors, such as management commitment, policy clarity, training quality, resource availability, organizational culture, and communication and feedback systems. The findings of this study contribute theoretically to the GHRM and strategic HRM literature and provide practical implications for HR management in the hospitality industry in supporting sustainable tourism development. These results highlight the importance of synergy between GHRM policies and managerial commitment in creating a work environment that supports sustainability and employee career development, particularly for young talent who have the potential to become future leaders.

Abstract, Performance appraisal and promotion management are crucial elements in human resource management aimed at increasing productivity and creating a competitive work culture. Performance appraisal enables objective evaluation of employee contributions, identifying training needs, and building transparent career development paths. Meritocratic-based promotion not only encourages employee motivation and loyalty, but also minimizes the potential for internal conflict and the risk of bias. The results of the study indicate that an effective performance appraisal system contributes to talent retention, job satisfaction, and innovation in the organization. With a structured and development-oriented approach, companies can ensure sustainable productivity and strong leadership.    

Hydraulic systems are vital components in modern naval vessel operations, controlling 60-70% of all ship operational systems. This research aims to comprehensively analyze the benefits of hydraulic system learning for Engineering Corps cadets at the Indonesian Naval Academy (AAL). The study employed a mixed methods approach with concurrent embedded design, involving 163 cadets for quantitative components and 20 cadets for qualitative components. Data collection techniques included structured questionnaires, pre-test and post-test cognitive tests, practical performance observations, and semi-structured interviews. Quantitative data analysis used descriptive and inferential statistics, while qualitative data was analyzed using thematic analysis. Results showed significant improvement in hydraulic system knowledge with large effect size (Cohen's d = 2.31) and average score increase of 28.8%. Cadets' perception of learning benefits was highly positive (M = 4.31 on a 5-point scale), with "Relevance to Operational Tasks" dimension achieving the highest score (M = 4.47). Practical performance showed 74.8% of cadets achieved good to excellent grades. Qualitative analysis identified five main themes: technical understanding transformation, practical competency development, theory-practice integration, soft skills development, and career motivation and orientation. Factors influencing learning benefits included instructor quality (β = 0.34), practical facility availability (β = 0.28), and learning motivation (β = 0.23). This research confirms that hydraulic system learning provides multidimensional benefits encompassing cognitive, psychomotor, and affective aspects, contributing to holistic professional competency development essential for success as Indonesian Navy technical officers.

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

In the digital business environment, web-based Point of Sale (POS) systems play a vital role in supporting transaction processing, inventory management, and operational decision-making. Ensuring the functional reliability of such systems is essential, particularly in critical authentication features that regulate user access. However, undetected functional errors within login and registration modules may disrupt operations, compromise data integrity, and reduce user experience quality. Therefore, this study aims to evaluate the functionality of the Wingpos website, focusing specifically on the login and registration features. The research applies the Black Box Testing approach using the Equivalence Partitioning technique, which enables systematic functional validation by classifying input data into representative valid and invalid partitions without requiring access to source code. The testing process involved designing structured test cases, executing input scenarios, and comparing actual system outputs with expected results. The findings reveal that most authentication processes function in accordance with system specifications, as seven out of ten test scenarios produced expected outcomes. Nevertheless, three discrepancies were identified, including inconsistent error message validation in the login feature and the system’s inability to properly verify invalid email domains during registration. These results indicate that while the system demonstrates general functional reliability, certain validation mechanisms require refinement. In conclusion, the application of Black Box Testing with the Equivalence Partitioning technique proves effective in identifying functional gaps and supporting quality assurance processes in web-based POS systems, particularly in strengthening authentication feature reliability and improving overall system performance

Maritime safety is a critical aspect of military ship operations, where mastery of Ship Salvage Equipment (PEK) becomes a fundamental competency for cadets of the Indonesian Naval Academy (AAL). This research aims to identify and analyze the benefits of knowledge of Ship Salvage Equipment (PEK) for AAL cadets in the context of professional competence development, operational readiness, and leadership character formation. Using a mixed methods approach with a sequential explanatory design, this study involved 312 AAL cadet respondents from three batches (2022-2024) selected through stratified random sampling. Data were collected through structured questionnaires, in-depth interviews, participant observations, and focus group discussions. Data analysis used descriptive and inferential statistics for quantitative data, as well as thematic analysis for qualitative data. The research results show that AAL cadets have a good level of PEK knowledge (score 78.6/100), high self-efficacy (3.68/5), and good operational readiness (3.72/5). As many as 85.6% of cadets acknowledge the very high benefits of PEK learning. The five main themes of benefits identified include: the development of operational technical competencies (37.2%), the enhancement of leadership abilities in critical situations (24.8%), the formation of mental resilience (18.9%), the development of quick decision-making skills (11.4%), and the improvement of a sense of responsibility for safety (7.7%). Cadets with good PEK knowledge demonstrate superior performance with a response speed 32 seconds faster, an error rate 23.4% lower, and an emergency communication score 18.2% higher. Factors influencing the effectiveness of PEK learning include the quality of instructors and teaching methods (β = 0.34), the frequency and variety of emergency simulations (β = 0.28), which together can explain 74.8% of the variance in learning effectiveness. This study provides recommendations for intensifying practical training, improving instructor quality, standardizing the curriculum to integrate technical and leadership aspects, and conducting continuous evaluations of the PEK learning program.

This study focuses on black-box testing of JivaJoy software, an online product stock management and ordering system. The primary goal of this research is to evaluate the functionality and performance of the system's key features, including profile management, CRUD operations for admin and customer accounts, product stock management, shopping cart, order management, and AI counseling. Black-box testing was applied to assess whether these features meet expected operational standards and user requirements without considering the internal code structure. The test results indicate that most features function as expected. However, some issues were identified related to input validation, particularly with email format, phone number length, file uploads, and product stock management. Additionally, the order management and AI counseling features showed deficiencies in error handling and input validation. Based on these findings, the study recommends improvements in input validation, product stock management, shopping cart functionality, and AI counseling systems to enhance the reliability and performance of the JivaJoy platform. These enhancements are essential to deliver more efficient, secure, and optimal services, ensuring better user experiences and customer satisfaction.

This research aims to determine the influence of Fixed Asset Turnover, Current Ratio, and Debt to Equity Ratio on Price to Earnings Ratio at PT. Wijaya Karya Tbk. Period 2012-2023. PT. Wijaya Karya Tbk. Is a construction company listed on the Indonesian Stock Exchange (BEI). This research recommends more efficient management of fixed assets and liquidity to improve company performance, the fixed asset turnover ratio reflects the efficiency of using fixed assets in a company to generate income, the current ratio represents the company's ability to meet short-term obligations, and the debt to equity ratio and shows the company's financial structure and influences the financial risks provided. This research method uses SPSS with the classic assumption test, t test and F test and from this research it results that Fixed Asser Turnover and Current Ratio have a strong influence on the Price to Earnings Ratio and Debt to Equity Ratio which have no influence on the Price to Earnings Ratio, and this research suggests further research by adding other variables to broaden the analysis.

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

MSMEs play a crucial role in ASEAN's economic growth; nonetheless, only 15% have achieved sustained entry into foreign markets, highlighting a deficiency in internationalisation capabilities. This study seeks to examine the impact of digital competence, market intelligence, and international networks on the internationalisation performance of MSMEs in the ASEAN region. A quantitative technique employing a cross-sectional explanatory study design was utilised to collect data from 250 MSME exporters across five principal ASEAN nations (Indonesia, Malaysia, Thailand, Vietnam, and Singapore) via a structured survey. Multiple regression analysis indicated that digital capacity, market knowledge, and international networks positively and significantly influence MSME internationalisation performance. The findings underscore the necessity of a cohesive strategy for MSME capability development to improve the efficacy of international expansion, while offering strategic direction for policymakers in formulating programs to facilitate MSME internationalisation in the ASEAN area.

"Capital Structure Analysis of the Financial Performance of Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period (Case Study of Pt Blue Bird Tbk)". under the guidance of Mrs. Dr. Milka Pasulu, SE., M.Si, and Fausiah, S.E., M.Si. This research aims to determine the effect of capital structure policy on the financial performance of PT Blue Bird Tbk. The research sample is the 31 December financial report regularly for 5 years in accordance with the research period required for the periods 2018, 2019, 2020, 2021 and 2022 (The financial report as of 31 December is a financial report that has been audited). The results of the analysis found that the company PT Blue Bird Tbk for the 2018 – 2022 period, where analysis of capital structure policies to measure financial performance obtained poor results. Regarding this, the values ​​obtained from DER, DAR, ROA and ROE measurements experience fluctuating percentages (rising and falling).

Budgeting is a crucial element in managing a company’s finances, as it provides clear and structured direction for decision-making and resource allocation. With effective budgeting, a company can optimize the use of its funds, minimize the risk of bankruptcy, and improve overall financial performance. This article aims to discuss the importance of budgeting in financial management, highlighting its role, benefits, and the challenges associated with its implementation.    

This study aims to determine whether the implemented system complies with recommended standards and to find opportunities for improvement in terms of energy efficiency and overall system performance. Therefore, it is expected that the results of this analysis will help design a more sustainable and efficient library building management. This study uses a descriptive quantitative research study method, namely research that emphasizes the collection of existing building data and analyzes the data in accordance with SNI guidelines on the AC Utility system. Quantitative is a form of research activity whose specifications are planned systematically and clearly structured from the beginning to the making of the research design. This research shows that: (1) The Use of AC Types in Buildings, (2) Air Conditioning in Buildings, (3) Mapping of AC Utilities in Buildings, (4) Data Analysis based on SNI Guidelines for AC Utilities. The results of this study show that almost all rooms in the General Library Building have AC requirements that exceed the standard. This will certainly cause swelling of electricity costs. Therefore, it is expected that the General Library Building will reduce the capacity of air conditioners in rooms that exceed the standard capacity and install air conditioners in rooms that have not been installed, so that the distribution of air conditioners will be more evenly distributed and all can feel the comfort.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

Long jump is one of the branches of athletics. As we know, athletics involves physical activities or exercises that consist of natural movements such as walking, jumping, and throwing. Various methods in athletics have been practiced since the early history of humankind. History indicates that in ancient classical times, athletics was conducted in an organized and structured manner, and over time, its programs underwent changes and improvements based on healthy ideas. Today, athletics is a complex sport that includes various tests based on the requirements of its implementation. Observation results show that a long jump athlete is required to achieve maximum jumps (distance), which is measured from the take-off board to the nearest point of landing. Preliminary studies revealed that students were not achieving optimal results in long jump performances. The evident obstacles include a lack of facilities and infrastructure to support long jump training and a shortage of qualified teachers to instruct physical education. As a result, the training techniques used appear monotonous and boring for the students. Thus, the research question posed is: what is the effect of modifying the take-off board on the results of the squat-style long jump among students of SDN 06 Tegalsari, Ampelgading District, Pemalang Regency? The method used in this study is the experimental method. Theoretically, the definition of an experiment according to Umar (2018:161) is "a trial in which each step of the action has been defined in such a way that information related to or required for the problem being investigated can be collected.