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The development of digital media has transformed YouTube into one of the most influential platforms for Islamic preaching, shaping public understanding of religious issues, including religious tolerance. This study aims to analyze the representation of religious tolerance, the patterns of tolerance message delivery, and the tendency of interpreting religious tolerance in Felix Siauw’s YouTube content. The research employs a qualitative approach using content analysis of videos discussing interfaith relations and social diversity.The findings reveal that religious tolerance in Felix Siauw’s content is represented as respect for the rights of followers of other religions in social life without compromising the boundaries of Islamic creed (aqidah). Messages of tolerance are conveyed through persuasive narratives supported by Qur’anic verses, Hadith, and scholars’ perspectives, emphasizing the importance of maintaining Islamic identity within a pluralistic society. The study also indicates that the interpretation of tolerance promoted in the content tends to emphasize social tolerance rather than theological tolerance, namely respecting diversity and fostering peaceful coexistence without equating religious beliefs. Therefore, digital Islamic preaching functions not only as a medium for disseminating religious teachings but also as a platform for shaping public understanding of religious tolerance.

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Exports as a component of international trade contribute significantly to the development and growth of a country’s economy. In Indonesia, export activities are considered one of the key drivers in increasing national economic performance. This research seeks to evaluate the role of Indonesia’s exports to the United States within the Harmonized System (HS) Code 71 commodity classification, encompassing pearls, gemstones, precious metals, and jewelry products, in influencing Indonesia’s economic growth as reflected by Gross Domestic Product (GDP) at constant prices.The analysis focuses on three specific commodity groups: Pearls and Precious Stones (HS 71.01–71.05), Precious Metals and Metals Clad with Precious Metals (HS 71.06–71.12), and Jewelry and Related Articles (HS 71.13–71.18). A descriptive quantitative research design was employed, utilizing secondary time-series data collected for the 2015–2024 period. Data sources included the Indonesian Central Bureau of Statistics (BPS) and Trade Map. To assess the relationship between variables, this study adopted multiple linear regression analysis accompanied by classical assumption testing and hypothesis testing using both t-test and F-test procedures. The empirical findings demonstrate that export performance within the HS Code 71 category underwent considerable fluctuations throughout the observation period, reaching its peak in 2024.Furthermore, the statistical results indicate that each commodity sub-category contributes differently and exerts varying effects on Indonesia’s real GDP, both individually and collectively. The outcomes of this research are expected to provide useful references for government institutions in developing trade cooperation strategies and policy decisions, while also supporting business actors in strengthening the international competitiveness of Indonesian products.

Penilaian kinerja merupakan elemen krusial dalam manajemen sumber daya manusia (SDM) untuk memastikan efektivitas organisasi dan pengembangan karyawan. Namun, banyak sistem penilaian tradisional masih bergulat dengan masalah subjektivitas, kurangnya transparansi, dan minimnya fokus pada pengembangan. Penelitian ini bertujuan mengevaluasi sistem penilaian kinerja yang berlaku di Politeknik XXX dan mengusulkan kerangka model yang mengintegrasikan 360-Degree Feedback dan Critical Incident Technique (CIT) untuk mengatasi kelemahan tersebut. Menggunakan analisis survei deskriptif dan analisis kesenjangan (gap analysis) pada data Politeknik XXX , ditemukan bahwa sistem saat ini bersifat top-down, minim umpan balik multi-sumber (rekan sejawat dan mahasiswa 0%), lemah dalam pencatatan kejadian kritis (18.5% untuk prestasi, 29.6% untuk pelanggaran), serta memiliki skor komunikasi hasil penilaian (2.07/5.00), kepuasan, dan keadilan yang moderat (2.96/5.00). Kesenjangan signifikan teridentifikasi pada aspek transparansi (gap 2.29), orientasi perbaikan (gap 2.08), dan rekam kejadian kritis/CIT (gap 2.07). Implikasi dari temuan ini menunjukkan urgensi transformasi menuju sistem manajemen kinerja modern yang mengedepankan objektivitas, transparansi, dan pengembangan profesional berbasis data. Integrasi 360-Degree Feedback dan CIT diyakini mampu menyediakan perspektif holistik dan bukti perilaku faktual yang diperlukan untuk penilaian yang lebih adil dan formatif.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

This study aims to compare the performance of three boosting algorithms, namely XGBoost, LightGBM, and CatBoost, to predict the success of MSMEs. The data used consists of 250 entries with 13 attributes that include business actor characteristics, initial capital, industry experience, financial record-keeping, internet utilization, business planning, partnerships, and the target variable success. The pre-processing stage includes checking for missing values, standardizing numerical attributes, and splitting the data into 80% training data and 20% test data. The evaluation results show that XGBoost provides the best performance with an accuracy of 0.92, precision of 0.8333, recall of 0.8333, F1-score of 0.8333, and ROC-AUC of 0.9715. LightGBM has an accuracy of 0.88, while CatBoost achieves an accuracy of 0.90. The research results show that XGBoost has the best ability to classify successful and unsuccessful MSMEs. The feature importance results also show that the success of MSMEs is influenced by a combination of several key factors. This research emphasizes that boosting algorithms are effectively used as predictive models to support the analysis of MSME success.

Needle Stick Injury (NSI) is a serious occupational hazard among healthcare workers due to the risk of transmitting bloodborne pathogens. A preliminary study at Puskesmas X found that 60% of healthcare workers had experienced NSI. This study aimed to analyze the relationship between work standards, skills, and training with the incidence of NSI among healthcare workers (nurses and midwives) at Puskesmas X, East Bolaang Mongondow Regency. An analytical observational study with a cross-sectional design was conducted. A total sampling technique was used, resulting in 37 respondents. Data were collected using a structured questionnaire and analyzed using statistical tests. The results showed majority of respondents were aged 26–34 years (67.6%), female (81.1%), and had experienced NSI (73.0%). Statistical analysis showed a significant association between work standards (p = 0.018), skills (p < 0.001), and training (p = 0.014) with NSI incidence. Poor work standards, inadequate clinical skills, and limited participation in training were strongly associated with higher rates of NSI. Community health centers are recommended to implement regular occupational safety training programs to improve the technical skills of healthcare workers.

Needle Stick Injury (NSI) is a serious occupational hazard among healthcare workers due to the risk of transmitting bloodborne pathogens. A preliminary study at Puskesmas X found that 60% of healthcare workers had experienced NSI. This study aimed to analyze the relationship between work standards, skills, and training with the incidence of NSI among healthcare workers (nurses and midwives) at Puskesmas X, East Bolaang Mongondow Regency. An analytical observational study with a cross-sectional design was conducted. A total sampling technique was used, resulting in 37 respondents. Data were collected using a structured questionnaire and analyzed using statistical tests. The results showed majority of respondents were aged 26–34 years (67.6%), female (81.1%), and had experienced NSI (73.0%). Statistical analysis showed a significant association between work standards (p = 0.018), skills (p < 0.001), and training (p = 0.014) with NSI incidence. Poor work standards, inadequate clinical skills, and limited participation in training were strongly associated with higher rates of NSI. Community health centers are recommended to implement regular occupational safety training programs to improve the technical skills of healthcare workers.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

This study aims to analyze the influence of fundamental and technical factors on stock price movements in the Indonesian capital market. The method used is a literature review with a qualitative descriptive approach, utilizing secondary data obtained from various scientific literature sources as well as stock price data from the Investing platform. The results indicate that there are significant variations in stock prices among companies, reflecting differences in fundamental performance such as profitability, capital structure, and company prospects. In addition, from a technical perspective, stock price movements exhibit dynamic fluctuations, including both increases and decreases, influenced by market sentiment and investor responses to available information. The varying levels of stock volatility also indicate differences in investment risk. Trading volume plays an important role as a key indicator in technical analysis, where high volume reflects strong liquidity and investor interest, while low volume indicates limited market activity. Overall, the findings suggest that fundamental and technical factors have a complementary influence in determining stock price movements. Therefore, investors are advised to integrate both approaches in making investment decisions in order to achieve optimal returns while minimizing risk. This study is expected to contribute to the development of capital market research and serve as a reference for investors and academics.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.

The achievement of the Sustainable Development Goals (SDGs) in Indonesia continues to face various challenges, particularly those related to poverty, social inequality, and increasing environmental degradation caused by climate change. These conditions highlight the need for an instrument capable of integrating social welfare objectives with environmental sustainability. This article aims to analyze the role of green zakat as an Islamic social finance instrument in supporting the achievement of the Sustainable Development Goals (SDGs). The study employs a descriptive qualitative approach using a library research method through the collection and analysis of various sources, including academic journals, books, official reports, and other relevant documents related to zakat, Islamic social finance, green economy, and sustainable development. The findings indicate that green zakat has significant potential to support the achievement of the SDGs through environmentally based economic empowerment programs, such as sustainable agriculture, reforestation, waste management, and the development of eco-friendly businesses for vulnerable communities. In addition to contributing to poverty alleviation, green zakat can support climate change mitigation efforts and environmental conservation in line with the principles of maqashid sharia. However, its implementation still faces several challenges, including limited public literacy, inadequate regulatory support, and suboptimal governance of environmental-based programs. Therefore, stronger collaboration among government institutions, zakat management organizations, and society is needed to develop a more effective green zakat model. Future studies are recommended to conduct empirical research to measure the impact of green zakat implementation on specific and measurable SDG indicators.

Introduction: Smartphone use has increased substantially in higher education and is widely used by university students for both academic and non-academic activities. Prolonged smartphone use combined with poor posture may increase mechanical load on cervical structures and lead to neck pain. This study aimed to examine the relationship between smartphone use and neck pain intensity among students at IKES Suaka Insan. Methods: A quantitative cross-sectional study was conducted involving 55 undergraduate nursing and physiotherapy students selected using cluster sampling. Smartphone use was assessed using a structured questionnaire, while neck pain intensity was measured using the Visual Analog Scale (VAS). Data were analyzed using Spearman’s rho correlation test. Results: The analysis showed a weak negative association between smartphone use and neck pain intensity (r = -0.16), with a p-value of 0.20 (>0.05), indicating no statistically significant relationship. Conclusion: There was no significant association between smartphone use and neck pain intensity among students. Future studies should include ergonomic posture and duration of smartphone use as additional variables.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

The stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.