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This study aims to analyze the financial distress condition of PT Indofarma Tbk during the period of 2022-2024 using the Modified Altman Z-Score Model. The research employs a quantitative approach and utilizes secondary data obtained from the company's annual financial reports published by the Indonesia Stock Exchange. Four key ratios in the Modified Altman Z-Score Model are used to assess the level of financial distress risk, namely: working capital to total assets (X1), retained earnings to total assets (X2), earnings before interest and taxes to total assets (X3), and book value of equity to total debt (X4). The results show that PT Indofarma Tbk's Z-Score value has been well below the threshold of 1.1 for three consecutive years, at -4.97 in 2022, -21.40 in 2023, and -27.19 in 2024. These values indicate that the company is in a serious financial distress condition, with a high risk of bankruptcy. Contributing factors include negative working capital, continuous operational losses, increasing debt levels, and a decline in the company's equity.

This study aims to analyze the influence of lifestyle and transaction convenience on the decision of Management students at the Indonesian Christian University (UKI) Toraja to use QRIS. The research employed a quantitative approach with a sample of 82 students from the 2022 cohort, selected using purposive sampling. The collected data were analyzed using multiple linear regression to examine the effect of the independent variables on the decision to use QRIS. The results indicate that, partially, lifestyle has a positive and significant effect on the decision to use QRIS. The same applies to transaction convenience, which significantly encourages students to adopt this digital payment system. Simultaneously, both variables were also found to have a significant influence on the decision to use QRIS, with a coefficient of determination of 0.504. This indicates that 50.4% of the variation in students’ decisions to use QRIS can be explained by lifestyle and transaction convenience, while the remaining portion is influenced by other factors beyond this study. In conclusion, the adoption of QRIS by students is driven by a lifestyle that is adaptive to new technology and reinforced by their perception of the efficiency and practicality offered by this digital payment system. This study provides valuable insights for developing strategies to educate and promote QRIS among students.

This study aims to analyze the effect of financial literacy and financial inclusion on the financial management of Micro, Small, and Medium Enterprises (MSMEs) in Makale District. Sound financial management is an important factor for the sustainability and growth of MSMEs; therefore, an empirical examination of the factors influencing it is necessary. This study employs a quantitative approach using a survey method. Data analysis is conducted through multiple linear regression with the assistance of SPSS statistical software version 26. The research population includes all MSME actors in Makale District, with a sample of 88 respondents selected using a random sampling technique to ensure equal participation opportunities. The independent variables in this study are financial literacy and financial inclusion, while the dependent variable is MSME financial management. The results indicate that financial literacy has a positive and significant partial effect on MSME financial management. This finding suggests that the better MSME actors understand financial concepts and practices, the better their ability to manage business finances. In contrast, financial inclusion does not have a significant partial effect on financial management. However, financial literacy and financial inclusion simultaneously have a significant effect on financial management. The coefficient of determination of 69.3% indicates that most of the variation in MSME financial management can be explained by these two variables. This study concludes that improving financial literacy is a key factor in enhancing MSME financial management.

In recent years, there have been more and more cases of misuse of social media accounts, especially Instagram, through hacking carried out by individuals for illegal purposes. These hacks often involve using the victim's account for fraudulent actions, such as requesting money via the direct messaging feature to the account's followers. This problem raises a number of legal questions, including how the law regulates hacking and fraud on social media platforms such as Instagram, as well as the types of criminal sanctions that can be imposed on perpetrators. This research uses a normative legal approach to analyze existing regulations, especially the Information and Electronic Transactions Law (UU ITE). Based on the ITE Law, hacking is defined as an illegal activity to access, take or transfer electronic system data without permission, which can be subject to criminal penalties in the form of imprisonment and/or fines. In addition, if hacking is followed by fraud, the perpetrator can be charged with additional articles related to fraud as regulated in the Criminal Code (KUHP). This research also highlights the important role of social media organizers in protecting users through developing security features such as data verification. It is hoped that the results of this research can contribute to strengthening legal protection for social media users in the digital era.

Cognitive concentration constitutes a pivotal determinant within the educational process; when an individual exhibits impaired attentional capacity, the instructional input received is unlikely to be effectively encoded into neural pathways or long-term memory, thereby rendering the expenditure of effort, time, and resources essentially futile. This investigation sought to elucidate the associative dynamics among breakfast consumption patterns, levels of physical activity, and sleep quality in relation to academic concentration among students in Grades X and XI within the North Bogor District. Employing a cross-sectional methodological framework, the study encompassed 101 participants whose selection adhered to an observational analytic approach. Empirical data pertaining to breakfast behavior, physical activity, sleep quality, and concentration performance were acquired through standardized self-administered questionnaires. Analytical procedures were conducted using the chi-square statistical test. The inferential findings demonstrated a statistically significant association between breakfast habits (p = 0.002) and sleep quality (p = 0.008) with learning concentration, whereas physical activity exhibited no significant correlation (p = 0.831). Accordingly, the study substantiates that breakfast regularity and sleep quality are meaningfully interrelated with students’ concentration levels, while physical activity does not manifest a measurable relationship with concentration outcomes

Air pollution and damage to the earth are central world problems and are threats that will occur if humans continue to cause damage to this earth. Pollution on earth is very clear is the increasing amount of organic and non-organic waste, in activities to meet the needs of society, the end result is waste, both waste generated from the needs of clothing, food and shelter, if not handled properly and correctly will threaten the survival of society and threaten the ecology in the world, Organic and non-organic waste must be handled with good management. Management as a tool for organizational management in a society is expected to play an important role in providing education and understanding to the community about the impacts and dangers caused by the increase in waste due to human activities, so that it can strengthen the culture and ethics of society in managing waste so that it will increase the creative abilities of society, creativity, taste and intention in managing waste. The type of research conducted by the author is included in the category of qualitative research literature study method researchers to collect and evaluate information from various previous studies, thus providing a comprehensive understanding of the subject under study.

A clear national insight can guarantee the achievement of national interests, both internally and externally. This means that national insight provides a clear picture and direction for the nation's survival, as well as the future development of the nation and state. The organization of national and state life must proceed on the basis of mutual agreement, namely Pancasila, the 1945 Constitution, the Unitary State of the Republic of Indonesia (NKRI), and Bhinneka Tunggal Ika (Unity in Diversity). Indonesia's existence as a state based on the rule of law (rechtstaat) based on Pancasila and the 1945 Constitution requires the development of Pancasila ideology and national insight as instruments that serve as catalysts or drivers in strengthening national insight and spirit, love of the homeland, democracy, legal awareness, respect for diversity, and participation in building a Pancasila-based nation in Wonogiri, especially among intellectuals. In accordance with its function, the Pancasila Ideology and National Insight Development organizes national, democratic, legal, multicultural and citizenship education to support the realization of citizens who are aware of their rights and obligations, as well as intelligent, skilled and have character so that they can be relied upon to build the nation and the Unitary State of the Republic of Indonesia.

This article discusses the application of service learning as an educational approach that supports the preservation of cultural heritage and the strengthening of sustainable tourism in Batu Caves, Kuala Lumpur, Malaysia. As one of the most important Hindu temple complexes in Southeast Asia, Batu Caves has become a symbol of cultural diversity and interreligious harmony. However, increased tourism activity has brought about various problems, such as environmental pollution, waste management issues, and the erosion of cultural values among visitors. To address these challenges, service-learning programs integrate academic theory with direct participation in the community, allowing students to actively engage in environmental conservation, cultural documentation, and the development of public education initiatives. Thru collaboration with temple managers, local communities, and tourists, students applied management concepts in real-world situations, including cleaning activities, maintaining tourist areas, developing educational materials on eco-tourism, and preserving traditional rituals thru cultural archiving. The implementation of this service learning not only enriches students' learning experiences but also raises public awareness about the importance of preserving Batu Caves as a sustainable cultural heritage site. Overall, this project demonstrates that service learning is a transformative pedagogical approach that connects academic goals with community development and cultivates future leaders who are socially responsible and culturally sensitive.

This Community Service (PKM) activity aims to improve artificial intelligence (AI) literacy in students majoring in Visual Communication Design (DKV) at SMK Muhammadiyah 2 Palembang through Canva-based training. The development of AI technology has brought about a significant change in the world of graphic design, where features such as Magic Design, Text-to-Image, and Background Remover are now widely used to support the creative process. However, most vocational school students are still passive users, lacking an understanding of the AI principles behind the technology. Through a Project-Based Learning (PjBL) and Active Learning approach with a demo–practice–reflection model, this activity is designed so that students are not only able to use the AI features in Canva, but also understand the work concepts, benefits, and ethics of using them. The activity was conducted over two days, involving 30 DKV class XI students. The evaluation of the results showed a significant increase in the aspects of understanding AI concepts (48%), motivation to learn design (35%), and creativity of works (32%). Students also show an increase in learning independence and digital ethical awareness. These results confirm that AI-based learning through Canva is effective in building AI literacy, creativity, and student readiness to face the technology-based creative industry. This activity is recommended to be expanded to teachers and other departments to strengthen digital literacy in the vocational education environment.  

Minang Rua Beach in South Lampung possesses significant tourism potential that has not been optimally utilized, primarily due to the lack of creative promotional events and limited community skills in event management. This community service aimed to enhance the capacity of the local Tourism Awareness Group (Pokdarwis) and youth in designing, managing, and promoting tourism events effectively. The method employed was a participatory training approach that included lectures, discussions, and hands-on practice covering creative event design, logistics management, budgeting (RAB), and digital promotion strategies. The training activities were met with high enthusiasm and active participation from the community members. The participants gained new, practical knowledge and skills in event planning and promotion, as demonstrated by their active engagement during interactive sessions and simulations. The improved capacity of the local community is expected to foster the independent and sustainable organization of creative events, thereby enhancing the destination's attractiveness and increasing tourist visits. Event Training, Tourism Promotion, Community Empowerment, Tourism Village, Minang Rua Beach.

This community service activity aims to optimize the utilization of woodcraft waste and broken tiles in Tamansari Village through training in briquette charcoal production and effective marketing strategies. The wood waste, which has not been optimally utilized and has become an environmental issue, is expected to be processed into high-economic-value products. The conversion of waste into briquette charcoal is expected to reduce pollution while opening up new environmentally-friendly business opportunities. The implementation method includes socialization on the potential and benefits of briquette charcoal, technical training covering material preparation, carbonization process, mixing, molding, and drying, as well as assistance with marketing strategies both offline and digitally. Participants include local residents, small business owners, and craftsmen. The expected outcomes are an increase in the community's skills in processing waste into marketable products, the growth of new businesses based on alternative energy, and increased awareness of environmentally-friendly waste management. This program is expected to make Tamansari Village a model for creative, independent, and environmentally-conscious villages with strong competitiveness in the local economy.

This community service activity aims to introduce and train students in the process of making AromaKara, a natural air freshener made from kitchen spices as a substitute for artificial fragrances containing volatile organic compounds (VOCs). The method applied in this community service activity is the Participatory Action Research (PAR) method, namely training and direct instruction which was carried out on Thursday, November 20, 2025, at 07.00 WIB at MTsN 1 Palangka Raya City, with a focus on 32 students in grades 8-1. The results of this activity showed an increase in students' understanding of the risks of using synthetic fragrances, the benefits of using natural ingredients, and environmental awareness. Students were also able to make Aromakara products independently and showed high interest during the activity. This training played a role in strengthening students' environmental literacy, scientific literacy, and entrepreneurial interests. Overall, this community service activity demonstrated the effectiveness of experiential learning in the MBKM program and the potential for sustainable development within the school environment.

The background of this activity is based on the low level of literacy among the community and the suboptimal use of mosque libraries as educational public spaces. This community service activity aims to strengthen the culture of literacy through the implementation of service learning at the Penyengat Mosque Library, Penyengat Island, Tanjungpinang City. The community service was carried out using a participatory approach through four main stages: needs identification, activity planning, programme implementation, and evaluation. The activities carried out included reading classes, discussions on books with Islamic and Malay cultural themes, and literacy visits to introduce the library's collection to the community. The results showed an increase in community enthusiasm for reading activities and strengthened the library's function as a centre for intellectual da'wah and community learning. For students, this activity provided contextual learning experiences and developed communication, leadership, and social empathy skills. Overall, this programme was effective in building a literacy ecosystem based on religious values and local culture.

Household waste management remains a critical challenge in creating clean and sustainable residential environments. Manual monitoring methods often lead to delayed waste collection, overflowing bins, and operational inefficiency. This community engagement program implements an Internet of Things (IoT)-based Smart Trash Monitoring SIstem (STMS) at Graha Panyindangan Estate, Indramayu. The sIstem utilizes ultrasonic sensors and ESP32 microcontrollers to detect the fill level of household waste containers and transmit data in real time to a user-accessible dashboard. The results demonstrate that the STMS provides accurate waste-level information, reduces manual inspections, enhances collection efficiency, and fosters data-driven behavior among residents. Social changes also emerged, including improved environmental awareness, new social norms, and the emergence of local leaders supporting sIstem sustainability. This program contributes to the realization of smart living in modern residential communities, ensuring better waste management, cleaner environments, and more sustainable practices for future generations. It also provides valuable insights into the role of technology in addressing environmental issues at the community level.

The Rumah Merah Melaka heritage tourist area has an important historical value, but the information received by tourists about its historical value is still limited, so the understanding gained by tourists is not optimal. This community service activity aims to increase the historical literacy of tourists and the involvement of local business actors in cultural preservation through the provision of educational media and mentoring with participatory methods oriented to the needs of the target community. The implementation stages include observation to identify the information needs of tourists and the role of local communities, the preparation of historical educational media according to the socio-cultural context, the implementation of direct education to tourists, and the assistance of local business actors as independent distributors of cultural information. The results show an increase in tourists' interest in the historical information provided, changes in tourist behavior in paying attention to cultural values, and the active participation of local business actors in the delivery of historical information. This program is expected to contribute to improving the quality of tourism experiences, strengthening the capacity of local communities, and supporting the sustainability of heritage preservation through collaboration between the community, local business actors, and visitors.

This study aims to describe the implementation and outcomes of training on making herbal elixir beverages from nine spice butterfly pea ingredients for exercise mothers as an effort to improve knowledge and skills in processing healthy drinks. The activity was motivated by the limited use of herbal beverages after exercise and the low level of public understanding regarding the benefits of butterfly pea flowers and traditional spices as natural stamina enhancers. The study applied a descriptive qualitative approach through observation and documentation conducted from November 22 to December 5, 2025. A total of 25 exercise mothers participated in the training, which consisted of demonstrations and direct practice in preparing elixirs using dried butterfly pea flowers combined with ginger, turmeric, galangal, lemongrass, cinnamon, cloves, betel leaves, and brown sugar. The results show that participants were able to follow all training stages properly and demonstrated increased understanding of herbal benefits, ingredient functions, dosage accuracy, and processing procedures. Achievement indicators reveal that 92 percent of participants were able to independently prepare the elixir according to the demonstrated steps, 84 percent were able to explain the function of each ingredient correctly, and all groups successfully produced elixir products with color, aroma, and taste that met the expected standards. Participants also responded positively and expressed interest in reapplying the recipes at home and developing flavor variations for personal consumption or small scale business opportunities effectively.

Biodiversity is essentially a reflection of the number of species and individuals inhabiting a community, as seen in the Pteridophyta group. These plants, which have evolved to have differentiated roots, stems, and leaves, play an important role in forest systems, primarily as protectors of the soil surface from the effects of erosion, in addition to contributing to the decomposition of organic matter that produces nutrients, and being a major part of the producer chain in the trophic structure. The Jaboi hot spring area, located in the Sukajaya District of Sabang City, exhibits unique ecological characteristics, influenced by the presence of the Jaboi volcano, which gives rise to geothermal phenomena such as fumarole activity, hot steam emissions, and the emergence of high-temperature water flows. This geothermal dynamic directly causes alterations in the physical and chemical conditions of the local soil, thereby shaping habitat characteristics and influencing the existence of vegetation, including ferns. To date, there is little scientific information available on the diversity of ferns in this area. Therefore, this study was conducted to examine and measure the diversity of ferns in the Jaboi hot spring area. The study was conducted in October 2025 using an exploratory survey approach to determine plots and purposive sampling techniques for field data collection. Diversity analysis was based on the Shannon-Wiener index (Ĥ) formula. Based on the identification results, 15 species of ferns from a total of 6 families and 433 individuals were found. The diversity index obtained (Ĥ=2.490171) indicates a moderate level.

This research originated from a concern about the existence of villages that are factually underdeveloped, but aren't recognized as 3T (Terdepan, Tertinggal, dan Terdepan) regions in the national regulatory framework. This research was conducted in Kabupaten Banyumas, which consists of 301 villages, with several villages indicated to be underdeveloped. Through the analysis of secondary data from BPS, Dinsospermades, and Bappedalitbang Banyumas, this study took 6 sample villages to analyze in order to understand the pattern of underdevelopment that is not covered by the formal 3T status. The purpose of this study is to highlight the reality of de facto remote areas that aren’t administratively recognized as 3T areas, and therefore don't have access to special funding schemes, and to examine the potential for replication of 3T area policies that can be adapted in Kabupaten Banyumas, with adjustments to local characteristics. Using a qualitative approach based on in-depth interviews with village government officials, this research mapped the needs, barriers, and opportunities for more contextualized policy interventions. This research recommends the development of a planning and budgeting model based on local needs and a social justice approach in the distribution of development resources. Thus, Banyumas can become an alternative policy laboratory to address development inequality outside the formal framework of the 3T regions.  

Effective learning requires teachers to be able to select and apply innovative learning strategies so that the learning process becomes more meaningful for students. Innovation in learning strategies is important because it can increase student engagement, motivation, and learning outcomes through approaches that are tailored to their needs and characteristics. This study aims to describe the role of innovation in learning strategies as the key to encouraging improved student learning outcomes. The method used is a qualitative literature study by collecting and analyzing various literature sources in the form of books, journals, and relevant scientific documents. The findings show that innovative learning strategies, such as problem-based, collaborative, contextual learning, and the use of technology, can improve students' critical thinking, creativity, and active participation. In addition, strategies creatively designed by teachers can create a more engaging learning atmosphere and motivate students to achieve learning objectives. This study implies the importance of improving teacher competence in developing innovative learning strategies as an effort to achieve optimal learning outcomes.

This research was conducted based on the importance of the image of educational institutions in gaining public trust, making the role of Public Relations (PR) as a public communication manager highly essential. MTs Fathur Rahman Sukorambi Jember was chosen as the research site because the institution is currently striving to enhance its positive image through the optimization of media and sustainable publicity strategies. The aim of this study is to describe the role of PR in building the image of the madrasah, as well as to analyze the communication strategies employed, the forms of publicity implemented, and the challenges faced in its execution.This research applies a qualitative approach with a field research design. Informants were selected through purposive sampling, involving parties considered relevant and knowledgeable about public relations activities, such as the head of the madrasah, PR staff, teachers, students, and parents’ representatives. Data were collected through observations of madrasah activities, in-depth interviews, and documentation in the form of archives and published media. The data were analyzed descriptively, emphasizing the researcher’s interpretation of communication patterns, publicity strategies, and their impact on public perception of the madrasah’s image.The findings reveal that PR functions as a communicator, mediator, and builder of a positive madrasah image. The use of conventional media and digital platforms such as Facebook, Instagram, and WhatsApp Groups has proven effective in reaching a wider community and enhancing public interaction. Documentation of academic and non-academic activities also strengthens the legitimacy of the institution’s achievements. The main obstacles encountered include limited human resources, technological facilities, and consistency in information management. Nevertheless, overall, the role of PR has been proven significant in improving the positive image of MTs Fathur Rahman Sukorambi Jember.