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This study aims to analyze the partial and simultaneous effects of Investment Decisions, Financing Decisions, and Company Size on Company Value at PT Ciputra Development Tbk for the period 2014-2024. Company value is proxied by Price to Book Value (PBV), investment decisions by Price Earning Ratio (PER), financing decisions by Debt to Equity Ratio (DER), and company size by SIZE. The method used in this study is descriptive quantitative. The population of this study is the financial statements of PT Ciputra Development Tbk for the period 2014-2024, and the sample used is the financial position report, income statement, and share price of PT Ciputra Development Tbk for the period 2014-2024. The analysis methods used are descriptive analysis, classical assumption testing, multiple linear analysis, t-test, f-test, and coefficient of determination test using SPSS version 26. The results of the study show that partially, PER and DER do not have a significant effect on PBV, while SIZE has a negative and significant effect on PBV. Simultaneously, PER, DER, and SIZE significantly affect PBV with a coefficient of determination of 94.7%, indicating that the regression model has excellent predictive power. The remaining 5.3% is influenced by other variables outside the scope of this study.

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

Arabic language learning is influenced not only by cognitive ability but also by students’ learning characteristics, including affective, social, and physiological dimensions, particularly the phenomenon of language anxiety that often hinders language performance. This study aims to analyze the relationship between students’ learning characteristics and the emergence of language anxiety in Arabic language learning, as well as to formulate its implications for instructional strategies. This research employs a qualitative approach through a conceptual study based on relevant literature concerning learning characteristics and language anxiety. The findings indicate that variations in students’ characteristics contribute to different levels of anxiety across the four language skills: listening, speaking, reading, and writing. Language anxiety is multidimensional and affects students’ participation, motivation, and academic performance. Therefore, Arabic language instruction should be designed using differentiated, communicative, and student-centered approaches while fostering a supportive learning environment. The study highlights the importance of the teacher’s role as a facilitator who understands students’ cognitive and affective dynamics in order to create more effective, humanistic, and responsive Arabic language learning.

The cosmetic industry continues to grow rapidly along with the increasing demand for natural-based body care products, one of which is massage oil. Essential oils such as lavender, citronella, and chamomile are known to have synergistic effects as relaxation agents, anxiety reducers, and anti-inflammatory agents. To support the safety and effectiveness of their use, the selection of appropriate carrier oils, such as olive oil, almond oil, and virgin coconut oil (VCO), is required due to their good penetration ability and moisturizing properties. This study aimed to determine the effect of variations in carrier oils on the physical and sensory characteristics of aromatherapy massage oil preparations and to identify the most optimal formulation. The research was conducted experimentally by formulating three massage oil formulations using a combination of lavender, citronella, and chamomile essential oils with different carrier oil compositions. The evaluations included organoleptic tests, pH, viscosity, specific gravity, stability, irritation tests, and hedonic tests. The results showed that all formulations were liquid, homogeneous, stable for 28 days, had pH values within the normal skin pH range, met the required viscosity and specific gravity standards, and did not cause skin irritation. Based on the hedonic test, formulation F2 was the most preferred by respondents and was determined to be the best formulation due to its most favorable aroma, texture, and comfort during use. Therefore, variations in carrier oils influence the characteristics of massage oil preparations and enable the determination of the optimal formulation

Purpose: This study examines the effect of service communication on usage intention of Holistic Homecare for Elderly services, with customer trust serving as a mediating variable. Design/Methodology/Approach: Employing a quantitative explanatory approach with cross-sectional survey design, this research involved 120 family respondents with elderly members (≥60 years) in urban areas of Jakarta and Bandung, selected through stratified purposive sampling. Data were collected using structured questionnaires with 5-point Likert scales that had been tested for validity (Pearson correlation > 0.30) and reliability (Cronbach's Alpha > 0.70). Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to examine measurement and structural models, along with bootstrapping mediation tests. Findings: Service communication demonstrated significant positive effects on customer trust (β = 0.712; t = 12.456; p < 0.001) and usage intention (β = 0.324; t = 4.213; p < 0.001). Customer trust significantly influenced usage intention (β = 0.498; t = 6.847; p < 0.001) and functioned as a partial mediator (indirect effect = 0.354; BootCI [0.248; 0.471]). Originality/Value: This research integrates Commitment-Trust Theory and Social Support Theory within the context of home-based elderly care services in a developing country, revealing the critical role of empathetic, responsive, and transparent communication as the foundation for trust-building that subsequently drives service adoption. Practical Implications: The findings emphasize the necessity of therapeutic communication training for caregivers and information transparency to establish a trustworthy homecare service ecosystem in Indonesia.

Coal mining activities in East Kalimantan have significantly contributed to regional economic development, but they have also resulted in extensive land degradation that requires effective reclamation strategies. The integration of forage crops in reclaimed mine lands offers an opportunity to simultaneously support ecological restoration and livestock production. However, the performance of forage grasses under shaded conditions created by revegetation trees remains insufficiently understood. This study aimed to evaluate the physiological responses, morphological characteristics, and nutritional quality of two forage grass species, Brachiaria humidicola and Stenotaphrum secundatum, grown under shaded conditions on reclaimed coal mine land. The experiment was conducted at the PT Kitadin Embalut reclamation site, East Kalimantan, using a split-plot design with two shading levels (0% and 50%) as the main plots and two grass species as subplots. Each treatment was replicated six times. Variables measured included dry matter yield, leaf-to-stem ratio, chlorophyll content (a, b, and total), crude protein, and crude fiber content. The results showed that a 50% shading level significantly influenced physiological and morphological responses of the grasses. Stenotaphrum secundatum exhibited a marked increase in chlorophyll content under shaded conditions, indicating a stronger acclimation to low light environments compared with Brachiaria humidicola. Shading also reduced the leaf-to-stem ratio in both species. However, dry matter production was not significantly affected by shading, suggesting that both grasses were able to maintain biomass accumulation under moderate shade conditions. Shading slightly reduced crude protein and crude fiber contents.

In the Minangkabau social system, women hold a crucial position as owners of lineage and inherited property. However, in formal political practice, women's representation in legislative institutions remains relatively low. This study uses a qualitative approach, collecting data through interviews, documentation, and literature review. The results indicate that despite the affirmative action policy of a 30 percent quota for women in legislative candidacy, the representation of elected women remains limited. This is influenced by several factors, including patriarchal culture in local politics, limited political resources for women, and low political party support for female candidates. These findings suggest that the matrilineal system does not automatically result in equal political representation for women in legislative institutions. Therefore, strengthening women's political capacity and ensuring political party commitment to encouraging increased women's representation in legislative institutions is necessary. This study aims to analyze the low political representation of women in the West Pasaman Regency legislative institution in the 2024 General Election.

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

The purpose of this study is to analyze the effect of liquidity, asset efficiency, and capital structure on profitability in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange, using Return on Invested Capital (ROIC) as an investment-based profitability indicator. This research employs secondary data from the annual financial statements of pharmaceutical manufacturing companies over a specific period, with multiple linear regression analysis and robust models to ensure model feasibility. The results indicate that liquidity has no effect on profitability. Asset efficiency has a significant negative effect, reflecting the characteristics of the pharmaceutical industry with its high asset intensity. Capital structure has a significant positive effect on profitability, suggesting that measured use of debt can enhance the company’s return on investment. These findings provide theoretical contributions by enriching the literature on investment-based profitability determinants and practical implications for corporate management, investors, and stakeholders in understanding internal factors that influence the financial performance of pharmaceutical companies in Indonesia.

This study aims to examine the influence of local wisdom as a living law on personal data protection behavior, as well as assess the role of Islamic law ethics and digital literacy in the context of intimate digital crime in Indonesia. The background of this research is based on the increasing cases of misuse of personal data in the digital space that have not been fully responded to effectively through formal legal approaches. The method used a quantitative approach with a correlational explanatory design. Data were obtained through the distribution of a questionnaire based on the Likert scale to 150 respondents who were selected purposively, then analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results showed that local wisdom of alwasliyahan had a positive and significant influence on personal data protection behavior (β = 0.42; p < 0.05). Islamic legal ethics serve as a mediating variable that strengthens the relationship, while digital literacy provides a positive influence at a moderate level. These findings show that the internalization religious and cultural values plays an important role in shaping individual awareness and behavior in protecting personal data in the digital era. The conclusion of this study emphasizes that local wisdom can function effectively as a living law in supporting the protection of personal data. This research makes theoretical contribution the development of the study of Islamic law and the sociology of law, as well as practical implications for policy formulation that integrates formal regulations, cultural values, and digital literacy.

Political participation is a key indicator of local democratic quality. However, participation levels are shaped not only by structural factors but also by the configuration of social and psychological determinants underlying voting behavior. This study examines the configuration of social and psychological factors in political participation in Bangko District during the 2024 Merangin local election. A qualitative case study approach was employed. Informants were obtained using snowball sampling, including voters, community leaders, local election organizers, and campaign teams. Data were collected through in‑depth interviews, observation, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal that participation is shaped by three key social factors family influence, neighborhood networks, and proximity to local political actors and three psychological factors political trust, perceived vote efficacy, and pragmatic motivation. The interaction of these dimensions produces a rational‑communal participation pattern, in which voting decisions are influenced by both benefit considerations and social pressure. These findings highlight that local political participation emerges from the interplay between social structure and individual psychological orientation. The study contributes to the literature on voting behavior in Indonesian local politics.

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Prosocial behavior is an important aspect of adolescents’ social-emotional development that needs to be optimally fostered through early detection efforts to prevent the emergence of social and mental health problems. This study employed a library research method by reviewing various journals and scientific articles related to the early detection of adolescent prosocial behavior. The findings indicate that prosocial behavior is influenced by internal factors such as empathy, emotional regulation, emotional intelligence, self-concept, and religiosity, as well as external factors including family environment, peer relationships, and education. Early detection enables school counselors to design intervention services that are aligned with students’ developmental needs. Therefore, it is essential to implement Guidance and Counseling services through the teaching of prosocial skills, empathy, communication, emotional regulation, conflict resolution training, and the enhancement of students’ self-efficacy. The use of social media to reinforce positive behavior, the provision of positive communication modules, and collaboration among teachers, parents, and the entire school community serve as systematic and sustainable strategies in shaping adolescents’ prosocial character.

The document Apostolicam Actuositatem is a magisterial teaching issued by the Roman Catholic Church that addresses the apostolate of the laity. The present study responds to the contemporary issue of youth skepticism and apathy toward politics, government, and social engagement. The research subjects consisted of 34 members of Pemuda Katolik Komisariat Cabang Kota Semarang as respondents and six organizational board members as key informants. This study employed a mixed-method explanatory approach. Quantitative data were collected through questionnaires using a quota sampling technique, while qualitative data were obtained through in-depth interviews with six informants. The quantitative findings indicate that the internalization of Apostolicam Actuositatem influences apostolic motivation by 48%. The level of apostolic motivation among members in promoting the Pemuda Katolik Komisariat Cabang Semarang organization reached 68.2%. Furthermore, the internalization of Apostolicam Actuositatem toward the implementation of lay apostolate principles was measured at 48.4%.  Qualitative findings from informants (N1–N6) reveal that members’ motivation in understanding Apostolicam Actuositatem is primarily driven by an inner calling, even among those who were previously unfamiliar with the document; this aligns with Article 1 of Apostolicam Actuositatem. Members’ efforts to promote the Pemuda Katolik Organization, both through internal organizational activities and initiatives outside the Church, correspond to Article 30. Moreover, the application of the principles of Apostolicam Actuositatem is implemented at every level of cadre formation within the Pemuda Katolik Organization of Komisariat Cabang Kota Semarang namely Mapenta, KKD, KKM, and KKL—in accordance with Article 22.

The rapid development of Islamic finance has encouraged central banks in dual banking systems to design monetary instruments that comply with Sharia principles while maintaining macroeconomic stability. However, the effectiveness of Islamic monetary instruments and their transmission mechanisms remain widely debated in the literature. This study aims to systematically review the empirical and conceptual literature on Islamic monetary instruments, focusing on their effectiveness, transmission channels, and macroeconomic outcomes. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, this research synthesizes findings from major studies examining Islamic monetary policy operations, banking transmission mechanisms, and their impacts on inflation, output, and financial stability. The results reveal that the financing/credit channel and the interest–profit pass-through mechanism are the dominant transmission pathways in dual banking systems. Although Islamic banks often demonstrate relative stability during monetary shocks, policy transmission remains partly influenced by conventional interest rate benchmarks due to institutional and market structure factors. The effectiveness of Islamic monetary instruments is largely determined by the depth of Islamic money markets, the availability of liquid instruments such as central bank sukuk, and the strength of regulatory and institutional infrastructure. Furthermore, empirical evidence linking Islamic monetary instruments directly to macroeconomic outcomes such as inflation and growth remains limited. This study proposes an integrated conceptual framework linking Islamic monetary instruments, transmission channels, and macroeconomic outcomes, moderated by institutional quality, market share of Islamic banking, and market depth. The findings contribute to the literature by providing a comprehensive synthesis of existing research and offering policy insights for strengthening Islamic monetary policy frameworks in dual financial systems.

This article discusses the relationship between parenting styles and adolescents’ social behavior. Adolescence is a developmental stage characterized by increasing social demands, making the role of the family, particularly parents, crucial in shaping adolescents’ social adjustment. This study employed a literature review method by examining relevant textbooks and national and international journal articles related to parenting styles and adolescents’ social behavior. The findings indicate that parenting styles have a significant influence on adolescents’ social behavior. Authoritative or democratic parenting is identified as the most effective style in promoting positive social behaviors, such as empathy, cooperation, social concern, and adaptive social skills. In contrast, authoritarian and permissive parenting styles are associated with various social behavior problems, including aggression, social anxiety, and low social competence. Furthermore, the relationship between parenting styles and adolescents’ social behavior is mediated by internal psychological factors, such as self-control and emotional intelligence. Therefore, warm, responsive, and consistent parenting practices are essential to support optimal social development in adolescents.

This study aims to analyze the role of digital spaces in the transformation of political communication as well as the power relations between society and political elites. The development of social media has now opened new opportunities for society, which can now express criticism and also participate in a more open and transparent public discourse. This study focuses on the case of digital criticism delivered by Salsa Erwina regarding controversial statements made by a member of the Indonesian House of Representatives, Ahmad Sahroni, which generated various public opinions. This research uses a descriptive qualitative approach with library research. The analysis in this study employs Jan Van Dijk's concept of network society, Jürgen Habermas's concept of public space, and Raewyn Connell's theory of gender and power relations. The results of the study have shown that social media, Moreover, the TikTok platform allows individuals who do not have formal positions within the political structure to influence public opinion through the dissemination of information in digital networks. In addition, this case also demonstrates that digital spaces are capable of expanding women's participation in political communication and also challenging patriarchal power relations. Therefore, digital spaces now have an important role in strengthening public participation, shaping public opinion, and also promoting the accountability of political elites in digital public spaces.

The tomb of Ario Damar in Palembang City represents one of the important historical sites for understanding the political, social, and religious dynamics during the transitional period from the influence of the Majapahit Kingdom to the development of Islam in the South Sumatra region. The study of this site employs the historical method through the stages of heuristics, source criticism, interpretation, and historiography, using a qualitative approach. Data were collected through direct observation of the Ario Damar tomb complex and literature studies derived from scientific journals, academic articles, and relevant historiographical works. The analysis indicates that the existence of the Ario Damar tomb not only represents a physical relic of a prominent figure within the governmental structure of Palembang in the fifteenth century but also serves as material evidence reflecting the process of cultural and religious transformation in the region. The tomb site demonstrates historical connections between the political authority of Majapahit, the early development of Islam in Palembang, and the political and cultural relations between Java and Sumatra. In addition to its historical significance, the Ario Damar tomb also holds social and cultural functions as a space of collective memory for the community, which continues to be used as a site of pilgrimage and historical reflection. Therefore, the preservation of the Ario Damar tomb site is essential to maintain cultural heritage while strengthening its role as a source of local historical learning and the development of sustainable historical tourism.

The rapid growth of TikTok Shop as a social commerce platform has led to the emergence of 'toxic content' produced by influencers as a marketing tactic that effectively influences Generation Z's shopping behavior. This study investigates the role of TikTok Shop influencers and their 'toxic content' in stimulating impulse buying behavior among Generation Z consumers in the fast fashion sector, focusing on the psychological mechanisms involved, the most frequently purchased product categories, and the broader impacts of these consumption patterns. A qualitative research approach with a phenomenological design was used, and data were gathered through in-depth interviews with eight informants: six Generation Z consumers aged 19–24 years and two active TikTok Shop fashion influencers, selected via purposive sampling. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). Findings show that 'toxic content' acts as a stimulus within the Stimulus-Organism-Response (S-O-R) theoretical framework, triggering impulse buying within minutes by evoking positive emotions and urgency. The Fear of Missing Out (FOMO) mechanism, driven by emotional triggers like time scarcity, social proof, and exclusivity, was the most dominant psychological factor. The most commonly purchased items were tops, coordinated sets, aesthetic bottoms, locally-made footwear, and accessories. The effects of 'toxic content' are financial, psychological, social, and environmental. This study advances influencer marketing literature and provides insights into Generation Z’s consumer behavior in the social commerce age.