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Aisyah Syakirah; Pira pratiwi; Frika Fatimah Zahra; Ahmad Zainuri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Teacher professionalism is a key factor in improving the quality of education, especially in the context of rapid changes that demand continuous competency development. Therefore, sustainable professional development for teachers has become an essential need. This article aims to examine strategies for developing teacher professionalism through reflection and the implementation of best practices in learning. The method used is a literature study with a descriptive qualitative approach, by analyzing various sources such as scientific journals, books, and relevant articles. The results show that reflection plays an important role as a means of self-evaluation that helps teachers continuously improve the quality of learning, while best practices provide concrete examples of effective and innovative teaching practices. Reflection enables teachers to identify strengths and weaknesses in their instructional processes, thereby encouraging continuous improvement and adaptive teaching strategies. Meanwhile, best practices serve as a reference for implementing evidence-based and student-centered learning approaches that can enhance classroom engagement and learning outcomes. The integration of reflection and best practices is proven to strengthen teachers' competencies holistically by combining critical self-assessment with proven pedagogical strategies. This synergy also supports collaborative learning among educators and encourages the sharing of effective teaching experiences. Thus, sustainable teacher professional development can be achieved through the consistent application of these strategies, ultimately contributing to improved educational quality and more effective learning environments in schools.

Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Olivia Maharani; Ajeng Chandra Prameswari; Risma Anita Puriani

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the field of education, cheating remains a critical issue of academic dishonesty. This phenomenon does not merely affect students' grades but also obstructs the development of core character values, including integrity, responsibility, and independence in the pursuit of knowledge. This article aims to analyze the factors influencing cheating behavior and evaluate various forms of intervention from the perspective of early detection of problematic behavior. This study employs a literature review method, examining 20 relevant scientific articles published between 2021 and 2026. The findings reveal that cheating behavior is influenced by internal factors such as self-efficacy, self-control, self-confidence, religiosity, and self-esteem as well as external factors, including peer conformity, parental pressure, the learning environment, and evaluation systems. Effective interventions include group counseling services, classical guidance, modifications to evaluation systems, and the utilization of Artificial Intelligence-based technology to detect potential academic fraud. Consequently, efforts to prevent cheating behavior require a multidimensional approach involving students, teachers, parents, and school policies to cultivate an academic culture of integrity.

Nur Alyah; Syahdikin Syahdikin; Fadilla Ulfah; Novia Sri Dwijayanti

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Farah Salsa Nabila; Yanto Haryanto; Bhakti Aryani; Fitria Dewi Rahmawati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

Muhammad Thoriq Fauzan; Agief Julio Pratama

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The acceptance sampling test of coffee cherries is an important quality control stage in Arabica coffee processing, yet operational evidence at the estate level remains limited. This study aimed to analyze the implementation of acceptance sampling for coffee cherries and to identify the proportions of normal and defective cherries as a basis for improving harvest quality. The research was conducted at an Arabica coffee estate in Situbondo by observing monthly harvest samples from April to August 2024 to classify cherry color (red, partially ripe, green, and black) and fruit density after soaking (partially empty, empty, single bean, and double bean). The results showed that the cherry composition consisted of 93.63% red, 3.54% partially ripe, 0.09% green, and 2.84% black cherries. The density test results indicated 4.30% partially empty cherries, 0.79% empty cherries, 10.27% single-bean cherries, 84.58% double-bean cherries, and 4.00% coffee berry borer-infested cherries. These findings indicate that acceptance sampling is useful for identifying harvest lots that do not meet quality standards and can serve as a basis for improving red cherry picking practices, harvest timing, and field supervision.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Lelah Nurjamilah; Jaenal Mutaqin; Badruzaman M. Yunus; Endi Suhendi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Novia Dwi Ferlita; Rafiqah Alya; Gusmaneli Gusmaneli

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the effect of the inquiry learning strategy on students' critical thinking skills in Islamic Education (PAI) learning. The research employed a quantitative approach using an experimental design to examine the effectiveness of the strategy in improving students’ learning outcomes. The subjects of the study consisted of students who were divided into two groups, namely an experimental group and a control group. The experimental group received instruction through the inquiry learning strategy, while the control group was taught using conventional teaching methods commonly applied in classroom learning activities. Data collection was carried out through critical thinking tests and classroom observations to obtain comprehensive information regarding students’ learning processes and achievements. The results of the study indicate that students taught using the inquiry learning strategy experienced a significant improvement in their critical thinking skills compared to students who learned through conventional methods. Therefore, the inquiry learning strategy is proven to be effective in enhancing students’ critical thinking skills in PAI learning. This study is expected to become a useful reference for educators in developing more innovative, interactive, and student-centered learning strategies in the educational process.

Glory Gracia Christadella; Mursalim Mursalim; Dwi Pamungkas

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aimed to determine the relationship between parental involvement and mathematics learning achievement of fourth-grade students at SD Inpres 18 Sorong Regency. The research employed a quantitative approach with a correlational design. The research subjects consisted of all fourth-grade students from classes IV A and IV B, totaling 66 students. Data on parental involvement were collected using a questionnaire, while students’ mathematics achievement data were obtained from documentation of end-of-semester promotion examination scores. Data analysis was conducted using descriptive and inferential statistics. The prerequisite tests included the Kolmogorov–Smirnov normality test with a Monte Carlo approach and a linearity test. Hypothesis testing was carried out using Pearson Product Moment correlation with the assistance of SPSS software. The results showed a positive and significant relationship between parental involvement and students’ mathematics achievement, with a correlation coefficient of r = 0.637 and a significance value of p = 0.000 (p < 0.05). This correlation is categorized as strong. The findings indicate that higher levels of parental involvement in guiding, supervising, and providing emotional support are associated with higher mathematics learning achievement among students. Therefore, parental involvement plays an important role in supporting the mathematics learning success of elementary school students.

Galang Hildan; Arief Budiyanto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of price and e-service quality on e-satisfaction at Ninetech Store on the Shopee marketplace, both partially and simultaneously. This study uses a quantitative method with an associative approach. The research subjects were Ninetech Store customers, with a sample size of 96 respondents obtained through sampling techniques using the Rao Purba formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, correlation coefficients, determination coefficients, and hypothesis testing. The results show that price has a positive and significant effect on e-satisfaction, as does e-service quality, which also has a positive and significant effect on e satisfaction. In addition, price and e-service quality were simultaneously proven to have a significant effect on the e-satisfaction of Ninetech Store customers on the Shopee marketplace. The results of this study are expected to be taken into consideration by Ninetech Store in formulating pricing strategies and improving the quality of electronic services to increase customer satisfaction.

Muhammad Ridho Jasin; Madania Madania; Teti Sutriyati Tuloli

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

Herbin Simanjuntak; Yohanes Nduru; Mawarni Waruwu

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article examines Christian epistemology in the context of theological education by highlighting the integration of divine revelation, human rationality, and theological formation processes in a global era characterized by pluralism, digitalization, and a crisis of truth authority. The main problem raised is the epistemological fragmentation in modern theological education that tends to separate revelation from rationality, thus impacting the weakness of faith formation and theological integrity. This study aims to formulate an integrative model of Christian epistemology that can address these challenges. The method used is a qualitative approach with a systematic literature study of classical and contemporary theological sources, as well as a conceptual analysis of Christian epistemological paradigms. The results show that the integration of revelation, reason, and faith experience produces a holistic epistemological model that not only strengthens theological foundations but also shapes students' spiritual character in a transformative manner. The main synthesis of this study is the Epistemological Theological Integration Framework (ETIF) model, which emphasizes that theological truth must be understood as a unity between biblical authority, rational reflection, and the practice of faith. In conclusion, an integrated Christian epistemology can serve as a solid foundation for theological education in facing global challenges and shaping a generation of contextual, reflective, and spiritual theologians.  

Maiz Wachid Anshorie; Anik Farida; Ela Nurlaela; Abdul Azis; Syaeful Bahri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Azizatun Nisa; Nadiyatul Kholifah; Nirmala Sari; Mualimin Mualimin

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Management psychology is an important approach in managing educational organizations, as it emphasizes understanding individual behavior, motivation, and patterns of interaction within an institution. In practice, educational management requires not only managerial skills but also insight into psychological factors that influence teachers’ performance, the learning process, and overall organizational dynamics. Therefore, studying management psychology is relevant to examine how these concepts are applied in educational settings. This study aims to explore the development of research on management psychology in the field of education and to identify its role and contribution to improving the effectiveness of educational organizations. The research questions addressed in this study are: (1) how has management psychology been developed in educational research, and (2) how does it contribute to enhancing the effectiveness of organizational management in education? This research employs a qualitative literature review method. The literature search was conducted using the Google Scholar database with the assistance of the Publish or Perish application, using the keyword “management psychology.” From the initial 30 articles identified, a screening and selection process was carried out, resulting in 5 articles that were analyzed in depth. The findings reveal three main themes in the literature: classroom and learning management, leadership in educational organizations, and the development of work environment and human resource performance. These results indicate that management psychology plays a significant role in improving the effectiveness of educational institutions. Therefore, future research is recommended to examine the empirical application of management psychology across various educational organizational contexts in order to gain a more comprehensive understanding.

Tara Yurian Nadhifa; Retno Sari

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Background: Nallaswamy Class III alveolar ridge refers to an edentulous alveolar bone that has undergone resorption, resulting in a moderate ridge height with a knife-edge ridge form. This condition is relatively common and has been reported to reach a prevalence of approximately 89% in edentulous mandibles. Objective: To describe the prosthodontic treatment implications in patients with Nallaswamy Class III alveolar ridge using an acrylic resin removable partial denture (RPD). Case Report: A 22-year-old female patient presented to RSGM Soelastri with complaints of discomfort while chewing due to the loss of several posterior teeth in the mandible. The teeth had been extracted three years earlier due to caries and retained roots. Intraoral examination revealed healthy dentition in the maxillary arch and edentulous areas at teeth 35, 36, 45, and 46 in the mandibular arch. The alveolar ridge in the edentulous area showed a knife-edge form with moderate height, consistent with Nallaswamy Class III. Discussion: The condition was classified as Applegate-Kennedy Class III modification 1P with bilateral bounded saddle areas, which may affect mastication, aesthetics, and speech. Conclusion: Partial edentulism with a knife-edge alveolar ridge can be effectively managed using an acrylic resin removable partial denture.

Dewi Ayu Wandirah; Nataria Wahyuning Subayani; Arya Setya Nugroho

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze fifth-grade students’ understanding of the water cycle concept at SD Muhammadiyah Sidayu using animated video assistance, as well as to describe supporting and inhibiting factors, identify obstacles faced by teachers and students, explain teachers’ efforts, and examine students’ responses in science learning. The research used a descriptive qualitative method with 23 fifth-grade students as participants. Data were collected through tests, questionnaires, interviews, and observations, and analyzed using data reduction, data presentation, and conclusion drawing. Data validity was ensured through triangulation of technique, source, and time. The results indicate that students’ understanding of the water cycle concept is categorized as moderate, with an average score of 69.43. Students are able to explain the definition and stages of the water cycle through images, classify events based on similarities in processes, and distinguish between evaporation and condensation. However, they still face difficulties in explaining the relationships between processes and in providing real-life examples related to the water cycle. Supporting factors include students’ interest and learning motivation, while inhibiting factors involve differences in comprehension abilities and students’ health conditions. Teachers face obstacles such as limited audio-visual facilities, shared LCD usage, and challenges in selecting appropriate animated videos. To overcome these issues, teachers use simple explanations, emphasize key points, replay videos, provide individual guidance, and assign diagram-based projects. Students’ responses are very positive, as animated videos increase their interest, attention, motivation, and conceptual understanding.

Andi Manafe; Jeni Irnawati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

Rojulan Ilham Habibi Lubis; Malahayati

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Tinea favosa is a rare but destructive form of chronic dermatophytosis fungal infection. It is marked by the development of scutules (yellowish, cup-like crusts) and can lead to permanent cicatricial alopecia if not treated appropriately. Although its prevalence is decreasing globally, sporadic cases are still common in areas with poor sanitation. Trichophyton schoenleinii is the primary medical cause of Tinea favosa, but it can also be caused by Trichophyton violaceum or Microsporum gypseum. This report discusses a case involving a 7-year-old boy who exhibited classic clinical signs of favus. Diagnostic procedures included a physical examination, direct microscopic examination with 10-20% KOH solution, and culture on Sabouraud Dextrose Agar (SDA) to identify the fungal species. Microscopic examination revealed branching and fragmented hyphae (arthrospores) and air tunnels within the hair shaft. Culture confirmed Trichophyton schoenleinii as the primary etiologic agent. The patient was treated with oral griseofulvin combined with ketoconazole cream for 8–12 weeks. Follow-up showed resolution of the crusts and cessation of the inflammatory process, although areas of fibrosis showed permanent hair loss.